Hamlet- Truly Mad, for Freigned Madness Essay - 1237 Words

Hamlet Essay- Truly Mad, for Feigned Madness ? Throughout Shakespeare’s play, Hamlet, the main character, Hamlet, must seek revenge for the murder of his father. Hamlet decides to portray an act of insanity, as part of his plan to murder Claudius. Throughout the play, Hamlet becomes more and more believable in his act, even convincing his mother that he is crazy. However, through his thoughts, and actions, the reader can see that he is in fact putting up an act, he is simply simulating insanity to help fulfil his fathers duty of revenge. Throughout the play, Hamlet shows that he understands real from fake, right from wrong and his enemies from his friends. Even in his madness, he retorts and is clever in his speech and has full†¦show more content†¦Hamlet says that he knows the difference between a hawk and a handsaw, in other words, he is very far from being mad, and he is perfectly capable of recognizing good from bad, right from wrong, friends from enemies. Hamlet shows that he understands his actions, and co nsequences through his thoughts and words. Hamlet shows that he is not crazy through his actions, even in his madness, he retorts and is clever in his speech and has full understanding of what if going on around him, and through his conversation with Horatio, Ophelia and more. Soon after finding out about his fathers death, and in order to further develop his plan to murder Claudius, Hamlet talks to Horatio and tells him he will put on an act of antic disposition. You can see this when Hamlet says â€Å"But come— Here, as before, never, so help you mercy, How strange or odd someer I bear myself— As I perchance hereafter shall think meet To put an antic disposition on— That you, at such times seeing me, never shall, With arms encumbred thus, or this headshake, Or by pronouncing of some doubtful phrase, As Well, well, we know, or We could, and if we would, Or If we list to speak, or There be, and if they might, Or such ambiguous giving out, to note That you know aught of me—this do swear, So grace and mercy at your most need help you.† (1.5.168-170) Hamlet is able to toy with people through speech, confusing them and

The Collapse Of Enron Corporation - 1547 Words

The purpose of this article is analyze the downfall of the Enron Corporation and how the collapse of Enron Corporation consequence affected the United states financial market. Enron Corporation was the seventh largest company in the United States, and had the biggest audit failure. In this Research paper, it describes the reason of Enron Corporation collapse, including details of the internal/ external management, accounting fraud, and conflict of interest. Enron is the largest bankruptcy in America history! The Collapse of Enron Corporation and how the three major violations under the Generally Accepted Accounting Principles (GAAP) introduce the fall of the Enron Corporation due to the off-balance sheet arrangements, the role of mark to market and lastly, the manipulation of derivatives. When the United States Congress passed the Foreign Corrupt Practices Act (FCPA) on 1977, to not just prevent but to motorize financial irregularities in the market, and many violations in the accounting system. Enron was the most famous Corporation in American history to collapse. A major corporation created by acquisition and merge with two natural gas companies. The first violation under the Generally Accepted Accounting Principles (GAAP) was the creation of the off-balance sheet method. The off balance-sheet method served as a purpose in Enron’s accounting scandal. The purpose of the scandal was to maximize financial flexibility, minimizing the cost of borrowing from creditors,Show MoreRelat edThe Collapse Of Enron Corporation1787 Words   |  8 Pagesâ€Å"When a company ascends to the number seven spot on the Fortune 500 and then collapses in weeks into a smoking ruin, its stock worth pennies, its CEO, a confidante of presidents, more or less evaporated, there must be lessons in there somewhere.† -Daniel Henninger, The Wall Street Journal The collapse of Enron Corporation has created many discussions about the structure of corporate governance. The question of this essay first calls to examine some of the strengths and weaknesses of theRead MoreThe Collapse Of Enron Corporation1988 Words   |  8 PagesIntroduction: The abrupt and unanticipated collapse of Enron Corporation was due to one of the largest accounting frauds in U.S. history. This scandal had significant impact on the financial markets by causing enormous financial losses for numerous investors. Before filing for Chapter 11 reorganization bankruptcy protection in December of 2001, Enron was named the Most Innovative Company in America by Fortune Magazine from 1996 to 2001, and also named first in 1999 on its list of the 100 BestRead MoreDetecting Financial Statement Fraud : The Collapse Of Enron Corporation2216 Words   |  9 PagesDetecting Financial Statement Fraud The dramatic collapse of Enron Corporation, following the series of disclosures of accounting improprieties, leads to questions regarding the soundness of accounting and financial reporting standards, and contributing factors to financial statement fraud. One question relates to important internal controls ignored in the creation of special purpose entities such as LJM1 by Enron. Another question relates to how Enron’s harsh Performance Review Committee mightRead More Ethical Lessons Learned from Corporate Scandals Essay832 Words   |  4 Pagesethically as a result of their internalized virtuous core values. The Enron scandal is the most significant corporate collapse in the United States and it demonstrates the need for significant reforms in accounting and corporate governance in the United States. It is also a call for a close look at the ethical quality of the culture of business generally and of business corporations (Lessons from the Enron Scandal). The collapse of even the smallest of businesses impacts many people, and thereforeRead MoreA Corporation With No Morals1036 Words   |  5 Pages A Corporation With No Morals Some teenagers today, may not know what business ethics are. Well, business ethics is the difference between right and wrong in the business realm. There are so many companies with good business ethics but in our world we only hear about the companies with the bad ethics. One of those companies is called Enron. Enron is a gigantic corporation that deals with the electrical power in Dallas, Texas. Enron may have destroyed many people’s lives due to the companyRead MoreAndrew Fastow : The Enron Corporation And The Pioneer Of The Financial1067 Words   |  5 PagesIn 1990 Enron market value increased from $3.5 billion to $35 billion by the end of 1999 (Ivey Business Journal, 2016). During this time Andrew Fastow was the chief financial officer of the Enron Corporation and the pioneer of the financial implication that brought Enron crumbling down. In this nine-year time frame this feat was admired by companies around the globe. Andrew received a CFO Magazine award for his work at Enron and had lavish parties celebrating the results of the quarterly earningsRead MoreThe Fall Of Major Telecommunications Company Onetel And Enron1319 Words   |  6 Pages OneTel and Enron were huge technology companies, dominating the competition that they faced although - everything changed. Both of these companies operated in the same era, coincedently both suffering financial collapse. The reasons were mainly because of failure to follow major accounting principles, lacking morals and lacking strong work ethics. If even a major corporation can fall into this â€Å"trap†, then avoiding doesn’t sound easy, although accountants can easily avoid scandals by following aRead MoreEnron And The Enron Scandal1588 Words   |  7 PagesEnron was a corporation located in Houston, Texas and in just fifteen years the US energy trading and utilities company grew to become one of America’s largest and more successful cooperation’s. Enron suffered a major fall. After being one of the most successful corporations Enron became the biggest company to file bankruptcy in history. In this research paper it will discuss about the history of En ron, the fraud committed and who is to blame. The historical development of white collar crime in theRead MoreFinancial Collapse : The And Enron1320 Words   |  6 PagesOneTel and Enron were huge technology companies, dominating the competition that they faced although - everything changed. Both of these companies operated in the same era, coincedently both suffering financial collapse. The reasons were mainly because of the failure to follow major accounting principles, lacking morals and lacking strong work ethics. If even a major corporation can fall into this â€Å"trap†, then avoiding doesn’t sound easy, although accountants can easily avoid scandals by followingRead MoreEnron And The Collapse Of Enron1303 Words   |  6 PagesEnron, a company which originated in Huston, Texas, was one of the largest American energy trading corporations in the nation. Although it was one of the most well known companies, it was also one that crashed and burned the fastest, shoc king many people when it did. Not only did it end fast, the company caused quite a scandal which is still being discussed and reviewed in today’s world. Enron’s bankruptcy scandal was so widely known because of the many people who associated themselves with the company

An Analysis of the Influence of Music and it’s Contrasting Message on the Youth of Today Free Essays

Music is a way of life, it is all around us. It can influence who you are and how you go about your daily lives. Music can manipulate the emotions in a powerful way, which can sometimes determine your mood and your conscience. We will write a custom essay sample on An Analysis of the Influence of Music and it’s Contrasting Message on the Youth of Today or any similar topic only for you Order Now Sometimes different cultures adapt different music into their lifestyle. Example, Reggae is usually listened to by the Black Caribbean Community. Their music is relaxed and optimistic, as is their lifestyle. The style of music quite often reflects the culture. Music in the 21st century can have positive and negative influences. Different types of music give off different impressions on how the youth of today should live their lives. An example of how diverse cultures can influence a music style can be found in artists such as Ms. Dynamite and 50 Cent. In this essay I will be contrasting the different messages both artists give out through what they say and how they present themselves in their videos. The image they convey is partly determined by their background. Both Ms. Dynamite and 50 Cents music were prompted by their own/previous lifestyles. They were both brought up in dominant cultures, but although it had strong influences on them the cultures themselves were very different. Ms. Dynamite aka Naomi Mclean-Dayley, was born in London in 1982, and lived on a council estate. The eldest of 11 brothers and sisters, she was raised by her primary school teacher mother whose passion for roots, reggae and soul had a profound effect on Naomi. This early part of Ms. Dynamite’s journey differs from 50 Cent. 50 Cent was born Curtis Jackson and raised in Queens, New York. He grew up with his grandmother after his mother died under mysterious circumstances when he was 8, and his father left shortly after. The influence placed upon 50 Cent from theses early-life tragedies left him with a sense of insecurity and lack of self-esteem, eventually luring him into the Gangster lifestyle. When he was 12 he was used as a runner and at just 15 he owned his own gun. This all left him with an immense amount of responsibility. This was a diverse contrast compared to Ms. Dynamite. She always had that support wherever she went and whatever she did, as she states, â€Å"My life generally, I’ve bin lucky to have a lot of Intelligent, loving people around me who will take out five minutes to teach me things about myself without preaching at me just showing me naturally. â€Å"Niomi passed up an opportunity to study social anthropology at Sussex University in order to concentrate on music. Her first single ‘booo! ‘ hurled Ms. Dynamite into the spotlight swiftly establishing her as one of the hottest young talents to emerge from the UK Garage scene. On the contrary 50 Cent was entrenched within the gangster industry, so it wouldn’t surprise anybody why he’d been shot 9 times. It was only after his first born baby he became a rap artist. Curtis’ first album wasn’t a success at all. It wasn’t until Eminem noticed him and took interest that 50 Cents career took off. After signing a deal with ‘Shady records’ he immediately went to work on his new album entitled ‘Get Rich or Die Tryin. ‘ 50 cent soared to popularity with the first single from his new album ‘In Da Club. Ms Dynamite and 50 Cent both introduce past experiences and elements of their cultures into their songs. The songs that most strongly illustrate these elements are Ms Dynamites ‘It takes more’ and 50 cents ‘P. I. M. P’. The titles set the foundation of the songs, and have to be well thought out to interest and catch the attention of the audience. The song ‘It takes moreâ⠂¬â„¢ generally promotes an opposing view of the gangster lifestyle, unlike 50 Cent, who promotes it in ‘P. I. M. P’. Even though both songs have similar themes the artists themselves express the message in very much different ways. The first twenty to thirty seconds of a video can determine what the remainder is about, and how it impacts the audience. In ‘It takes more’Ms Dynamite starts her video with a strong contrast. As she steps out of the trailer there is a background of a divine scenic beach, but as she carries on walking reality begins to kick in and the beach is replaced with strippers and run down sets. Ms Dynamite is wearing casual clothing portray the message of not flaunting yourself. This makes a statement that you don’t need to be made up to feel good or be happy with yourself. That is a good approach in to setting the scene and following the message through. 50 Cent however, starts ‘P. I. M. P’by arriving straight into the master bedroom surrounded by girls in underwear. The room is large and white symbolising wealth and a type of heaven on the outside, relating to the phrase ‘don’t judge a book by its cover. ‘ Compared to Ms Dynamite’s video, 50 Cent gives the audience a false impression because Ms Dynamite expresses the true reality of the gangster lifestyle through her opening scenes The core of both videos is where the biggest influences are established. In ‘it takes more’ the image moves from inside the car to a newspaper picture which transforms to a colour image of a man with two women in a club. The camera zooms in on a tattoo on one of the women. It changes from saying ‘Sadie’ to ‘aids. ‘ The message put across in that scene is meant to enlighten you to have self-respect and not get caught up in the gangster lifestyle. A complete opposite message is put across in ‘P. I. M. P. ‘ A later scene in the video shows a man holding several dog leads with women on the ends as though he owns them. This implies his control, and lack of respect shown for women. A quote the lyrics that backs up this point is, ‘ I could care less how she performs in bed,’ meaning as long as she’s good in bed and making money for me, that’s all I care about. The message conveyed in that incident is that women are treated no better than dogs in the organised crime business. Comparing the videos the colours illustrated are very different. In Ms. Dynamite’s video there are very dull and dry colours, (such as black and grey) giving the effect of gangster life in reality. The contribution of the colour red symbolises death in that joining the lifestyle can mean you are gambling with your life. 50 Cent in P. I. M. P however, uses totally opposite colours like bright whites. This gives an impression of a heaven like environment. White can also signify his involvement in drugs, because the majority of drug colour is white. The camera angles used in both videos accentuate the ways each person wants to be perceived. Ms. Dynamite focuses the camera level with her face to portray the message of equality. In opposition to this 50 Cent uses camera angles from his feet looking upwards. This gives the message that he’s bigger than everyone else, God like and worthy of adoration. The way both artists present themselves in their videos gives us an insight into the kind of message they are trying to communicate. The messages and implications of the artist’s videos and lyrics are influenced by their similar early life experiences. Whereas Ms. Dynamite presents the reality of the lifestyle, 50 Cent exaggerates and embellishes it into something quite out of the ordinary. The impact both artists have on the audience differs. Ms. Dynamite promotes a social conscience and 50 Cent promotes his underground street culture, by romanticising the gangster image. He relies on people’s fascination with violence and the criminal element. In conclusion my essay shows how easily influenced the youth of today can be, through the medium of music. The messages are quite often designed to be relevant to them whether their content is good or bad. I understand that music is important and we all need it as part of our lives, but we need to realise there are many other ways to be motivated and challenged concerning life issues. How to cite An Analysis of the Influence of Music and it’s Contrasting Message on the Youth of Today, Papers

Integrative and Sustainable Objectives

Question: Discuss about the Integrative and Sustainable Objectives. Answer: Introduction A responsible organization allows its accountants to play a collaborative role in information gathering (non-financial) and giving a strategic guidance to the key decision makers. Hence, the organizations have a major reliance on the accountant in respect of various functions and play a leading role in driving the business by considering various aspects. Different concepts and theories needs to be consider by the accountant to provide a balanced environment and steer the organization (Horngren, 2013). Value creation is one of the chief objectives of the organization and in this regard, the accountant s plays a pivotal role. The role of an accountant is not limited to accounts but goes forward to various other activities. With the due passage of time, there are various concepts that have come to the forefront and help the organization to conduct the business in a better fashion. It requires the role of accountants to have a direct influence on the business. The Six Capitals are a part of the Integrated Reporting IR developed by IIRC (International Integrated Reporting Council). IR is a way of thinking and enhancing the organizations planning and reporting activities. It is a big boon to the organization because the reporting, as well as planning has undergone a huge change. The new age corporate reporting demonstrates a companys interconnectivity of strategic objective, performance, risks, and incentives. Moreover, it even highlights the sources of value creation. The interconnecti vity among various items has provided a strong sense of working that has promoted the welfare of the organization. Previously it was difficult to have such an alignment because of underdevelopment stage. However, the current scenario is different and provided a huge boost to the working. It is a complete umbrella where the company can link its various activities. It is a form of corporate communication that concisely shows the inter-linkages of the financial performance. This is in tune with social, environmental, and economic arenas. It is important in the current scenario because it helps in the fuller development and leads to a better course of activity (Needles Powers, 2013). Organizations are not only concerned for profits but should project the effects of its functioning on the resources it has used and the value creation. IR is that dashboard view of the process (Brigs, 2013). Six Capitals The Six Capitals are the pillars of value that hold the organization and its basis for functioning. Six capitals defined as the support that helps the organization in various areas. The set of values provides the company stability in across various parameters and ensures that the momentum of the company is undisturbed. A business cannot operate in isolation and it must be ensure that all the areas properly tapped to get the best access. Here comes the importance of six capitals as it lays a solid foundation and ensures that the work remains undisturbed. They are namely - financial capital, manufactured capital, intellectual capital, human capital, social and relationship capital, and natural capital (Leo, 2011). The financial and manufactured capital are the most commonly reported ones and are in the use by the company; the new addition are the intellectual capital, human capital, social and relationship capital, and natural capital (Flower, 2015). The overall inventory of capitals is not ascertain over a period. There is continuous flow between capitals and an increase, decrease, transform over time. Human resources of a company that are human capital for the organization demonstrate a simple example. They are trained over a time span and become skilled employees, even though at the cost to the company, which reduces its financial capital (Leo, 2011). For the company, the financial capital has translated into human capital and the immediate loss of one capital is gain by creating value in the other one. Such interactions become more complex with larger activities (Flower, 2015). This continuous flow, transform process is an endless cycle at different rates and different net outcomes to the organizations. There are various capitals into operation. Firstly, it is the financial capital where funds at the disposal of the organisation for investing in the production of goods or the provision of services, garnered through private fi nancing or generated through operations or investments example debt, Equity, Grants, etc. Secondly, it is the manufactured capital where the Manufactured/Provided physical objects/services are present with an organization for the production of goods and these includes production equipment and tools, Infrastructure (such as roads, ports, bridges, and waste and water treatment plants), Buildings. Thirdly, it is the intellectual capital where we can find organizational, intangibles that are knowledge-based such as intellectual property, example patents, copyrights, software, rights, and licences, Organisational capital like tacit knowledge, systems, procedures and protocols, intangibles that are concerned with the with the brand and reputation that an organisation has developed. Fourthly, it is about human capital where employees efficiency, experience, and their vigour to innovate come into picture (Eccles Krzus, 2010). For association and support for an organisations framework, that is base on governance and approaches of risk management, and ethical values like the recognition of rights of human, capability of understanding, development, and implementation of an organisations strategy. Moreover, it contains loyalties and motivations for enhancing the processes, goods and services, that include the ability to lead, manage and collaborate (Flower, 2015). Related aspects include diversity and equal opportunities, employee turnover, occupational health and safety, training and education and labor/management relations. Fifthly it includes Social and relationship capital where the organisations, institutions and connections structured between every group of stakeholders, community, and other networks (and an ability to share information) to enhance everyones well-being. The key relationships and the level of trust to keep in touch and stay engaged that an organisation has developed and endeavours to build and protect with its stakeholders such as suppliers, custome rs, business partners and others (Flower, 2015). Moreover, related aspects includes safety and privacy, corruption; customer and social health , anti-competitive behaviour, human rights such as non-discrimination, indigenous rights, freedom of association, and (Eccles Krzus, 2010). Role of Accountants Accountants as a second nature are taught to record, classify measure, quantify, and maintain records. This has been a key function of managing resources that has become indispensable to any commercial organization (Penman, 2013). Hence, accountants have become indispensable in implementation of newer methods of reporting and ensuring newer measures work and present the correct picture of utilization and profits (Eccles Krzus, 2010). For this purpose, the measurement of these capitals is quintessential and IIRC has developed framework to be used to interpret and espoused in the reporting. Various quantitative indicators or KPIs (key performance indicators) and monetized metrics established to explain organizations uses of and effects on various capitals. Many uses of these metrics can explained only through narratives or through certain numbers. This judgement call and understanding of the framework is in the able hands of the auditors and accountants. Many of the ownership of the capitals is outside the organization and may be or not be a legal sense. Such categorization is imperative for organizations with specific technical functions. These measurements derived from the existing accounting principles and laws that the accountants well versed with. This gives an edge to them to carry out these tasks effectively. As per the current reporting practices for some capitals, the reporting has matured to a greater level than the ones of the rest of the capitals. This is due to the known relationships of the various factors involved and their inter-relationships (Libby et. al, 2011). Traditionally these two are seen hand-in-hand, reported together. However, there is distinction between land, labour, and capital. The main components are financial statements and the various metrics present in the Balance sheet for capital and Inventory management metrics for the manufacture capital. These are quantitative in nature and over a period, qualitative reporting with additional disclosures and introduction to management commentary has become the norm. These are in the form of Notes to Financial Statements, and can be trace via discussion of management and analysis, assessment of business and reporting in narrative form. These provide a context to interpret the quantitative data such as financial position, financial performance and management strategy, objectives and challenges. Typically, the resources owned and operated upon the by the organization are recognized on the financial statements of companies. Many of the factors have a behind the scenes interaction in the dynamics of growth and running of a business. However, it can be recognize on paper when a clear explanation provided for the financial statement element. It can follow the recognition, as well as measurement of criteria of a framework that is relevant in terms of financial reporting, such as they can be quantifiable. These form part of the Sustainability reporting which is a part of the broader IR. Integrated reporting The IR spread over a wider frame and hence has a different approach. It reflects the organizations influences part on the environment (natural capital), society (social capital) with its stakeholders externally and internally (human capital) and society. Intellectual capital is the key to the future earning potential income for all companies but is most under-reported. It is concerned towards the organization on a wider domain and covers different parts. Most of this capital is conservative estimates as per standards boards except for few such as development costs, but with certain exceptions again in U.S. International, standards also ignore capitalization of intangibles that are generated internally (Melville, 2013). Therefore, it is observe that there are exceptions and there is difference present in different forms. IR is not a lonely process rather it is composed of various metrics and forms a major part of it. Some metrics forming part of IR are as follows: Natural Emission of CO2 emissions consumption of Energy per energy source waste amount accidents pertaining to Environmental waste that is Recycled Human total employees training investment training days on an Average basis per employee survey results of the Employee Social and relationship Total volunteers Claims/lawsuits cultural projects involvement Customer satisfaction index social projects provision Intellectual Total patent applications filed RD investment done undertaking of new technology development of new products There is a serious challenge of judgement and the case of difference in perspective. Different accountants can have different measure and judgement of the same thing, since most of these factors are qualitative and intangible in nature. The measurement approach is different according to the presence of different parties and hence, the same answer cannot be found. Some functions can cause a net increase or net decrease in the overall stock of capital. Different parties will evaluate the same thing in different way like the employer and employees perception of training is bound to be different. Hence, the perception varies and leads to a difference when it comes to different parties. The selection of South Africas Eskom is done for the integrated report. The report that is integrated displays their economic, social, operational, and performance that is concerned with environmental concern for the year from 1 April 2015 to 31 March 2016, with the comparative information of two years and future targets that is related to short term, as well as long-term are showcased. The integrated report is to be read in relation to the overall financial statements for an overall overview of financial performance. The company has provided good results in terms of financial performance and projected net profit after tax of R4.6 billion for the year ended 31 March 2016. The report clearly showed the investments the company had done and with the context and logic of strong analysis. The financial capital invested explained carefully with strategic reasoning. It also touched upon the results of the investment and the challenges it faced in achieving these results (Laux, 2014). It def initely worked towards creating value for the country. Hence, it can be said that it goes in favour of the country and is an essential step towards value creation (Flower, 2015). The report explained the various interrelations of the effects of investing in natural resources and its procurement. Further, it aims to utilise the barren areas to improve production. It also explained the environmental effects of its mining and production activities. It was transparent and gave a clear context of the losses (Gibson, 2012). The company listed out efforts to induct, train, and enhance the skills of the youth in South Africa. It also explained the need to train and create special programs so that the potential of productivity had an upside. The productivity can enhance when there i proper training and it creates such an environment that enables to tackle any situation with ease and flexibility (Peterson Plenborg, 2012).As the company stated in its report there is an adoption of a phased, as well as approach that is prioritize in nature. It considers the left over part of power stations and the influence of the power stations on air quality. However, it is the need o f the hour to put into implementation the Emission standard of 2020. This will enhance the price of electricity by 10%. This way it has shown the relationship between its capital factor and the environmental factors. It has mentioned the need to affect one with the other to give an idea of the natural resources used. It has reported an acquisition of 54 R million of intellectual property in 2015-16 and aims for another $40 million. It has explained it to be technology transfer from another company. What the report could also require is how the company sees these acquisitions helping in future revenue generation. This is something the report lacks in (Graham Smart, 2012). Conclusion Ongoing initiatives and adoption of this practice more widely will bring out the nuances for improvement and create a more serious approach for integrative reporting. Although integration is starting to happen in various organizations, reporting is still not aligned. Some companies provide the financial reporting and as an add-on supply natural, environmental, social and human information. The criticism stands strong that companies use these reports to just provide the good news and use these add-on reports to justify or legitimise the damages done socially or environmentally (Guerard, 2013). If firms were to take this qualitative information hand-in-hand with the financial information, these criticisms would disappear. Hence, it is clear that the accounting profession has undergone a sea change and it has played a vital part in the process of value creation (Albrecht et. al, 2011). There are immense challenges in the six-capital process however, with a strong accounting board the co mpanies has been able to have a better system and implement six capitals. The accountant for the purpose of implementation of six-capital considers various techniques. References Albrecht, W., Stice, E. and Stice, J. (2011). Financial accounting. Mason, OH: Thomson/South-Western. Brigs, A. (2013).Financial reporting analysis. Mason, Ohio: South-Western. Eccles, R.G., Krzus, M. (2010). One Report: Integrated Reporting for a Sustainable Strategy. Wiley, New Jersey, USA. Flower, J. (2015). But does sustainability need capitalism or an integrated report a commentary on The International Integrated Reporting Council. A story of failure, Critical Perspectives on Accounting, 27, 18-22. Gibson, C. (2012).Financial statement analysis. Mason, Ohio: South-Western. Graham, J. Smart, S. (2012) Introduction to corporate finance. Australia: South-Western Cengage Learning. Guerard, J. (2013).Introduction to financial forecasting in investment analysis. New York, NY: Springer. Horngren, C. (2013)Financial accounting. Frenchs Forest, N.S.W: Pearson Australia Group. Laux, B. (2014). Discussion of The role of revenue recognition in performance reporting. Accounting and Business Research, 44(4), 380-382. Leo, K J. (2011). Company Accounting, Boston:McGraw Hill Libby, R., Libby, P. and Short, D. (2011) Financial accounting. New York: McGraw-Hill/Irwin. Melville, A (2013). International Financial Reporting A Practical Guide. Pearson, Education Limited, UK Needles, B. E Powers, M. (2013). Principles of Financial Accounting. Financial Penman, S. (2013).Financial statement analysis and security valuation. New York: McGraw-Hill Irwin. Petersen, C., Plenborg, T. (2012).Financial statement analysis. Harlow, England: Financial Times/Prentice Hall.