The Great Gatsby has been described as a definitive record of the glamorous side of the Jazz Age Free Essays

The Great Gatsby is loaded with rich spending, enormous gatherings and all round indulgent delight, indicating a ‘definitive record of the charming side’ of the 1920s on each level. America during the 1920s had the most noteworthy expectation for everyday comforts on the planet, the United States possessed around 40% of the whole world’s riches, with this cash the set up rich invested their energy carrying on with a spectacular way of life. During the 1920s the class of the built up rich unquestionably realized that how will generally be marvelous, as Fitzgerald appears through Daisy and Tom Buchanan. We will compose a custom paper test on The Great Gatsby has been portrayed as an authoritative record of the spectacular side of the Jazz Age or on the other hand any comparative subject just for you Request Now The Buchanan’s house was ‘more elaborate’ then Nick expected, it was a ‘Georgian Colonial mansion,’ and they additionally had extravagance things, for example, a ‘motor boat’ and ‘horses.’ Tom clearly invested wholeheartedly in his home and parades, saying that he has ‘got a decent place.’ The cash was additionally spent corruptly; they generally appear to have an ample measure of liquor, as ‘the cocktails’ which Tom drank like ‘it was a drop on the base of a glass’ demonstrating he should drink a great deal. This liquor was purchased wrongfully as disallowance was set up from 1920 to 1933 which prohibited the assembling, deal and transportation of alcohol in the USA. Bigotry Not exclusively did the set up rich have extravagance things, they additionally didn't work for their cash, giving them a lot of available opportunity to spend however they see fit, Baker had sufficient opportunity to take up hitting the fairway, and ‘play in tournaments.’ Yet with this cash and leisure time the Buchanan’s lives are unfulfilled as they have profound objectives, Daisy is miserable throughout everyday life and questions her motivation in life by saying ‘What will we do this evening? What's more, the following day? What's more, the following thirty years?’ this demonstrating the darker side to the 1920s. Fitzgerald shows excitement through Gatsby’s lavish gatherings, Gatsby is new cash as he worked for his cash. From Gatsby’s ludicrous amounts of oranges to ‘the orchestra’ which played at his gatherings, Gatsby ensured that his gatherings were exciting. From the start Gatsby’s parties appear to be enchanted, as Gatsby’s ‘blue gardens were bursting at the seams with the murmuring and the champagne and the stars.’ The ‘floating rounds of mixed drinks pervaded the garden’ and the ‘air was buzzing with babble and laughter,’ everyone appeared to make some fabulous memories. Fitzgerald and his significant other Zelda would have known direct how breathtaking these jazz age parties were as they frequently went to them and they carried on with an exciting way of life. However underneath the marvelousness of Gatsby’s parties we see the more somber side of the 1920s. Fitzgerald shows the work put in to the gatherings, to make the squeezed orange a head servant needed to press ‘a little button†¦ 200 times.’ After the gatherings ‘eight servants†¦ drudged the entire day with mops and cleaning brushes†¦ fixing the attacks of the night before,’ as the gathering visitors left such a great amount of annihilation in their manner. Gatsby’s gatherings might be breathtaking yet he paid a lot to make them thusly. It is asserted that Gatsby brought in his cash shamelessly, by smuggling, Tom recommends this when he said ‘I picked him for a peddler the first occasion when I saw him.’ It was anything but difficult to bring in cash illicitly in the 1920’s, because of restriction many thought that it was anything but difficult to sell liquor over the counter or to speakeasies, which were mystery bars during the 1920s, these individuals were regularly called peddlers. This was an unlawful method of getting the cash; demonstrating unglamorous, illicit acts were done to make these charming gatherings. In this manner liquor in Gatsby’s parties was ample, he even had his own bar, however this liquor prompted heedlessness as owl eyes was ‘drunk for about a week’ and liquor likewise lead to wildness as vehicle crashes, and vicious activities with ladies ‘kicking off into the night, hauled away by men said to be their husbands.’ Gatsby paid a lot of cash yet did the visitors truly care about their host? Scratch was ‘one of the couple of visitors, who had really been invited,’ and of the entirety of the visitors who were at Gatsby’s parties just one went to his memorial service, this shows the mindful disposition and shallowness of individuals during the 1920s. Regardless of the exceptional monetary development and over the top impressive spending during the 1920s, the hole among rich and poor turned out to be progressively common. As the vast majority of the characters are exceptionally well off the rich and glitzy environment characterizes the novel’s tone, the attention on the privileged way of life gives the novel a temperament of excess. In any case, this general public is appeared differently in relation to the destitution of those living close to the Valley of Ashes; which depends on T.S Elliott’s sonnet ‘The Wasteland’. Like Elliott’s no man's land, the Valley of Ashes is a repulsive picture of a profoundly dead world, an image of the breakdown of virtues after the turmoil of the war. In the Great Gatsby we perceive how the Wilson’s live, which is a glaring difference from the Buchannan’s fabulous way of life. Scratch could hardly imagine how the Wilson’s lived in such a spot, h e thought the ‘garage must be a visually impaired, and that lavish and sentimental lofts were covered overhead.’ Their way of life is so unglamorous; it gives the darker side of the Jazz age. Myrtle Wilson made a decent attempt to climb the classes by engaging in extramarital relations with Tom Buchannan, yet even the loft he accommodates her is little and Tom treats her seriously, he even breaks her nose, in his eyes she will consistently be lower than Daisy. George additionally makes a decent attempt to bring in his cash truly, when Tom comes in he is so anxious to have some business, George is a disappointment of the American Dream, he will never accomplish the spectacular way of life he needs to give. Step by step instructions to refer to The Great Gatsby has been depicted as a complete record of the glitzy side of the Jazz Age, Papers

Article Critique

Question: Examine about theArticle Critique. Answer: Presentation: The article, the basic difficulties confronting New Zealands CEOs: suggestions for the board aptitudes are an intriguing perused. The paper is about the 2012 overview of 265 New Zealand CEOs. The article plates the changing idea of human asset the executives rehearses in the enormous associations of New Zealand. The underlying theory of the writers in the article was that human asset experts need to concentrate on the improvement of administrators, and partake themselves being developed procedures that connect inward and outer limits. In the article, writers clarified that associations ought to build up a culture where pioneers could be created. Today, the associations don't just need the chiefs who can accomplish the value-based work yet in addition associations need the pioneers who can change the associations. In the wake of perusing the article I concur that it is conceivable and alluring to be both a pioneer and a supervisor, and they ought to be one of the equivalent. Based fro m past encounters chiefs directed what ought to be done, yet flopped toeffectively give models or appropriately direct the staff.Many contributing components assumed a job to the result, for instance the supervisors absence of information, capacity and authority. At the point when a trough and pioneer are one of the equivalent, thiscan expand finishing objectives and assignment viably, with insignificant pressure, high efficiency and positive results (Jensen Scott, 2014).An powerful supervisor that can provide guidance, give models, lead adequately if change should be executed, and have vision. The conversation of contrasts among pioneers and supervisors from the start seems to be fairly semantic. Now and again it appears that the term director is utilized to show a lesser type of initiative. Mesko Kor (2013) explains this discussion by contending that pioneers must be powerful administrators and compelling supervisors will be acceptable pioneers. One of the greatest quality of the article is its straightforwardness. In a basic yet amazing manner creators clarified the distinction among directors and pioneers and the significance of it for CEOs of huge firms. The primary distinction among supervisors and pioneers is that administrators have people who work for them and that pioneers have people who tail them. A flourishing business singular should be both a solid head and director to have the option to have his group on board to tail him-her make the vision of progress. Be that as it may, as indicated by Pluncknette (2014), the world is brimming with numerous great chiefs, yet there are few directors who are pioneers. Overseeing is centered around taking care of business as effectively as could be expected under the circumstances and controlling the work that is finished. Their emphasis is regularly on their objectives and guiding the representatives to do what is approach driven or hierarchically perceived. Knowing the comple xities of the association, arrangements and bearing and being able to lead and propel customers is the best of the two universes and having the qualities of a pioneer and an administrators ought to be the objective. The essayist accepts there is almost negligible difference isolating the calling of the director and that of a pioneer. In todays economy, associations must underscore on supporting aptitudes, creating ability, alongside augmenting proficiency. In an association, directors and pioneers need to work to characterize reason to their worker as opposed to only an assignment. I concur that that being both a pioneer and director is conceivable or alluring. Being both you must be a case of a solid and positive good example to support, move, and persuade others to work to their maximum capacity for achievement of you, them, and the association. It is trying to be both yet not feasible while the both need to impact others and bolster the necessities and worries of others.The blend of good supervisor and great pioneer is uncommon and important, and unmistakably more helpful than it is possible that only one (Andersen, 2012). Authority takes the capacity to guide and impact others. Significant a ttributes of a compelling pioneer are sharp discernment aptitudes, responsiveness to others needs, hierarchical abilities, great communicator, and the capacity to rouse your group, and be acceptable at setting goals.Authors featured that Leadership and the board have an extensive number of contrasts. Indeed, it is all in all correct to state that all chiefs are directors with a specific goal in mind, anyway not all administrators can be pioneers. It is anyway so as to comprehend that the jobs of arranging, driving, sorting out and controlling inside an association can be performed by both a pioneer and an administrator in equivalent measure. That being stated, there are difficulties looked by both the pioneer and the administrator with respect to the previously mentioned jobs. Seeing as how the chiefs job is one of controlling, they are entrusted with the consistent checking of procedures to guarantee things go as arranged (Drew, 2013). At the point when these procedures go astray, the administrator is for the most part on the less than desirable end. In regard to the pioneer, the difficulties looked in controlling are that the individual in question must accommodate the individual interests of those under him/her with the hierarchical objectives. By and by, I wouldagree that supervisors and pioneers aredifferent and that to be really compelling the two must be joined to detail the perfect chief/pioneer. I do accept that there are numerous successful directors that are bad pioneers and great pioneers that are not generally excellent managers.I had a chief who realized his activity so well that he had it down without deduction yet he never showed signs of change or adjusted he did agood enough employment and all the numbers and errands were cultivated, anyway he never observed or needed to see the master plan upper administration let this happen simply because his assignments were practiced. Hehad insignificant relationship building abilities and no vision to perceive what his area of expertise could have been. There are additionally pioneers who don't oversee well and depend on designating to keep things destined for success. I am not saying this is perfect yet the truth of the matter is there are pioneers out there that can't oversee yet are acceptable pioneers and supervisors that work superbly overseeing however not driving. Like I said earliera mix of the two would be best. I for one accept that self-reflection is the single most noteworthy need that we have as pioneers. Without that all else is scholastic. Except if we can step back and measure ourselves reasonably against these different speculations and discover those territories to improve then we can't develop as pioneers. Regarding driving, chiefs face the test of tenderizing out the best in their workers in term of trust among others, in actuality, pioneers are confronted with the test of adjusting the requirements of the association just as the necessities of people (Sanborn, 2015). Regarding sorting out, supervisors face the test of guaranteeing smooth coordination of work processes between varying offices, where as pioneers are confronted with the difficulties of guaranteeing smoother coordination and the accomplishment of a given venture at determined time periods. Ultimately, concerning arranging, administrators are confronted with the test of facing challenges planning to accomplish a speci fic objective or target. Actually, pioneers are confronted with the errand of facing challenges in quest for long haul objectives and goals. As an end I can say that I would concur with the creators that that the world needs more chiefs who are likewise pioneers. Many individuals can play out the assignments of administrator, however to lead and propel requires characteristics that may not be natural in everybody. With all the various models of initiative and procedures in the executives, it is imperative to recall the individual and tailor ones administration and the executives style to the person.The challenges looked by both the supervisors and pioneers are somehow very comparable. It is significant anyway to comprehend that not all administrators have the potential and capacity to become pioneers (Ou Tsui, 2014).The article, unmistakably characterizes the pioneer and director jobs, recognizing the distinctions and the difficulties of the two jobs. I concur with the meaning of every job, and feel that somebody could serve in the two limits. I would need to state that it would become overpowering and one individual work ing in the two limits would be seriously testing and could harm the group, a group needs an administrator and the chief and group need a pioneer. The two jobs require a particular range of abilities one individual attempting to adjust the two positions won't be gainful to anybody or the business. The attributes and characteristics of coaching and aiding showed by pioneers alongside the heading and oversight of a director should merge together to make a pioneer/chief with all characteristics that creates trust and regard with subordinates to make dependable connections where present moment and long haul objectives are shared by the group. References Andersen, E.(2012).Manage or Lead? Do Both.Retrieved from https://www.forbes.com/destinations/erikaandersen/2012/04/10/oversee or-lead-do-both/#76f5b69d373c Drew, S. what's more, Coulsonà ¢Ã¢â€š ¬Ã‚ Thomas, C., 2013. Change through cooperation: the way to the new organization?.Team Performance Management: An International Journal. Jensen, K., Scott, R.J., Slocombe, L., Boyd, R. what's more, Cowey, L., 2014. The administration and authoritative difficulties of increasingly signed up government: New Zealands Better Public Services changes. Hutchinson, A. Boxall, P. (2014), The basic difficulties confronting New Zealands CEOs: suggestions for the executives aptitudes, Asia Pacific Journal of Human Resources, vol.52, pp.23-41. Kor, Y.Y. what's more, Mesko, A., 2013. Dynamic administrative abilities: Configuration and coordination of top administrators' capacities and the company's predominant logic.Strategic Management Journal,34(2), pp.233-244. Ou, A.Y., Tsui, A.S., Kinicki, A.J., Waldman, D.A., Xiao, Z. what's more, Song, L.J., 2014. Humble CEOs associations with top supervisory group reconciliation and center chiefs responses.Administrative Science Quarterly, p.00018

University Applications Statistics Revealed

University Applications Statistics Revealed The OE Blog After much speculation and contradictory predictions, figures released by the university admissions service UCAS have finally revealed the truth about this year’s university applications. As many predicted, the overall number of students in England applying for university has dropped dramatically by almost 9%, but supporters of the new tuition fees regime claim this is a much lower figure than that predicted by their opponents. When the government revealed plans to raise tuition fees to a maximum of £9000 in 2012 there was a public outcry, especially when almost all universities in England announced their intention to charge the maximum amount. Protesters claimed that the measure would prevent the most disadvantaged students from applying to university, leading to a social divide where the richest would have the privilege of higher education whilst the poorest would be forced straight into the workforce after finishing school at 18. Whilst it is true that the drop in applications this year has not been as dramatic as some predicted, it is nonetheless a considerably large figure. 9% might not sound enormous, but broken down into individual statistics, that represents a significant 43,473 students fewer who have applied for places this year. In addition, it must be taken into account that university application figures had until now been rising year on year, meaning that the drop in applicants might be considered even greater than the percentage figure we have been given, which only takes into account last year’s numbers, rather than the total that might have been projected for this year had the trend continued. More worrying still are the specific demographics affected by the cuts. The government has been swift to point out that the drop in applications from students from disadvantaged backgrounds is low. They have given the figure that these applications are down by just 0.2% but it is not clear how this calculation has been measured. If it takes into account only pupils who receive free school meals, a common determiner of disadvantaged status, then there will be a great many students from poorer areas who may still have been deterred as a result of the fees, but who will not have been included in this glib statistic. In addition, mature students have been extremely badly hit by the rise in tuition fees, with the statistics showing that applicants over the age of 20 were some 12% down compared to last year. Meanwhile commentators fear that the striking dip in admissions will see England falling behind its competitors, not only globally but also closer to home, with the drop in our university applications a shocking 50% greater than that seen across the rest of the UK. The private BPP college, which charges only £5000 tuition fees per year has reported an enormous double crop of applications, whilst UK applications to universities abroad have also increased dramatically. So just because the statistics suggest that the most disadvantaged students have not been deterred from university altogether, they do not mean a financial hierarchy has not begun in higher education, with the wealthiest able to afford degrees from the most prestigious universities and the poorest settling for less well-known courses at less highly-respected institutions.

J. Trading Divisions Between East And North America

Analysis J-Trading is a US-based company that has 350 employees which are spread out across five trading divisions between East and North America. Fifty percent of the employees are Japanese which originally came from JICO but now on a 2 – 5 – year international assignment in the United States. Within the company, J-Trading have two very distinct culture, the Japanese culture and the local culture. After the dot com crash, followed by the 9/11/2001, J-Trading’s revenues were affected badly which forced J-Trading to cut down on work force and expenses J-Trading spends on. Diagnostic After the incident, J-Trading purchases required approval on investments $350,000 or greater from JICO and business and admin divisions were cut down by 10%. Most of the cost had come from the IT department, which meant that Personnel expenses had to be cut down in order to reduce expenses in J-Trading. This affected the IT department as complaints were coming in from employees saying that they are not satisfied with the PC Helpdesks performance, and expect better from the IT department. This cannot be rectified as Sharad Patel who is the manager of the infrastructure section of the IT department, is struggling to keep the employees who work at the Helpdesk to keep their jobs. Also since the infrastructure section are occupied with the daily maintenance, they struggle to find the time to perform any upgrade projects, this causes employees to be demotivated and results a high turnover.Show MoreRelatedJp Morgans Management Structure1657 Words   |  7 Pagesdiscusses management struct ures of enterprises, it includes three main parts: First part is enterprise-investigation, we research JP Morgan Chase Co., according to this corporations development history and structures to analysis the relation between management structure and organization(how different structures effect JPM ocreate). 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How Did Niobe Lose All of Her Children

In Greek mythology, Niobe, who was the daughter of Tantalus, the queen of Thebes, and the wife of King Amphion, foolishly boasted that she was more fortunate than Leto (Latona, for the Romans), the mother of Artemis and Apollo because she had more children than Leto. To pay for her boast, Apollo (or Apollo and Artemis) caused her to lose all of her 14 (or 12) children. In those versions where Artemis joins in the killing, she is responsible for the daughters and Apollo for the sons. Burial of the Children In the Iliad, attributed to Homer, the children of Niobe, lying in their own blood, are unburied for nine days because Zeus turned the people of Thebes to stone. On the tenth day, the gods buried them and Niobe resumed her life by eating once again. This version of the story of Niobe differs from others in which Niobe herself turns into stone. For some context, in the Iliad, many lives are lost in efforts to recover bodies for proper burial. Disrespect of the corpse by the enemy adds to the losers humiliation. Ovids Story of Niobe According to the Latin poet, Ovid, Niobe, and Arachne were friends, but despite the lesson, Athena taught mortals about excessive pride—when she turned Arachne into a spider, Niobe was inordinately proud of her husband and her children. Tiresias daughter, Manto, warned the people of Thebes, where Niobes husband reigned, to honor Latona (the Greek form is Leto; mother of Apollo and Artemis/Diana), but Niobe told the Thebans they should honor her, instead of Latona. After all, Niobe pointed out proudly, it was her father who was accorded the singular honor for mortals of dining with the immortal gods; her grandfathers were Zeus and the Titan Atlas; she had given birth to 14 children, half boys, and half girls. In contrast, Latona was a vagrant who couldnt find a place to give birth, until rocky Delos finally had pity, and then, she had only a paltry two children. Niobe boasts that even if fortune takes one or two from her, she still has plenty left. Latona is furious and calls her children to complain. Apollo shoots arrows (possibly of plague) at the boys, and so they all die. Niobe cries but proudly says Latona is still the loser, since she still has more, with 7 children, her daughters, in mourning clothes beside their brothers. One of the girls bends to pull out an arrow and herself dies, and so does each of the others as they succumb to the plague delivered by Apollo. Finally seeing that she is the loser, Niobe sits motionless: the picture of grief, hard as a rock, yet crying. She is carried by a whirlwind to a mountaintop (Mt. Sipylus) where she remains a piece of marble with tears trickling, and she still has more, with 7 children, her daughters, in mourning clothes beside their brothers. One of the girls bends to pull out an arrow and herself dies, and so does each of the others as they succumb to the plague delivered by Apollo. Finally seeing that she is the loser, Niobe sits motionless: the picture of grief, hard as a r ock, yet crying. She is carried by a whirlwind to a mountaintop (Mt. Sipylus) where she remains a piece of marble with tears trickling.

Cause Effect Essay Final Free Essays

Your mind doesn’t work as sharp as it does when you’re rested, and you just don’t feel like doing anything at the time. Another cal_SSE Of procrastination is laziness. This has no actually reasoning, its just a person’s lack of motivation to get anything done. We will write a custom essay sample on Cause Effect Essay Final or any similar topic only for you Order Now Fear of failure can also cause someone to put things off. When you feel like whatever you do will not be good enough, it can really make a person not want to do what they need to. What’s the point in doing it now, when it’s just going to fail navy’s? Another cause of procrastination is lack of enjoyment. When someone doesn’t enjoy what they are doing, it can be really hard to actually do it. Over-confidence can also be a cause of procrastination. Thinking that you can get everything done at the last minute is something a lot of students think, and it can have some serious effects in the end. When it comes to the effects of procrastinating the list gets very long as well. One effect is stress. Putting things off until the last minute can really stress a person out, and that just adds on more issues for someone. Possible failure is another effect of procrastination. When someone puts it off, and puts it off, the chances of actually getting it done and having it be done correctly are very slim. Most people also feel very guilty when they procrastinate. Eventually the idea of doing it at all sounds terrifying, because you don’t want to face the guilt associated with it. Another effect of procrastination is possibly not accomplishing your dreams. Things keep getting put off and put off and eventually that weight you wanted to get down to never came; or that room you wanted to get cleaned never got cleaned; or hat degree you wanted to earn never happened. The effects of procrastination are staggering, and can possibly destroy a person’s life. It’s never a good idea to constantly put things off until the last minute. Procrastination is a big deal, but its something that can easily be avoided. The causes are lengthy and so are the effects. If you have the time available, and you have something to get done, it’s a good idea to get it done right away instead of putting it off until later. Some people say â€Å"Why do it now when you can do it later†. I say â€Å"why do it later when you can do it now†. How to cite Cause Effect Essay Final, Essays

Financial Management Australian Accounting Standard Board

Question: Discuss about theFinancial Managementfor Australian Accounting Standard Board. Answer: Introduction This essay is based on the subject area of financial management. The primary discussion in this essay is focused on the concepts of accounting measurements and the problems in accounting measurement in context of Australian Accounting Standard Board (AASB) and International Accounting Standard Board (IASB). The discussion under this essay follows a specific follow, which starts with the discussion on the accounting measurement concepts and ends with the evaluation of the issues in the measurement techniques. In order to get a proper flow, the study analyzes and evaluates the measurement technique applied by Amcor Limited, which is a multinational packaging company in Australia. Accounting Measurement Under AASB / IASB Accounting measurement is the most vital part of overall accounting system in the business organizations. Ellul et al. (2015) stated that proper accounting measurement helps to identify and understand the actual strength of the company. In the words of Macve (2015), accounting measurement refers to the measurable element that helps to evaluate and analyze the accounting information. Demerjian, Donovan and Larson (2016) believed that accounting measurement is measuring the financial transaction in terms of money. However, in accounting there are mainly two accounting measurement concepts or methods fair value method and historical cost method. In fair value method, the valuation or measurement is done based on the current market price or value of the assets or liability (Campbell, 2015). On the other side, in case of historical cost method, the measurement of the assets is done based on the original cost or the cost that was spend by the company at the time of purchasing the assets. Therefore, it can be said that the two concepts or methods of accounting measurement differ to a high extent from each other (Barker Schulte, 2015). In this context, Magnan, Menini and Parbonetti (2015) mentioned that there is no such strict rule about the use or applicability of the accounting measurement methods. The business organizations can adopt either historical cost method or fair value method. However, different accounting sand tandards like, AASB, IASB or FASB have preferred to use the mixed method that is fair value as well as historical cost method together at the time of ascertaining the value of the assets liabilities (Bradbury, 2015). This actually creates a huge problem and confusion to the companies while measuring their assets and liabilities. The companies at present scenario are also trying to adopt the mixed concepts for accounting measurement (Akdogan Ozturk, 2015). For example, as per the 2016s annual report of Amcor Limited, the company has measured the financial transactions based on the historical cost concept except few items stated in the balance sheet, which are measured based on the fair value concept (Amcor.com, 2016). At Amcor Limited, the derivative financial instruments, the assets those are available for sale, non-derivative financial instruments through profit or loss and liabilities those are needed to be settles on cash are valued based on the fair value concept (Amcor.com, 2016). The financial report of the company has clearly mentioned that the company has followed the guidelines stated under the AASB. Measuring the financial transactions or assets and liabilities of the company based on the mixed concept of accounting measurement originates several issues during measurement. Strouhal (2015) noted that there is a basic and major difference between the two concepts of accounting measurement. One concept is based on the current price or value and the other is based on the past price (Sotti, Rinaldi Gavana, 2015). Therefore, it is clear that there are huge possibilities that the value of the assets or liabilities will be different if the measurement is done based on two different methods. As stated in the above discussion, the accounting standards do not provide any strict rule for measuring the assets and liabilities of the companies. However, koda and Slvikov (2015) argued that AASB 13 has especially emphasized on the applicability of the fair value method. In the current business world, the companies like Amcor Limited are using the mixed approach of accounting measurement. The major problem that occurs due to the use of mixed concept is the accountants get different values for measuring different financial transactions using two different concepts of accounting measurement (Vlaeminck, Vandoren Vranken, 2016). Due to this, the overall measurement becomes incorrect and the financial reports of the company display inaccurate financial position of the company. However, in order to improve the measurements of accounting transactions, the accounting standard boards suggested the companies to use the fair value method for the accounting measurements (Ryu, Kang Suh, 2015). The standard setters believed that the fair value method is more accurate because it is based on the current market value of the assets or liabilities. However, Munteanu and Zuca (2015) pointed that the fair value method of accounting measurement is not flawless. Moreover, Ebach et al. (2016) argued that the fair value method of accounting measurement influenced the financial crisis in the global economy. According to Sotti, Rinaldi and Gavana (2015), the fair value method of accounting measurement bubbles the prices of the assets in the market, which was one of the main reason behind the global financial crisis in the recent past. Fair value accounting as suggested by AASB or IASB is more accurate method than the historical cost method (Malone, Tarca Wee, 2016). However, the standard setters did not consider the situation when the assets price continuously increases and at a certain point the value suddenly decreases. This type of situation took place in 2007-08 and as the banks were following the fair value accounting measurement method, they were forced to modify the values of the investments, which influenced the financial bubbles (Elfaki Hammad, 2015). However, the sudden decrease in the value of the assets affected the financial positions of the banks badly. In the same way, if the accountants at Amcor Limited use the fair value measurement method continuously, then it is poss ible that the organization may face critical problem in the future financial years. On the other side, Casta and Ramond (2016) mentioned that there are many other problems in fair value accounting. Accounting measurement through fair value accounting may be very problematic if the value of the financial assets swings several times. High volatility in the financial market creates barriers in ascertaining the right price of the financial assets likes derivative instruments (Bond, Govendir Wells, 2016). This problem is a major problem for Amcor Limited also. According to the 2016s annual report of the company, the derivative instruments of the company are measured by using the fair value concept. Therefore, the value of total assets of the company increases when the value of derivative instruments increases and vice-versa. Hence, in the volatile market, the fair value method fails to disclose the actual financial position of the company. Apart from the above-mentioned issue, the fair value measurement concept of accounting measurement sometimes reduces the interests of the investors (Kabir Rahman, 2015). In case of the fair value method, the total value of the company becomes low if the market price of the assets is less. This shows weak financial position of the company in the financial or annual report (Malone, Tarca Wee, 2016). If the investors check the financial reports at the time when the market value of the assets is low, the investors feel insecure and dissatisfied with the financial position of the company. For example, in 2015, the total value of property, plant and equipment of Amcor Limited was US $2566.7 million, whereas the value of the same fixed assets in 2016 is US $2690.9 million (Amcor.com, 2016). Therefore, it can be seen that the increment in the value of plant, property and equipment in Amcor Limited is not that much high, which sometimes de-motivates the investors to invest in Amcor Limited. If the current situation at Amcor Limited is analyzed, then it can be identified that the company is also facing several issues in maintaining the accounting measurement standard stated by Australian Accounting Standard Board or International Accounting Standard Board (Amcor.com, 2016). The major issue that the accountants of the company are facing is changes in the values of the assets for several times. In the last few financial years, the market prices of the assets have changed several times and every time, the accountant required changing and modifying the values of the assets and other financial transactions (Amcor.com, 2016). This is very time consuming and creates confusion. This also increases the chances of mistakes at the time of measuring the financial transactions of the company (Bond, Govendir Wells, 2016). Apart from the issue of several times measurement, the fair value measurement method also creates problem at the time of auditing the financial reports of the company. At the time when the internal as well as external auditors conduct auditing at Amcor Limited, every time they need to check and compare the market price of the assets and the price or value of the assets stated under the financial statements (Amcor.com, 2016). Checking the value of the assets every time is very hectic and time consuming. This actually makes the process of auditing lengthy and at the same time, the cost of the company also increases (Malone, Tarca Wee, 2016). The accounting measurement under the fair value method sometimes fails to provide reliable data to the management at Amcor Limited. The application of this particular method of accounting measurement has been mandated by AASB 13 (Akdogan Ozturk, 2015). However, many times, it has been identified that the method failed to provide reliable and verifiable information regarding the non-financial or intangible assets of the company. This particular method cannot measure the value of the intangible asset like goodwill accurately estimation of the market value (Ryu, Kang Suh, 2015). This influences manipulation of the financial measurement as well as financial reports. As per the annual report 2016 of Amcor Limited it can be said that the value of most of the assets of the company has been measured with the help of fair value accounting measurement method (Amcor.com, 2016). However, the fair value accounting measurement method is not that much reliable at the time of inflation. In recent era, inflation is going on in the Australian market and for that the values of the assets are increasing, which can be seen in the annual reports of Amcor Limited (Barker Schulte, 2015). For example, the 2015, the total value of assets of the company was US $8547.1 million, which increased to US $8682.1 million in the year 2016. This is clearly indicating that the value of the assets has increased from 2015 to 2016 (Amcor.com, 2016). At the same time, in the annual report of the company it has also mentioned that most of the assets are measured by using the fair value method. Hence, it can be said that by using the fair value method, the value of the assets has in creased. Now, if recession comes then the values of the assets of the company will fall suddenly, which will negatively affect the financial position of the company (Sotti, Rinaldi Gavana, 2015). Amcor Limited uses the fair value accounting measurement method as per the suggestion given by the AASB and IASB (Amcor.com, 2016). However, in fair value accounting measurement method, the total capital of the company decreases due to the weak financial condition, which ultimately reduces the share prices of the company in the market. If the 2016s annual report of Amcor Limited is identified, then it can be seen that the capital of the company has decreased at a high rate from 2015 to 2016. In the year 2015, the total capital of the company was US $1466.2 million, which decreased to US $783.9 million in 2016 (Amcor.com, 2016). This indicates that the company faced a weak financial condition and as the capital value of the company reduced, the share prices of the company also fall down in 2016, which is a big loss for the company. Casta and Ramond (2016) stated that the fair value accounting measurement method sometimes destroy the confidence of the people on the company. As stated before that in 2016, the capital value of the company decreased by huge amount. Reduction in the capital directly affects the thinking of the investors. Investors think that the future of the company may not be safe and so they lose their confidence on the company (Bond, Govendir Wells, 2016). This ultimately affects the financial position of the company more badly and the share price of the company decreases more. Therefore, from the above discussion, it can be said that the use of fair value method for the measurement of the financial transactions or assets and liabilities in context of AASB or IASB standards can negatively affect the financial measurement as well as financial position of the company. There are several problems that Amcor Limited is currently facing due to the application or use of fair value method for accounting measurement (Amcor.com, 2016). In the annual report of Amcor Limited, it can be identified that the organization has used both historical cost method and the fair value method for measuring the financial transactions. At the same time, it can also be noticed that the company has mostly used the fair value method for measuring the values of its assets and liabilities. However, as per the provisions under the AASB and IASB, the companies are bound to provide all important information related to the measurement and valuation of the assets and liabilities in the annual reports. According to AASB and IASB it is mandatory for each company to disclose all necessary information in their annual reports. This provision helps the companies to maintain the transparency level (Bond, Govendir Wells, 2016). The accounting standard boards also stated that the companies must clearly mention the measurement method that they have used for measuring the financial transactions during the particular financial year. At the same time, proper justification must be provided by the companies regarding the selection of measurement method. If the annual report of Amcor Limited is analyzed, then it can be identified that the company has maintained the provisions of decision useful information stated under AASB and IASB. In the annual report of the company it has been clearly mentioned that the company has used the fair value accounting measurement method for measuring the derivative instrument, non-derivative instrument and few more assets. At the same time, the company has also mentioned that it has used the historical cost method for measuring the financial transactions other than the specified assets, which are valued under the fair value method. For example, in section 6 of the annual report of the company, it has been clearly mentioned that the company has prepared the financial statements by following the historical cost method except the items, which are measured under the fair value method. At the same time, if the auditors opinion of the company is noticed then it can be identified that the auditors of the company has clearly mentioned that the company has followed the provisions under the Corporation Act 2001 as well as AASB and IFRS. Therefore, if the relationship between the measurement method employed by the Amcor Limited and the provision of decision useful information is identified, then it can be easily said that the relationship between these two is positive. The company has not only maintained the provisions of decision useful information but it has also provided each necessary information in its annual report. If the investors or other stakeholders analyze the annual report of Amcor Limited, then they can easily identify the needful information. The company has disclosed all of the information that is useful rather essential for the decision making of its stakeholders. However, it is very important for the company to maintain these positive relationship in the future financial years. Conclusion In this study, it has been identified that there are mainly two methods for measuring the financial or accounting transactions. These two methods are historical cost method and fair value method. These two methods are quite different from each other. The historical cost method measures the value of the assets, liabilities and other financial transactions by considering the past cost or past price. However, on the other side, the fair value method considers the current market price for measuring the values of assets, liabilities and other financial transactions. According to this particular study, there is no particular guideline regarding the choice of accounting measurement method and due to that, many confusions take place in the companies. Previously, the accounting standard boards line, IFRS, IASB or AASB suggested to use mixed method, means the combination of historical cost and fair value method but due to several problems, the Australian Accounting Standards Board or AASB 13 specified to use the fair value method for measuring the financial transactions. The main reason behind selecting the fair value method was to make the measurement more accurate because the fair value method considers the current market value. However, the study has also identified that the fair value method is also not flawless. There are several problems associated with the fair value method of accounting measurement. The main issue or problem with the fair value method is that the method creates problems when the market is volatile. In the volatile market it does not provide the accurate measurement of the accounting transactions. At the same time, the fair value method sometimes disappoints the investors because in recession, the values of the assets decreases, which decrease the interests of the investors. The study has found out that Amcor Limited has also faced several problems due to the use of fair value method. The accountants of the company get confused regarding the valuation of the financial transactions, when the market is more volatile. The auditors also require more time and cost for verifying the measurements and values of the transactions. However, the company has maintained the provisions of decision useful information properly. Reference List: Akdogan, N., Ozturk, C. (2015). A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context.Emerging Markets Journal,5(1), 60. Amcor.com. (2016). Amcor.com. Retrieved 7 September 2016, from https://www.amcor.com Barker, R., Schulte, S. (2015). 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