Literature Review On Media Violence - 1461 Words

PSY 4111 Literature Review. E. Langslow Trends across research suggest exposure to media violence positively correlates with subsequent violent behaviour In this era of internet connectivity, access to an array of violent media stimuli is readily available. Scientific exploration of the effects of such exposure on real world violent behaviour carries potential ramifications for the safety of global communities. Media violence is understood here as stimuli that includes depictions of violence or calls to violent action and includes image, video, television and gaming. Violent behavior is defined as behavior causing emotional or physical harm expressed verbally or physically. Whilst there remains no causal proof for the†¦show more content†¦The Bobo doll study found that children were more likely to imitate violent behaviour they witnessed in a film if they perceived the behaviour would generate positive outcomes (Bandura, Ross, Ross, 1963). Later findings across three decades of cognitive research on the effects of learning and priming concluded thoughts are connected by similar association, with media stimuli cognitively rel ating to memories and responses to trigger violent schemata retrieval in real- world situations (Berkowitz, 1984; Bushman Geen, 1990; L Rowell Huesmann Eron, 2013). Findings in two general aggression model (GAM) studies that complement cognitive frameworks, both monitored increases in physical arousal as potential determinants for short- term violent behavior. Again, positive correlations were found following exposure to media violence.(Bushman Anderson, 2001; Thomas, Horton, Lippincott, Drabman, 1977). Environmental factors A range of studies assert that causes of violent behavior are complex at the level of environmental influence and compare other learning, modelling and disinhibiting factors. This is an area where opposition to the hypothesis is more common. Two longitudinal studies assessing levels of violence pre-and post the introduction of television found a positive correlation, howeverShow MoreRelatedSexual Crimes Committed Against Wsv Victims764 Words   |  4 PagesThe public display of sexual crimes committed against WSV victims has yet another aspect to compound the consequences of their rape and captivity. The associated media articles, almost always very detailed in nature, arouse issues in regards to the cultural notions of honor. In honor-based societies, such as the Yezidi community and many communities in Nigeria, women and girls carry a heavy burden of upholding the honor of the family, clan and tribe. One way in which honor is lost is through sexualRead MoreTelevision Viewing And Protective Action Against Crime1639 Words   |  7 Pages: A Cultivation Analysis From a Theory of Reasoned Action Perspective. Communication Research, (28), 802nd ser. Doi:10.1177/009365001028006004 2. This Study is for my Dependent Variables 3. Statement of Study s Purpose and Brief Overview of Literature Review Nabi and Sullivan used the cultivation theory as the base of their study. (2001)Within the study, they also used the theory of reasoned action (TRA) (Fishbein Ajzen, 1975) as a model of social influence. TRA is about predicting behaviors basedRead MoreThe Effects Of Media Violence In The Media1212 Words   |  5 Pages Introduction With the recent increase in media presence throughout the world, there has also been an increase in violence portrayed through the media. Media violence is believed to be causing aggression in today’s youth and society. This paper will examine the potential reasons on how media violence is causing aggression Review of Literature In a study conducted, media psychologists, mass communication scientists, pediatricians, and parents all completed an anonymous online survey that asked whetherRead MoreGame over: the Effects of Violent Video Games on Children Essay1416 Words   |  6 Pagesplaying too many video games. Aggression here means non-physical acts as well as physical ones. The first harmful effect of violent, role-playing games is their effect on a youth’s reaction to violence and gore. When a child spends so much time exposed to the kind of brutality depicted in violent video games, the actions executed lose meaning. When interviewed, Mrs. Oake, a registered nurse and mother of two, stated â€Å"Eventually, the gravity ofRead MoreThe Differences Between Opinions Of Tougher Guise Essay1731 Words   |  7 Pagescomprehend violence consequently involves that we realize its link to traditional codes and beliefs of courage and manhood (Kataz, 5). Over the year’s media images has played a major role in many individuals’ behavior changed established on his or her beliefs, also on how someone thinks and acts found off on what individuals see (Kataz, 5). One the foremost point of this documentary is that regardless of widespread change of violence in American culture, it’s ve ry encouraging that violence can be stoppedRead MoreMedia Aggression And Aggressive Behavior Essay1033 Words   |  5 PagesI found that this review examined just how aggression and aggressive behavior is depicted in the media and how this impacts society’s perspectives and thoughts when it comes to aggression behavior. There was a review of the literature by the authors, in which they analyzed the relational and physical aspects of aggression in many media aspects (film, broadcast television, music, books, and video games). Findings across media types, the evidence finds that both physical and relational aggressionRead MoreConflicting Paradigms On Gender And Sexuality1453 Words   |  6 PagesAriella Melamed Professor Salerno SYG 1000 September 30th, 2016 Conflicting Paradigms on Gender and Sexuality in Rap Music: Review Introduction: The article I am researching and analyzing is â€Å"Conflicting Paradigms on Gender and Sexuality in Rap Music: A Systematic Review† written by Denise Herd. This article was published in the academic journal â€Å"Sexuality and Culture†, on July 1st, 2000. This article is centered around rap music with its social and cultural significance for youth audiences, allRead MoreThe Effects Of Violent Video Games On Emotion1570 Words   |  7 Pagesharmful the effects of media violence can be for over 60 years, and some recent studies have shown that there may even be a direct correlation between a one’s emotions and their exposure to the highly concentrated violence in video games. It is also known that over 85% of video games today have at the very least some type of minor violence, and about half of video games contain serious violent actions (Carnagey, 2007). This is the reason why video game violence research and literature is growing so rapidlyRead MoreThe Portr ayal Of Children s Books918 Words   |  4 PagesIntroduction Children are highly acquiescent, and as such the media they consume is highly important in their socialization. Taking into consideration the ubiquity of media and the degree to which it is entwined in the lives of children, it is important that we be concerned with the themes presented in children’s media – including books. As noted by Taylor (2003), Children s books are an important cultural mechanism for teaching children gender roles. If children are exposed to stereotypical imagesRead MoreThis Article Provides A Brief Overview Of Existing Research1248 Words   |  5 Pagesreveal the linkage is causal. Correlational studies reveal a links to serious, real types of violence. Methodologically weaker studies yielded smaller effect sizes than methodologically stronger studies, suggesting that previous meta-analytic studies of violent video games do not compare to the true magnitude of observed deleterious effects on behavior, cognition, and affect. Introduction Video Game violence became a major problem for the general public when school shootings, performed by avid video

The Philosophy Of Teaching Young Children - 857 Words

Philosophy of Teaching Teaching young children can be one of the most challenging feats that there is. Every student learns differently and to be able to differentiate for students can be problematic because it can become very time consuming. I am finding out that it is important to understand the needs of students so that each child gets a valuable education. It is important for differentiated instruction, which allows for each child to render the tools they need in order to succeed. Using tools such as centers and Four Blocks will hopefully help students achieve these tools. For example, during those times the children are sometimes grouped in ability and this would help the teacher to focus on each ability group and help them to improve. Certain children learn at a slower rate then others and it is important for accommodations to be made as well. Developing different teaching strategies so that each child can learn in many ways is also important. I tend to use such techniques as guided discovery as well as direct instruction that allows for students to be engage, yet also be able to obtain necessary information. Children love to participate and try to get involved as long as they have a safe environment. Another technique that should be used is direct instruction along with cooperative learning to give a different dimension to lessons. It is important to use different ways of instruction because some children learn in a kinesthetic way, some through auditory listeningShow MoreRelatedJohn Locke : Philosophies And Contributions Essay1414 Words   |  6 PagesEducation is a very important part of maintaining and growing as a culture. Many huge influencers have taken their own philosophies of education and changed the w ay we look at learning. Whether it is educating the children of today or bringing religion into the stream, our curriculum is always changing with their ideas in mind. John Locke and Erasmus provide extremely different philosophies when it comes to the curriculum of education although they have both impacted the way we teach today dramaticallyRead MoreDevelopmentally Appropriate Practice1675 Words   |  7 PagesEducation of Young Children (NAEYC) to â€Å"begin planning a national voluntary accreditation system for early childhood programs†(NAEYC, 2014). With this planning came a need for a more specific description with regards to accreditation guidelines. Therefore, NAEYC issued a formal statement defining DAP. DAP is â€Å"based on the accumulation of data and facts of what children are like† (Gestwicki, 2011). Addtionally, DAP is centered around tree basic factors: 1. What we know about how children grow and developRead MoreAs Part Of My Pgce Early Education, I Have Been Instructed1030 Words   |  5 Pagesto conduct an assignment based on my own philosophy of teaching in Early Years settings. Farquhar and White (2014: 821) highlight the importance of early education as the ‘theory and practice of educating young children’, which is deeply rooted in the philosophy of the practitioner as they have a repertoire of strategies to teaching and learning. King and Howard (2016) believe that philosophy and pedagogy are connected as a way of supporting young children. The reason I am writing to you today isRead More My Philosophy of Teaching Essay506 Words   |  3 PagesMy Philosophy of Teaching When thinking of a philosophy of teaching, four major issues need to be considered. Those issues are one’s views on education, the role of the teacher, teaching and learning, and on the children. This is something that someone entering the teaching profession needs to give serious thought to and realize the importance that this will hold in the future. The following essay will express my philosophy of teaching. One very important factor in every life isRead More My Student-centered Teaching Philosophy Essay690 Words   |  3 PagesStudent-centered Teaching Philosophy What makes a good teacher? There are many factors that determined the answers to this question. The most dominant factor is the teaching philosophy. It plays a significant role in the teaching career because it determines what the teacher will teach and how he/she will teach. Personally, my teaching philosophy will be student-centered with the combination of three related theories, and emphasis on each student’s individual needs, and teaching multiculturalismRead MorePhilosophy of Early Childhood Essay854 Words   |  4 PagesA personal philosophy of Early childhood Education My philosophy of Early childhood education is based on research that indicates that a child’s growth is developmental. Every child is unique in terms of life experiences, developmental readiness, and cultural heritage. 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If so, give thanks to the teachers you have had and Horace Mann for establishing what we now know as elementary schools, where the preceding is learned. Without my teachers, this paper would not be possible and it is a known fact that good teachers are few and far between. I hope to be an exceptional teacher that will not only influence the lives of my students but also be one that is willing to learn from my studentsRead More My Philosophy of Teaching Essay1400 Words   |  6 PagesPhilosophy of Education Education is something that every person should be given the chance to attain. It is vital for all people young, old, mentally impaired, ADHD, or whatever characteristic they may encompass. I believe everyone has the right to learn and be taught in an school environment. The law passed in 1975, P.L. 94-142, made numerous changes in the way certain children with special needs was being treated in the public school system. With the update in 1991, IDEA (IndividualsRead More Teaching Philosophy1032 Words   |  5 PagesTeaching Philosophy Cicero said, What noble employment is more valuable to the state than that of the man who instructs the rising generation? He was correct in saying this because the young people of today will become the world leaders of tomorrow. The educators that instruct these children are important to this society because they will help shape the lives of these young people. When deciding upon a philosophy of education, I was torn between two: Progressivism and Essentialism

Organization Human Resource Management †Myassignmenthelp.Com

Question: Discuss About The Organization Human Resource Management? Answer: Introduction Human resource management plays a crucial role in an organization overall growth and success. It is linked with managing the workforce with a motive to accomplish desired goals. In the modern era, human resource practices have developed to a great extent and are contributing a lot to organizations productivity. Every organization needs to adopt best practices so that talented and skilled workforce can be retained within the workplace. The present study focuses on employee life cycle which takes into consideration different stages which an employee goes through(Al-Refaie, 2015). Every stage has its own significance where it considers the development of the employees, and in turn, organizational objectives can be accomplished easily. For the present research, Hilton hotels operating in the marketing of Australia has taken into consideration. Further, all the stage of employee life cycle has been undertaken with respect to Hilton Australia. Recruitment Selection It is one of the most significant stage which is linked with hiring new employees so that Hilton hotel can work with the most talented individuals. Now-a-days, acceptance of E-recruitment software is quite convenient for filtering applications and short listing resume. Therefore, this tool can be adopted by Hilton hotels with the motive to hire the best candidate which can directly meet the business requirement. Moreover, when right candidate is hired within the workplace then it becomes easy to serve customers, and carry out business operations successfully. It is necessary for the firm to adopt some unique HR practices such as taking interview of candidates via video(Boella Goss-Turner, 2013). Considering the case of Marriott which is one of the major competitors of Hilton, where the company is well known for its best HR practice including good work life. The firm gives equal importance to the non-monetary factors which involve growth opportunities, training, and friendly working environment. So, the introduction of this type of system on board can surely be beneficial for Hilton. For instance through an adoption of E-recruitment software company can analyze every candidate on the basis of their skills and knowledge. Orientation Onboarding It is considered to be one of the most important stage in the employee life cycle where new employees who are hired will decide how long they will stay in the company. In the initial days of joining, the majority of employees pre-determine whether they will stay for the longer period or not. Further, in case if an employee is given power to conduct the business operations as per own style then in such case it is beneficial for the enterprise. In this stage, employee settles into the job and integrates with the corporate culture(Carter, 2014). The culture which Hilton hotel in Australia has developed within the workplace is quite effective. Further, it encourages staff members to conduct business operations efficiently. In on-boarding and orientation stage they are given proper support. On the other hand, some organizations in the on boarding stage allow employees to work in their own style. So, this technique can also be undertaken by Hilton hotels so that its HR practice can be well appraised in the entire market(Chiang, Birtch, Cai, 2014). Employee Services It is all about the concept of serving employees as per their actual need and requirement. Considering the case of Hilton hotel in Australia Company is well indulged into the practice of employee service. Further, corrective actions have to be taken for delivering effective training to the workplace(RuÃ… ¾i?, 2015). Employee service takes place through employee participation, and thus it is required by the company to provide proper assistance to the employees. Apart from this, the HR practices which are well-known highlights that for employee service contribution of top management must be present and they must consider employees as the valuable resource. Effective employee service can allow Hilton to retain the best talent within the workplace and can allow the enterprise to gain competitive advantage also. Other organizations operating in the hospitality industry have effective employee service practice where additional benefits are delivered to the employees such as education reimb ursement, childcare plan, employee recognition, etc.(Casse, 2017). This directly allows staff members to actively participate in the business affairs and this acts as the development tool for the enterprise. The overall concept of employee service has gained popularity in the modern era as it is regarded as one of the effective tools to manage human resource within the workplace. Talent Development Retention It is a stage where employee matures his role in the organization. Further, for enhancing knowledge level along with the talent of the employee, it is necessary to deliver effective training to the workforce(Prudhomme, Prudhomme, Raymond, Raymond, 2016). Further, on the continuous basis, Hilton conducts training for its employees which involves both the methods of on the job and off the job. This allows working with the most qualified persons whose knowledge along with the skill level is quite high. Apart from this, the best HR practice involves multimedia training where a large number of organizations has adopted this concept with the motive to work for the development of its workforce(Gannon, Roper, Doherty, 2015). Basically, the concept of talent development is interlinked with retention where it provides the base to the business in retaining its most valuable resource, and this acts as the development tool for the business. In case if any organization is not capable enough of w orking in favor of talent development then it has the adverse impact on the business and acts as the hurdle in accomplishing desired goals. Therefore, it is quite essential for Hilton to carry out developmental programs on the continuous basis so that active participation from employees in the business affairs can be encouraged easily. Performance Management It is considered as the effective process with the help of which managers and employees work together to monitor, plan and review employee work goals. Every organization has adopted different performance management approach like in the case of Google where its performance management technique is traditional and has never been part of companys process(Duggan, 2015). Further, the organization focuses on employee goal setting, and this has somehow contributed to the success of the organization. This is also considered as one of the best practice in the field of human resource. Apart from this, in the case of Cargill Inc where the organization has faced obstacles in motivating its workforce. So for managing workforce performance company has designed the effective system which initiates feedback regarding on the job conversation. Therefore, in the case of Hilton hotel also it is must to introduce effective performance management system as it is a well-known fact that performance of the em ployee is directly associated with the company(Katou, 2015). Apart from this, when time to time new performance management systems are introduced within the workplace, then it can assist the company in managing its human resource in an effective manner. Transition It is the stage where employees leave the company due to retirement or another form of issues such as lack of opportunity etc. So, one of the main roles of HR manager is to manage transition by ensuring that all the policies within the workplace are properly followed. For the same the best HR practice considered is the exit interview with the help of which it is possible to identify the valid reason for leaving the organization. When any employee leaves the organization without any valid reason, obstacles are crated for the business as hiring a new candidate and arranging training session is quite difficult for the business(Nieves Quintana, 2016). This stage is required to be handled in an effective manner and in case if employee is well satisfied with the working environment then it supports in retaining them for the longer period. Moreover, it also has positive impact on the overall performance of organization where desired goals can be accomplished through the assistance of emplo yees. Considering the best HR practice involving the existing employees of the company in all the activities of the business avoids transition stage, and this is not applicable in the case of retirement stage. Many companies do not prefer to work without consideration of its staff member, and this is the basic reason due to which they can retain their best-talented employees(Prayag Hosany, 2015). So, this can also be implemented by Hilton within the workplace so that transition stage can be handled in the better manner and it can act as the development tool for the business. Conclusion The entire study carried out has supported in knowing about the significance of stages in the employee life cycle. Further, all the stages are crucial, and they are linked to the success of Hilton hotel in the Australian market. Further, the best practices can be considered by business in HR such as the use of E-recruitment software, the introduction of performance management system, etc. This can surely assist in providing long term benefits to the business and in turn, can act as development tool also. Apart from this, the challenges associated with human resource management can be tackled easily such as transition, etc. References Al-Refaie, A. (2015). Effects of human resource management on hotel performance using structural equation modeling. Computers in Human Behavior , 293-303. Boella, M., Goss-Turner, S. (2013). Human resource management in the hospitality industry: A guide to best practice. Abingdon: Routledge. Carter, L. (2014, June 5). The Best HR practices in the Hospitality Industry. Retrieved August 8, 2017, from BPI: https://www.bestpracticeinstitute.org/blog/best-hr-practices/ Casse, M. (2017, January 10). Innovating HR practices in the hospitality sector. Retrieved August 8, 2017, from People matters: https://www.peoplematters.in/article/strategic-hr/industry-focus-hospitality-sector-innovating-hr-practices-387 Chiang, F. F., Birtch, T. A., Cai, Z. (2014). Front-line service employees job satisfaction in the hospitality industry: The influence of job demand variability and the moderating roles of job content and job context factors. Cornell Hospitality Quarterly , 398-407. Duggan, K. (2015, December 15). Six Companies that are redefining performance management. Retrieved August 8, 2017, from Fast Company : https://www.fastcompany.com/3054547/six-companies-that-are-redefining-performance-management Gannon, J. M., Roper, A., Doherty, L. (2015). Strategic human resource management: Insights from the international hotel industry. International Journal of Hospitality Management , 65-75. Katou, A. A. (2015). Human resource management and performance in the hospitality industry: Methodological issues. In International Tourism and Hospitality in the Digital Age , 1-20. Nieves, J., Quintana, A. (2016). Human resource practices and innovation in the hotel industry: The mediating role of human capital. Tourism and Hospitality Research . Prayag, G., Hosany, S. (2015). Human resource development in the hotel industry of Mauritius: myth or reality? Current Issues in Tourism , 249-266. Prudhomme, B., Prudhomme, B., Raymond, L., Raymond, L. (2016). Implementation of sustainable development practices in the hospitality industry: A case study of five Canadian hotels. International Journal of Contemporary Hospitality Management , 609-639. RuÃ… ¾i?, M. D. (2015). Direct and indirect contribution of HRM practice to hotel company performance. International Journal of Hospitality Management , 56-65.

Organizations Transport Sector In Australia-Myassignmenthelp.Com

Question: Discuss About The Organizations From Transport Sector In Australia? Answer: Introduction: The accounting regulating body is prescribed by the accounting standard for ensuring the involvement of standardized regulating body. Accounting standards enable better understanding of the accounting treatment. It is essential for organizations to make their accounting disclosures by aligning with accounting standards. Prudence is embedded in accounting standard itself and in the application of standard, prudence is exercised by prepares of financial statements. It has been widely agreed upon that there exists advantage of exercising prudence in the application of standards. The present study comprehends the overall operational procedures of two ASX listed companies that is K S Corporation and Transurban Group. K S Corporation is a company that is engaged in logistics, transport and contract management and Transurban Group deals with the development and management of roads networks in Australia and North America. It is the accounting regulating body that prescribes the accounting standard for ensuring that organizations adopts the standardized accounting practices and for the key changes, there is development. It is essential for organizations to consider overall manner of disclosure and principles for understanding the accounting treatments that is done based on accounting standards (Ahmedet al. 2013). It is required by financial report of companies to involve the attribute of prudence. However, sometimes accountant for the preparer of financial statements manipulate it because of their own personal gains. Analyzing the conceptual framework of K S Corporation and Transurban Group: Conceptual framework of preparing the financial statement has went some changes and has been revised in year 2016. When making judgment under uncertainty conditions, prudence is considered as the best attribute and for achieving neutrality in the financial statements, it is considered the best. It requires that the liabilities and assets of organizations should not be overstated and understated. There are several items that the conceptual framework requires to be recognized. The financial report of K S Corporation has not been impacted by the amendments that have been made to the revised conceptual framework and their application has left the reports indifferent. The above figure shows the basis of preparation of financial report of organization. Report complies with the Australian Accounting standards and Corporation Act, 2001. Historical cost forms the basis of preparation of financial statement. Furthermore, financial report also complies with the International financial reporting standard issued by International accounting standard board and Australian accounting standard. The annual report of K S for period ending 30th June, 2016 have not been adopted the recently amended and issued Interpretational and Australian accounting standard. Consolidated financial statements of the group comprise of subsidiaries of K S Corporation limited and the group itself. New principal standard AASB 9 has replaced AASB 139 and the replacement and amendment does not seem to have any impact on financial statement of organization. The preparation of financial statements is the responsibility of directors of company that helps in giving true a fairer view of financial statements that is prepared in accordance with the Corporation Act 2001 and Australian Accounting standard. Preparation and presentation of financial statements comply with the international Financial Reporting standard (Penman and Zhu 2014). The above figure depicts the director report of K S Corporation for year 2015. The report mainly states and presents the authenticity and financial report viability for financial year 2015. It is states by the directors of organization that report has been prepared in accordance with the guidelines that is set out in the ASIC RG247. The financial report has been so designed to provide shareholders with consider and clear overview of the financial position, business operations. The principal activities during the financial year course included contract management. Logistics, transport and fuel distribution (Bauer et al. 2014). Organization has been subjected to few fraudulent misappropriations that has been disclosed to ASX. There are many components in the director report that has been effectively complying with the regulations and laws laid out by Australian government. While disclosing the components of report, organization is required to have some ethical considerations as per th e rule of AASB. Strategic report provided in the annual. The directors also authenticate report of company. Authenticity is indicative of the fact that directors of organization is giving endurances and accepting the results depicted by the future projects (Huntonet al. 2014). It has been ascertained that many activities leading to unethical transactions by directors have reduced in recent year due to new insider trading implementation. The above figure depicts the remuneration report of K S Corporation that is prepared according to the regulations and requirements of Corporation Act, 2001. Remuneration payable to non-executive directors is payable as per the listing rules of ASX and its constitution. External control is sought by organization such as Remuneration and nomination committee in determination of remuneration payable to directors (Dovbiy 2014). The above figure depicts the independent auditors report of K S Corporation limited that demonstrates the reporting on financial report presented in the annual report. Reports provides with the discussion of responsibility of directors in preparing the financial statements. preparation of financial statement ate enabled by directors of company that they are free from material misstatement and are prepared in accordance with the Corporation act 2001 and Australian accounting standard. In the opinion of auditors, it is identified that the financial report of organization is prepared according to the corporation act, 2001 that provides the true and fair view of financial position of consolidated entity along with their financial performance for particular financial year (El-Firjaniet al. 2016). It was ascertained by auditors that financial report complies with the International financial reporting standards and Australian accounting standard. Remuneration report of K s Corporation als o complies with the section 300A of the corporation act, 2001. Analysis of conceptual framework of Transurban Group: The interpretation of AASB and amended accounting standards are adopted by the organization in effect from July, 2014.The Transurban group has adopted the revised accounting standards that have been effective since the preparation of annual report 2014. It is confirmed that when the occurrence of payment is triggered by any activities, then the liability is recognized for paying a levy.Financial statements of Group is prepared according to Australian accounting standard, corporation Act, 2001 and in accordance with any other Australian accounting standard brad authoritative pronouncement. Organization has adopted all the relevant accounting policies that has been disclosed in the financial statements (Dyckman and Zeff 2014). Furthermore, Transurban Group for presenting the consolidated financial statements under one section has also applied under ASIC Corporation. International financial reporting standard also forms the basis for preparing the financial statements. revised accountin g standard has not amended or changed the accounting policies (Henderson et al. 2015). Some of the accounting standards and interpretations that are issued but not yet effective is depicted in following figure. The directors report discloses the proportional and statutory results of Transurban Group. Report discloses the business principal activities, financial and overview. Strategy and value propositions of business is also mentioned in the directors report. However, it does not disclose the basis of preparation of finance report and the compliance of organization with the accounting standards. The above figure demonstrate the remuneration report of Transurban group along with its structure and framework. The framework of remuneration report revived strong support in the annual general meeting and it is considered that they offer a range of mechanisms that motivates executives in delivering outstanding results and helps in balancing sensible management of risks. A combination of incentive is provided in the framework of remuneration report. There are three components involved in the framework of remuneration of each senior executives. Area of accountability of the remunerations involves the individual key performance indicators (Bromwich and Scapens2016). The remuneration report helps mainly in the identification of remuneration payable o non-executives directors of company and it can be seen that the remuneration payable in year 2016 is more than remuneration paid in year 2015. The remuneration payment does not involve the issuing of shares to non-executives directors of company as per the declarations according to the Australia Corporation Act 2001. The act also mentions the method that are applied by the organization in preparing the financial report. Free floats of shares of company are reduced with the help of remuneration report in the event of any bad news. The above table depicts the remuneration payable to senior executives of Transurban Group. Groupn makes the annual review of remuneration framework by taking into consideration various factors such as expectation of market, feedback of shareholders, regulatory development and considerations of security holders. In year 2016, remuneration recommendations were not provided to human resource and remuneration committee by consultants. The board approved revised remuneration package to senior executives in year 2016. There was an increase in remuneration of 3.69% in the previous year. The performance of group is linked to variable remuneration payable to executives. Prudence and its impact on addressing disparity in corporate reporting: Prudence is regarded as the desirable attribute for preparing the financial report of organizations. Unethical evaluation of the liabilities and assets of organization are reduced by the means of prudence. In order to achieve neutrality, prudence is considered to be relevant. The proposed changes in the conceptual framework requires the companies to reintroduce this particular explicit notion of reference. Exercising prudence by organizations would help in supporting neutrality. Organizations exercising prudence will not be able to understate their income and assets and overstate their liabilities and expenses. The reason is attributable to the fact that in future periods such misstatements would lead to understatement of expenses and overstatement of income. Organizations are required to measure the issues relating to the prudence so that they are able to address some of the existing disparities in the preparing of financial reports. There are many uncertainties that inevitably surrounds the circumstances and events taking place in organization and it is essential for the financial statements prepares to content with them. Some of the circumstances are probable life of assets, probable number of warranty claims that may arise collectability of doubtful receivables. Disclosing the extent and nature of such circumstances and exercising prudence in preparing financial statements would help in recognizing such types of uncertainties. Prudence is regarded as the degree of inclusion of caution when making judgment about some uncertainty conditions and estimating the figures. Prepares of finance statements would not able able to create excessive provisions or make excessive reserves or deliberately overstate assets and income an understate liabilities and expenses as they would not have reliability quality as the financial statements would be neutral (Yingying2014). However, there are critics related to the inclusion of prudence in preparing finance statements, as it would lead to inconsistent application. It has also been interpreted that users of financial statement will face difficulty in assessing their financial performance as exercising prudence would lead to greater subjectivity. The proposed draft has come up with the reinstating prudence in the conceptual framework (Plumlee and Reckers 2014). Concerning the above-discussed facts, it is required by organization such as K S Corporation and Transurban Group to reinstate prudence and include it in their financial statements. Prudence helps in addressing the concern of downside risks of investors. They need to explain the inclusion of prudence in their conceptual framework. It helps in aligning the managers and shareholders interests and reducing moral hazard. It is considered by IASB that organizations is able to achieve neutrality in application of accounting policies by including prudence. Cautious prudence is another aspect that has helped in exacerbating the diversity of usage in this term. Many have argued that neutrality cannot be bring by inclusion of prudence and hence asymmetric is regarded as essential characteristics of relevant financial information (Lukin 2014). However, this concept of prudence in the conceptual framework is criticized by IASB. Comparing and contrasting two annual reports: The basis of preparation of financial report of K S Corporation is in accordance with the Australian accounting standard and Corporations Act, 2001. Except for building and lands, the components of finance statements have been measured at fair value and prepared on historical cost basis. On the other hand, the financial report of Transurban group have been prepared according to Australian accounting standard and their authoritative pronouncements. However, in the summary of the disclosure of accosting policies of Transurban Group, there are more disclosures. There are disclosures about adoption of all the relevant accounting policies and their disclosures in the financial statements. Both the organization complies with the International Financial reporting standard issues by board of International accounting standard. The notes to financial statements of both the organizations discloses about the accounting policies. From the evaluation and analysis of directors report of both the organization, the financial outcome can be easily ascertained. It can be seen that net profit after tax and operating revenue of K S Corporation has increased in the current year as compared to previous year. Transurban witnessed an increase in the review and profit after tax in current year as compared to previous year. However, the director report of Transurban make additional disclosures of statutory and proportional results of organization (Chandler 2014). Therefore, there is difference between the conceptual frameworks of both the organizations in some aspects. Recommendation: The accounting standard has introduced some then changes and concepts that should be included by the prepares of financial statement in their annual report. It is required by the entities to retain the existing definition of residual framework and equity in their conceptual framework. Concerning to equity, organizations should update measures of each class of equity claims and updating of any measures should be recognized. In the conceptual framework, prudence should be included while preparing the financial statements. This is so because for overcoming bad accounting practice, it is essential to practice prudence. According to the reintroduction, prudence should be included in the conceptual framework of organizations as it helps in carefully reflecting uncertainty faced. Neutrality of financial statements is affected in reasonable manner as there is asymmetric treatment concerning valuation of revenues and assets. Conclusion: The above report discusses about the conceptual framework of two-selected organization of transport sector that is K S Corporation and Transurban Corporation. It has been analyzed that whether the accounting standards of organizations complies with the requirements of AASB. 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