My First Semester Of Ib History Essay - 1468 Words

The first time I encountered a class assignment that contained blatantly contradicting information was during my first semester of IB History. Prior to this, the information provided to me in classrooms - regardless of whether is was presented through textbooks, note packets, or teacher lectures - had always shown one clear answer and left no room for disagreement or discussion. In other words: how it was written on the pages was how it had happened. I never thought to question the information provided to me by these sources, justifying my thinking with the idea that: it would not be in a school textbook unless it was entirely accurate. However, the assigned reading packet of excerpts explaining the causes of World War I ripped my preconceived notions about the unambiguous nature of history to shreds. Each excerpt was written by a different historian and took a dramatically different view on the issue. By the end of the class discussion it became clear that my teacher was not search ing for â€Å"the one right answer†, but rather the answer that each student was able to best justify — regardless of whether that answer happened to fit with a single historian s viewpoint or a be mix of multiple. As a student who had always been taught to memorize the â€Å"right† answer and regurgitate it back on tests and quizzes — this revelation was earth shattering. I began to wonder how it was possible for so many different ideas and theories to emerge from the same basic facts and what thisShow MoreRelatedThe Assessment Of Multiple Intelligence, Preferred Learning Style And Left Right Brain1734 Words   |  7 Pagesintelligences are dominant for you. My results for the following intelligences were: Linguistic (word smart) My result for Linguistic was 17/25, which was surprising for me and it was one of the scores I most disagreed with. 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Short Story - 1624 Words

Opening my eyes, I was blinded by bright white lights. Where am I. How did I get here. Looking around, I noticed I was in a hospital with an IV drip in my arm. â€Å"Hello. Sir, are you awake yet? Hello?† she asked me. â€Å"Yea, I’m awake, how’d I get here?† â€Å"Well, a young hooded man called the hospital saying stuff about two men passed out in a car, and one of them was wounded. If you’re looking for your friend, he was in the cot beside yours. He’s been awake for awhile, wondering about how you were doing. If you want, I can tell him that he can come in here now,† she stated. I just gave a curt nod in reply. Without any hesitation, the man walked in with a worried look on his face. â€Å"Can you walk? To stay here would be to invite danger to regular†¦show more content†¦Sprinting towards Zeb, barely getting a graze, Zeb turned around and kicked the blonde as hard as possible in the chest, effectively pushing him into the wall. â€Å"You have more power than I was expecting. I guess I won’t be bored with this battle,† the blonde said matter of factly. Ignoring him, Zeb flicked the air and made a hole in the blonde’s arm. â€Å"I have grown bored of you, I couldn’t even consider this playing. You should have thought more before you decided to attack someone of my class,† he said before flicking the air and making a hole in the blonde’s head. He walked over to him, and proceeded to rip his heart out then said, â€Å"Just to make sure that he doesn’t come back to pester us again.† Horrified, I slowly got out of the chair and stumbled a few times trying to get away, before he killed me next. How can I trust him, when he just murdered someone right in front of me. Maybe I could hide in the bathroom until he goes away. As if knowing I was in the bathroom, Zeb knocked gently on the door. â€Å"Jeffery, please come out, if I didn’t do that, then we both would’ve died, or worse. You can’t stay in there forever.† â€Å"I promise to get you whatever you want,† he begged, â€Å"I won’t know what to do without you here.† â€Å"How do I know you won’t kill me. I just saw you kill that guy without a care in the world. How am I supposed to trust someone like that. Any normal person would be wise toShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events Short Story - 1624 Words I managed to groan. It might not have been loud enough to be heard by anyone else, but loud enough that I registered I had finally awoken. The pain has been increasing and I can feel my health diminishing. I can tell that I am running out of time. With that thought in mind, I decide that I need to make sure I have put my trust in the right people. â€Å"Ladies!† I called in a very subdued manner. I counted on my ladies in waiting to tend to my every need. When they had all approached, I proceeded to make them aware of the situation. â€Å"Ladies, you know of my aches and my irritability because of such. I only request that until my final moments have passed, you will remember I am still your Queen and obey me as such.† I watched as they all looked†¦show more content†¦That was when I noticed the flower to my right in the portrait- the Tudor rose. It was such an inspiring symbol of the unification of England and an end to conflict. In my opinion it was a stor y of triumph and of overcoming struggles. Over 100 years ago there were two warring families. One of those families was the House of Lancaster, which my grandfather Henry VII was born into, and the other was the House of York, of which my grandmother Elizabeth of York was a part. For many years these two families were unable to get along and the conflict became known as the Wars of the Roses. Finally the war ended when my grandfather defeated Richard III in the Battle of Bosworth in 1485 and married my grandmother to secure his place on the throne. Like they always say, â€Å"Love is the strongest force there is.†. The beautiful red rose is from the Lancaster House heraldic badge while the white rose of York was the symbol of the York house. My grandfather decided to combine the two flowers-a rose that is red around the outside and white in the center- in order to create a symbol of unity not only for our family but also for our country. It has remained the symbol of Eng land. That is why I chose to pose for that portrait at Hampton Court Palace where the emblem was carved into the building my father had built. I moved on from the picture in an attempt to find other things to lift my spirits. Taking a stepShow MoreRelatedshort story1018 Words   |  5 Pagesï » ¿Short Stories:  Ã‚  Characteristics †¢Short  - Can usually be read in one sitting. †¢Concise:  Ã‚  Information offered in the story is relevant to the tale being told.  Ã‚  This is unlike a novel, where the story can diverge from the main plot †¢Usually tries to leave behind a  single impression  or effect.  Ã‚  Usually, though not always built around one character, place, idea, or act. †¢Because they are concise, writers depend on the reader bringing  personal experiences  and  prior knowledge  to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words   |  5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words   |  8 PagesShort story: Definition and History. A  short story  like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), â€Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.† In the Cambridge Advanced Learner’s DictionaryRead MoreShort Stories648 Words   |  3 Pageswhat the title to the short story is. The short story theme I am going conduct on is â€Å"The Secret Life of Walter Mitty’ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words   |  5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories â€Å"Miss Brill† and â€Å"Frau Brechenmacher attends a wedding† written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words   |  6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words   |  6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words   |  7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words   |  7 PagesThe short stories â€Å"The Idol† by Adolfo Bioy Casares and â€Å"Axolotl† by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In â€Å"Axolotl†, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words   |  6 Pages The End. In the short story, â€Å"Emma Barrett,† the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events

Symbolism and Religious Drama T.S. Eliot’s Murder in the...

Murder in the Cathedral By T. S. Eliot In 1163, a quarrel began between the British King Henry II and the Archbishop of Canterbury, Thomas Becket. The men had been good friends, but each felt that his interests should be of primary concern to the nation and that the other should acquiesce to his demands. Becket fled to France in 1164 in order to rally support from the Catholic French for his cause and also sought an audience with the Pope. After being officially (although not personally) reconciled with the King, Becket returned to England in 1170, only to be murdered as he prayed in Canterbury Cathedral by four of Henrys Knights. Three years later, he was canonized and pilgrims—Henry among them—have made their way to his tomb ever since.†¦show more content†¦In this way, the themes of Murder in the Cathedral aptly crystallize the themes of Eliots own life-long work. The wheel was a symbol, in medieval times, of the wheel of life or the wheel of fortune, which never stands still, being co nstantly subject to the turns of fate (Dictionary of Symbolism, p. 379). No doubt Eliot draws on these ancient associations in his texts multiple references to the wheel, but he also subverts them by stating that, in fact, the wheel of fate-or, in Eliots Anglo-Catholic worldview, of Gods providence and plan for history-has in fact been standing still during Beckets seven-year absence from Canterbury. (As discussed earlier, the length of Beckets exile is itself of metaphorical importance, since seven symbolizes totality and completeness.) Beckets task is to set the wheel turning again: to take his part, willingly and completely, in Gods pattern (another word-image that occurs frequently in the text) so that the wheel can resume turning and that peace can replace the mere existence of living and partly living. The seasons also carry symbolic freight in Eliots play. The most notable example is the Chorus invocations of the passage of the seasons at the beginning of Part I and then at the end of Part II. At the beginning of the play, the passing seasons are in actuality one long season of waiting,Show MoreRelatedRhetorical Analysis Of Harold Pinter s The Room 9709 Words   |  39 Pagespopular dramas but also on his political activism which is rooted in his concern for people and their condition in realms which can be termed as social, professional or political. In fact it can be said that many of his works starting from the early comedies of menace to the later overtly political plays run parallel to his political activism in the delineation of abuse of power in familial, social and political sphere and its somatic and psychosomatic impact on the modern man. The murder of Riley

Managerial Accounting Personal Online Banking

Question: Describe about the Managerial Accounting for Personal Online Banking. Answer: a. Introduction The present study helps in understanding the mission and vision of the organization, corporate objectives along with the background of the three organizations and the industry. The current study also presets in detail the accounting standards as well as the performance measurements that are applicable for the three banks ANZ, NAB and Commonwealth Bank. In addition to this, the current study also helps in understanding the impact of the performance measurement and the accounting standards on the operations of the three corporations. In addition to this, the current study also elucidates in detail the role of the management accountant in assisting the process of management. The study also expounds in detail different controls in the organization. The performance of the firm the perspective of the share price movement, dividend declaration and the controls can help in analysing the financial status of the three banks ANZ, NAB and Commonwealth Bank. Review of the stated mission and vision of ANZ, NAB and Commonwealth Bank The vision statement of the ANZ Bank mentions the willingness of the company to acquire the best talents to work at the organization. The vision statement also states that the diversity of the ideas as well as experiences can be considered as the key to our success. Corporate goals of the organization Commonwealth Bank: The aim of the Commonwealth Bank is To attain indigenous employment parity within 10 years and get Indigenous employees that makes up 3% of the Australian workforce and aligns with the proportion of the Indigenous Australians in the wider national population. To ensure that the Commonwealth Bank Group can get access to funding from different capital markets in Australia as well as offshore Commbank.com.au 2016 To get a AA credit rating band and to maintain the position To ensure adequate, cost effective as well as sustainable sources of finances in the long term in order to meet the ongoing liquidity requirements of the Commonwealth Bank and to satisfy the prudential requirements implemented by the management as well as monetary authority Commbank.com.au 2016 National Australia Bank: The aim o f the National Australia Bank is To differentiate the business in the potential of clients, communities and members of the staff and to make a positive impact on the clients as well as communities Nab.com.au 2016 To meet the banking needs of the customers through the widespread international network of different branches, representative offices as well as subsidiaries in Australia, New Zealand, UK, USA and different parts of Asia. To concentrate on upholding the increasing business, trade as well as foreign direct investment flows between Australia, New Zealand, UK, USA and different parts of Asia Nab.com.au 2016 ANZ Bank: The aim of the ANZ Bank is To sustainably increase the overall sales as well as profitability Anz.com 2016 To grow faster than the norm and to detect opportunities Anz.com 2016 Background of the companies The Commonwealth Bank, an Australian Transnational Bank operates across different places that include New Zealand, Fiji, United States of America and United Kingdom. The Commonwealth Bank offers various financial services that include retail, business as well as institutional banking, management of fund, superannuation, insurance, and investment as well as broking services Whittington and Pany 2012. The Common wealth Bank can be regarded as the largest listed corporation in the Australian Stock Exchange. National Australia Bank is also one of the largest financial institutions in Australia from the perspective of market capitalization as well as customers. NAB is also ranked as the 21st largest bank in the world enumerated in terms of market capitalization. In addition to this, the NAB is also regarded as the 41st largest bank in the world enumerated in terms of total assets during the year 2014. ANZ Bank, New Zealands largest financial services functions as a subsidiary of Australia as well as New Zealand Banking Group Limited of Australia Anz.com 2016. The publicly traded bank operating in the finance and insurance sector, headquartered in Auckland, New Zealand offers products and services such as the cheque amounts, insurance, stock brokerage, investment banking, asset based lending and consumer finance. Industry Background The banking industry in Australia comprises of a number of banks that are registered to execute different banking activities as stipulated under the Banking Act 1959. The banking industry in Australia also consists of foreign banks that are also licensed to function through different branches in Australia as well as Australian integrated foreign bank subsidiaries. Background Material: Academic Theory: Company Accounting System and Performance Measurement Systems Impact of the accounting principles on the performance measurement According to the latest annual report of the company Commonwealth Bank in Australia, the management of the company presents the annual statements as per the Corporation Act 2001 as well as the Australian Accounting Standards that again conform with the International Financial Reporting Standards IFRS. The financial performance of the group expressed in terms of the net profit after tax, return on equity and Earnings per share is made on the statutory basis. Furthermore, the Management Discussion and Analysis MDA also presents the net profit after tax on both the statutory as well as cash ground. The management of the company Commonwealth Bank uses the cash basis in order to present a transparent view of the underlying results of the operation after exclusion of different items that bring in volatility and distortions. The items such as the hedging along with the IFRS fluctuations are enumerated persistently with the previous year and previous half disclosures and do not differentiate between both positive as well as negative adjustments Edmonds, Tsay and Olds 2011. The company also maintains strong capital position according to the BASEL III regulatory framework for capital and presents the Basel III Common Equity Tier I ratio on an internationally comparable basis APRA basis. As mentioned in the annual report of the corporation Commonwealth Bank, the company prepares and presents the General Purpose Financial Reports as per the Australian Accounting Standards that also includes the Australian Interpretations with the desirable quality of the AASB 1048 Interpretation and Application of Standards as well as the obligations of the Corporation Act 2001. The financial declarations of the corporation are essentially measured under the historical cost convention barring certain assets as well as liabilities including certain derivative tools enumerated at fair value (Edmonds, Tsay and Olds 2011). The measurement of the performance of the bank follows certain principles. The subsidiaries of the company are accounted for at cost after deduction of the accumulated impairments at the level of the bank. Cost is enumerated as the aggregate fair values of the assets, equity instruments or else the liabilities incurred/ supposed at the date of transaction Garrison, Noreen and Brewer 2012. According to the annual report of National Australia Bank, the management of the company also presents the financial reports as per the Australian Accounting Standards Board and the Corporation Act 2001. In addition to this, the company also follows the statutory basis as well as the cash basis for the management discussion and analysis report. In addition to this, the management of the National bank of Australia also prepares the financial statements as per the historical cost convention. This has changed by different applications of the fair value enumerations permitted by the pertinent accounting standards Garrison, Noreen and Brewe 2012. Similarly, the annual report of ANZ Bank of Australia also reveals the fact that the financial statements of the company are both prepared as well as presented according to the obligations of the Companies Act 1993, the Financial Reporting Act 1993 in addition to the Order (Anz.com 2016). Furthermore, the financial declarations are also prepared as per the New Zealand generally Accepted Accounting Practice. This also conforms with the New Zealand equal to the International Financial Reporting Standards NZ IFRS. In addition to this, the corporation also prepares the financial reports as per the historical cost convention excluding specific assets as well as liabilities that are essentially stated at the fair value Horngren and Horngren 2012. Comparative study of the Measures to maintain control The internal control refers to the process of auditing as well as accounting that can help the organization to maintain operational efficacy as well as efficiency Arens, Elder and Beasley 2012. The management of Commonwealth Bank maintains that internal control by maintenance of reliability of financial reporting, provision of timely opinion regarding the strategic objectives of the organization Auditing, assurance and ethics handbook 2012. The management of Commonwealth Bank also adheres by the regulations stipulated under the relevant accounting standards under the Australian Accounting Standards Board and the Corporation Act 2001. Again, the corporation also has an audit committee for the maintenance of control. The PricewaterhouseCoopers PwC provides the audit as well as non-audit services. The company also declares that the financial report of Commonwealth Bank of Australia and mentions that the report gives a true as well as fair view of the company and the financial position o f the consolidated statements Horngren, Harrison and Oliver 2012. In addition to this, the report of the auditor states that the financial statements comply with the Australian Accounting Standards and the Corporations Regulations Act. Similarly, the National Australian Bank also has a audit committee that can meet the control requirements. The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent Horngren, Harrison and Oliver 2012. The internal control of the National Australian Bank is also maintained by the audit committee of the bank Braun 2012. The Ernst Young acts as the external auditor that helps in the regulatory audit, assessments as well as assurances for different group business entities. In addition to this, the audit committee also carries out non-audit assessments, attestations as well as assurances for group business entities. The EY is also compatible with diverse obligations that are imposed by different regulations stipulated under the Corporations Act 2001. Similarly, the ANZ Bank Limited also has an audit committee that can meet different control requirements. The mandate committee also helps in ensuring the integrity of different financial controls of the bank, systems of the financial reporting as well as internal standards of audit Jones, Atkinson and Lorenz 2012. Furthermore, the audit committee for different internal controls also comprises of the minimum of three different members where the majority of the members of the committee are independent. The controls of the management refers to the preparation of the financial report on capital adequacy in accordance with the Banks Conditions of registration, Banks Internal models for risk of credit as has been accredited by the Reserve bank of New Zealand. In addition to this, the internal controls of organization ANZ Bank Limited also includes expression of opinion concerning the supplementary information that are primarily prepared according to the schedules 4,7,13,14, 15 and 17 of t he Order and is included within notes 13,14, 26, 27,29 and 34 of the Disclosure Statement. Role of the management accountant in providing assistance The management accountants help in driving the overall business of the organization by determining the overall status as well as success of the corporation. The role of the management accountant is mainly to carry out a series of tasks in order to ensure the financial security of the organization, management of the different financial matters among many others Mowen, Hansen and Heitger 2012. The management accountant essentially handles the tasks of budgeting, managing taxes, managing assets and aiding in strategic management. In addition to this, the management accountant also prepares and presents the financial statements, assesses the overall internal control of the organization, analyzes the financial information and aids in creation of the different company budgets Noreen, Brewer and Garrison 2011. Furthermore,, the management accountant of the corporation also assists in supervision of the accountant staff, completion as well as review of tax returns and help in management of t he overall ledger Mowen, Hansen and Heitger 2012. Individual Report: The individual report focuses on the remuneration report, use of the accounting principles and standards, conceptual framework and the financial performance of the three different corporations. Analysis of the remuneration report Commonwealth Bank: As per the remuneration report declared in the latest annual statement of the company Commonwealth Bank, the statutory remuneration disclosures of the company are prepared in accordance with the Australian Accounting Standards along with the Corporation Act 2001. Incentives provided to the CEO as well as the Group executives are directly linked to the financial as well as non-financial performance of the firm. CEO receives the fixed remuneration, short-term incentive cash, equity awards, deferred cash and equity awards and previous years awards. The cash payments to the CEO are mainly based on the base remuneration as well as superannuation and the fraction not deferred. Figure 1: Remuneration of CEO 2015 ANZ bank New Zealand Limited According to the remuneration report declared in the annual statement of the ANZ bank New Zealand Limited, the company has a remuneration committee that adheres to the stipulated charter. National Australia Bank Limited In addition to this, the remuneration report of the National Australia Bank Limited is presented in accordance to the section 30 A of the Corporations Act 2001. The management of the National Australia Bank Limited also has a remuneration committee for management of the remuneration. The remuneration report mentions that the remuneration is also linked to the performance of the company. The company awards short-term incentives in addition to the fixed remuneration as well as superannuation Drury 2013. There are fixed remuneration, short-term incentive and long term and long-term incentive. The reward components consist of both cash rewards and at risk rewards Drury 2013. Figure 2: Remuneration reward component of NAB Financial performance Commonwealth Bank The financial performance of the company Commonwealth Bank can be analyzed using the prices of the shares for the last five years. The performance of the company improved as the share prices increased from approximately 34 during 8/9/2011 to 47 in 2/7/2012. Subsequently, the share prices rose to 55 during the same period in 2013. Thereafter the share price of the Commonwealth bank increased to 67 during 2014. The consistent increase in the prices of the shares reflects the improvement in the financial position of the company in the market. The performance of the shares also represents the financial position of the company. Therefore, the share price movements of the three different firms reveal the fact that the Commonwealth bank has better financial position with higher prices of the shares in the market during the same period of 2011 to 2016. The companies can use these movements in the prices of the shares as a criterion for measurement of the performance of the organization. Again, in addition to this, the dividend declaration of the company can also be regarded as the performance measurement system that can help in measuring the efficacy of the operation that in turn can help in creating the value of the shareholders of the organization. ANZ Limited The dividend declaration of the ANZ Limited has increased from 1.08 during 2011 to 1.14 during 2016. The increase in dividend payout also replicates greater value of the shareholders. The share prices of the company ANZ Bank are recorded to be 12.77 during the year 2011 September. Thereafter, the share prices rose 14.13 during the same period in 2012. Again, the share prices rose to 23.90 in 2013 and thereafter reached 30.9 in 2014. However, the prices of the shares thereafter declined during the year 2015 and 2016. The movements of the share prices reflect that the financial condition of the company was favourable for the duration 2011 to 2014. However, the performance took a downturn during the year 2015 and 2016. National Australian Bank Again, the dividend declaration for the National Australian Bank decreased from 0.87 during 2011 to 0.36 during 2016. The decrease in the dividend declaration mentions the fact that the company failed to create value for the shareholders during the period. The financial performance of the company National Australian bank can also be assessed from the share prices of the firm for the last five years. The share prices of the bank were registered to be 10.56 during 2016. However, the same was recorded to be 13.42 during the year 2011. Therefore, the financial performance of the corporation declined during the said duration of 2011 to 2016. Comparison of findings The three banks can be compared based on application of the accounting standards, remuneration report, control measures and financial performance. The chart below can explain the similarities and the differences between the three different banks. Commonwealth Bank ANZ Bank National Australian bank Accounting Standard- Corporation Act 2001, AASB and IFRS Remuneration Report- Australian Accounting Standards along with the Corporation Act 2001 Control Measures- The management of Commonwealth Bank also adheres by the regulations stipulated under the relevant accounting standards under the Australian Accounting Standards Board and the Corporation Act 2001. Again, the corporation also has an audit committee for the maintenance of control. The PricewaterhouseCoopers PwC provides the audit as well as non-audit services. Financial performance Share Price Movement: The performance of the company improved as the share prices increased from approximately 34 during 8/9/2011 to 47 in 2/7/2012. Subsequently, the share prices rose to 55 during the same period in 2013. Thereafter the share price of the Commonwealth bank increased to 67 during 2014 Accounting Standards- Companies Act 1993, Financial Reporting Act 1993 in addition to the Order, International Financial Reporting Standards NZ IFRS Remuneration Report- 30 A of the Corporations Act 2001 Control Measures The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent. The controls of the management refers to the preparation of the financial report on capital adequacy in accordance with the Banks Conditions of registration, Banks Internal models for risk of credit as has been accredited by the Reserve bank of New Zealand Financial performance Revenue: Dividend Declaration: The dividend declaration of the ANZ Limited has increased from 1.08 during 2011 to 1.14 during 2016. Share price movement: The share prices of the company ANZ Bank are recorded to be 12.77 during the year 2011 September. Thereafter, the share prices rose 14.13 during the same period in 2012. Again, the share prices rose to 23.90 in 2013 and thereafter reached 30.9 in 2014. However, the prices of the shares thereafter declined during the year 2015 and 2016. The movements of the share prices reflect that the financial condition of the company was favourable for the duration 2011 to 2014. Accounting Standards- Australian Accounting Standards Board and the Corporation Act 2001 Remuneration Report- Australian Accounting Standards along with the Corporation Act 2001 Control Measures The mandate committee also helps in ensuring the integrity of the different financial controls of the bank, systems of financial reporting as well as internal standards of audit. Again, the committee for internal control also consists of minimum of three members where majority of the members of the committee are independent. EY acts as the independent auditor of the company. Financial performance Dividend Declaration: Dividend declaration for the National Australian Bank decreased from 0.87 during 2011 to 0.36 during 2016 Share price movement: The share prices of the bank were registered to be 10.56 during 2016. However, the same was recorded to be 13.42 during the year 2011. Therefore, the financial performance of the corporation declined during the said duration of 2011 to 2016. Summary of findings As per the movements of the share prices, the performance of the Commonwealth Bank can be regarded can be considered to be very satisfactory as the share prices have increased consistently over the years. The share prices of the ANZ Bank have also increased during the period. However, the share prices of the NAB declined during the said period. Therefore, the financial performance of the Commonwealth Bank can be considered to be the best from the perspective of share price movements. In line with the increase in the share prices during the period, the management of ANZ Bank also increased the dividend declaration of the firm that in turn increased the value of the shareholders of the firm and provided positive influence on the sentiments of the investors. However, the dividend declaration of the NAB declined during the period from 0.87 in 2011 to 0.36 in 2016, indicating the unfavourable condition of the firm. Conclusion In conclusion, it can be said that the present study helps in understanding the mission and vision of the organization, corporate objectives along with the background of the three organizations and the industry. In addition to this, the current accounts also help in gaining deep understanding regarding the accounting systems and principles that are followed in the three different corporations. Furthermore, the study also helps in gaining an overview regarding the impact of the accounting standards on the performance of three different banks. Thereafter, the study helps in understanding the different management controls along with the role of the management accountant in the managing organizations. Finally, the study presents a comparative analysis of the performance of the three different banks with respect to the different performance system that includes the movements in the prices of the shares and the dividend declaration by the management of the corporation. Reflective The current study has helped me to understand that the accounting standards, policies and principles that are applicable in the three different banks. The study has also helped me t understand the different performance measurements that the management of the organization applies for the enumeration of the performance. Again, the current account has also helped me to gain an overview regarding the role of management accountants in assisting the management of the corporation. Furthermore, the present study also helps in gaining overview regarding different internal as well as external controls that companies can apply for detection of the risks and the fraudulent activities and the mistakes. References Anz.com. 2016.Personal - Online Banking | ANZ. [online] Available at: https://www.anz.com [Accessed 9 Sep. 2016]. Arens, A., Elder, R. and Beasley, M. 2012.Auditing and assurance services. Boston: Pearson. Auditing, assurance and ethics handbook 2012. 2012. Frenchs Forest, N. 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