The Picture Of Dorian Gray By Oscar Wilde - 1523 Words

Reader Response Entry #6: Chapters 10-11 The Picture of Dorian Gray by Oscar Wilde was not received well by critics when it was published in 1890. This was because it contained themes of homosexuality and was considered scandalous. Now, it is just considered a philosophical novel dealing with morals. I think that this book would very much be viewed as indecent in Wilde’s time. For example, when talking about Dorian’s public image, Wilde writes, â€Å"Society--civilized society, at least--is never very ready to believe anything to the detriment of those who are both rich and fascinating. It feels instinctively that manners are of more importance than morals† (Wilde 90). Certainly, many people reading it in that time period would feel negatively towards these words, which exclaim that society is blind to the real characters of certain people, but only look towards wealth and appearance when it comes to first impressions. Also, when talking about marriage, Lord Henry says, â€Å"Never marry at all, Dorian. Men marry because they are tired; women, because they are curious: both are disappointed† (Wilde 31). This quote could be interpreted as in support of homosexuality, which would be deemed very controversial in Wilde’s time. I think that this book deserved its reputation of being indecent. It talks about drug use and murder, along with the discussion of morality. All of these things are not condemned in the novel. However, I think that in today’s time it would be less controversialShow MoreRelatedThe Picture Of Dorian Gray By Oscar Wilde2792 Words   |  12 Pages The Picture of Dorian Gray by Oscar Wilde In Oscar Wilde’s first novel The Picture of Dorian Gray, Wilde strategically uses his main characters Lord Henry Wotton and Basil Hallward to represent good versus evil influences throughout the reading. In the book, Dorian Gray plays the role of the everyman who is in a vicious circle on having to decide between the side of good or evil. Lord Henry is the evil influence and is seen as a more devil-like character while Basil Hallward is the good ChristianityRead MoreThe Picture of Dorian Gray by Oscar Wilde832 Words   |  3 Pagescharacteristics of self-destructive properties. In the novel The Picture of Dorian Gray, Oscar Wilde shows how these can lead to a man’s downfall. He displays this through the character of Dorian Gray. The novel explains how as Dorian grows up and through his life, he is ultimately destroyed by his own ego, vanity and inability to change or realize how what he does affects not only him but the lives of those around him. Dorian Gray strugg les throughout the novel with the daunting facts that he isRead MoreThe Picture of Dorian Gray by Oscar Wilde1967 Words   |  8 Pages In The Picture of Dorian Gray, Oscar Wilde disputes the role and conflicts between Aestheticism and morality. He exposes his contradictions and inner struggles throughout his three main characters: Lord Henry, a nobleman who criticizes the moralism and hypocrisy of Victorian society and openly expresses his Aesthetic thoughts, Dorian Gray, a handsome model influenced by Lord Henry’s views on beauty and morality, and Basil Hallward, an artist captivated by Dorian’s beauty. The novel mainly dealsRead MoreThe Picture Of Dorian Gray By Oscar Wilde1414 Words   |  6 Pagesto me†¦(â€Å"Fallenoracle†).† This quote from the tv series Quantico does an effective job of expressing what Lord Henry’s influence has done to Dorian Gray throughout the philosophical novel, The Picture of Dorian Gray by Oscar Wilde. While some might argue that Dorian s actual nature does not change significantly, an additional perspective is that Dorian Gray is a dynamic char acter that gains negative character traits by becoming vain of his youth, increasingly paranoid of someone learning of his portraitRead MoreThe Picture Of Dorian Gray By Oscar Wilde1060 Words   |  5 PagesThe Picture of Dorian Gray by Oscar Wilde is a philosophical/gothic fiction. Setting: The novel takes place in the peak of the Decadent artistic movement of the 1890s, which occurred in the Victorian era of London and is known for its judgmental social standards, highlighting the contrast between the wealthier, materialistic higher classes and the dull middle-class society, making the novel more audacious. Plot: A famous artist named Basil Hallward completes his first portrait of Dorian Gray: aRead MoreThe Picture of Dorian Gray by Oscar Wilde687 Words   |  3 PagesThesis-In The Picture of Dorian Gray by Oscar Wilde, main character, Dorian Gray , in his times of greatest pain chooses to focus only on what is beautiful which leads to his death and shows that beauty obscures reality. Dorian Grays romantic interest, Sibyl kills herself after an altercation with Dorian; he looks at the nature around him to avoid the reality of the suicide that he has caused. Dorian first sees Sibyl when she acts at a rundown and low quality theater. She acts as many charactersRead MoreThe Picture Of Dorian Gray : Oscar Wilde2014 Words   |  9 PagesAdrian Balakumar Mr.Sal AP Lit 15 December 2014 The Picture of Dorian Gray - Oscar Wilde 1) In the book, The Picture of Dorian Gray, several characteristics of the world have been presented. The author portrays the world as a den of individuals with a skewed view of the immediate environment. The author depicts the world as a place where physical traits like beauty or handsomeness are important than a person’s virtues. Dorian spends his time studying music and other beautiful things that life hasRead MoreThe Picture Of Dorian Gray By Oscar Wilde1731 Words   |  7 PagesMy choice for this summer reading assignment was to read The Picture of Dorian Gray by Oscar Wilde. This is a philosophical fiction novel meaning it devotes a significant portion of the novel to sort the questions that are addressed in discursive philosophy, that can include: the role in society, the purpose of living, ethnic or morals, experience, etc. Throughout history art has played a huge role in portraying the structure of society and how the people play in it.The novel takes place in theRe ad MoreThe Influences of Oscar Wilde The Picture of Dorian Gray1582 Words   |  7 PagesThe Influences of Oscar Wilde Throughout his life Oscar Wilde had many strong influences exerted upon him. During his early childhood his mother influenced him and into college some of his professors and certain philosophers left a substantial impression upon him. Into adulthood these influences leaked out in his writing. These influences gave him ample ideas for writing The Picture of Dorian Gray. Wildes study of the Hellenistic ideals of Epicurus, his coddled lifestyle as a child and his devotionRead MoreOscar Wilde s The Picture Of Dorian Gray1544 Words   |  7 Pagescelebrity I find that it is inevitable to avoid being a part of some sort of controversy. At the height of Oscar Wilde’s career is where he found himself in just that. Although Wilde’s novel, The Picture of Dorian Gray is praised today, in the late 1800s it was seen by others as a negative shift in society and literature. In the film â€Å"Wilde†, after the release of The Picture of Dorian Gray, Wilde’s wife Constance and his mother Jane have a conversation in regards to the novel that gives insight to

Nursing in Perspectives Free Essays

Nursing is a profound profession which requires professional skills and knowledge, high level of expertise and managerial skills. Following Parker Clare (2006): â€Å"Critical thinking is a vital skill to have as a nurse. Nurses are engaged in providing care to people who have a right to high quality professional conduct and health services (p296). We will write a custom essay sample on Nursing in Perspectives or any similar topic only for you Order Now Applied to nursing profession, critical thinking aims to improve healthcare services through new methods and self-developed professional skills of nurses. Critical thinking combines the ability to meet the requirement of a new age and respond effectively to technological innovations and scientific discoveries. Changing economic environment and globalization process has a great impact on the nursing science, and compel to specify concepts of management and its fields. During the last decades, the definitions of critical thinking in nursing have been changes. For instance, Ennis Milman in 1985 defined critical thinking in nursing as â€Å"reasonable, reflective thinking focused on what to believe or do† (Critical Thinking in Nursing 2007). In five years, McPeck, (1990) defined it as: â€Å"the propensity to engage in an activity with reflective skepticism† (Critical Thinking in Nursing 2007). Monitoring was an important method that helped to search for new trends in nursing. Today, nurses take into account internal and external factors that influence a patient. The most recent explanation of critical thinking is proposed by the University of New Mexico (2007): â€Å"nursing utilizes critical thinking as diagnostic reasoning and professional or clinical judgment. Critical thinking in nursing is based on a triggering event or situation, a starting point, scaffolds, processes, and outcomes that make up a continuous or iterative feedback loop† (Critical Thinking in Nursing 2007). In modern world, critical thinking in nursing is a broad concept with include advanced knowledge and discovering, creativity and passion, authenticity and ability to foresee coming changes. Critical thinking in nursing aims to extend traditional nursing roles in order to keep abreast of time and rapidly changing technology. Daniels (2004) underlines that it may be exercised as an attribute of position or because of personal knowledge or wisdom. Modern nurses see themselves more as conservators and regulators of the exist ­ing order of affairs with which they identify, and from which they gain rewards. Critical thinking helps to create a sense of identity which does not depend upon membership or work roles. On the one hand, nursing gendered identity and cultural identity has a great impact on their skills and ability to deliver high quality service. Many problems associated with the relationships between people of different cultures stem from variations in norms and values. Modern society is marked by cultural diversity problems which influence healthcare services and service delivery. Critical thinking is crucial for culturally competent nurse because it helps to communicate with diverse clients and meet their needs. For instance, Hindus and Asians share specific beliefs as for parts of the body and health, and in this case a nurse should take into account cultural and religious practices of these patients. Following Dreher and Macnaughton (2002): â€Å"the health care system has nested the accountability for cultural competency with the clinician who provides direct services to individuals, where the application of cultural information is likely to be least useful† (p181). For a nurse, the key advantages of convergence are that ideas and techniques developed in one cultural or national setting may be transferred to another and used effectively. These variables shape the values and hence the behavior of people (Potter Perry, 2005). Critical thinking determines the quality of decisions and actions of a nurse. A higher level of professional autonomy and shared governance should be seen as the main features of critical thinking. Critical thinking is exercised through greater knowledge and exper ­tise. It may also be based on the per ­sonal qualities of the nurse and the manner in which authority is exercised. In contrast to traditional theories of nursing leadership, nursing expert power is based on new knowledge about technology and critical thinking used in nursing profession. Critical thinking is based on credibility and clear evidence of knowledge or expertise; for example, the expert knowledge of ‘functional’ specialists. Stone (2000) states that if the information is satisfactorily ascertained from secondary sources, the nurse opts to complete this component of the assessment by relying on past records. Documentary data obtained from patients’ records is often termed ‘secondary’ because the information has originally been collected by other people and for other purposes. Thus, critical thinking determines further actions and behavior patterns which support clinical and service development. In several decades ago, nurses were limited by strict rules and tasks which prevented them to respond effectively to changing environment (Potter Perry 2005). Today, technology and information technology demands critical thinking and decision making in nursing (Sharp, 2000). Also, there is a great shift in organizational values and personal traits of the nurses. Changing social environment influences human values and conflicts with human dignity and importance (Sullivan Decker, 2005). The balance of power has undoubtedly shifted to nurses who have more choice over how to conducts relationships with their administration, colleagues and patients. Critical thinking in nursing is aimed to improve influences on the environment and determine perspectives of further development on the macro- and micro- level. In this situation, to be an effective and professional nurse, it is necessary to exercise the role of critical thinker based on advanced knowledge and expertise (Durgahee, 2003). A common view is that the job of the nurse requires the ability of critical thinking and that leadership is in effect a sub-set of management. In terms of critical thinking, there is a need to be flexible and be ready to innovate and to adopt new technologies as they come along. The way in which healthcare organization has to employ the latest technology can be an important determinant of its competitive advantage. For instance, increased role of computers and technological solutions require new skills and decision making practices in medicine. For instance, if technology does not work properly and it threatens life of a patient, a nurse should react accordingly to the situation and replace it with alternative solution (Kozier et al 2004). Critics (Sullivan Decker, 2005) admit that three decades ago nurses were not ready and prepared to apply critical thinking to their work and this led to high death rates caused by technology failure. Healthcare is one of the main industries responsible for exceptional service quality and interpersonal communication. Service quality is determined by technological processes and innovations in its field. Critical thinking has speeded up health delivery processes, transformed working practices and increased the efficiency of healthcare services. Interestingly, it is in the technological environment that it is some ­times possible for large healthcare organizations to actually exert influence rather than be the recipients of it. Respect and personal worth of every patient are the core human-related factors employed by the nurses (Garrison 2004). Nursing staff is responsible for communication and interaction with the patients. For this reason, nurses should be flexible to respond effectively to changing environment and customers groups. As a result, high degree of autonomy cannot be effectively used by all nursing staff. Healthcare organizations start to apply ‘critical thinking’ into practice seeing it as a high level of specialist practice and competitive advantage in healthcare services. Also, critical thinking in nursing is concerned with those activities involved in recruiting of professional staff, training, and development within the healthcare infrastructure, namely the systems of planning, finance, medical service control, etc. which are crucially important to an strategic capability in all healthcare activities (Potter Perry, 2005). Today, a special attention is given to proper function of medical staff and empowerment which helps to improve efficiency of medical practice. Critical thinking is one of the main requirements in modern service learning. In learning, â€Å"critical thinking [is] a reasoning process reflecting on ideas, actions, and decisions in clinical experience by the nursing student and others (Anaya et al 2003, p99). The advantages of critical thinking in nursing are fast response to changing conditions and environment and ability to apply recent technologies into practice. It increases confidence of nurses and level of healthcare services. Using critical thinking approach, nurses are able to shift the situation using these new creative approaches based on advanced relationships and inquiry. Also, it is strongly influenced by resources outside the healthcare organization which are an integral part of the chain of activities between the healthcare service design and the level of medial treatment (Sharp, 2000). Change is a threat to routine and their role in healthcare management. It is also true that many nurses do not know what their role is, and in recent years attempts have been made to clarify individual roles. Critical thinking is ‘a vital skill’ for nurses because it determines the style of management and leadership. Critical thinking can be interpreted as a response to the need to meet heightened customer expectations and face intensi ­fied technology solutions. Critical thinking encourages nurses to adopt a positive attitude and have personal involvement in service delivery. Also, it allows healthcare organization to expose nursing staff to new forms of service and management. Critical thinking is constructed on a rational basis and allows nurses respond to patients’ needs in an appropriate manner. For a modern nurse, it is crucial to be accountable to patients’ families, and close friends who come to visit them. References 1.   Anaya, A., Doheny, M.O., Panthofer, N., Sedlak, C.A. (2003). Critical Thinking in Students’ Service-Learning Experiences. College Teaching, 51 (3), 99-104. 2. Critical Thinking in Nursing The University of New Mexico (2007). Retrieved 31 May 2007, from   http://hsc.unm.edu/consg/conct/whatis.shtml 3.   Daniels, R. (2004). Nursing Fundamentals: Caring and Clinical Decision Making, Thomas Learning, Oregon. 4. Dreher, N., Macnaughton, N. (2002). Cultural competency in nursing: foundation or fallacy? Nursing Outlook, Sep-Oct; 50 (5):181-6. 5.   Durgahee, T. (2003). Higher level practice: degree of specialist practice? Nurse Education Today. Apr; 23 (3), 191-201. 6. Garrison, D.R., Morgan, D.H., Johnson, J.G. (2004). Thriving in chaos: Educating the nurse leaders of the future. Nursing Leadership Forum. Fall; 9 (1), 23-27. 7. Kozier B., Erb G., Berman A. Snyder S. (2004). Fundamentals of Nursing: Concepts, Process and Practice, New Jersey, Pearson Education Inc. 8. Potter, P. Perry, A. (2005). Fundamentals of Nursing. Elsevier PTE LTD, Singapore. 9.   Sharp, Nancy. (April 2000). The 21st century belongs to nurse practitioners. Nurse Practitioner, p. 56 10. Sullivan, E.J., Decker, Ph. J. (2005). Effective leadership Management in Nursing 6th ed. Pearson Hall.    How to cite Nursing in Perspectives, Essay examples

Financial Statements Monitoring Mechanisms -Myassignmenthelp.Com

Question: Discuss About The Financial Statements Monitoring Mechanisms? Answer: Introducation As ASIC only commenced legal proceedings in the Federal Court on 4 March 2016, at the reporting date of 30 September 2016, these proceedings are in the early stages and no reliable estimate can be made as to the amount of obligation, or whether there will be an obligation. Therefore, in accordance with 1AASB 137 Paragraph 14, no current provision needs to be made for the possibility of a contingent liability resulting from the litigation by ASIC. However, AASB 137 Paragraph 16 outlines that whether or not it is likely that a present obligation exists, an entity shall disclose a contingent liability, unless the possibility of an outflow is remote. It would therefore be more likely that the ANZ should disclose the contingent liability, as there is probably a more than remote possibility that there will be an outflow of resources embodying economic benefits, in the future, as a result of the court proceedings by ASIC. It would be advisable to disclose now to avoid the chance of non-compliance. Below is the Note to the Financial Statements which ANZ included in its 2015-2016 Financial Statements in respect to these allegations. Notes to the Financial Statements Other Contingent Liabilities and Contingent Assets ii) Proceedings in relation to Bank Bill Swap Rate (BBSW) On 4 March 2016, ASIC commenced court proceedings against ANZ. ASIC is seeking declarations and civil penalties for alleged market manipulation, unconscionable conduct, misleading or deceptive conduct, and alleged breaches by ANZ of certain statutory obligations as a financial services licensee. ASIC has subsequently initiated similar proceedings against two other Australian banks. ASICs case against ANZ concerns transactions in the Australian interbank BBSW market in the period from March 2010 to May 2012. ANZ is defending the proceedings. The potential civil penalty or other financial impact is uncertain. ANZ has disclosed the contingent liability in accordance with AASB 137. At the very least, ANZ was required to provide a brief description of the nature of the contingent liability, in accordance with AASB 137 Paragraph 86, which is what they have done. They have also informed interested parties that the financial impact is uncertain and have therefore not provided an estimate of the financial effect as required in Paragraph 86, where practicable. A Reference is also made to the BBSW proceedings in Principal Risks and Uncertainties Paragraph 28, where the contingent liabilities as at 30 September 2016 are listed. In these cases, there were clearly the present obligations resulting from past events, being that it was clear that ANZ had not sought to determine the actual credit limit required by the customers and had given them no options to elect a different overdraft amount, as required by the National Credit Act, which is administered by ASIC. Therefore, there would be probable outflows of resources embodying economic benefits, as a result of ANZs actions. Along with this, a reliable estimate could be made of the amount of the obligation due the fact that ASIC has a scale of fine amounts available. AASB 137 Paragraph 14 requires that a Provision is made when all of these requirements are met. The estimated fines should be recorded as a Contingent Liabilities at the time ANZ was notified of the proceedings. As the fines were due for payment 16 August 2016, the Contingent Liability would no longer appear in the Financial Statements at the end of the period because it would have already been paid. However, shareholders who had followed media releases would expect to find some kind of detail about the proceedings and payment in the Notes to the Financial Statements, as these kinds of events affect the decisions of investors and therefore, it has impact on returns on investment. The fact that the fines are not an admission of guilt, does not take away from the requirements of AASB and the fact that there was an outflow of resources. All that can be found is the following, insignificant references, as part of the Chairmans Report and Notes to Financial Statements 2016: There is no doubt that mistakes have been made within the banking sector. At ANZ this has resulted in regulatory investigations, concerns over the conduct of staff and legal action involving former customers (Chairmans Report ANZ 2016 Annual Report). Moreover, in the Notes to Financial Statements 40: Other Contingent Liabilities and Contingent Assets (v) Other Regulatory Reviews - The nature of these investigations and reviews can be wide ranging and, for example, currently include a range of matters including responsible lending practices, wealth advice and product suitability, conduct in financial markets and capital market transactions. In the words of Gordon and During (2016), bank overdraft is a type of financing where the bank honours cheques in case of zero balance in the customer or business accounts and as a result, it depicts negative balance in the bank account. Moreover, a special type of bank overdraft is inherent, in which the cashbook balance is negative, while the bankbook balance is positive. However, as the presentation of those cheques is not made, the bank balance is not negative and there is absence of any actual bank overdraft (Council 2014). According to Paragraph 71 of AASB 101, the other current liabilities are not settled as portion of the normal operating cycle; however, they are due for settlement within a year after the reporting period or held mainly for lending. These include bank overdrafts, dividends payable and other non-trade payables. At times, ANZ Bank possesses the right in offsetting the balance of overdraft with another business bank account; the overdraft could be netted off against the other bank accounts that are maintained within the same bank. The net bank balance could be depicted in the form of balance of cash at bank. In case, ANZ does not possess the right to offset, the overdraft could be reported in the form of liability and in case; the overdraft is material, reporting needs to be made distinct from other liabilities. In addition, since ANZ Bank has to comply with AASB and IFRS, such overdraft needs to be treated in the form of cash and cash equivalents. However, the movement associated with the bank overdraft need not be reported in the statement of cash flows under any particular segment. According to Paragraph 4.9 of AASB 9, an organisation is needed to reclassify its financial assets, in case; the goal of the business model related to those assets changes in the organisational context. However, the frequency of such changes is very limited. The senior management of the organisation need to ascertain those changes due to internal or external reporting and relevancy needs to be present with the organisational operations while demonstrating to the external parties (Aasb.gov.au 2017). Moreover, Paragraph 5.9 (a) of AASB 9 states that an entity has a portfolio of commercial loans that it is intending to sell within shorter time span. The entity acquires an organisation managing commercial loans having the business model holding the loans for gathering the contractual cash flows. Thus, the commercial loan portfolio is not for sale anymore and the management of portfolio is now combined with the acquired commercial loans. All these are held for obtaining the contractual ca sh flows. ANZ Bank could depict all business and commercial loans in the form of borrowings in the liability side of the balance sheet statement. The reasons for providing and obtaining the business and commercial loans need to be disclosed in its annual report. Some of these reasons might include investment in real estate, supporting the ongoing operating losses and long-term software development (Minnis and Sutherland 2017). As a result, appropriate information would be available to all the stakeholders of ANZ Bank and the compliance with AASB 9 would be achieved fully. The two major factors that have impact on the value of financial assets in ANZ Bank and having relevancy to the banking sector include the following: Cash management practices: An effective cash management policy assures that a bank has cash in hand to finance the working capital needs whether revenues are stable or fluctuating (Radebaugh 2014). Due to this, the practices of cash management are the primary factors influencing the financial assets in ANZ Bank. The aspects of cash management policy include formation of cash reserves and collections of accounts receivable. The cash reserves raise the cash value in bank account, which assures greater liquidity and ANZ Bank could clear its dues in case of cash decline due to falling revenues. On the other hand, the procedures related to collections of accounts receivable minimise the time needed to collect the owed money to the bank. Thus, it could be depicted as decline in accounts receivable and rise in cash on hand in the balance sheet statement. Internal controls: As commented by Frias Aceituno, Rodrguez Ariza and Garcia Snchez (2014), inappropriate controls raise the risk of staff fraud and theft that might reduce the cash and inventory values in the balance sheet statement of an organisation. Thus, ANZ Bank needs to incorporate cash controls like duty separation, restricted access to financial data, utilising receipts that are pre-numbered along with assuring that such receipts stay in order. Along with this, the bank needs to ensure inventory controls like scheduled and random inventory counts. According to Paragraph 7 of AASB 137, provisions are defined as liabilities having uncertain amount or timing. In few nations, the provisions are utilised in the context of various items like impairment of assets, depreciation and doubtful debts. These are some adjustments to the carrying amounts of the assets. In order to write off bad debts from the annual report of ANZ Bank, if the accounts receivable of a business account is identified as uncollectible, it needs to be written off by removing the account from the section of accounts receivable. This method is considered as the allowance method and it complies with AASB 137 in an effective fashion (Crawford, Lont and Scott 2014). In this case, the entry needed to write off the bad debt account has impact on the balance sheet accounts only. The allowance for doubtful accounts needs to be debited, while ANZ Bank is required to credit the accounts receivable (Ruch and Taylor 2015). Thus, the bank need not have to report any loss or expense in its income statement. This is because such write-off has been covered under the previous adjusting entries for the projected expense of bad debts. Moreover, after ANZ Bank has written off the bad debt, it is possible that the bank has been paid part or the entire written off account balances. In that case, the bank could reinstate the account through reversal of the write-off entry and processing of the written off amount. At the time of loan issuance, a liability is created for the borrower along with an asset gain. The amount of the deposit increases with the supply of money (Everett 2015). At the time the borrower writes a cheque in contrast to the deposit. ANZ Bank needs to transfer the amount of reserve to the bank of the seller for clearing the cheque. The loan contract is still inherent with the borrower, but the liability of deposit has vanished. The bank of the seller has obtained the reserves along with an identical deposit liability. However, if the borrower defaults on the contract of loan, ANZ Bank could not obtain any amount of the principal lent. It then needs to write-off the overall loan amount in the form of an asset. It has resulted in loss in identical amount of its capital, which would minimise its capital/asset ratio. Since the liability of deposit has been transferred to another bank, the default could change the supply of money. Based on the amount of capital lost, the loan portfolio might have to be shrinking on the part of ANZ Bank or it needs to sell new bank shares to stay in conformance to the rules of capital adequacy. In addition, ANZ Bank might need to acquire excessive reserves to meet the requirement of reserve ratio. However, as long as the solvency of the bank is maintained, it could normally borrow the needed reserves in the federal funds market or from the federal discount window. References: Aasb.gov.au. (2017). [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB9_12-09.pdf [Accessed 9 Oct. 2017]. Aasb.gov.au. (2017). [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf [Accessed 9 Oct. 2017]. Asic.gov.au. (2017).ASIC - Australian Securities and Investments Commission. [online] Available at: https://www.asic.gov.au/about-asic/media-centre/find-a-media-release/2016-releases/16-063mr-anz-pays-212-500-penalty-for-breaching-responsible-lending-laws-when-offeringoverdrafts/ [Accessed 9 Oct. 2017]. Council, K.I., 2014. Annual Report 2015-2016. Crawford, L., Lont, D. and Scott, T., 2014. The effect of more rules?based guidance on expense disclosure under International Financial Reporting Standards.Accounting Finance,54(4), pp.1093-1124. Everett, C.R., 2015. Group membership, relationship banking and loan default risk: the case of online social lending. Frias Aceituno, J.V., Rodrguez Ariza, L. and Garcia Snchez, I.M., 2014. Explanatory factors of integrated sustainability and financial reporting.Business strategy and the environment,23(1), pp.56-72. Gordon, H.R. and During, C.Y., 2016. Quarterly Report. Hillman, N.W., 2014. College on credit: A multilevel analysis of student loan default.The Review of Higher Education,37(2), pp.169-195. Minnis, M. and Sutherland, A., 2017. Financial statements as monitoring mechanisms: Evidence from small commercial loans.Journal of Accounting Research,55(1), pp.197-233. Radebaugh, L.H., 2014. Environmental factors influencing the development of accounting objectives, standards and practices in Peru.The international Journal of Accounting Education and Research. Urbana,11(1), pp.39-56. Ruch, G.W. and Taylor, G., 2015. Accounting conservatism: A review of the literature.Journal of Accounting Literature,34, pp.17-38.