The Language Gap Essay - 1509 Words

Mastering language is an important milestone in human development. When language is developed, the world opens up and a person is able to communicate their needs and interact in a meaningful way. Psychologist Lev Vygotsky even believes language is the most important tool we have in learning. Our basic learning skills are taught to us through an informal education system consisting of parents, other grown-ups, peers and even the media (Sigelman, C. Rider, E., 2009, pg. 277). Formal education then takes over, teaching the language skills necessary to read, write and problem solve. Both formal and informal education play a large part in development and when one of these is compromised language development can suffer. Infancy and†¦show more content†¦When parents respond to these pre-lingual sounds as if they were real words it relates positively to cognitive development of the infant by drawing him/her into a dialogue. An infant’s first meaningful word is typica lly spoken around 12 months of age. Scientists refer to these first words as holophrases because a single word often conveys an entire sentences worth of meaning (Sigelman, C. Rider, E., 2009, pg. 279). In the beginning, language acquisition is a slower process, and words are gained one at a time. It may take 3 or 4 months before a child has a vocabulary of 10 or so words. However, this soon speeds up after about 18 months old and the rate of word learning doubles so that at 20 months they are producing an average of 150 words (Sigelman, C. Rider, E., 2009). At age 2 until about age 5 children learn to speak sentences that are more complex by then end of the preschool period, childrens sentences are much like those of adults even though they have never had a formal lesson in grammar (Sigelman, C. Rider, E., 2009, p. 281). Once children enter school their language acquisition and language skills greatly improve. Research has shown that the average first-grader starts schoo l with a vocabulary of 100,000 words and adds somewhere between 5 and 13 new words a day throughout the elementary school years (Sigelman, C. Rider, E., 2009, p. 281). If a child has any deficiencies in their vocabularyShow MoreRelatedThe Language Gap Between First And Second Generation Immigrants1589 Words   |  7 Pagesacquire the language spoken in the receiving country (their second language, the L2) when old enough to leave the household for schooling, while their parents—first generation immigrants—retain their native language (the L1). While childhood arrivals â€Å"effortlessly acquire† the L2, â€Å"higher wage returns and better job opportunities† are typically prerequisite incentives for older immigrants to invest in learning the L2 (Isphording). As described by the Sapir-Whorf hypothesis, the language one speaksRead MoreThe Academic Achievement Gaps Between Ell Students And Native English Language Learners1241 Words   |  5 PagesAccording to (),â€Å"English language learners face many obstacles when reading literature in English. Most literature is culture bound. We expect students to have prior knowledge of literary genres such as fairy tales, myths, legends, and tall tales. If the teacher has not activated prior knowledge or built background information, knowing the vocabulary will not solve the problem. ELLs may be able to read the words but it doesn t mean they will understand the text. They are not aware of informationRead MoreDistinguishing Generation Gaps1537 Words   |  7 PagesDistinguishing generation gaps There are several ways to make distinctions between generations. For example, names are given to major groups and each generation sets its own trends and has its own cultural impact. Language Use Generations can be distinguished by the differences in their language use. The generation gap has created a parallel gap in language that can be difficult to communicate across. This issue is one visible throughout society, creating complications within day to day communicationRead MoreBilingual Children With Typical Development Essay959 Words   |  4 Pagesdevelopment have language behaviors that mimic language impairment in monolingual children. For example, the receptive-expressive gap (receptive expressive) mimics a monolingual expressive language disorder. The mechanisms underlying this gap are not well understood. The current study explores inhibition as a contributor to the receptive-expressive gap. Several language behaviors of bilingual children with typical development (TD) resemble language behaviors of monolingual children with language impairmentRead MoreThe Gap Between Spoken Speakers And Non Fluent Speakers Of English812 Words   |  4 Pagesaddress the issue of bridging the gap between fluent speakers and non-fluent speakers of English in classrooms in the United States. The article explains how an urban school had tested the children in â€Å"kindergarten† and the results of the test â€Å"showed a nearly two-year lag in oral language development† (2004, p.92). The large gap in oral language development of the less fluent speakers can be detrimental to their education. The school has to try to bridge the gap quickly in the early years of theRead MoreSocial Justice, Fair And Unbiased Treatment Of The Population Essay1593 Words   |  7 Pagesto be blind to many social injustices that happen everyday in America. Describe five specific events/political issues/ economic issues/ religious issues/ educational issues that occur within the United States 1. Immigration/ refugees †¢ Understand language difference vs disorder 2. Modern racism Despite the end of slavery and Jim Crow laws, racial injustice remains a major problem for African Americans in the United States. While racism is no longer written into the law, â€Å"Modern Racism† is nowRead MoreHow Can Tie A Shoelace? Essay1644 Words   |  7 Pagesshe was immediately drawn to the fact that Alex was missing out on exposure to language and sound – a lack of supervision and support. Since Alex had difficulty hearing, he was already far behind of his peers due to his lack of exposure to sound and language during the critical period of language acquisition. Although he was given visual clues of language by Denworth and her family, Alex was not exposed to as much language as other children who had no difficulty with hearing. Denworth argues in herRead MoreEducation Gap Of The United States Essay1181 Words   |  5 PagesEducation Gap It is a common believe that the United States is the place where you could find success easily, just like in the movies. But education can easily become overwhelming for foreigners because of the different cultures, ethnicity and languages. We live in a multicultural society with various ideas about what success means and not every child is incited to purse higher education, some students have a cultural mentality that differs from the rest. For example, Latin men often are pushed toRead MoreGender Wage Gap Between Men And Women1632 Words   |  7 Pagesjust sum up information and gather numbers in one place? To engage these questions, I will consider the visual presentation of the gender wage gap between men and women by different journalists. By the time you finish reading this essay, you will learn many facts about the graphs, how they convey quantitative information, and how they differ from the language. Aside form the graph s positives you should be aware of their potential fo r manipulation and that they are not as reliable and unbiased asRead MoreThe Hidden Truths Behind The Education System1300 Words   |  6 Pagessystem. Everyday minorities are deprived of education because of low income to afford school and other various reason. These reasons extend to that lack family support, demographics and being from foreign countries and not speaking the native language. Achievement gap goes all the way back to slavery. It shows how minorities were never on top and were never seen as equal their superiors. In today’s society’s minority’s feel like they are owed for what people from back then had done to them. Some people

William Shakespeare s Othello And Othello Essay - 1282 Words

Othello speaks to Iago in Act Three of the play saying, â€Å"certain, men should be what they seem† (3.3.131). This excerpt foreshadow events in which Othello will begin to question the actions and morality of Cassio and Desdemona, all orchestrated by Iago’s scheming nature. This is a very important concept to showcase because Othello devoutly loves Desdemona and trusts Cassio until conniving language from Iago causes him to think otherwise. Drawing on Shakespeare’s source story by Cinthio and other outside sources, textual information can be gathered to explore major concerns of â€Å"Othello†. Throughout this essay, I will present textual evidence from multiple sources examining the central concerns of the play, which include identity and revenge. One major grievance that is apparent from the play’s opening and continues to escalate throughout the play is identity, not in the sense of race, but mainly in the sense of reputation. Cassio and Othel lo share many similarities, revealed within Acts Two and Three of the play. Both, Othello and Cassio rely heavily on their reputations, an intangible aspect of identity. For Othello, his reputation is a sole concern because he is so different. Othello seeks to be remembered for all the things he did right and his good standing with the Signior as Majorie Garber, a Harvard professor, states, after the death of Desdemona Othello speaks saying â€Å"when you shall see these unlucky deeds relate; speak of me as I am† (Garber, 615). FrequentlyShow MoreRelatedOthello : William Shakespeare s Othello2542 Words   |  11 Pages3 March 2015 Othello Introduction Shakespeare is the second most quoted writer in the English language – after the various writers of the Bible. Many of Shakespeare’s ideas for the play Othello came from a collection of tales written by Giraldi Cinthio. In Othello the character of Iago acts as the prominent main character throughout the play, even though he plays the role of the antagonist to the other central characters in the comedy Iago is the tragic hero. Shakespeare’s Othello was not justRead MoreOthello By William Shakespeare s Othello Essay1230 Words   |  5 Pages Previously, in Act 3.4, Othello begins to suspect Desdemona’s loyalty, as he continuously asks Desdemona for the handkerchief, yet she keeps on changing the topic. In Act 4.1, Iago continues to convince Othello of Desdemona’s faithfulness. In Act 3.4, Othello defended Desdemona when Iago accused her; but in Act 4.1, their position is switched. Othello becomes more aware of what Iago is saying and the anger t hat he has towards Iago has significantly reduced, while he begins to doubt Desdemona.Read MoreWilliam Shakespeare s Othello And Othello1720 Words   |  7 PagesDejenara Williams Ms.Milliner EES21QH-04 January ,18,2017 In this world there are two different types of people. There are those with a fixed mindset and others with a growth mindset . Each of these mindset involve different personality and characteristics. This may create a different outlook on life, meaning different morals and actions. Which happens to come into play while reading shakespeare s Othello. Most of the characters , maybe even all fit into either categories. CharactersRead MoreOthello By William Shakespeare s Othello Essay977 Words   |  4 Pages In William Shakespeare s Othello, Iago s character is perhaps the most appalling scalawag. Oxford s Dictionary characterizes miscreant as an, an evil individual; boss insidious character in a play or a story (Oxford 740). Iago plays the antiquated of Othello, who is the general of the Venetian powers. As an old, Iago is to be an unwavering worker to Othello. In any case, Iago has developed intense and scornful and utilizes his gathered steadfastness as a wedge to bring about Othello s endRead MoreAnalysis Of Othello s Othello By William Shakespeare Essay2117 Words   |  9 Pages Racist Ideology As Seen In Othello As a writer, William Shakespeare possessed an uncanny ability to address topics that were, for the most part, unnoticed in society. Every one of his characters feels realistic because they are so complex and based on psychological motivations. When Shakespeare’s Othello was first written, there was undoubtedly a complicated relationship between white English citizens and so called â€Å"foreigners†. However, society’s inability to understand or accept different culturesRead MoreOthello s Othello By William Shakespeare897 Words   |  4 PagesIago’s main reason to denigrate Desdemona’s character is his love for Othello. Consequently, he will do anything to gain Othello’s admiration. When Iago is putting his plan into action and planting in Othello’s mind that Desdemona is not faithful to him, Iago says: Othello kneels .............................................................................................. IAGO: Do not rise yet. Iago kneels Witness, you ever-burning lights above, You elements that clip us round above, Witness thatRead MoreOthello s Othello By William Shakespeare848 Words   |  4 Pages Desdemona’s Passivity [In the Shakespeare’s play â€Å"Othello†] Desdemona is a passive character in the Shakespeare play â€Å"Othello†. We can identify this as a fault in Desdemona, in various acts and scenes throughout the play. A critic had stated that â€Å"Desdemona is passive, acted upon rather than acting.† This is a valid statement which is noticeable in Desdemona’s character. When Desdemona argues Cassio’s position that Othello stripped from him. We see from this that she could have actedRead MoreWilliam Shakespeare s Othello 1386 Words   |  6 Pagesblood-crimson of lust and the jade-green of jealously are but two of the vast palate required to paint this inescapable human passion. William Shakespeare’s store of colors is unrivaled. No human failing, foible or foolishness escapes his gentle, comedic reproof. He equally enjoins his audience to venture as bravely as he does into the palpable horror of love gone amiss. In â€Å"OTHELLO,†Ã¢â‚¬Å"MACBETH,† and many more dramas, l ove’s fatal potential to provoke vengeance or the quest for earthly power is powerfully feltRead MoreOthello By William Shakespeare s Othello1209 Words   |  5 PagesOthello Down Shakespeare s Othello comprises of the subjects betrayal, affection and dishonesty. At the focal point of this play is the lamentable ruin of Othello because of his so-called friend Iago. In this paper I will be examining the explanations behind and against Othello being in charge of his defeat through taking a gander at critical interpretations of his character and activities. Othello was profoundly in charge to his own destruction as Iago demonstrating to him to be gullible andRead MoreWilliam Shakespeare s Othello And Othello1385 Words   |  6 PagesFor the time Othello was set in, 16th century Elizabethan society held strong socioeconomic roles that governed social statuses. In Shakespeare’s Othello, class positions become a theme that emphasizes power as a major role in relationships. In the case of Othello, a general of the Venetian army, and Iago, one of his trusted advisors, that power struggle is the force that dominants the play and leads to the disastrous and memorable ending. Machiavelli’s treatise, The Prince, examines the dynamic

Types of Salad Dressings Free Essays

Most markets carry packaged dressings in an array of flavors, and it is also possible to make them at home. A number Of materials are used as bases for salad dressing, such as oils, dairy products, and mayonnaise Oils are the basis of vinaigrette, simple blends of oil, vinegar , and herbs, and they are also used in many Asian dressings, along with ingredients such as soy sauce Dairy products like cream, yoga art , and creme franchise, are also common bases for dressings, especially in Eastern Europe. In addition to a base, a dressing can include a wide variety of things, including fresh herbs, pickled vegetables or relish fermented foods like vinegar or soy sauce, nuts, and dried or fresh fruit. We will write a custom essay sample on Types of Salad Dressings or any similar topic only for you Order Now Other condiments, such as salad cream or ketchup , can also be included, as can spicy additions, like chilies, and sweet ones, such as s agar and molasses. Many cultures have a specific dressing in common usage, such as the blend of yogurt, cucumber , and lemon juice used in the Mediterranean to dress simple salads, or the vinaigrette, which is in wide use in France and Italy. Dressings can be thick and creamy, as is the case with blue cheese and ranch dressings, which use a dairy base, or they may be light and runny. Some are even designed for a specific salad, like Caesar dressing for the salad of the same name. Many cultures also have specific preferences about the amount that is used, with some salads being drenched dressing, while others are only lightly spirited with just enough to be refresh nag. Types of Salad Dressings: . Vinaigrette Dressings ; One of the most common types of salad dressings available, vinaigrette combine vinegar and oil in its most simple form, with herbs and spices added for flavor. For example; adding garlic, oregano, parsley, basil and lemon juice turn NSA it onto an Italian dressing. Other vinaigrette use different types of vinegar such balsamic, a dark vinegar made from grape juice. Likewise, a red wine vinaigrette combines red wine vinegar with olive oil and optional herbs and spices. Other common vinaigrette include Greek dressing and raspberry vinaigrette. Vinaigrette Dressing Recipes 1 . Smoked Paprika Vinaigrette This tasty salad dressing also makes a great marinade. It’s so easy to throw together with your food processor. Add a pinch of sugar if too tart. Ingredients: ; h cup red wine vinegar ; h cup honey ; 1 tablespoon stormbound mustard % teaspoon groundbreaking pepper ; % tablespoon salt ; 1 1/4 tablespoon smoked paprika ; 1 clove garlic ; 2 tablespoon chopped onion ; h tablespoon oregano ; 1 pinch white sugar ; 1/2 cup Olive Oil Directions Blend the red wine vinegar, honey, mustard, lime juice, pepper, salt, paprika, garlic, onion, oregano, and sugar together in a blender until thoroughly mixed . Drizzle the olive oil into the mixture while blending on low. Chill at least 1 hour before e serving. 2. Pear Vinaigrette This is a light and lovely salad dressing that lends itself well to a simple and elegant salad. I love to use it on a salad of butter lettuce, Aragua, goat cheese , and characterized pecans ; 1 ripe pear peeled, cored, and chopped ; 1/2 cup white wine ; 1 clove garlic, chopped ; 2 teaspoons Dijon mustard ; 1/4 cup white balsamic vinegar ; 1 teaspoon ground black pepper ; 1/4 teaspoon sea salt Blend the pear, white wine, garlic, Dijon mustard, white balsamic vinegar, black pepper, and sea salt in a blender until well combined; drizzle the olive oil into the mixture in a thin, steady stream while continuing to blend. Blend a few second DSL longer until the salad dressing is thick and creamy. 3. Raspberry Vinaigrette Dressing This dressing has a mild raspberry flavor. I usually prepare it with canola oil. ; 1/2 cup vegetable oil ; 1/2 cup raspberry wine vinegar ; 1/2 cup white sugar ; 1/4 teaspoon dried oregano ; 1/4 teaspoon ground black pepper In a jar with a tight fitting lid, combine the oil, vinegar, sugar, mustard, oregano o, and pepper. Shake well. 4. Honey Balsamic Vinaigrette ; 1/2 cup balsamic vinegar ; 1 small onion, chopped ; 1 tablespoon soy sauce ; 3 tablespoons honey ; 1 tablespoon white sugar ; 2 cloves garlic, minced ; 1/2 teaspoon crushed red pepper flakes 2/3 cup extravagant olive oil Place the vinegar, onion, soy sauce, honey, sugar, garlic, and red pepper flake s into a blender. Puree on high, gradually adding the olive oil. Continue pureeing 2 minutes, or until thick. .Creamy Dressings Mayonnaise is the base for the moonstone creamy dressings, such as Caesar, blue cheese and ranch dressings. According to Slate Magazine, ranch dressing has been the bestselling salad dressing in the Lignite States since 1992. This creamy dressing, invented by the owners of a California dude ranch, combine mayonnaise with buttermilk, lemon juice, salt, pepper, paprika, mustard pop ere and fresh chives and dill. Although traditional Caesar salad is prepared with slightly coddled eggs, the oil and egg whisked together essentially make a mayonnaise, so prepared mayonnaise is often used in place of the egg. Other creased dressings use sour cream, creme franchise or even yogurt as the main base. Creamy Dressing Recipes 1. Creamy Lemon Dressing This tangy lemony dressing makes a creamy addition to salads or is great drizzled over grilled fish. Try it over a butter lettuce, grape tomatoes, and Engle sis cucumber salad. Try substituting plain Greek yogurt for the sour cream. 1/3 cup fresh lemon juice ; 4 teaspoons lemon zest ; 3 cloves garlic, minced ; 1/4 teaspoon salt ; 1/2 cup olive oil ; 1/2 cup sour cream Combine lemon juice, lemon zest, garlic, Dijon mustard, salt, and pepper in a bowl. Slowly whisk olive oil into the lemon juice mixture until thickened. Whisk sour cream into the mixture. Transfer the dressing to a sellable container. 2. Refrigerate 1 5 minutes to overnight. 2. Creamy Peppercorn Dressing Recipe This creamy salad dressing mixes the nutty and spicy flavors of Parmesan cheese, freshly ground black pepper, and garlic with the tang of sour cream, ay, and lemon juice. Use it as a dip for credits or atop a wedge salad with some crisp y crumbled bacon and cherry tomatoes. 1/2 cup mayonnaise ; 1/3 cup freshly grated Parmesan cheese ; 2 tablespoons freshly squeezed lemon juice (from about 1 medium lemon) ; 2 tablespoons milk (not nonfat) ; 2 teaspoons freshly ground black pepper ; 2 medium garlic cloves, finely chopped ; 1/2 teaspoon kosher salt Place all of the ingredients in a medium bowl and whisk until combined. Refrigerate in a container with a tight fitting lid for up to 4 days. 3. Taco Salad with Creamy Cilantro Dressing This recipe today is almost a grownup version of my college taco salad. It has many of the same components, but here I’ve added some quinoa for extra pr tontine and whipped up a super creamy cilantro dressing that’s spiked with fresh lime juice e and a little salt. It’d be dreamy used as a dip for fresh veggies (and can vouch for it as a dip with leftover tortilla chips, too). It’s good stuff. 1 cup loosely packed cilantro, washed, stems removed, and roughly chopped (about 3/4 bunch) ;h cup sour cream ; 2 tablespoons fresh lime juice (about 1/2 lime) ; 1 clove garlic ; 2 teaspoons sherry vinegar A few grinds of foregrounds black pepper To make the dressing, puree all ingredients in a blender or food processor UN till welcoming and smooth. If the dressing seems thick, drizzle in water a table spoon or two at a time with the blender running until thinned to the point where you lie eke it. Taste and add additional salt and pepper if necessary. 4. Blue Cheese Salad Dressing This homemade blue cheese dressing is easy to make. Bonus prize you can use your favorite blue cheese no matter how mild or pungent, creamy or cru nimbly it may be. ; 8 oz. Blue cheese ; 1/2 cup buttermilk 1/3 cup mayonnaise ; 1/4 cup sour cream ; 1 Tabs. Equality white wine or red wine vinegar ; 1 TTS. Dry mustard ; Salt to taste (optional) Direction In a medium bowl, use a fork to mash the blue cheese into a paste or crumbly bits, depending on texture of the cheese. Work in the buttermilk until it is as sumo the as possible (or as smooth as you like your blue cheese dressing). Stir in the mayo anise, sour cream, vinegar, and mustard until well blended. Add salt to taste, if you Ii eke (this will depend on how salty the cheese was, you may very well not need any add action salt). Use the dressing immediately or keep, covered and chilled, up to 1 week . Ill. Citrus Dressings For citrus dressings, lemon, lime, grapefruit or orange juice is combined with herbs, spices and olive oil. For a basic citrus dressing combine lemon juice wit h Olive oil, and seasonings of your choice. Citrus juice is often combined with sweet I ingredients such as honey or fruit. One such dressing combines orange juice, lime juice, h none, grated orange peel and olive oil, perfect for a salad that includes fruits such a s strawberries, blueberries and tangerines. Greens with Citrus Dressing Recipe You don’t miss the oil when topping a green salad with this light and tangy homemade dressing. 1/3 cup orange juice 1/4 cup cider red wine vinegar ; 3 tablespoons water ; 2 tablespoons lemon juice ; 1 1/2 teaspoons grated orange peel ; 1 tablespoon finely chopped raisins, optional ; Torn mixed salad greens In a jar with a tightening lid, combine orange juice, vinegar, honey, water, elm juice, orange peel and raisins if desired; shake well. Serve over salad greens. 2. Mixed Green Salad With Citrus Dressing Salad greens should be crisp, with firm outer leaves. They should also smell s wet , not bitter. When possible, purchase unpackaged lettuce. Ingredients: ; 2 tablespoons fresh orange juice ; 1 tablespoon honey ; 1 tablespoon minced shallot ; 2 teaspoons whitened vinegar ; Coarse salt and ground pepper ; 2 tablespoons extravagant olive oil ; 1 bunch (8 ounces) Aragua, stemmed (7 to 8 cups) ; 4 Ounces ferries, torn in batteries pieces (4 cups) ; 1 small head radicchio (4 ounces), torn in bites pieces (4 cups) 1 . Len a blender, combine juice, honey, shallot, and vinegar. Season with salt an d pepper. Blend until smooth. With motor running, add oil in a steady stream u until emulsified. . An a large bowl, toss Aragua, ferries, and radicchio with dressing; season wit h more salt and pepper. Serve immediately. Asparagus with Citrus Recipe ; 1 pound fresh asparagus, trimmed ; 1 1/2 teaspoons salt, divided ; 3 tablespoons orange juice ; 1 teaspoon Dijon mustard ; 2 teaspoons sugar ; 1/4 teaspoon pepper ; 1/3 cup Olive Oil ; 2 hardcore egg yolks, chopped, optional In a large skillet, bring 1/2 in. Of water to a boil. Add asparagu s and 1 teaspoon alt; boil, uncovered, for 45 minutes or until Christensen. Drain asparagus and pat dry. Transfer to a serving plate. For dressing, in a jar with a tightening lid, combine the orange juice, lemon juju mustard, sugar, pepper, oil and remaining salt; shake well. Pour desired ammo unit of dressing over asparagus. Sprinkle with egg yolks if desired. Serve at room temperature. 4. Roasted Asparagus Salad with Citrus Dressing Rest roasted asparagus and tomatoes on a bed Of Watercress for a special touch. The after dressing is a sweetshop combination of fresh citrus juices, h on eye ND Dijon mustard. How to cite Types of Salad Dressings, Papers

Critical Discussion of Practical Implications †Free Samples to Studen

Question: Discuss about the Critical Discussion of Practical Implications. Answer: Introduction The IASB (International Accounting Standards Board) hold the responsibility of developing accounting standards and conventions that business entities need to follow for developing financial reports. The IASB has developed a new accounting standard of IFRS 16 for leases that business entities around the world need to follow for reporting their operating and finance leases on the balance sheet. The IASB has also directed AASB (Australian Accounting Standards Board) to adopt the use of new accounting standards for leases by developing AASB 16 that will replace previous AASB 117 standards for leases from the year 2019. There has been development of exposure drafts by the FASB (Financial Accounting Standards Board) and IASB for gaining feedback from the stakeholders regarding the proposed new accounting standard. In this context, the present essay critically discusses the practical implications of new accounting standards has considered the fundamental characteristics of the financial inf ormation stated in the AASB framework. This has been done through analyzing the discussion presented in the article developed by Churynk, Reinstein and Lander (Churyk, Reinstein and Lander, 2015). Critical Discussion of Practical Implications of New Leases Standards as per Fundamental Characteristics of AASB Framework Two fundamental characteristics of financial information stated in the AASBs Framework for Preparation and Presentation of Financial Statements The AASB framework for the preparation and presentation of financial statements has presented the conceptual framework of financial reporting used by business entities in Australia for developing financial reports. The qualitative characteristics of useful financial information as stated in the AASB framework are relevance and faithful presentation. The financial information is said to be relevant if it can make a difference in the decision-making of the users such as investors and creditor. The financial information in order to be relevant should have a predictive and confirmatory value. The predictive value of a financial information means that it should be able to predict the future financial growth of an entity (Freeman and Freeman, 2015). On the other hand, confirmatory value of the financial information should be able to provide feedback about an entity past and present financial results. The faithful representation of the financial information should be able to represent the e conomic phenomena through providing complete, neutral and error-free information. The financial information should be able to provide complete knowledge regarding the financial phenomena through providing all the necessary descriptions and explanations (Framework for the Preparation and Presentation of Financial Statements, 2016). Impact of Compliance with the new standard for leases, i.e. AASB 16 Leases on lease accounting and reporting and business metrics by the lessee and lessor as discussed in Churyk, Reinstein and Lander (2015), i.e. practical implications The main objective of the IASB behind the development of new standards for leases is to eliminate the differences that exist between operating and finance leases and to report them on the financial statements through the use of similar accounting conventions. The new standards for leases have eliminated the difference between the operating and finance leases and have directed the business entities to use only a single lessee accounting model for recognition of leases. This applies to all leases having time-period of more than 12 months (IASB issues new leasing standard, 2016). The article Leasing: reducing the game of hiding risk presented by Churyk, Reinstein and Lander has discussed the implications of the FASB and IASB on leases standards. The article has presented the concerns regarding the new leases standards that can result in increasing the complexity of recording leasing transactions in the balance sheet. As per the article, the FASB and IASB have proposed to introduce new l ease standards for overcoming the problem of not recording many lease obligations on the balance sheet. As such, the use of the new proposed standards can result in complete disclosure of the economics of the lease transactions as per the qualitative characteristic of faithful presentation of financial information. The article has also presented the discussion regarding the use of similar accounting methods for recording lease transactions as proposed in 2010 exposure draft in the year 2012. The IASB have directed the business entities to report some lease obligations through the use of straight-line basis method while others through the use of amortization basis. As such, the recognition of leases by business corporations would require the use of separate accounting conventions after they have been initially recorded through the use of same accounting methods. The subsequent measurement often develops differences that would require adjustment in the financial statements afterwards. The standard would require significant quantitative and qualitative disclosures about the lessees and lessors in the financial statements. As such, it can be said that new leases standards often increases the complexity of recording lease transactions for business entities (Churyk, Reinstein and Lander, 2015). Explanation of affect of Compliance with AASB 16 requirements identified in Part (2) on the reporting of lease information that satisfies two fundamental characteristics specified in the Framework As per the qualitative characteristics of relevancy and faithful representation, the new leases standard has increased the disclosure requirement of leases in the financial statements. The business entities are also required to report the operating leases in the balance sheet under the new accounting standard of AASB 16. Thus, the business entities are required to adopt proper classification criteria for determining the type of leases and therefore causing major changes in the financial reporting structure of business entities. The recognition of a particular contract under a lease or a service is very critical as it determines the identification of the related assets and liabilities (Albert, 2016). Thus, it can be said that business entities need to implement major changes in their financial reporting system for complying with the new accounting standards for leases. The increased disclosure requirement would help in providing relevant and complete information about the leases to th e end-users of a business entity (Dagwell, Wines and Lambert, 2015). The article has also stated that many financial users, developers and auditors are in support of retaining the present leasing standard. This is because the new leases standard would increases the asset and liabilities of a business entity resulting in causing changes in their financial ratios (Singer, 2017). As such, the article has emphasized that whether there is need for adopting new standards or only there is a need for proper implementation of the existing standards. The article has presented that there will be improvement in the gross margin, cash flow and EBIT of business entities with the adoption of new standards but interest coverage and return on assets will be lower. The business entities that incorporate the use of operating leases to a large extent such as banking, telecommunication and retail will be largely impacted by the new accounting standards (Churyk, Reinstein and Lander, 2015). The practical implications of the new accounting standards discussed in the article have also considered the qualitative characteristics of the financial information. As per the article, the new standards will help in meeting the relevance characteristics of the financial information by only provide relevant information relating to leases and excluding other such information such as variable lease payments from measurement of leased assets and liabilities. Also, the financial information would be faithfully presented through the use of new accounting standards for leases. This will be because the new rules will increase the presentation of key financial metrics of a business entity that are used to present its financial valuation to the end-users. The inclusion of operating leases also on the balance sheet would help in providing the end-users complete financial information about the operating leases that is not required to be reported under the existing leases accounting standards. The lease transactions would be represented completely without any hiding of materialistic facts about leases under the proposed accounting standards (Churyk, Reinstein and Lander, 2015). The practical implications discussed in the article have only considered the qualitative characteristics of financial information presented in the AASB framework to only a little extent. The practical implications mainly relate to the impact of new standard on the credit worthiness of business entities. The implications have discussed the improvement in some of the financial metrics while the lower returns provided by some of the financial measures under the new standards (Australian Accounting Standards Board, 2017). The practical change in the financial reporting system of some of the industries that mainly uses operating leases is also discussed in the practical implications section of the article. Thus, the discussion held in the article mainly relates to highlighting the problems in the adoption of the new accounting standards for leases by business entities. The author in the article have mainly emphasized on the increasing complexities that will result from the implementation of the new standard for business entities. It has not adequately considered whether the new leases standards are in accordance with the qualitative characteristics of the financial information. The article recommends upgrading the existing accounting standard for leases rather than implementing the new standards for leases. It has not placed any importance on whether the new accounting standards are in accordance of the qualitative characteristics of the financial information (Churyk, Reinstein and Lander, 2015). Conclusion Thus, the new accounting standard for leases of AASB 16 as discussed in the article would increase the financial disclosure requirement for leases in the financial reports of business entities. Thus, the article has proposed that old standard should be modified rather then adoption of new accounting standards for leases. The practical implications mentioned in the article on the proposed standards for leases have not adequately considered the fundamental characteristics of financial information. 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