The death penalty Essay Example for Free

The death penalty Essay During act1 the play starts were a group of people in Salem go dancing in the woods with a slave woman called Tituba, Reverrand Parris sees this but is spotted doing so, the girls run away.  The next day reverrand Parris is beside Betty who is ill, the doctor suspects the girl has been taken over by supernatural forces. Parris questions Abigail, who was with her, he asks her about witchcraft and Tituba, he then sends for reverrand Hale, an authority on witchcraft. Mr Mrs Putnam see how Betty is and says that she sent her daughter Ruth to raise spirits of her dead babies to see who murdered them so that is another reason for the happenings in the woods that night. Later the girls who were dancing in the woods joined Betty beside her bedside, theyre all woried that they may be tried for witchraft. Abigail has them on their own, she slaps Betty to try to sustain her, she also worns the other girls not to breath a word of when she drank blood in the woods, she uses scare tactics. Abigail and Proctor starts talking about their affair and their affections for each other, while Betty is next to them in bed hearing every word they say, Betty then screams to stop them. Parris, Rebbecca, and Giles come to see whats happened with Betty, Rebbecca manages to restrain her. Parris wants to have a witch hunt, but proctor doesnt believe in witches, they start to argue. The Putnams continue to disagree with the rest of the towns people of Salem about land rights, which creates a lot of tension.  Reverrand Hale tries to wake Betty but doesnt succeed, he then turns to Abigail questions her about the witchery, in hesitation shes quick to accuse Tituba. She accuses two others, realises Titubas escape by naming others, she chants the names of the other girls in the villiage that she believes has seen the devil, Hale is pleased shes confessed and tells her to continue talking. Crucible: A melting pot where basic elements are mixed together to give an explosive force.  This is the title of the play, I think this title is very fitting with the contents of the play, it seems to be like when the characters (basic elements) are put together, they produce arguments, action, tension, fear(explosive force).  Arthur Millers background He was born in New York, 17th October 1915, he was brought up in the brooklyn area. His father owned a clothing factor which collapsed, following this lead Arthur Miller to produce the play Death of a salesman and A view from a bridge set in Brooklyn. During his college years he managed to write plays although he had college and other jobs at the same time.  His first success was All my sons which was about a father forced to realise dangerous moral comprimises changing the American dream of wealth. His biggest hit was Death of a salesman in 1949 which won the Pulitzer Prize. The crucible won an award in 1953, but wasnt an immediate commercial success, this was the time of Mc Carthyism. Mc Carthyism is an issue in which to consider in the play, with Salem being a very theocratic society. In the arrly 1950s Joseph McCarthy, a senator, managed to create a national campaign against communists, ex-communists and anyone who assoiated with them. He made many unfounded statements about the numbers of secret communists in important positions, as chairman of a senate commitee he interrogated many witnesses and tried to make them inform on friends and colleagues. As the anti-communist hysteria increased many people were hounded from their jobs or were prevented from working. McCarthys unproven accusations and aggresive interrogations gradually brought him into disrepute. Witchcraft is an important scene in which act 1 is dramatic, witchcraft was a serious matter in those days, and even more in a religious community. Witchery led to deaths, fall outs, false accusations, murders, tortures, exectutions, being burnt etc which if used in the play, which it was, it can be used to build extreme dramatic situations which can have a powerful effect on the audience. Witches were thaught to be in league with the devil, who was their master, the devil/satan is believed to roam the world for human souls to tempt into hell. He is a supreme enemy of everything thats good and holy. The Christian churches persued and persicuted supposed witches. A common test for a person accused for being a witch was pricking with a needle. All witches were supposed to have somewhere on their bodies, a mark made by the devil himself which was insensitive to pain. Any who were found guilty suffered the death penalty. Whichcraft trials in Salem were common, I think Arthur Miller used it in his play to worry the audience into thinking death was appartant and inevitable, when witchery was present. Whenever death is present in a play, the dramatic tension is bound to rise because death is a most serious matter to anyone. If ever witchery or satanic happenings occured in Salem, it would most probably be taken to court until someone was proven guilty and hanged, maybe Arthur Miller knew this and thaught that the audience would know it too? therefore rising the dramatic tension in the play.

Snapshots of Carver and O’Connor, Pre-Mortem :: Photographs Photos Carver OConnor Essays

Snapshots of Carver and O’Connor, Pre-Mortem Raymond Carver is glaring from the other side of the table, one beefy arm dangling on a chair, the other planted firmly in front of him. His eyes are white, ethereally white, and his hair is a salt and pepper gray. He looks like someone who buys rounds of drinks for everyone at a bar downtown, or, as one critic noted, maybe he’s your son’s little league coach. He is tough but jowly, going slightly soft, like a man who had a hair-trigger temper once but has worked all these years to overcome it. Flannery O’Connor, on the other hand, is a Sunday school teacher: bookish, awkward in a necklace, looking much older than 39. She is smiling crookedly, furtively, smiling away from us. At church socials, she would be a fixture, a great conversationalist, or possibly the woman that holds everything together, flitting from table to table, cooing in a gentle Georgia lilt. You might see Carver at the hardware store, or O’Connor picking through the stacks at the library. You might spy Carver raking his lawn on Sundays; O’Connor would be trying to settle a group of eight-year olds in a church basement with colorful stories of Noah and Moses. They seem like people I know, people I have seen around town, people I wave to on Sunday mornings. Yet for all their vigor, for all their presence, their days are numbered. I know that these are snapshots of people who are going to die. In a few years, their vivacity will be undercut by mortality, their photographic presence instead marked with the great void of absence. The later pictures show a Carver who is puffy, bald, with jowls dropping to the floor, paying for all those nights at the bar and all those cigarettes, a victim of intensive radiation treatment. O’Connor deteriorated in the opposite direction, not bloating but shrinking: the sinews in her neck jut out like those of a strange, scraggly bird, her soulful eyes bulge, and her body is rigid with lupus. In the final days, she had her God and her peacock farm in backwoods Appalachia. He had his friends, his writer’s reputation, his temporal achievements. Their intensive creative lives visible across their faces in the early photographs have been replaced by tranquility, the comforting promise of death, and a final absolution.

Education, Teacher Essay

How can teachers be advocates for children in and out of the classroom? Teachers play an important role, everyone knows that, but does anyone actually know how much teachers do for us? It seems that teachers are just an authority figure at school, but it is so much more than that. Teachers are in a classroom with about 25 children who thirst for an education. Teachers quench this thirst with the knowledge that they teach in the classroom. Teachers do not just advocate children in the classroom; they continue to do so in the community and the lives of people. Teachers advocate for children in the classroom. â€Å"What students need to succeed in the twenty-first century is an education that is both academically rigorous and relevant to the real world† (Covey). In the classroom, teachers are resource providers, instructional specialist, curriculum specialist, classroom supporters, learning facilitators, mentors and school leaders they are also learners that learn new things each and every day from the children they teach. Children look up to teachers for help, advice, tutoring, and guidance. In the classroom, teachers teach the curriculum they have planned for the day and are expected to help any child that is falling behind or does not understand. Discipline is also a part in the learning process. With all the cheating and various ways of bullying, schools these days have turned into a place you do not want to be at because you feel in danger of getting physically or mentally hurt (Covey). The misbehavior of these cheaters and bullies are preventing their classmates from learning and teachers from instructing the thought out session (Rizzolo). Teachers should always on the first day(s) of student attendance, get off to a good start and execute the rules of the classroom, to avoid this misbehavior from happening. Of course, the classroom rules should tie in with the school policies. When teachers are stating the classroom policies their tone must be stern but not strict, this is to ensure that the students do not take the teacher lightly. The teacher has a role in the community also. Teachers’ role in the community is extremely important, since it is the teachers who are the backbone of the educational system. The whole educational system starts with the school board. The school board comes up with all the school policy that every school must follow. Once these policies are set in stone, administrators interpret them, but the teachers are the ones that personally enforce these school policies and make sure everyone obeys these policies. For teachers to maintain support from the community to keep the school itself running, the community must have a positive observation on the teachers. In order to uphold this positive outlook, teachers must be prepared for the unknown and keep a positive attitude throughout (Nebor). Teachers play a valuable role in today’s society. The government creates the standards of living and suggests ways of assessment. Our administrators direct the teachers to teach these standards that the government has created for us. After being directed by the administrators, the teacher educates the students on these standards. Therefore, it can be agreed that teachers are responsible for the society, or in other words is the backbone of society. As stated in the previous paragraph, a teacher is a figure that not only educates on an academic level, but also on a social level in order to create character and citizenship. As time passed, the message that teachers attempt to get across has changed but the meaning behind it has not. â€Å"A teacher must help form society at the foundation† (Covey). For today’s children will be tomorrow’s leaders. Teachers have an impact on the lives of others. Certainly, teachers affect the lives of the children they teach, but how? Teachers give their students encouragement by saying â€Å"Come on, you can do it†¦ you’ve got this! † or â€Å"Hey, I believe you can achieve more; give it your all! †(Five Ways Good Teachers Change Lives) or other uplifting phrases such as a quote that I live by that says â€Å"Don’t give up just because of what someone said. Use that as motivation to push harder. † Like encouragement, teachers also support their students by conveying the belief that their students can succeed at anything they put their mind to. The teacher must care for the students; have the child’s best interest in mind. Being a teacher like the teachers who risked their lives for their students in the Sandy Hook shooting in Newtown, Connecticut, is not necessary but showing them respect and support and encouragement is. Most importantly, challenge the student. Set high standards and push the student to succeed in everything they set out to do. Call out the best from them by rewarding them with some praising words. Just remember do not speak words of devastation, cause humiliation, express indifference, use authority to cause fear, or act out of anger and frustration, and all will be good. Parents expect a lot from teachers. Parents expect their child to learn from his or her teacher what they cannot be taught at home. Parents want their child to gain knowledge of obedience, traditional values, admiration, good manners, and responsibility throughout their whole school experience (Covey). Parents want to be able to schedule a one on one conference with the teacher to discuss their child’s progress or any problems the child is having, and how they are doing in the class or if they are not doing so well how they can improve. Teacher’s ability to inspire children to learn should be acknowledge for enthusiasm or passion cannot be taught, but it can certainly be transferable. Also, the teacher’s ability to understand the child’s perspectives should also be acknowledged, because good teachers will see what their students need to succeed. Children should be free to make their own mistakes and not be afraid of being punished, how else will they learn if you do not give them any room. Yes children should be able to make their own decision; you should also give them space to express themselves freely. One thing that you can make sure of is wherever they are expressing themselves or making their own mistakes they are in a safe environment. Teachers also inspire one another. Teachers all have a common goal, so why not come together and share. A lesson that on teacher teaches may inspire on if not many other teachers to do/plan a similar lesson. No one teacher can know everything there is to know in this world, so they learn from each other. Social media is a great place for teachers to acquire ideas for a lesson. Sites such as Twitter, Facebook, and Pinterest are outstanding sites for teachers to connect with students and other teachers (Bort). Students benefit from this by having the opportunity to obtain assignments that they have missed and obtain information. Teachers benefit by having a way to communicate with students out of the class and get a hold of some inspiration (Vartan). Being a teacher is not an easy job. Teachers must always demonstrate leadership in multiple ways. A teacher should do everything that can to ensure that their students grow up to become a mature, responsible, and respectable person. Who knows the student may become the teacher and the teacher becomes the student. Works Cited Bort, Anji. Personal Interview. 13 Feb. 2013. Covey, Stephen R.The Leader in Me. New York: FranklinCovey Co. , 2008. Print. â€Å"Five Ways Good Teachers Change Lives. † Passing the Baton. WebSpark Design, 18 Nov 2009. Web. 16 Feb. 2013 http://www. passingthebaton. org Nebor, Jon N. The Role of the Teacher in School-Community Relations [microform] / Jon N. Nebor Distributed by ERIC Clearinghouse, [Washington, D. C. ]: 1984 http://www. eric. ed. gov Vartan, Starre. â€Å"How teachers use social media in the classroom to beef up instructions. † MNN, 2012. Web. 19 Feb. 2013 http://www. mnn. com.

The Similarities And Difference Between Homeland Security...

HLSS302 D004 Spr 17 Whelehan Mid-Term Topic 1: Homeland Security and Homeland Defense, terms that are often used interchangeably, actually have somewhat different meanings as they each have a different scope. Homeland Security is a term that has come into use much more frequently following the September 11, 2001 terrorist attacks, whereas Homeland Defense is a system that has been in place for a longer period of time. Both of these have goals that both overlap, and yet are distinctly different. To better understand the similarities and differences let us first examine Homeland Defense. Homeland Defense refers almost exclusively to the protection of the United States, her land, territories, critical infrastructure, and even her†¦show more content†¦Examples of agencies that work under this umbrella include, but are not limited to the US Coast Guard, Customs and Border Patrol, and Immigration and Customs Enforcement. Each of these groups is actively working towards one of these five goals. For example, on bot h federal and local levels, there are groups of specially trained people working to secure our cyberspace and to ward off and fend against ongoing cyber-attacks or cyber terrorism (DHS, 2010). On a more local level, public safety agencies across the United States work diligently to prepare the public to deal with natural disasters, whether through showing them evacuation routes or teaching them how to prepare emergency kits; this is all geared towards accomplishing the fifth goal, making sure that the nation is able to weather and recover from natural disasters. When natural disasters strike it is possible that the National Guard would be called upon to assist with evacuation, as well as provide general assistance for the various local public safety agencies who are already on scene. Although it appears to be a wide range of goals, ultimately the goal of Homeland Security is to protect the United States, her assets, and her people from threats, whether of terrorism or natural disaster, and to ensure that the Nation is able to recover in the case of beingShow MoreRelatedEmploying Public Security vs. Private Security: The Advantages and Disadvantages4262 Words   |  17 PagesEmploying Public versus Private Security Abstract Law enforcement agencies have been under remarkable pressure to carry out their conventional crime prevention and response activities, plus a large amount of homeland security work, in a time of tight budgets. Private security organizations have been under comparable pressure to execute their conventional activities to guard people, property, and information, plus add to the nationwide effort to protect the homeland from exterior and interior threatsRead MoreThe National Infrastructure Protection Plan Essay2106 Words   |  9 Pages Federal Government and outside organizations as well. Threats, risks, and vulnerabilities are acknowledged and analyzed in every respective infrastructure as they are all different. All factors are then prioritized in order to prevent the best security and mitigate the possible consequences. Public and private sectors must have the ability to continue their businesses and operations after an event has occurred. When an incident of event occur, operating plans must be created and established inRead MoreInformation Security2676 Words   |  11 PagesInformation Security As the world migrates to the digital village, a lot of digital data and information is generated and transmitted. In the same line, there is a growing need for data repositories or data banks. Information security is chiefly concerned about prevention, detection and response to computer threats or risks (CISCO, 2013). Protecting organizational information and systems is a daunting task because of the emerging and advanced threats to information technology resources. SecuringRead MoreOld Vs. Forever Ac1687 Words   |  7 Pages Young vs. Forever AC Forever AC is jewelry where the company designs and sells rings, earrings, bracelets, and necklaces. The company is not a store where customers can walk in and out looking at displays items. Customers can look through the Internet for the items and customers can make an appointment to talk to the company in person. Forever AC is different from most of the other jewelry stores because the company does notRead MoreThe Attack On Pearl Harbor1667 Words   |  7 Pages(Brinkley, 797- 798) According to the 9/11 Commission Report, a federal investigation on the events leading up the attacks, the United States once again had enough information to prevent the hijackings but there was a significant â€Å"lack of cooperation† between U.S intelligence agencies. President Bush himself received a memo from the Central Intelligence Agency named â€Å"Bin Laden Determined to Strike in U.S† thirty-six days before the hijackings. 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To examine the wider processesRead MoreBurnt Shadows : The Similarities And Trauma Caused Using The Narrative Form4047 Words   |  17 PagesShanaz Rahim USSY 288K – Hiroshima Mark Pedretti, 30 April 2012 Reality and Fiction: The Similarities and Trauma Caused Using the Narrative Form in Burnt Shadows by Kamila Shamsie Narrative Forms, Reality, and Trauma The narrative forms of the â€Å"hermeneutic and proairetic codes† proposed by Roland Barthes Peter Brooks highlights the two ways a fictional novel creates suspense (qtd. from Brooks 18). The hermeneutic code is caused by unanswered questions in the plot, while the proairetic is the anticipationRead MoreSystem Audit12707 Words   |  51 Pagesassessment. 2) Effective information system audit. Evaluation of controls, types and tests of controls. Audit sampling, sampling methods, sample evaluation. 3) Audit automation and system testing: Computer assisted audit techniques. 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More often than not, the difference boils down to how people are managed, the adaptability of cultures, and the flexibility of organizations. Up until this point in the book, we have emphasized HRM practices and systems as they exist in the United States. This is not so much an

The Most Important Of Job s Three Friends Essay - 1054 Words

Job. He is called the persecuted one - the one tempted by suffering. Job evidently did not belong to the chosen people and lived outside of Palestine. He and the other characters have no knowledge of Israelitic institutions. Even the name of God peculiar to the chosen people, Yahweh, is avoided in the poetic part of the book. Job was one of the most important and wealthy farmers in the region and had many employees. Eliphaz, Baidad and Sophar. The most important of Job s three friends was Eliphaz (the eloquent) of Theman who was an Edomite. Themanites were famous for their wisdom. He was older than the already elderly Job. He consoled Job when he learned how terribly he had been afflicted. The second of Job s friends was Baidad (the brutal), who seems to have belonged to Northern Arabia. He may have been about the same age as Job. The third friend, Sophar (the zealous), was probably also an Arabian. The Hebrew text calls him a Naamathite. 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Essay on Dead Poets Society Notes - 1056 Words

Dead Poets Society Summary: Dead Poets Society is a book, that is about a group of friends, that starts an old â€Å"club† up, â€Å"The Dead Poets Society†. They got to know about it, from their new English teacher, Mr. Keating, who also went to Welton Academy (the Boarding school, the boys are on). The boys names are, Neil Perry (The â€Å"Leader†), Charlie Dalton, Knox Overstreet, Todd Anderson, Stephen Meeks and Richard Cameron. The boys hold special meetings outside the school night, reading poems to each other. Todd Anderson doesn’t want to read poems, he doesn’t tell why, but you get the impression, that he is afraid of reading out loud. Knox one night, has to go to dinner at one of his dads friends house, The Danburrys. He is expecting it†¦show more content†¦He leaves exactly as he is finished reading. Chris then make a visit at his school right before, they are going to see the play that Neil is in. Chris is frustrated at Knox, but they end up going to the play together. The play went great, and everyone is cheering for Neil. But after he comes down, his father is there and he’s very mad, Neil didn’t tell him all the things Mr. Keating told him to. So he takes Neil with him home. Neil gets told off by his father, his mom doesn’t say a word. Neil is getting removed from Welton and is being sent to military school. He doesn’t want that, and when his parents are asleep, he goes downstairs, takes his father revolver and shoots himself. His parents, friends and everyone at the school is in big sorrow, and Todd, who was his roommate, is so angry at his father. Charlie, who wasn’t that good friends with the school, he had for example demanded girls for the school, got expelled for hitting Cameron in the face, because he had told the school everything about â€Å"The Dead Poets society†. Afterwards, the school make everyone of the boys sign a statement, that will make Mr. Keating the bad person in all the things that had happened. The only one who refuses too, is Todd, he stands up to his father and refuses to sign it. Todd later on shows his respect to Mr. Keating by standing up on his table, when Mr. Keating leaves, all the other boys do that as well. Mr.Show MoreRelatedEssay about Welton College in Dead Poets Society853 Words   |  4 PagesDead Poets Society positions the audience to see Welton as a rigid, oppressive and destructive place. Throughout the unravelling of Peter Weir’s Dead Poets Society, the audience are often faced with the reality that attendance at Welton College would be undesirable. The physical and mental stresses endured by students due to the harshness and unforgiving nature of the school is underlining in many instances. Strict and unyielding authoritarian figures compel pupils to live in a damaging and causticRead MoreThe Death Of The Dead Poets Society1284 Words   |  6 Pagesdepression. Something similar to this takes place in the film Dead Poets Society. In this film a character named Neil is prohibited from pursuing his goals of becoming an actor by his father. This results in at least one argument found in the film. In fact, three arguments can be identified in Dead Poets Society. One argument found in Dead Poets Society is that Mr. Keating should not have told the boys about the Dead Poets Society. This is supported when the boys (Neil, Todd, Knox, Charlie,Read More Shakespeare in Contemporary Movies Essay4875 Words   |  20 Pagesliteracy (and therefore at least the hope of a middle-class lifestyle) to marginalized, rejected individuals. However, it becomes clear that this empowerment goes only so far. For certain groups, who are still recognized as outside mainstream society for a supposedly valid reason, attempting to tap into the legitimizing power of Shakespeare is unacceptable. And even those groups which do connect with Shakespeare do so only to achieve very conventionally defined forms of happiness and empowerment--romanticRead More Dead Poets Society Essay1130 Words   |  5 Pages Dead Poets Society Scene where Knox Overstreet is on the telephone to Kris. nbsp;nbsp;nbsp;nbsp;nbsp;Knox Overstreet played a fair part in the film Dead Poets Society. One particular scene that Knox was in was the phone conversation with the girl he loves, Kris. nbsp;nbsp;nbsp;nbsp;nbsp;The scene starts with Knox at the telephone. The camera closes in on his face and his fingers dialling the telephone. The camera stays on his face as the phone rings and awaits a pick up. When Kris picksRead MoreTaking a Look at the Transcendental Movement1455 Words   |  6 PagesRalph Waldo Emerson and Henry David Thoreau. Emerson and Thoreau were both extremely intellectual men of their time and are now the figureheads of transcendentalism. 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Value Relevance of Deferred Tax

Question: Discuss about the Value Relevance of Deferred Tax. Answer: Introduction: The current essay aims to discuss the measurement of property, plant and equipment (PPE) at either revaluation model or cost. The purpose behind the revaluation of fixed assets is to bring forward in the books the fair market value of the fixed assets. This night provide the organisations with an opportunity of investing in other sectors. As pointed out by Hu, Percy Yao (2015), fair value is the amount expected from the sale of an asset or paid in transferring a liability in an arranged transaction between the participants in the market at the date of measurement. The non-current assets could be depreciated, depleted or amortised. However, the amounts of non-current assets are minimised on the balance sheet, which result in loss recognition. The following factors are necessary for an Australian organisation to take into account at the time of revaluing its assets: The Australian population is attached tightly to the belief of labour and social peace. At the time, the Aussie politicians doubt any conflict scenario that might result in retaliations in the upcoming elections; they implement measures to ensure social peace. The intensity of political cost is associated with firm size in the form of regulations and other legislation interventions as opportunity costs. The visibility of the big firms is greater in relation to existing wealth, which could draw the attention of the elected representatives concentrating more on the profit level. Due to this, the managers of big organisations might apply upward revaluations for minimising the returns on assets and equity along with the capital gains from asset sale to reduce political costs. Foreign stakeholders needs and information asymmetry: Due to the restricted size of the Australian stock market, the listed organisations have diversified their business operations on the overseas financial markets. Thus, an Australian firm involved in global activities needs to deliver information to both the domestic and foreign stakeholders. The foreign stakeholders need to transform the financial reports into local currencies; however, they lack in relevant knowledge and expertise. Thus, the Australian organisations have an incentive in improving their financial strength through minimisation of information asymmetry. In this case, the managers of the Australian firms need to conduct upward revaluation for accomplishing this objective. It has been observed that the revaluation of assets would result in greater costs related to contracts. For instance, the auditors devote greater amount of time in assessing the reported figures and discussing the same with the directors. The revaluation of fixed costs is dependent on the judgement of the appraisers, which might lead to bias. The dishonest CFOs and CEOs are probable to use fair value accounting to the efforts for manipulation of net profit. The AASB 116 states that PPE has been difficult to classify in contrast to properties of investment. In order to revalue the PPEs, the accumulated depreciation needs to be anticipated and it needs to be subtracted from the re-valued amount at the evaluation date. Thus, the audit fees are strongly associated with the asset revaluation method. When an organisation measures its assets at the revaluation model, it needs to be updated immediately prior to being categorised as held for sale (Hu, Percy Yao, 2015). The impact of such treatment is that the cost of sales would be placed in the income statement when the asset is categorised as held for sale. Examples: Two companies listed on ASX The two listed ASX organisations that gauge their PPEs with both cost and fair value constitute of Woolworths Limited and Telstra Corporation. The PPEs of Telstra constitute of buildings, communication assets and other plant and equipment. At the time of settling the deferred cash consideration, the future payable amount is discounted to existing value on the acquisition date and it is recognised as finance costs. In addition, it applies straight-line method over the economic lives of the assets. Since Telstra functions as both lesser and lessee, the measurement of leased property is recognised at lower of the fair asset value or present value of minimum lease payments in case of the latter (Telstra.com.au, 2017). In case of the former, it recognises a lease receivable by the existing value of unassured residual value estimated after the lease term termination. On the other hand, it has measured the other PPEs in historical cost method, as there has been no change in the value since the acquisition date. In case of Woolworths Limited, the PPEs comprise of development properties, freehold land, lease improvements and other plant and equipment. It has been observed that Woolworths has opted for cost basis in recording its PPE. The PPE carrying amount of the organisation less accumulated depreciation has stood at $10,062.10 million in 2016 (Woolworthsgroup.com.au, 2017). Despite such information reliability, this figure fails to depict the monetary amount expected to be received from the sale of assets. For providing users with more pertinent information, Woolworths has conducted evaluations for ascertaining the fair value related to its PPE. It has recorded an impairment loss of $203.10 million associated with significant items of continuing operations and $1,431.80 million associated with discontinued operations. The assets belonging to the latter category have been categorised for sale. This depicts that the recoverable amount is lower compared to the carrying amount. Such disclosure has delivered the users with reliable information about the net worth of the property. Conclusion: From the above discussion, it has been found that the major factors needed for asset revaluation include firm characteristics, information asymmetry, audit fees, foreign stakeholders needs and financial portfolio. The two organisations listed in ASX that use both fair value and cost in asset revaluation are Woolworths Limited and Telstra Corporation. This is mainly used to deliver the users with pertinent information about the actual value of the property. References: Hanlon, D., Navissi, F., Soepriyanto, G. (2014). The value relevance of deferred tax attributed to asset revaluations.Journal of Contemporary Accounting Economics,10(2), 87-99. Hu, F., Percy, M., Yao, D. (2015). Asset revaluations and earnings management: Evidence from Australian companies.Corporate Ownership and Control,13(1), 930-939. Telstra.com.au. (2017). Retrieved 14 April 2017, from https://www.telstra.com.au/content/dam/tcom/about-us/investors/pdf-e/2016-Annual-Report.pdf Woolworthsgroup.com.au. (2017). Retrieved 14 April 2017, from https://www.woolworthsgroup.com.au/icms_docs/185865_annual-report-2016.pdf