The Representation Of Roman Children - 1612 Words

One of the most controversial books in the history of childhood, Philippe Aries’s Centuries of Childhood argues that childhood as a concept did not exist in the medieval society. This thought-provoking argument invites us to take a similar close look at Roman art to examine its validity in ancient Rome of whether childhood is simply an extension of adulthood or a distinctive phase of its own. Children and childhood as a subject matter can be commonly found in Roman iconography, as could be seen from the terracotta sculpture of Anchises, Aeneas and Ascanius, the procession relief on Ara Pacis, and the Amiternum relief depicting funeral cortege. This paper intends to explore the representation of Roman children primarily through a single marble portrait, a statue of a young boy from the 1st century AD, from the Art Institute of Chicago. Through visual analysis of the face and the hair, we could find evidence that childhood is treated prominently and delicately as a distinctive t ransitional period rather than as a phase that mimics miniature adults. The portrait features a fully naked depiction of a standing boy in his early childhood. With its feet missing from knee level downward and arms missing from chest level below, it imposes a hard task to ascertain the precise size of the art piece. Yet, from the intact portion of the piece from the head to his central torso, a best guess is that the artist depicted a boy representation in life size. Its smooth texture and gentleShow MoreRelatedLaocoon’s Children and the Limits of Representation Essay examples1228 Words   |  5 Pagesboth the abstract and concrete representations of children are intertwined with the themes associated with happiness, innocence, ignorance, gullibility, and the allure of youth. But, if I may for a moment mimic Caroline Vout’s presentation of her arguments by asking, how does today’s current view of children differ from the non-linguistic representations of children in ancient times? If one was to rewind time while focusing solely on the exemplification of children in ancient Greek and Rome, theyRead MoreWomen s Influence On Women1545 Words   |  7 Pagesraise the children and work at the house with the slaves if they could be afforded. Women could not vote in Greek society, they could not own property, and women could not have much communication with males outside their immediate families. In Roman society however there is a change in women’s roles in society an example of this is found in the founding myth of Rome itself the Sabine women preventing a fight between their husbands on the Roman side and family on the Sabine’s side. Roman women hadRead MoreCleopatra Movie Historical Accuracy Essay1013 Words   |  5 Pagesâ€Å"Cleopatra† depicts the queen and her relationships with two great Roman rulers, Julius Caesar and Mark Antony. Produced in 1963, this movie is a one of a kind as it portrays the Roman Republic transition. Although the motion picture is mostly very true to the hi storic facts, there are a few examples where the producers deviated from accuracy. The movie is not entirely correct with some of the costume and set choices, representation of the character Octavian, and Mark Antony’s family affairs. MoreRead MoreClassical Influences On Modern Films And Literature1171 Words   |  5 Pagessubstantially in books and movies; however, not many people are aware of how they also shape our thoughts, ideals, and motivations. Through an analysis of classical elements often portrayed in popular media, this essay attempts to illustrate how the representation of classical Greece and Rome in books and movies influence our lives and emphasize the need to stay informed as these influences can be both beneficial and detrimental to our perception of the world. The way ancient culture can impact our idealsRead MoreArt In Ancient Roman Art806 Words   |  4 Pagesfact that the Romans often borrowed the styles and techniques of prior artists and time periods. Ancient Roman art is a very broad topic that spans three continents and covers almost 1,000 years. Roman art encompasses a variety of mediums including marble, painting, mosaic, gems, silver and bronze work, and terracotta. The melting pot of art, Rome combined a wide array of techniques and mediums which is why it is common to see other cultural influences. â€Å"While the traditional view of Roman artists isRead MoreIs The Film Pompeii An Accurate Representation Of Slavery During The Ancient Roman Era?1505 Words   |  7 PagesPompeii an accurate representation of slavery in the Ancient Roman era? The movie Pompeii produced in 2014, by Paul W.S Anderson, explores the idea of social hierarchy and the class distinctions along with giving a portrayal of the role of slaves within the Roman Empire. While the film does not go in depth on the many different forms of slavery, it does provide minor examples on certain slaves work, and the way they are treated. Slavery played an integral role in the Ancient Roman society, and withoutRead MoreHercules in Popular Culture1719 Words   |  7 PagesHercules For my research paper I chose to explore and analyze instances of the great Greek/Roman hero, Heracles (Hercules), appearing in popular culture and the effect his myths had on early civilizations. Considered by most to be the greatest of the Greek folk heroes, Hercules was the embodiment of masculinity and physical power. The word â€Å"herculean† literally translates into â€Å"having enormous strength, courage, or size† (dictionary.com.) Since their inception, the myths and legends of HerculesRead MoreRoman Empire vs. Mongolian Empire Essay1405 Words   |  6 PagesRoman Empire and Mongolian Empire The key to the Mongolian success lied in their excellent horsemanship, their use of the composite bow, their unimaginable discipline and communication on the battlefield and also their ability to adapt to enemy tactics. The Mongolian invasion of China often makes it sound as though these nomadic people did not have much of a battle plan, however it is the exact opposite according to (Conant, 1994) â€Å"Genghis Khan was a very cautious man, and would study the townsRead MoreThe Assassination of Julius Caesar1213 Words   |  5 Pagesassassination of the leader of the Roman republic, Julius Caesar. The death of Julius Caesar allowed Gaius Julius Octavius who would later be given the title Augustus by the senate, to enter the political realm of Rome by accepting his inherited power. But before Augustus could gain any control in Rome he had to defeat his opposition, Mark Antony who also sought to gain control of Rome at the time. Augustus managed to defeat Antony during the Final War of the Roman Republic. As the wars between potentialRead More Roman Woman Profile Essay1215 Words   |  5 PagesRoman Woman Profile The sculpture that we have observed has been dated to the first half of the first century C.E. This places the portrait during the Julio-Claudian period in Roman history. From the information we have gathered about the time period, the womans style of dress and of the types of sculpture prevelant during the period, we have formed a possible profile of the daily life of the subject. It was determined that the women in the portrait was most likely a freeborn, upper-middle

Mandatory Drug Testing Should Be Banned - 1365 Words

Introduction Mandatory drug testing has been and ongoing controversial issue over the most recent years. Mandatory drug testing has been subjected to students, athletes, and employees all over the country. However a lot of speculation has been made whether or not welfare recipients in particular should be subjected to mandatory drug testing. According to Besonen, programs such as welfare were created in the 1930s to temporarily aid struggling Americans to help get them back up on their feet. (Besonen, 2014). Government assistance at that time also offered incredible medical benefits and this is also around time is when the â€Å"war on drugs† was declared. At the height of todays society, it is no longer temporary nor shot term. Some Americans have resorted to a long term dependance on governmental aid by means of survival in todays economy. Welfare Recipients must be held accountable for this â€Å"handout† from the government. Mandatory and random drug testing welfar e recipients would serve its purpose in discouraging drug use in return for government incentive. This research paper will examine several aspects regarding mandatory and random drug testing of welfare recipients. First we will discuss the War on Drugs and how mandatory drug testing welfare recipients can serve within America, its drug addiction problem. Then we will look at mandatory and random drug testing from an economic point of view and decide whether or not the Fourth Amendment should apply. Finally we willShow MoreRelatedSport Enhancement Drugs1667 Words   |  7 Pageschanged drastically over the past 10 years. The use of steroids has risen within that amount of time and it has changed the view of sports and the game itself. As a fan of all sports, it interests me why athletes feel like it’s ok or acceptable to take drugs to enhance their performance on the field of play. Athletes are always looking for ways to improve their skills on and off the field. With the use of steroids, athletes everywhere, not just â€Å"well-know† or â€Å"popular† athletes are putting their entireRead MoreWelfare Drug Testing Should Not Be Allowed1416 Words   |  6 PagesPeople have been looking for a way to cut the costs of welfare for many years. And then Welfare drug testing was proposed. At initial thought it seemed like a grand idea and a great way to cut costs and to eliminate all the drug users in the system, and because of that welfare drug testing has been put into action in 13 states. But, welfare drug testing is completely ineffective. Welfare drug testing should not be allowed because it violates the rights of the welfare recipients, it is stereotyping andRead MoreAnabolic Steroids are Ruining Major League Baseball Essay1220 Words   |  5 Pageswhere it was ratified by the 30 MLB clubs and also passed by the players union. The policy has three parts to it. First being banned substances, which include all steroids, steroid precursors, and designer steroids, masking agents, and diuretics. Secondly, it sets the testing policy for every MLB player. It calls for one random test during each offseason, random testing for selected players, with no maximum number, and during season play (Spring Training through the Regular Season) all playersRead MoreEssay Drug Use in Sports2301 Words   |  10 PagesDrugs in sports can cost a player his or her scholarship(s) and more seriously, their lives. Everyday athletes that you may not think are doing anabolic steroids or the human growth hormone are the athletes who are the big users. 1. There are three major performance enhancing drugs that are used by the super star athletes: anabolic steroids, amphetamine, and the human growth hormone pills. 2. These performance enhancing are found in just about all fifty states and the problem is rapidly growing.Read MoreArgumentative Essay On Animal Testing1154 Words   |  5 PagesMost people are aware that animals are used for testing on many different products such as food, drugs, and cosm etics. Animals are used for testing on these different products before they are released to humans to ensure it’s safe for human use, the reason animals are used such as rats and chimps is because they share about 99% of the same DNA as us humans. Many medical breakthroughs have happened because of the use of animal testing, according to the California Biomedical Research Association, â€Å"nearlyRead MoreEssay on The Epidemic of Steroid Abuse in America1711 Words   |  7 Pagesthan for medical purposes, has extremely negative effects on one’s health. Nonetheless the use of steroids, to enhance athletic performance and increase muscle mass, is on the rise. There needs to be mandatory steroid testing in all professional, and where applicable, amateur sports. Steroid testing is a good as start as any to help curb steroid abuse. Anabolic-Androgenic steroids, often solely called anabolic steroids, are: â€Å"chemicals that act like hormones--substances normally in your body thatRead MoreSteroids in Professional Baseball Essay1185 Words   |  5 Pagesfield. Steroids make players stronger and they perform at a higher rate. Another use for steroids is to help the players on certain rehab assignments for injuries. Either way, it is still illegal and banned in the sport. One of the biggest problems with steroids is that more players are testing positive every month. But the common defense for the players is that they took steroids before they were actually outlawed by the commissioner Bud Selig. The argument is that they took steroids whileRead More Drug Testing is Not a Violation of Individual Rights Essay2669 Words   |  11 Pagesmillions of dollars due to employee drug use. Athletes break world records with gargantuan strength, but not on a fair scale. Drugs ruin the lives of users and cause injury to those who must work with users. Detection by officials is necessary to curb this problem. When does the safety for others violate the rights of drug users? Drug testing, whether in the workplace or on the athletic field, is not a violation of civil rights. In 1988, the National Institute on Drug Abuse estimated that 12 percentRead MoreAnimal Testing Should Be Illegal1189 Words   |  5 Pagesexperiments each year† (About Animal Testing). Animal testing has been used since the BC years, and it is used to understand and compare how things might affect the human body. In 1937, a pharmaceutical company released a drug that was poisonous to humans unknowingly. It ended up poisoning many people, and resulted in several deaths. After this incident, experiments on animals became more important in the medical world (Hajar, Rachel). Animal testing should be illegal, because it is unfair, inhumaneRead MoreThe Pros And Cons Of Animal Rights1601 Words   |  7 PagesAnimal rights is the philosophy or idea that all animals should be able to live a life free from human exploitation pain and suffering. According to Gale † The idea of animal rights has roots in ancient times. In Greek philosophy, the animists believed that both animal s and people had souls. The vitalists believed that humans were animals but at the top of the chain and could use animals for their benefit.† ( Animals Rights, par.2). In the early twentieth century in the United States, there was

Tree Communities of the Forest Biomes of North America

Redivicism in California - 574 Words

California has one of the nation’s highest recidivism rates, which has been a well-known problem for many years. The rate has been steadily dropping. However it is still about 15% higher than the national average of 43.3% (McDonald, â€Å"California’s Recidivism Problem†). The recidivism problem in California is caused by rehabilitation programs not being effective enough to keep ex-convicts out of prison. Keeping prisoners in the California prison system is an enormous waste of taxpayer money. Instead of spending more and more on prisons, the money could be used elsewhere such as lowering college tuition for students. The government could easily save money for other purposes such as this by changing rehabilitation to make it more effective. In order to reduce spending on prisons and recidivism, prisons need to have better rehabilitation programs to make ex-convicts into productive members of society. Prisons are expensive facilities to operate. Each year, Califo rnia prisons house more than 100,000 inmates (Graves, â€Å"Fewer State Prisoners, Higher Cost Per Inmate†). While the number of inmates has been steadily decreasing, spending per inmate has skyrocketed to about $60,000 from $33,000 in 1995 (Dean, â€Å"CA Spending Per Inmate Rising Faster Than Spending Per Child†). That is about six billion dollars spent on prisoners alone. The government is wasting more and more taxpayer money on keeping inmates inside the prisons. With about 58% of ex-convicts returning to prison within

King Lear and Little Boy Crying Free Essays

string(162) " play starts off with Lear, as he wishes to be treated as a king and enjoy the title, but does not wish to have to deal with the hassle of governing the country\." Research and provide examples of the following literary terms: 1 . Simile- A simile is a direct comparison that always contains word as or like. Examples: He is as wealthy as 3111 Gate. We will write a custom essay sample on King Lear and Little Boy Crying or any similar topic only for you Order Now Her personality Is like a bubble In a bottle to champagne. 2. Metaphor- A metaphor Is a comparison without the use of as or like. It refers to a person or object (as) being (like) another. The comparison Is Implied rather than stated directly. Examples: He is a half witch. 3. Personification-A trope or figure of speech in which an inanimate object or abstraction is given human qualities or abilities. Examples: The wind stood up and gave a shout. The road isn’t built that can make it breathe hard. Litotes- Is a figure to speech consisting to an understatement In Welch an Attractive Is expressed by negating Its opposite. Litotes uses a negative and an opposite to understate what Is Intended. Examples: He is no Einstein. (He is academically weak) 5. Hyperbole-An Hyperbole is an over -exaggeration, not meant to be taken literally. It aims to create humor or to emphasize a point. Examples: The teacher complained that she had had hundreds of interruption that ay. She prepared enough food to teed an army. E. Paradox- A paradox Is a seemingly absurd or contradictory statement when analyzed, Is found to be true. The opposites are not next to each other, but are found In the same sentence. Examples: You will kill him with your kindness. (Your kind deeds are doing more harm than good. She is only happy when she has something to worry about. (A happy worrier. ) 7. Euphemism – It expresses an unpleasant or uncomfortable situation in a more sensitive, kind and tactful manner, The purpose Is to soften the blow, protect feelings or to be politically correct. Example: The camp forbids any form of chemical stimulants. (Drugs and Alcohol) 8. Ellipsis- It is the act of leaving out a word or words from a sentence deliberately, when the mea ning can be understood without them. The three dots (.. Are used to show that a word or words have been left out. Example: â€Å"But, I thought he was Preposition- It raters to an event arising bettor the commencement to the bankruptcy case that Is before the filling of the bankruptcy petrol. This Is onto literary term because It Is not used In figurative or nonliterary sense, and it Is not used to express language by using its usual literal meaning. I believe that this is a typing error, made when the writer added a â€Å"m’ in front of a literary term â€Å"Repetition†. Repetition- Is the simple repeating of a word, within a sentence or a poetical line, with no particular placement to the words in order to provide emphasis. Example: we must all hang together or assuredly we shall hang separately. † 10. Pun- meaning is used to convey humor. They are used in headlines to grab attention and also in Jokes or riddles. Example: Cricket captain stamped. 11 . Suggestion- an idea or a plan that you mention for somebody else to think about. Example: â€Å"Children hooked refrain from criminal activity’ suggests the inspector general. 12. Irony- The use of words to convey a meaning that is the opposite of its literal meaning. The intention is for the opposite to be understood. Examples: â€Å"l can’t wait for my detention on Friday afternoon. † Walking into the empty cinema, the woman exclaimed,† fortunately, we booked† 13. Sarcasm- sarcasm, like irony, occurs when one thing is said, but something else is intended or understood. However, sarcasm is used with the express purpose of hurting, insulting or humiliating. Examples: Mimi must have worked very hard to be bottom of the class. 14. Rhetorical- is a figure of speech in the form of a question that is asked in order to make appoint. The question is used as a rhetorical device, posed for the sake of encouraging its listener to consider a message or viewpoint. A rhetorical question expects no answer. Example: â€Å"Why are we allowing stress to become an invisible enemy? † Task 2 poem: â€Å"LITTLE BOY CRYING† Relationship between the father and his son in this poem is shown in different ways, using different themes and literal devices such as personification, metaphor and imagery It depicts an angry, sad and frustrated boy whose mind is full of assessment, because of the heartless and cruel behavior of his father. The poet use of a metaphor in the first stanza â€Å"your frame so recently relaxed now tight† (line 6) highlights the perplexed mind of the child. He is very unnerved by this unpleasant slaughter of his hopes of an ecstatic pastime, and his mind is full of spiteful feelings of his father. The poet use of imagery â€Å"swimming tears â€Å", â€Å"splashing your bare feet† and â€Å"angling for a moment’s hint†, shows that the boys tries try to catch a glimpse and of guilt in his father’s eyes and to make his father realize the anguish he is going through. The use of metaphorical phrase â€Å"ogre towers above you† and â€Å"grim giant† displays the father as a very dominant person over the child who is comparatively extremely defenseless and vulnerable and it also depicts the father as a negative person and his son unequivocally hates and loathes him. I do agree that the boy finally learnt a lesson from the father’s capital punishment. The father is extremely concerned about the boy and he does not take any pleasure in making his son cry but, even if he is in a great dilemma, he chooses to teach his child a lesson than appeasing him, â€Å"wavering hidden behind that mask†. Play: KING LEAR Task 4 In this play many characters tend to value appearance above the reality, illusion want to see, hear and believe what they think it suits them most and they tend to turn a blind eye on reality. There are also those who present themselves falsely, either to gain advantage or to reveal truth. The play starts off with Lear, as he wishes to be treated as a king and enjoy the title, but does not wish to have to deal with the hassle of governing the country. You read "King Lear and Little Boy Crying" in category "Papers" This is mirrored in his test he gives to daughter, where he asks â€Å"which of you shall we say doth love us most? (l . 1. 48) the way this question is phrased already demonstrates that he values a flattering public display of love over real love. Despite the fact that Cornelia, Learns favorite daughter refuses to partake in his game causes him to banish her from the kingdom and his close ally Kent. He confuses declarations of love with love itself. He asks only for the appearance, he does not recognize the real love of Cornelia from her single word, ‘nothing. He mistakes Cordillera’s monosyllable, ‘nothing as an insult. When he retaliates with the quip ‘nothing will come of nothing and he does not recognize that this truth will apply specifically to him. Instead he values Generic and Reggae’s fake sense of fawning over Cordillera’s demonstration of sincere sense of filial duty. He believes his two older daughters’ sycophantic professions of love, rewarding them with his kingdom. Lear does not recognize his good retainer Kent after long years of service because of Ken’s disguise. Lear is quick to accept him at face value, without any attempt to gain a deeper understanding of him. Even after reconciliation with Cornelia, Lear mistakes appearance for reality. He believes Cornelia to be alive when she is, in reality, dead. Secondly, in this play we read about the second character that s also unable to establish the difference, in his mind, between what people are saying and doing, and what these people’s true motives are behind their action. His fate parallels Learns when his choice of appearance over reality puts him at the mercy of his evil, ungrateful child. When Edgar, the good son in disguise as Poor Tom, a madman, pretends to lead his blind father to his blind father to his death at the cliff of Dover, Gloucester, through the illusion of death, is led to an acceptance of afflictions of life. Ironically, the truth kills Gloucester when Edgar reveals his identity. Gloucester sees himself differently from the people around him; he feels that he is a royal, respected man, holding some power and status. Learns evil daughters, however, decide that Gloucester is a traitor by advising Lear to escape to Dover; that is their reality. For Lear and Gloucester, they allow the deception of their children to destroy them; they value people and situation by appearance, and they have perceptions for themselves which are not realistic. Similarly, we leant that a person cannot accept anything at a face value but must search for deeper truths and learn to recognize and avoid deceit. Task 3 Play: KING LEAR ‘Of all the plays villains in King Lear, Edmund is the most complicated villain character in this play. He is morally bad, evil and he is responsible for causing many harms and wreaking destruction upon virtually many character in this play. He is a perfect schemer and an unscrupulous character that highly portrays his eagerness to seize any opportunity and does anything to attain his goal. In act 1, scene 2, line 1-22, Edmund delivers soliloquy expressing his dissatisfaction with society’s attitude toward bastard. He bitterly resent his legitimate half-brother, Edgar who stands to reveilles that society has denied him. In his soliloquy he talks of his forged letter which he will use to discredit his brother and deceives his father to place Edgar in a bad light. His serial treachery is not merely self-interested; it is a conscious rebellion against the social order that has denied him the same status as Gloucester legitimate son Edgar. â€Å"Now, gods stand up for bastards† Edmund commands, but in facts he depends not on divine aid but on his own initiative (1. 2. 22). He rejects the â€Å"plague of custom† (1. 2. 3) that makes society disdain him and dedicates himself to nature†(l . 2. 1) that is raw and unconstrained existence. After his betrayal of Edgar and his father, Cornwall, Reggae’s husband, becomes like a new father to Edmund, as he also has an opportunistic bent. Edmunds affairs with Generic and Reagan tie the two subplots together very well, although the relationships are not presented in detail, and they do not exist in the source material for Edmund, Plexiglas. He does not appear to have as much affection for the two sisters as they do for him, and although he was effective against his father and brother, he cannot effectively play the two sisters off against each other It is notable that when he speaks to Generic and Reagan, he does not speak well, whereas in other situations he speaks very well – this is partially due to his trying to conceal his involvement with both of them. Edmund is the sisters’ lust object, rather than true love, although he himself does not realize this. The death of Oswald plays the main role in the disclosure of the truth and this highly results in the death of Edmund. In act 4, scene 6, after Edgar injures Oswald, he hopes to prevent bloodshed by unsealing his letter than killing him. This letter actually contains evidence that Generic and Edmund are plotting to murder Albany. Edgar is appalled at this discovery against the life of Albany he hands him the letter at right time. Albany charges Edmund for capital treason and he challenges him to a duel. He calls forward any person to testify that Edmund is a traitor, the disguise Edgar enters, they fight and Edmund gets mortally wounded and he shows a flicker of weakness, and he eventually dies repenting to his villainy. Even if Edmund succeeds in deceiving his brother and betraying his father, he never finds true love. The community always regards him illegitimate. He is rare visible in peoples’ eye (2. 1. 1) â€Å"look, sir, I bleed† he wants his father pay attention on him and gives him the love he need. The two older daughters of Lear regard him as their lust object rather than true love, although he himself does not realize this. I do not find Edmund as sympathetic character because throughout this play Edmund is not kind to other characters and he does care about their problems. He is not showing sympathy towards Lear when he is not storm all alone without any shelter and he finally orders the killing of Cornelia without showing sympathy to Learns mental condition. How to cite King Lear and Little Boy Crying, Papers

Accounting Theory and Current Issues Sustainable Feeds Limited

Question: Discuss about theAccounting Theory and Current Issues for Sustainable Feeds Limited. Answer: Introduction The report is intended to consider numerous accounting theory concepts along with the current issues with great focus on Sustainable Feeds Limited recognized as the BSF Ltd Company as well as its business operations present within the case study. The current case study also takes into account evaluation of the business conducts of the organization, which is publicly listed, in the Australian stock exchange. BSF Ltd has its business conducts in distinct business segments that include research completion on several sustainable feeds of aqua culture for over two years (Ball 2013). The report has an objective in evaluation of the detailed features as well as community value addition for the research completed by the company. Moreover, the report will take into account focusing on some vital aspects that that occurs in the initial stage of research completed by BSF Ltd. In this research, exploration of some issues with prior research as well as the research include nature and variations within the research and development (R D) regarding implemented accounting standards and regulations. Additionally, the current section will evaluate the issues for which an organization is involved in such process of R D (Beattie 2014). The evaluation conducted in this research will also take into consideration the market value of the patents along with the processs enumeration and supposition, the journal transactions for sustaining account of numerous entries related to research and development. Research Nature Exploration Completed by BSF Ltd As per the Accounting Standards of (Australian Accounting Standard Board) AASB 1011, the research and process of development within an organization is identified and there is a proper accounting treatment for the same. Hence, any of such activities, which facilitates within the boundaries of the organizations are recorded in a structured manner. Therefore, the various research as well as development activities, which are commenced by Bio-Sustainable Feeds (BSF), are understood through the help of AASB 13 (Bonin 2013). This standard actually observes and structures the research and development activities of conglomerate companies. Alternatively, the concerned organization is also engaged in the business of transforming the low priced fish products into a product of high value. In order to fulfill this process the fishes with high value are dried on the plant-wet food. Such transformation process brings in certain risks which eventually affect the people and it even results in malnutri tion of the same. Furthermore, keeping in mind the well being of the poor people, the objective of the company has also been altered where the manufacturing the luxury food products is used to attain the hold over the people. As per the recent study conducted on the company, the expenses on the research and development would highly surpass the current expense of AUD160mn to reach AUD200mn (CBC News. 2016). The study, which has been conducted, is of two types namely basic and applied research. Hence, the main objective of this paper is to ascertain the knowledge behind the innovative research and development of the organization. Issues Explanation of Prior Research from BSF Ltd BSF Ltd Company is engaged in a business where its operations involve high level of research and development to identify the sustainable as well as aqua suitable fish feeds. However, the company witnessed a failure while it was carrying out its experiment on basis of plant-based fish feed. This failure has cost the company near about AUD160mn (Henderson et al. 2015). This case study about the failure of the company also highlights various realities which the company witnessed regarding the predicaments of the aqua culture feeds. The company was mainly engaged in an activity where it transformed or in better words replaced the low priced fish feeds with high value fish. The ratio was in such a way where 10kg of inferior value fish were replaced with 1kg of luxury fish while taking into consideration the 1/3rd of dead fish. In order to implement the same, the business mainly focused on the rich people whereas worsens the risk of malnutrition for the people of poor segment of the society (Sciencenordic.com. 2016). On the contrary this action by the company is also supported calling it a step towards development and innovation. However, this research has witnessed failure but accounting standard as per (International Accounting Standard) IAS 38 mentions that the same might help in further processing and development of the assets throughout the investigation. This research and investigation process might be an inefficient task but will be a source of knowledge for any kind of future argumentation. Although the acquisition of knowledge for the failed research could of help and even add advantage but that will surely not surpass the cost which they incurred in the failed experience. Variations and Nature Explanation Between R D Though the term research and development are used simultaneously but while evaluating the same through in-depth study, there are several factors which identify the difference of the research and development. As per the (Accounting for Research and Development Cost) AAS 13, research encompasses various activities, which are intended to gain an innovative knowledge, which is new to the world (Smith 2014). Hence, when any kind of activity done with an objective of studying the same is considered as an effective and efficient research which could be further improved and implemented through development process. Moreover, generating the goods proxies rather the non-identical fish goods is considered to be the main objective of the research activities made by the organization. In addition to the same, the research investigation requires a through identification process regarding the conversion, transformation and replacement. While reviewing the AAS 13, paragraph 8, the processes of the business which are engaged in development generally needs to evaluate their processes. Moreover, such processes also encompasses various other procedure such as designing the product, testing the sample products so that it can distinct itself and claim itself to be innovative with implementation of upgraded technology. Furthermore, the developmental process encompasses the main factor which is operations of the business through implementation of strategic plan. Hence, the research and development process mainly makes the manufacturing process more feasible as well as economical (Bonin 2013). Therefore, the process of research involves in-depth exploration as well as evaluation of the plans. This is the notion, which defines the relation of research with that of development within the operational process of the business organization. This on the other hand also increases the expectancy of the achievement of technical as well as scientific goals. It also increases the effectiveness of the functionality and provides with superior product and services. RD through Accounting Techniques The research and development are well formulated in accounting standard AAS13s subsection within paragraph 14. It stated various rules for recording and showing the research and development works with the financials. It has been quite an important task and should not be left unaccounted. Generally, the research and development process includes money matters and most of them in the section of expenses. Hence, this was to be charged to the income statement in proper manner in order to identify fair value of profit or loss from the operations. Furthermore, in consideration of the same, the concerned organization takes all the necessary steps in order to record the same. It is so because any of the deferred cost can actually tamper with the genuine figures and any kind of anticipation regarding the same could also be devoid of the truth in the future years (Dyckman and Zeff 2015). Hence, any kind of expenses, which are related to the research and development process, needs to be amortised or impaired throughout to align it with the current expenditure or paybacks. Therefore, any of the cost in context to research and development, which were postponed in the previous years, are now investigated and identified frequently. This will actually bring the differences, where the criteria might remain unfulfilled and the profit or loss for a specific period shows a fair and unadulterated value. Hence, amortising the expenses in context to the research and development actually incorporates and aligns it with current statements and direct it to gain fair value of returns. Moreover, expenses regarding the research for product purchasing are also considered and are added to the overall expenses for research and development (Bonin 2013). In addition to the same, it also incorporates the capital, which is employed behind the research and development activities. Hence, in a nutshell, it considers all the expenses regarding the research and development and incorporates it into the calculation in the financials. Fair Market Value Patent Evaluation and Associated Assumptions Computations indicating the present value of the patent Present Value (PV) of Patent: PV of cash flow from first year: (PV of 100+PV annuity of 800) of 8% = $778,463,000 PV of cash flow from Second year: PV of 100 for 10 yrs 8% =$671,008,000 Investigation of the principles supported in discovering a fact regarding fair value, which signifies that, anticipated worth of ample assets as well as the liabilities of any specific financial assertions of the concern. Moreover, there is an existence of a fundamental assertion which clarifies high quality measurement of fair value is efficient. Accounting standard of AASB 13 signifies entire rationalization of a fair value account (Van Mourik and Walton 2013). Additionally, there exist different theories in accounting that can describe a fair values enumeration aspect as a specific price that can be achieved or marketing of an asset indicated in case of selling or in attempt to transfer a specific liability in a logical manner. This technique is enforced among various market partners, which remains in the course of enumeration. Journal Entries of Transactions Concerning R D from Year 2013 to 2016 Transactions for the Year 2013 Dr. RD exp 260,000,000 Cr. Cash or A/P 260,000,000 Dr. Cash or A/P $500,000,000 Cr. RD exp. $100,000,000 Cr. Unearned grant revenue $400,000,000 Transactions for the Year 2014 Dr. RD exp. 100,000,000 Cr. Cash or A/p $ 100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Transactions for the Year 2015 RD expenses $ 100,000,000 Cr. Cash or A/p $100,000,000 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000 Transactions for the Year 2016 RD expenses $ 60,000,000 Cr. Cash or A/p $60,000,000 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000 About accounting, the directives stated within the accounting standard of AASB 120 which also deals with the IAS 20 accounting considerations, the accounting treatments presented by the government can be ascertained (Sarker et al. 2016). Concerning set of accounting rules mentioned within accounting standard, the government grants can be documented to be profit or loss in a procedural manner over the course in which the concerns related with business signifies the expenses as the allied expenditures. The recognition as well as the documentation of numerous government grants encompassing profit or loss is deemed to be not complied with specific accrual accounting supposition mentioned within AASB 101 Presentation of Financial Statements. In addition, the system regarding which the grant of the government might be taken into account as not persuading the total accounting manner that can be accepted dependent on grant (Rust et al. 2011). Moreover, all the government grants becomes receivable reimbursement for offering rapid financial sustenance to the business rather than any related expenditures that can be attained in profits or loss at a predefined time. Assertion Reasonableness Evaluation Regarding Huge Control on Bacteria Based Feeds Technology Execution of control on an intangible asset generally signifies a manner to the upcoming economic benefits conception. Moreover, the business capacity to address the upcoming economic reimbursement from a specific intangible asset may take place of an assorted legal organization that is effectively treated as vital in consideration to the legal provisions. However, enough control on the assets those are intangible can facilitate assistance in the development technique in fundamental technical association that can help in assisting the advantages of acquisition in later stages (Dyckman and Zeff 2015). In addition, these benefits can be achieved from numerous legal entities intended to ensure privacy. Concerning AASB 138 paragraph 13 -16, an entity needs being recognizable with the capacity and employee proficiency that can in future lead to increase in the economic benefits in the upcoming years (Hassard and Pym 2012). However, in a situation where there is a lack of assorted impact, which is law-based, BSF Ltd Company might safeguard the profits in the upcoming years through establishing several techniques. Conclusion The report intended to centre on considering numerous concepts of accounting theory in addition to the current concerns having a great focus on the Sustainable Feeds Limited simply considered as the BSF Ltd Company and the operations of its business resented in the case study. It was clarified that the case study on BSF Ltd Company s business organizations revealed that the company is involved in increased research and development actions as per direction offer the revelation of sustainable feeds of aqua cultural feeds. Another case also explains the issues dealt by the company due to the failure of business conducted by on the plant-based feed for fish. Additionally, investigating the principles supported in recognizing the fact based on fair value that signifies towards that anticipated worth of several assets as well as the liabilities of a specific financial assertions of the concerns. 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