All You Should Know about Using Quotes in an Essay

As you tackle your essay writing assignments in college, you will always need to cite someone in your papers. Referencing others, however, requires a certain degree of mastery so that you do it within the defined and established rules of academic writing. The reason is it is extremely necessary to make citations based on different academic writing styles you use in college such as the MLA, APA, and Harvard. That is why you ought to know these styles so that you can do it right. This article will share with you how to make citations using the three styles I have mentioned above. What is a quotation inside your assignment and what is its usefulness? As a student, making citations within your papers is a needful requirement. A quote is a direct or indirect referencing of what another person said about a particular issue. You can reference them verbatim or by rephrasing. But why are quotes important in the overall rating and effectiveness of your assignment? Read on below to find all the answers. First, quoting someone directly concretizes the base of your evidence as you uphold your arguments. This way, you make your arguments livelier. Second, citing others offers your readers concrete proof you play as per the rules since the laws of academic writing demand it. Third, quoting another person in your essay helps to build the credibility of your arguments since you give the reader the opportunity to cross-examine your evidence against an authority. Fourth, making quotes in your paper shows your readers that you respect fair play by respecting other people’s efforts by recognizing them. Fifth, by quoting others in your essays, you prove that you have refused to fall into the trap of plagiarism. However, you need to be discreet when using this method. The reason is that you can fall into another trap if you don’t apply balance. If you fill your essay with excessive citations, you will also lose the value of your essay. You may avoid plagiarism and get the benefits I have mentioned above but lose out on other issues such as originality of thought and the ability to incorporate your personal thoughts into your paper. You may end up looking like another academic parrot and echo that is echoing and parroting things they don’t understand. To get the balance, quotes should bolster your arguments, and not replace your ability to think and argue on your feet. Making citations as per the MLA style The MLA is among the leading and most popular styles of quoting in essays. We start off by looking at how to quote someone in an essay MLA. Should you be required to make quotations using this format, it is necessary you incorporate the name of the author and the page number but leave out the citation’s date. In MLA, quoting anything under four lines is taken to be a shorter citation. While doing so, it is necessary that you give your quotation an introduction so that readers can know what to expect. Additionally, you should place quotes inside double quotation marks with the last name of the author, and the page number. For instance, write, Kim asserts that â€Å"More people are dying of lifestyle diseases than HIV/AIDS† (56). If you want to cite someone beyond four lines, that amounts to a long quote. These citations don’t require you to use quotation marks. You need to begin it with a sentence of text followed by a colon. Thereafter, indent the opening sentence of the quote to the right by a single inch. You may finalize by punctuating it and adding the name of the author and the page number in parenthesis after the citation. That is how to put a long quote in an essay in the MLA writing style. Making quotations according to APA style guidelines This section will show you how to quote someone in an essay APA. This style allows you to give the last name of the author and page number like the MLA requires. However, including dates is not a must. In addition, this style demands that you include a â€Å"P† in front of the page number. In this style, a short quote is below 40 words. Look at this sample: In the words of Fredrick, (1989), â€Å"Exercise has numerous health benefits which the larger population has not yet appreciated† (p. 69). Likewise, this format to make short quotes: Stewart discovered that â€Å"Poachers are killing more elephants than we initially thought† (1990, p.46). When making long quotes, follow the same rule the MLA format follows. The only difference is the length of aligning the quotes where you should align it  ½ of an inch instead of an inch. When rephrasing quotes, follow the same rules as with direct short quotes but do not include any quotation mark. When citing various authors, use the â€Å"† sign to join the names of the authors in an alphabetical order. When citing from the Net, get the author’s name, the year, and paragraph number. Referencing using Harvard style This section shows you how to quote someone in an essay Harvard using the Harvard format. When required to quote someone directly, use single quotation marks to lock the text followed by the author, date, and page number. When quoting four lines of text and above, use block quotes minus quotation marks. If you are supposed to cite someone indirectly, acknowledge the author at the end of the quotes. Find help with your essay This article has shared with you all the established ways of making various types of direct, and indirect citations using the main academic formatting styles. With all these facts at your fingertips, you are better placed to bolster your citation skills. But if you run into deadlines, you can get professional essay writing help from our professional writers here. You are always welcome to talk to us anytime you need urgent essay writing help.

The Theme of Racism in A Raisin in the Sun - Free Essay Example

The text in the book A Raisin in the Sun by Lorraine Hansberry was happening in the early 50s-late 50s in Chicago where racism was a huge issue in all aspects such as education, employment, and housing. One of the preexisting conditions or problems thats still going on the society is racial segregation and discrimination. Even though the Supreme Court overturned the separate but equal doctrine in 1954, we all have implicit| hidden bias by nature. This is still a prevalent issue in our society currently as people have stereotypes and prejudice mainly towards women, Muslims, Latino, and minorities, and especially Black or African- American people and their communities. Everyone is striving to get the American dream; as for the Younger family described in A Raisin in the Sun, they are denied the pursuit of the American dream because they are African-American. Some people have to work harder like the Younger family did. In this time period, while white people still have better treatment or easier access to housing and better opportunities, African Americans, such as the Younger family, have to work harder in order to have a better way of living. Part of their American dream was to live in a better place, but the Younger family did not have the right amount of money to do so. They lived in a two bedroom apartment at Southside Chicago. The son didnt have his own bedroom. He slept on the living room couch. In addition, they didnt have their own bathroom. They shared a bathroom outside the hallway with other neighbors living nearby (Hansberry 27-28). It seemed like this family did not had any privacy at all and they were all cramped up into one small area. During this time period, Walter drove other rich people around while Ruth and Lena were servants. Their socioeconomic status was low classified as the servant class or working poor class. (Constantakis 141). In addition, Drake and Cayton said similar to the Youngers situation, only 64% of black women and 34% of black men were servants or housemaids in the city (Gordon 123). There werent a lot of resources or opportunities that was a great benefit for the African Americans. Constantakins stated that segregation and discrimination increased rapidly during the time period of 1950s and 60s in Chicago (142). However, this affected Black people and their communities negatively as there were limited opportunities. For instance, for housing, the Black people were restricted to reside in housing projects that were often crime ridden (Constantakis 142-143). Also more black people didnt get jobs or lost their jobs more often the white people (Gordon 123).The Younger family was facing a lot of financial struggles when they lived in the apartment. One example is when the Youngers family had to work so hard to get money. Being African American, Walter and Ruth did not get the right amount of pay to what they were doing. Getting the check was their only hope to change or turn their lives around. In the text, Ruth was talking to Walter saying: They said Saturday and t his is just Friday and I hopes to God you aint going to get up here first thing this morning and start talking to me bout no money cause I bout dont want to hear it (Hansberry 29).Based on their financial situation, the first thing that comes to their mind is money. At some degree, I could see and agree why Ruth was frustrated when she was talking to her husband, Walter about the check coming in. First, its not even her money. Its her mother in law (Lena) and they dont know what was going to be her motive once Lena gets it. Second, until then, just like every other Black or African American families, they had to struggle to meet their ends financially, mentally, and physically such as having food, clothing, and paying their bills on time. Even though the White families in the 1940s and 50s paid around the same amount of money for housing, the Black families living arrangement was different, such as no electricity and less space (Gordon 125). Also Ruths son, Travis, was asking Mom briefly if the check was coming and that he needs fifty cents for school. Ruth said to him Well I aint got no fifty cents this morning. I dont care what teacher say. I aint got it. Eat your breakfast, Travis (Hansberry 31).I feel the struggle thats happening in this scene. She was going through an economic hardship like other Black families where they cant afford to give their child what they need in terms of school or personal stuff like entertainment wise. They were struggling to survive. Every penny or any type of money they got, they made sure they spent it wisely and not just gave it away carelessly. However, money was a root or a main cause in the Youngers family. In the play, Walter said to his sister, Beneatha, Have we figured out yet exactly how much medical school is going to cost (Hansberry 40).This seems like a financial burden on how much money was allotted only to the sister to further her education. This caused resentment or envy on Walters behalf since he does no t have enough money to spend on what he wants for himself and the family. Money was a financial problem on how it affected the children in the parents relationships of black families. When the mother couldnt give her son the money that he needed for, Walter stepped in and provided his son the money for his basic needs. Walter said, In fact, here is another fifty cents. Buy yourself some fruit today-or take a taxi cab to school or something (Hansberry 34). I found this to be interesting and loved the fact that even though they were struggling money-wise, the father went out of his way boldly to give his son what he needed. Thats what every Black or African American family really wants their children to see their parents as role models and depend on them for anything to give it to them. Young children shouldnt experience financial troubles when the parent cant even give them 50 cents to school. It was part of their life as they were in poverty. It seemed a little bit heartbreaking to see that as a parent, Walter would feel more as a failure that he cant gi ve his son the little money he needed it for. Racial segregation or discrimination played in the story was played through several characters. One of the characters was Karl Lindner, who was a representative of the Clybourne Park Improvement Association for the New Neighbors Orientation Committee. Clybourne Park is an all-white neighborhood and he is the one that took control over the neighborhood and made sure he had the right type of people he wanted to see living in that community. In the text, Linder said, Im the chairman of the committee- go around and see the new people who move into the neighborhood and sort of give them the lowdown on the way we do things out in Clybourne Park(Hansberry 115 ). It seems like he was entitled and wants to be mean to the people who he has disapproval of into moving in the perfect neighborhood he wants. This welcoming committee seems like it had contradictory attitudes and behaviors of people getting along together. In the text, Linder stated to Walter, Beneatha, and Ruth, I want you to bel ieve me when i tell you that race and prejudice simply doesnt enter into it. Its a matter of the people of Clybourne Park believing, rightly or wrongly, as I say , that for the happiness of all concerned that our Negro families are happier when they live in their own communities (Hansberry 118). Gordon described Linders statement that he was having the same beliefs upon segregation similar to the people that reside in the urban northern part of Chicago (Gordon 129). This is an example that could led into the cognitive dissonance theory. This was quite disturbing when Karl said it out bluntly that black people should not be in this type of neighborhood. He definitely pulled out the race card. As the chairman of the new people orientation, instead of welcoming them with open arms and letting them join the neighborhood peacefully: he was full of pride and told them how he felt about them moving in. Instead, he thought giving them money as an alternative would be a better solution for them to forget the house. They Younger family denied their money because they just want to get out and live or integrate in a better neighborhood. These people came from Southside Chicago living in the slums. Black families, like the Youngers lived in hazardous living conditions in their apartments. Gordon described it as indestructible contradictions to this state of being with the rats, roaches, worn furniture, and over-crowded conditions (Gordon 127). Who wouldnt want to live a better life at a good neighborhood? It seems that Karl was afraid to see change and was living this utopian fantasy that things would only run good if theres only white people in the neighborhood. Moreover, Gordon stated some of his concerns about segregation and racism. In reality, theres no exact term called white folks neighborhood except for those that clearly wants to be prejudiced or people that are open to have or accept racist ideas (Gordon 125). When Linder was saying those racial| prejudiced comments, he didnt know how it would affect the other characters and their actions. When he received an angry reaction from them, Linder said, Well i dont understand why you people are reacting this way. What do you think you are going to gain by moving into a neighborhood where you just arent wanted and where people can get worked up when they feel that their whole way of life and everything theyve ever worked for is threatened (Hansberry 119).Based on this, Gordon stated there could be a possibility of fear in integrating diverse people in the same communities (129).According to one of the Supreme Court decisions made in 1954, negroes and white inter-marrying will be a common thing and the white race will go downhill (Gordon 129). It seems to me like he was contradicting himself in the whole situation .Also it seems or feels like it is unfair that a white man tried to threaten the Younger family if they moved into the neighborhood they wanted to be in. Furthermore, it seems like hes making an assumption or stereotype about Black people being around Black people is risky and a danger to the society. In addition, if the roles were reversed or be a double standard, the white people would probably have the same reaction like the Youngers family had. Another character that demonstrated racial discrimination or segregation throughout some of his lines was Walter, the son of Lena Younger. There was a scene when Walter was talking to Mama about his life. He said: Mama sometimes when Im downtown and I pass them cool, quiet- looking restaurants where them white boys are sitting back and talking about things Sitting there turning deals worth millions of dollars ¦ sometimes I see guys dont look much older than me (Hansberry 76).It seems like Walter wishes he could live this type of lifestyle with his family. He is envious when he sees people his age living better than him and having more fortune than him- emphasized more on their skin color. This is interesting to see that Walter has a dream or vision on how he wants to live his life someday. He categorizes himself as a poor or middle class but hes trying to elevate himself to be successful like the white people. In another act of the play, Walter was talking to his wife, Ruth about his dream -on having a business negotiation with Willy is still not done. Walter mentioned: Why? You want to know why cause we all tied up in a race of people that dont know how to do nothing but moan, pray, and have babies(Hansberry 89). It seems like Walter cant get his dream accomplished because he was making a general stereotype that what all African Americans only do and why they are not successful. Not all Black or African Americans are about that lifestyle. It feels like Walter has a sense of internalized racism. In other words, Walter absorbed all the prejudiced or racist comments in his mind that comes from the dominant group that has been talking down towards his racial group. Eventually, this information bombarded him and made him have self hatred towards his own race. This led to Walter into becoming racist towards his own idea. Therefore, I dont agree what Walter was stating about his own race to be true. There are some African Americans that are struggling and hustl ing to live a better life for themselves or their family. For instance, Lena Younger, the mother of Walter, wasnt satisfied on how she saw her family living in the apartment together and werent getting along. With the insurance money that she had inherited from her husband that passed away, she decided to live her American dream: to buy a nice house for her family in a very nice neighborhood -Clybourne Park. In the text, Lena was telling Ruth Them houses they put up for colored in them areas way out all seem to cost twice as much as other houses. I did the best I could (Hansberry 95). This seems like these racist laws that they put up for colored people were given unfair treatment to grant them access to equal opportunity of housing like the European or Caucasian people. Although she got a new house. it felt like she had to go out of her way even more to find a house thats not only good for her family but was financially stable for her to buy the property. When Lena brought the hous e in Clybourne Park, she was trying to prove a point in the society. Mama insists on having her family permission or approval to stop the economic oppression that was happening in Chicago during that time period of segregation (Gordon 127). To sum it up, there was a lot of racial segregation and discrimination going on throughout this time period (1950s-1960s) for African Americans. As this was a tough battle to fight and break the cycle of segregation, Black people and White people should be created equally and having the same type of assess to having the same types of jobs and housing. They shouldnt be treated differently because of their skin color. We need to come together as a whole and create peace and not destroying each other. Works Cited A Raisin in the Sun. Drama for Students, edited by Sara Constantakis, vol. 29, Gale, 2012, pp. 131-155. Gale Virtual Reference Library, https://link.galegroup.com.lehman.ezproxy.cuny.edu/apps/doc/CX2279600018/GVRL?u=lehman_mainsid=GVRLxid=ca7e8536. Accessed 11 Dec. 2018. Gordon, Michelle. Somewhat like war: the aesthetics of segregation, black liberation, and A Raisin in the Sun. African American Review, vol. 42, no. 1, 2008, p. 121+. Academic OneFile, https://link.galegroup.com.lehman.ezproxy.cuny.edu/apps/doc/A194963506/AONE?u=lehman_mainsid=AONExid=ac1125d9. Accessed 11 Dec. 2018.

SSD2 Module 1 Notes - 31223 Words

MODULE 01 NOTES SOP- STANDARD OPERING PROCEDURE Determine the SOP purpose and target audience for distribution. Uniforms Your reference will be Local Policy, AR 670-1 Leaves and Passes Your reference will be AR 600-8-10 Motor Stables Your reference will be DA Pam 750-1 Key Control Your reference will be AR 190-51, 190-11, 735-5 References Citations must be accurate and thorough-title, type, number, and date of publication; online links if appropriate; and identifying information for correspondence or meetings. Purpose A brief statement that outlines the purpose of the SOP, describing its function, applicability, and objective. Summary A few sentences summarizing the content. Though placed near the beginning, it should be composed last.†¦show more content†¦You should coordinate a final review of the SOP by another person or persons to correct any grammatical and doctrinal errors prior to obtaining authentication, or the signature of the approving authority. Now your SOP is complete and ready for distribution. Determine your reproduction and distribution requirements in accordance with your local (unit) procedures. Base your reproduction and distribution on a need to know basis and the SOP s security classification. Remember, any copies of the SOP not issued will require you to have a place or area to secure them, so keep reproduction of the SOP to a bare minimum. In this lesson, you learned to write a platoon standard operating procedure (SOP) by: Determining the SOP purpose and target audience for distribution, Determining the SOP content, Determining the SOP coordination approval requirement, Preparing the final SOP. Communicate effectively at the direct leadership level Methods of Human communication: Verbal or oral, nonverbal and written. Verbal/Oral Communication - This type of communication relies on word, visual aids, and nonverbal elements to convey the meaning. Oral communication includes discussion, speeches, presentations, interpersonal communication and many other varieties. In face to face communication, the tone of voice and voice tonality

Servant Leader By Robert K. Greenleaf - 1310 Words

Introduction Servant leadership begins when a leader is selfless and understands the nature of being a servant. The term servant leadership was coined by Robert K. Greenleaf in â€Å"The Servant as Leader† essay which was published in 1970. The mindset of a servant leader is one who wants to give back to others first and believes in selfless service. The ability to lead and aspire to be selfless is a skill every leader does not have. Over time, servant leaders like Nelson Mandela and Angela Merkel have been seen in their perspective countries. From childhood to young adults, both Mandela and Merkel has should servant leader qualities in their demographics. Listening and learning from other are two of the essential skills needed to be a servant leader. When running and/or leading an organization, having experience in listening to their followers/peers is fundamental in understanding servant leadership. The nature of servant leadership is not only the character of the leader but the positives behaviors and matter in which the leader conducts themselves. Relationships are significance to a servant leader, it is vital to have individuals around the leader that has some of the same values and goals. As stated by Greenleaf, â€Å"The servant-leader is servant first†¦ It begins with the natural feeling that one wants to serve, to serve first. Then conscious choice brings one to aspire to lead. That person is sharply different from one who is leader first, perhaps because of the need toShow MoreRelatedSummary Of The Servant As Leader By Robert K. Greenleaf1459 Words   |  6 PagesPrior to his appointment as the Secretary of Veterans Affairs (SECVA) Robert (Bob) McDonald was already well-known for his advocacy and promotion of the concept of â€Å"Servant Leadership† a term first coined by Robert K. Greenleaf in 1970. The author first wrote about the concept of Servant Leadership in an essay titled â€Å"The Servant as Leader.† In his essay, Greenleaf recounted his reason for writing the essay, stemmed from the belief that the country was in a leadership crisis and he had a responsibilityRead MoreServant Leadership By Robert Greenleaf And Dirk Van Dierendon ck Essay1491 Words   |  6 Pageseveryone has a different definition of servant leadership. Some focus on specific characteristics required of leaders, others are more interested in the interactions with others. Nevertheless, there is more recently a large emphasis on servant leadership in ministry. Servant leadership is an incredibly integral part of being a healthy leader in ministry. Servant leadership requires you to be attentive, be a model of specific characteristics outlined by Robert Greenleaf and Dirk van Dierendonck, and theRead MoreServant Leadership By Robert K. 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The Long Term Effects Of Racism - 961 Words

Racism causes individuals to devalue themselves, and can lead to self-hatred. Numerous surveys and experiments conducted by researchers have shown the long-term effects of racism on different ethnic and racial groups. In surveys conducted by Camara P. Jones, research director of Social Determinants of Health for the CDC and a specialist on the health impact of racism, she found out that white people rarely spend time thinking about their race during the day. But 22% of blacks surveyed said they constantly think about their race, and 50% said they think of race at least once a day – they are constantly reminded of their blackness, Jones claimed. That has a profound effect on health (â€Å"Racism Is Harmful To Your Mental Health†). As racism†¦show more content†¦He said it was a matter of ihtiram, a matter of respect. He and Farzana moved their things into the hut in the backyard, where he was born. I pleaded for them to move into one of the guest bedrooms upstai rs, but Hassan would hear nothing of it. ‘What will Amir agha think?’ he said to me. ‘What will he think when he comes back to Kabul after the war and finds that I have assumed his place in the house?’ (Hosseini 219). Similar to people of colour, the Hazaras were also extremely despised, and looked down upon in Afghanistan. They were often kept as servants, as shown through Hassan’s case, in which his family had been servants for Amir’s family, and they were considered of lower value and worth than the Pashtuns. From an early age in his childhood, Hassan has therefore dealt with racial segregation and actions expressing distaste towards him from the larger community. It was very clear that as someone of lesser authority and worth due to his ethnicity, he was merely someone who did housework for Amir. When society itself is promoting acts of racism and disdain toward the Hazaras while often keeping them as slaves, those who are of that group cannot help but feel unsafe, or unhappy with the ethnicity they were born into. The hatred towards the Hazaras can lead to the victims slowly believing these insults. This would make them hesitant to approach others for fear of being humiliated ab out their race. Hassan’s decrease in self-worth is evident when heShow MoreRelatedEnding The Cycle Of Minority1585 Words   |  7 PagesCycle of Minority Crippling Race is a term that society has created. The term has had a long history within the United States and has grown in both the complexity of its meaning and effects as time has progressed. Before race and physical characteristics were used as a way of dividing people, nation’s would sort their population based on religion, social status and language. 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Walking Across Egypt - 943 Words

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Application or Innovation in Engineering and Management

Question: Discuss about the Application or Innovation in Engineering and Management. Answer: Introduction Conceptual framework is a philosophy that helps in practicing the qualitative process of theories (Jabareen, 2009). Conceptual framework supports in establishing the concepts of motivating financial reporting system by setting the standards in business operations. Thus, it can be stated that the framework is more useful in understanding the objective of the financial reporting (Wiley, 2010). Corporate reporting is considered as the information, which is required to be provided to all the counterparties for maintaining a successful business transaction. It further helps to influence the corporate behavior, which potentially benefits the companies in initiating necessary changes in the business transactions (Eccles Serafeim, 2014). In the similar context, prudence is considered as one of the accounting principles that help to measure basic practical essentials of accounting. Prudence commonly defined as the capacity to respond to the uncertain conditions raised throughout the work pro cess (Pasekov, et al., 2011). To maintain an ethical and transparent work environment in the entire domain the Australian Accounting Standards Board (ASSB) has initiated certain regulations that every company needs to follow in their work process. ASSB is a government agency that concentrates to develop the quality of accounting standards for bringing transparency in the financial statements (Australian Accounting Standards Board, n.d). The paper intends to identify the contribution of conceptual framework along with prudence in addressing the disparity in corporate reporting. In accordance with the paper objective, two different companies namely A-cap Resource Limited and Deep Yellow Limited have been selected to compare their financial reports. Compliance of Annual Reports with Conceptual Framework AASB Standard Analysis of A-cap Resource Limited A-cap Resource Limited is a company listed in the Australian security exchange and considered to be the largest deposits of uranium in the world. The major objective of the company is to develop the production of uranium projects by keeping the interest of shareholders, which can help to continue the business with higher profitability in long run (A-cap Resource Limited, 2016). The chairmans report of 2015 shows decline values of the commodities in the resource sector due to which the company has changed the board members for developing the activities in the market (A-cap Resource Limited, 2015). Figure 1: Profit Loss Statement Source: (A-cap Resource Limited, 2015) Concerning the financial activities of A-cap Resource Limited, it is evident that the company earned profit of around $718,322 in the year 2013. However, it has experienced loss of a quite amount i.e. $3,005,965 in the period 2014 to 2015. The company again earned a profit of $35,098,626 in 2015, but the share price still reduced for which the company experienced a basic loss per share of $ 0.78 in the same year. On the other hand, the financial capability of the company is comparatively higher as the total asset of the company has increased from $42,633,116 to $50,180,731 in the year 2015, wherein the total liabilities has decreased from $1,193,038 to $974,181. In addition to this, the annual report also depicts that the net asset of the company has been enhanced from $41,440,078 to $49,206,550 in the year 2015. In this regard, the cash flow statement of the company helps in explaining the investment spending of the company (Bond et al., 2003). Thus, according to the cash flow state ment, cash and cash equivalents of the company at the end of the financial year has decreased from $5,070,514 to $2,207,637 from 2014 to 2015 (A-cap Resource Limited, 2015). The financial information can be elaborated in more effective manner through the following figure: Figure 2: Consolidated Statement Source: (A-cap Resource Limited, 2015) Based on the information obtained from the company reports, it can be stated that A-cap Resource Limited has always practiced all the policies by following the recommendation of the Australian Security Exchange (ASX) to maintain transparency within the business. Apart from this, the financial report represents the actual view on the financial condition and operation results as per the standards set by the AASB. The company has effectively communicated with the ASX regarding the information, wherein the financial statement of the company properly included all the criteria according to the AASB including the Australian Accounting Interpretations. From this perspective, it is stated that provisions have been implemented for providing benefits to the employees as well as other stakeholders. For instance, by disclosing remuneration in the Directors report, the company can fairly and responsibly address all the issues that might face by the employees (A-cap Resource Limited, 2015). Hence, it is observed that by following the rules and criteria of the AASB the company has successfully enhanced its overall performance along with the satisfaction level of the stakeholders as well. Figure 3: Cash Flow Statement Source: (A-cap Resource Limited, 2015) Analysis of Deep Yellow Limited Deep Yellow Limited is also an advanced uranium exploration company, which operates in Australia and Namibia. The preliminary focus of the company is become a developer and producer of the uranium by concentrating on the Namibian projects (Deep Yellow Limited, 2015). The consolidate statement of profit and loss explains that the revenue and other income of the company have increased from $158,513 to $687,875 from 2014 to 2015. The total comprehensive loss for the period 2015 is $18,713,144, which is lesser as compared to 2014i.e. $22,901,684 (Figure 4 (2Deep Yellow Limited, 2015). Figure 4: Profit Loss Statement Source: (Deep Yellow Limited, 2015) Apart from this, the total asset of the company has decreased from $72,061,973 to $57,907,524 from 2014 to 2015, whereas the total liabilities have increase from $307,035 to $ 286,538 in the year 2015 as compared to 2014. This implies that the company needs to concentrate on enhancing assets which in turn will help to continue the business in more effective manner (Deep Yellow Limited, 2015). The rise in the cash and the cash equivalents of the company is also evident from $1,235,654 to $ 3,926,631 (Deep Yellow Limited, 2015). In this regard, it can be affirmed that the company has positively adopted the accounting principles for the preparation of the financial statements as per the standards set by AASB. The corporate governance of the company follows the framework set by the ASX council (Deep Yellow Limited, 2015). The financial statements can be illustrated through the following figure in more elaborately: Figure 5: Consolidated Statement Source: (Deep Yellow Limited, 2015) Disclosure of the information by the company helps to attract the interests of potential investors for further investment (Li, 2008). Disclosure policy of the company has been complying with the recommendations of the ASX requirements, wherein the remuneration of the executives are monitored by the remuneration committee that helped in initiating appropriate measures concerning the packages of the executives or non-executives and other members as well. The ethical practices are actively promoted by the company to keep a peaceful environment among all the stakeholders (Deep Yellow Limited, 2015). Figure 6: Cash Flow Statement Source: (Deep Yellow Limited, 2015) Inclusion of Prudence in the Conceptual Framework Prudence is the ability to practice public usefulness guideline in which the behavior and decisions of companies are reviewed. The concept of the prudence can provide more positive outcome to the companies that takes the responsibility of its endurance (Beecher, 2008). The financial statements included in a document of a framework that increases the process of the setting standards and its development for future assistance. The conceptual framework provides a foundations on which the standards of accounting is largely depends (Pearson, 2010). Prudence plays a crucial role in the conceptual framework for setting right standards for the financial statements. The preparation of the financial accounts has to compete with many difficulties and uncertain circumstances such as inclusions of doubtful receivables, unexpected life of equipments and machineries (IFRS, 2015). These uncertainties can be well addressed by exercising the prudence in preparing the financial accounts (Stedman, 2011). The implementation of the prudence can be seen clearly on both the listed companies namely A-Cap Resource Limited and Deep Yellow Limited. The companies have identified and supported their responsibilities by setting the accounting standards while preparing financial statements. The exercise of the prudence assists in identifying the overstatement of assets and incomes as well as the understatement of liabilities and expenses. The Directors report of A-Cap Resource Limited revealed the financial position and performance of the companies, wher ein it is observed as per the report that the employees has effectively contributed in satisfying their role. The principal activity of the Consolidate Group is to study the ongoing possibility of Letlhakane Uranium Project. The group has adequately compliance with the environmental legislation, by designing the remuneration policy through which the company has managed to offer long-term incentives for the directors and executives (A-Cap Resource Limited, 2015). On the other hand, the main activity of the Deep Yellow Limited for the year 2015 is to explore the uranium mineral in Namibia and diversify its iron ore project. The board of the company has successfully identified key operational issues, which helped in monitoring the performances. The monthly report of performance is regularly evaluated by the board during the board meetings, which supported in sorting the areas of difficulties in business operations. In addition, the group effort of the company is also able to protect its core assets and kept the strong companys position in the market. Therefore, by continuing such proceeding, the company can manage the difference in the corporate reporting. In this regard, the coordination between the managements has played a significant role in eradicating the disparity among the management professionals (Deep Yellow Limited, 2015). Comparing and Contrasting the Two Annual Report A-Caps Resource Limited and Deep Yellow Limited both have followed the guidelines set by the AASB in preparing the financial statements. The depreciable amount of the all fixed assets of the A-Caps Resource Limited has been performed on a straight line basis over their useful lives, wherein the rates of depreciation are vehicles 25%, computer hardware software 20%, furniture and fittings 15%, geophysical equipment 20%, containers and sheds 15% and camp field establishment 15% (A-cap Resource Limited, 2015; Velmurugan, G, 2014). On the other hand, the depreciation of machinery and plant of Deep Yellow Limited has been calculated using the written down value method to allocate the costs, net residual values against the estimated lives, which includes office equipment and fittings 12.5%-33% of cost, site equipment 25% of cost, motor vehicles 25% of cost and leasehold property and buildings 5% of cost. Hence, it is apparent that both the companies have followed the advanced accounting principles by preparing the financial statements on a historical cost basis (Deep Yellow Limited, 2015). The categorization of the assets and liabilities of both the companies followed the criteria according to the advanced accounting principles and set standards of the AASB. Besides, the annual report of the company shows the certain degree of credibility as compared to other corporate source (Jenkins Yakovleva, 2006). Hence, both companies annual reports have helped in comparing the performances and identifying the differences in the work (Bose, 2010). Therefore, it can be stated based on the annual reports that although the companies have different types of operation process and strategic priorities, evident in the reports, both the companies have operated the business according to the set standards of AASB. Conclusion Based on the evaluation of A-Cap Resource limited and Deep Yellow limited, it is apparent that both the companies operate their businesses in the energy industry. The conceptual frame of AASB has been followed by both the companies, wherein A-Caps Resource Limited is able to convert the loss suffered in 2014 into profit by the year 2015. The companys net asset has also been increased as compared to 2014. On the other hand, Deep Yellow Limited has to experience a loss in 2015, though the amount has decreased as compared to the year 2014. The company has failed to increase the value of its net asset in 2015, but the total current assets have been cited as increased. From this perspective, it can be stated that A-Caps Resource limited is unable to increase the total current asset in 2015. To mitigate this concern the company can use the sweep accounts through financial institution and decrease the overhead expenses. To get more inflow of the cash, A-Caps Resource needs to improve the borrowings, loans and debt management with legitimacy and economic reasonableness. From a different perspective, it is also apparent Deep Yellow limited has encountered a loss in 2015, which can be mitigated by minimizing the overhead cost through the utilization of the bookkeeping in an efficient manner. Apart from this the company is also suggested to increase the paid-up capital and decrease the liabilities as well. References A-cap Resource Limited, 2015, Chairmans Report, Annual report 2015, pp. 1-70. A-cap Resource Limited, 2016, Home. Strategy. viewed 08 September 2016 https://acap.com.au/corporate/strategy/ Australian Accounting Standards Board, No Date, AASB board. About The ASSB. viewed 08 September 2016 https://www.aasb.gov.au/AASB-Board.aspx Beecher, J, A 2008, The prudent regulator: politics, independence, ethics, and the public interest. Energy Law Journal, vol. 29, pp. 577-614. Bond, S et al. 2003, Financial factors and investment in Belgium, France, Germany, and the United Kingdom: A comparison using company panel data, The Review of Economics and Statistics, vol. 85, no. 1, pp. 153-165. Bose, D, C 2010, Advanced accounting, PHI Learning Pvt. Ltd, New Delhi. Deep Yellow Limited, 2015, Company Profile, Annual report 2015, pp.1-57. Deep Yellow Limited, 2015, Governance. Corporate Governance Statement, viewed 08 September 2016, https://www.deepyellow.com.au/corporate/governance.html Eccles, R, G. Serafeim, G 2014, The functions of corporate reporting. Corporate and Integrated Reporting: A Functional Perspective, pp.1-21. IFRS, 2015, A Tale of prudence, Investor Perspectives, pp.1-6. Jabareen, Y 2009, Building a conceptual framework: Philosophy, definitions, and procedure, International Journal of Qualitative Methods, vol.8, no.4, pp. 49-62. Jenkins, H, Yakovleva, N 2006, Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure, Journal of Cleaner Production, vol. 14, pp. 271-284. Li, F 2008, Annual report readability, current earnings, and earnings persistence, Journal of Accounting and Economics, vol. 45, pp. 221-247. Pasekov, M. et al., 2011, Auditors insight on prudence principle application in Czech Smes, Recent Researches in Applied Economics, pp. 139-144. Pearson, 2010, Why a conceptual framework, Conceptual Framework for Financial Reporting, pp.36. Stedman, J, M 2011, Their application to assessment of psychopathology and psychotherapy, Practical Philosophy, vol. 10, no. 1, pp. 57-64. Velmurugan, G 2014, A study on depreciation of assets under the companies act, 2013, International Journal of Application or Innovation in Engineering Management, vol.3, no.12, pp. 183-191. Wiley, 2010, Conceptual Framework, Conceptual Framework for Financial Reporting, pp.1-23.