Relationship Between Humans and the Environment in Ancient Mesopotamia - Free Essay Example

The relationship between human beings and the environment connects very well with each other because mortals were a big significant of that specific place at a certain stance in life. Humans created various kinds of resources that impacted so many empires that lived there for a long period just like the Babylonian empire. Civilization was also brought in together from the people that collaborated in the vivacity of life. Mortals were the reasons why there were many diverse inventions and tools that we still use in todays modern world. The influential artifacts and language that they left behind showed us that humans werent just an important part of the environment, but also an enormous role of society too. Temples and pyramids were also built by different and creative hands which shows us that culture is the top primary sources to humans. From the ancient story, Gilgamesh, the king who would show nothing but cruelty with his lack of proper care towards his people somehow came through the realization that his people and his home was his most prized possession, a gift that could have never happened in his lifetime knowing that life could end up poorly for him. Citizens who lived in ancient times in Mesopotamia grew crops there ,therefore, humans could move and adapt to the agriculture life in different areas. In the story, Epic of Gilgamesh, it didnt just indicate how people adjusted to the environment , but it also gave us comprehensive settings to make us understand that life today isnt any different from the past. In my opinion, the relationship in the ancient period isnt any different from what I see here in this new generation. I say this because from what Ive read and seen, these dictators had not changed one bit. From what Ive gained from reading in the book on tablet 1, page 2 and lines 37 to 40, it said, Gilgamesh the tall, magnificent and terrible, who opened passes in the mountains, who dug wells on the slopes of the uplands, and crossed the ocean, the wide sea to the sunrise, indicates that Gilgamesh wasnt a good king. Another citation that indicated that he was a bad king was on tablet 1 page 4 and lines 75 to 79 it said, [Though powerful, pre-eminent] expert [and mighty, ] [Gilgamesh] lets [no] girl go free to [her bridegroom.] The warriors daughter, the young mans bride, to their complaint the goddess paid heed. This is telling us that Gilgamesh didnt let any women go free without sleeping with them, which made his people in Uruk exhausted to the extent where they had to go tell th e gods about his wrong doings, since no one could stop him from the toxic doings he had been bringing upon his people. He let his people down just like the president we have right now. Even though theyre two different people, they have the power to control their people with their own set of laws. Our environment hasnt changed at all because all the things that were created were only meant to past down to different generations just to recreate history again. From what I have seen, people havent changed their way of thinking on what they should achieve and what they should let go of. But to justify what Im trying to say, the relationship between humans and the environment in Mesopotamia is how you would look at the world today. Just different stories of myths and legends, though there are many changes in the society that we live in. There are still political rules and laws that people still cant follow, especially in the place where the government controls everything. In the book, Epi c of Gilgamesh, it told us how Enkidu and Gilgamesh destroyed the living creatures that they came across, or the ones that they just wanted to kill. On tablet 6 page 47, they killed the guardian of the Cedar forest who is also known as Humbaba when he hasnt done any damage to them. This also didnt end up too well because they had to pay for their sins not just because they killed Humbaba, but other bad things that they put themselves into. What this story is trying to tell us is that what we do to the environment, it will certainly come back to us since we live there and were the ones that are making that kind of impact on the environment. Without nature and an environment, we wouldnt have life today. Our environment and the environment in Mesopotamia isnt any different because humans still treat this world as if it was a trashbag, humans didnt know how to keep this world as clean as we wished we could, this is whats causing diseases and deaths because humans cant learn how to take care of each other and our society. In our environment, we either caused deaths or spread our sickness to each other which hasnt change in either periods because no matter how many laws are out there, it cant really protect us from what we do. This is why I say no matter where you are, or the kind of person you act like, our environment will remain the same no matter how hard you try to persuade our society and humans. The environment in Mesopotamia also had many great advantages from humans which is also why were giving our best shot to protect our nature. Humans dont always destroy nature, but they also grew the nutrients that we have today. Without the help from the humans in Mesopotamia, we wouldnt know the significance in agriculture and how important it is to keep the environment in stable conditions. Agriculture was always a tradition especially to farmers and to the people back in the day because they didnt have the technologies that we have today, so all they could do was plant crops to harvest. Humans depend on nature and plants according to Epic of Gilgamesh on tablet 11 page 98 and lines 283-286 it said, There is a plant that [looks] like a box-thorn, it has prickles like a dogrose, and will [prick who plucks it.] But if you can possess this plant, [youll be again as you were in your youth.] This informs us that plants were not only a part of agriculture, but also a healing process that could restore your youth. Gilgamesh wanted to be immortal and tried everything to accomplish his desires and at the end he got something even better which is a special plant that could make feel young again. After knowing this information, this tells us that humans dont appreciate agriculture enough, even though they created agriculture themselves. Nature was made by hands and the fine soil in Mesopotamia which was really fascinating knowing that agriculture can give you wealth and food, and it also heals you in many ways. Humans relationship is also a cause for the environment too, I say this because the surrounding environment isnt just nature, but also the people that are surrounding it every day. In the beginning, Gilgamesh was always cruel and was a substandard king, after he met Enkidu his perspective changed a lot, and he started to take notice in his environment more. On tablet 11 page 70 and lines 1-4 it said, For his friend Enkidu Gilgamesh did bitterly weep as he wandered the wild: I shall die, and shall I not then be as Enkidu? Sorrow has entered my heart! This citation tells us that humans relationship changes everything, if you lose someone important you start to show the dark side of you, just like in the book, Gilgamesh started to do things that he has never done before after he lost his brother. This apprise us that humans relationship could change the environment if they can accept their true nature. If theres no good relationship in this world, we wouldnt know how to live and our e nvironment would be a devastated place. Just like in the book, the people that lived in Uruk didnt respect Gilgamesh at all. They had to talk to the gods about his behavior and the people there didnt feel like living there because of the bad society that Gilgamesh had created and with the lack of communication. In my perspective, making those who depend on you feel like they belong to a certain area is always the key of life, if your someone who has the power to do so. If youre a bad leader, that environment around you wouldnt be a place that people would want to live in, but rather a living hell for your society. I felt like Gilgamesh never really found true love at first, but he did at the end which is his brother Enkidu who helped changed everything about Gilgamesh. He taught Gilgamesh from right and wrong and protected him like a real blood brother and this was what made Gilgamesh into a better, and thoughtful person. After accomplishing their mission and after his loss of his b rother, Gilgamesh invited his people and living creatures to come see the most important person in his life. This shows us that after the gratitude of their friendship and after everything that Enkidu had taught Gilgamesh, Gilgamesh kind of changed and realized how important his society was. This is why I say that if there are no interaction in our society and our environment, the place wouldnt feel like home, so people would have to move and adjust to another place just like herds of animals. Of course this isnt a good way to describe humans, but this was how peoples life was like in the past, they had to move from place to another because they couldnt benefit anything from the area before. In conclusion, the relationship between the people and the environment in Mesopotamia is that there wont always be agreements, therell always be difficulties in life. Humans learn how to take care of each other and the environment, while the environment needs humans to produce nature and create history. Without the connection between humans and the environment in Mesopotamia, there wouldnt be history such as the ancient book were talking about right now. In the book, there were so many connections and disagreements between all the characters, which told us a lot about the kind of environment they lived in. The people in Mesopotamia didnt just live there as a normal person every day, but they learned the hard way to make sure they could survive in that kind of environment, since diseases couldnt be helped during that period from the lack of education and knowledge. During that time, there were different pharaohs and dictators that had different laws and different ways of how they want ed to control their society. There were some kings who treated their people fairly, and some who had no respect for themselves or their people. The environment there was a natural resource for the people in Uruk. Even though the book doesnt mention a lot about the environment there, we could already tell that without the help from nature and people, there wouldnt be life there at all. Humans adapted to their environment and they are the ones who are responsible for the damages that happens to their environment. In the end, humans learn to accept the quality of life, and the habitat that their environment gives to them.

Write Proven Essays With Proven Strategies

Write Proven Essays With Proven StrategiesOne of the most effective ways to boost your grades is by writing persuasive essays, or topics for college students. In this article, I will introduce you to a few tips that can help you improve your essay writing and improve your grade.Before you start thinking about writing persuasive essay topics for college students, think about what your essay is going to cover. It might not be something that you had in mind, but it can still be helpful if you can show that you understand what is being discussed. You could also take the time to study some examples of persuasive essays out there.A lot of students find writing persuasive essay topics for college students very difficult. They feel like they are being pushed to write without knowing what they are doing. Fortunately, there are some techniques that can help you improve your writing.First, you should consider what your target audience is. If you are going to write about an online discussion for um, your subject will most likely revolve around teenagers. On the other hand, if you are writing an essay for a college student, you might want to focus on things that appeal to adults.Second, you should think about what you can say about your target audience. You may find that the topic of your essay is outside your comfort zone, so try to get used to writing.Finally, when writing persuasive essay topics for college students, try to figure out who is reading it. This will allow you to tone down the words you use and focus more on the content of the message. It will make you more original and allow you to have more impact with your writing.These are just a few tips to help you improve your persuasive essay topics for college students. Hopefully, you'll be able to avoid writing articles that don't have impact and instead build up your confidence in your writing.

Jewish Funeral Traditions Essay - 835 Words

Jewish Funeral Traditions At a Jewish funeral a candle is placed by the deceased and they are never left alone. The reason the body is not left alone is because the soul stays near the body after its separation and is aware of the love and respect for its body. Shomrim, those who stay with the deceased, are assigned to stay and say prayers over the body on a 24-hour basis so that the holy prayers comfort the soul. The body is cleansed, washed thoroughly from head to toe (Taharah). The faces of the deceased are not allowed to face down out of respect for the deceased. The body is then dried, everything is done by the members of the Burial Society and they also dress the deceased in a†¦show more content†¦The funeral takes place in the cemetery grounds and stresses the merits of the deceased and a trust in Gods justice. In the service it is affirmed that one day god will conquer death, He maketh death to vanish in life external; and the lord God wipeth away tears from off all facesà ¢Ã¢â€š ¬Ã‚ ¦ Isiah chapter 25 verse 8. Everyone fulfils the mitzvah of taking the body to the grave and the body is buried in a single grave. The deceased closest relatives help bury the body they shovel a few shovelfuls of mud into the grave each. After the funeral in the hall, as a parting greeting to the mourners, people say May God comfort you among those who mourn for Zion and for Jerusalem. This is also said by anyone who visits the mourners in the week after the funeral. A popular greeting is 2I wish you a long life. When the mourners go back to their house they sit Shiva, they sit on low stools and recite Kaddish for seven days, it is called Shiva because Shiva means seven days. Within the first year after the funeral a stone is put by the grave and every year on the anniversary of the deceased death a candle is lit which is called the Yorzeit candle. B) Explain how belief in afterlife may influence the life of a JewShow MoreRelatedJudaism, Christianity And Islam995 Words   |  4 Pagescope with the tragedy of losing a loved one. In this paper, I will be comparing the advantages offered by religious traditions for the mourners, focusing on Judaism, Christianity and Islam. In addition, I will be contrasting them with the benefits offered by our modern secular funeral services. To start, Judaism’s priorities are on community and on law. Therefore, Jewish traditions regarding procedures after the death of an individual are very strict and extensive. First, the mourners are identified:Read MoreEssay on Nurses Must be Aware of Religious and Cultural Differences1630 Words   |  7 Pagestoday. There is a multiplicity of different religious backgrounds and gaining knowledge on their differences and important traditions will allow nurses to provide competent care. In the Jewish faith, death is seen as a natural process, one with many unique traditions that give friends and family the opportunity to spend time with the deceased. When death occurs, and Jewish rituals begin, the body is never left alone, as mourners will focus on showing respect for the dead and consolation for theRead MoreJewish Culture and Jewish Americans1400 Words   |  6 PagesJewish Culture Paper â€Å"When I was a little girl my family moved to Tallahassee, Florida. We were the only Jewish family in the neighborhood. So as most kids do when they move to a new neighborhood, they tend to try and make new friends. I remember going over to one of my new friend’s house and her mother felt my scalp for horns† Julianne Jacques MCC-Penn Valley Counselor. Jewish Americans learn from a young age about the importance of knowing their history. Knowing the history is for the sakeRead MoreThe Funeral And Mourning Rituals Of Judaism1583 Words   |  7 PagesHow are the customary funeral and mourning rituals of Judaism, Protestant Christianity, Roman Catholicism, and Islam similar and different? Judaism and Islam have similar funeral practices. Both Islam and Judaism appoint the responsibilities of the burial of the deceased within their communities. Both traditions require the dead be buried as promptly as possible. It is for the body to be buried on the same day of th e death. Islam and Judaism forbid embalming and routine autopsies as desecration ofRead MoreCultural Religious Beliefs Essay1307 Words   |  6 Pagesand powerful people†. The Jewish religion is a monotheistic faith, meaning they only believe in one God. Pelaia (2010) states, â€Å"They also have the belief that Jews are uniquely connected with each other. Regardless of where we live in the world, all Jews are part of a global Jewish community†. This projects a feeling that their communities have a unique respect for each other as well as themselves. Aging When reading the literature about Judaism and the Jewish culture, the Torah is mentionedRead MoreSitting Shiva Essays1311 Words   |  6 Pagesit is common for the mourners to immerse themselves in their particular religious traditions. From Buddhism to Christianity to Hinduism, dealing with death and the existence or nonexistence of an afterlife is a fundamental issue that ties people to their faiths. Often the rituals and traditions surrounding death offer insight into other parts of the religion. Blu Greenberg writes in How to Run a Traditional Jewish Household, No matter what, each one of us will die, and just as there is a wayRead MoreWorshipping One God: Comparsion of Christianity and Judism1842 Words   |  7 Pagesdifference between the Christian version of this god and the Jewish version of this god is that the Christian version is considered to be three â€Å"persons,† otherwise known as the trinity. The trinity consists of God the Father, the Son, Jesus Chris t, and the Holy Spirit, sometimes referred to as the Holy Ghost. Judaism does not believe in this trinity and instead sees God as one being. A second important similarity is Christianity uses the Jewish holy texts, called the Five Books of Moses or the TorahRead MoreThe Images Of The Jewish People Within1385 Words   |  6 PagesKayla Walcott Gwendolyn Guth English Quebec Writers October 29th 2014 The images of the Jewish people within are represented through the tainting of their culture through the use of negative stereotypes, but even more so by the descriptive examples of anti-Semitism and religious traditions. One of many mentioned stereotypes, is the perception that all Jews are wealthy one of the times that this is asserted is when it states, â€Å"If you got it right on your bar-mitzvah who knows but the rich uncleRead MoreGrief And Grief By Mark Twain1410 Words   |  6 Pagescelebration. The Jewish community mourning is carried out according to Jewish law, also known as â€Å"halacha†. Author Blu Greenberg wrote that, upon hearing about a death, a Jew recites the words, Baruch dayan emet, Blessed be the one true Judge. The body of the deceased is washed thoroughly, the deceased is buried in a simple pine coffin, wearing a simple white shroud (tachrichim). The body is also guarded or watched from the moment of death until after burial. Just before a funeral begins, the immediateRead MoreThe Similarities and Differences of Christianity Versus Judaism2201 Words   |  9 PagesThe Similarities and Differences of Christianity versus Judaism Christianity and Judaism have many similarities and differences within their religions. Traditions play various roles and integrate through their beliefs, values, cultures, and making political decisions. Christianity and Judaism have changed historically throughout time. Judaism and Christianity rely on the basic standard of obeying God, an adherence to his rules and intentions and their faithful fulfillment. Judaism and Christianity

An Example of a Graduation Speech - 579 Words

Ladies and gentlemen, friends and families, teachers and graduates of 2014, good evening, Over 5000 days of wondering - wondering if we would ever make it to this day. Tonight marks the culmination of this long journey- we are the graduating class of 2014. Graduation is one of those awkward times in our lives when we are torn between letting go of our safe haven where we have many a cherished memory and anticipating a new path where the destination is but a speck of hope. Should we look back on what were the greatest twelve years of our lives- times filled with joy from the day we picked out our first schoolbags until the day we emptied our lockers for the last time? Or should we focus on the next stage in this journey called LIFE? We have been impatiently waiting for this day, and now, all we want to do is hit pause, rewind, and play. We want to slow it down and enjoy the last fleeting moments, but we can’t stop the clock from ticking- it’s time to let go and fly! This long journey that began twelve years ago was a blank book, and we were all eager to fill the pages. We will always look back on the days we spent from preschool to high school- those days long ago, the world seemed so innocent; however, soon enough, we became aware that real life is different, and we began to face some of the many experiences of adulthood. As the years passed, we learned not to allow external circumstances to define us. That’s right; our book was being written on our own terms. Every year,Show MoreRelatedAn Example of a Graduation Speech653 Words   |  3 Pageswriting papers, doing homework, taking an occasional pop quiz, and of course taking countless exams, it is that time that we all anticipate†¦Graduation! Purpose Statement: Since the majority of us are seniors, and graduation is a little less than a month away, I am going to provide you with some historical background information and some fun facts about graduation in order to make the occasion even more meaningful than it already is. Road Map: Most of you could probably agree that high school wasRead More Graduation Speech Essay example1078 Words   |  5 PagesI am sure the underclassmen at our school have followed the lead and example of the Class of 2006. This is an awesome task to undertake: that of leadership. It is important to constantly remind yourself that someone is watching and following your lead. Paul wrote in 1 Corinthians 11:1, Follow my example as I follow the example of Christ. As Christians it is of vital importance that we make every effort to follow the example of Christ. As the senior class this year, our class decided to bugRead More Graduation Speech Essay examples758 Words   |  4 PagesIt’s hard to believe that we are actually sitting here in the auditorium for the last time as students of Kheradmand High. But we are! We made it through four years of high school. Now we are teetering on the edge of the rest of our lives, having to grow up and head out into the â€Å"real† world. That thought might scare some people, but we are ready. After all, if you decide that you don’t want to be a part of the real world, maybe, you can always come back to Kheradmand High and maybe they will letRead Mor e Graduation Speech Essay examples885 Words   |  4 Pagesup the thing, and then be the first one on the green bus to the grad party — you know who you are. And the rest, well, the rest aren’t even paying attention, you’re thinking, â€Å"Great, here comes one of the valedictorian speakers. Next up: a boring speech straight out of the pits of scholarly hell.† And it’s OK, I don’t mind — that sort of thing comes with the territory. But tonight, I ask that you give me a chance to break that stereotype so that I may address you in the full splendor that you deserveRead More Graduation Speech Essay example955 Words   |  4 Pagesother hand, have gone from being fresh and new high school students, to old, experienced, mature young adults ready to graduate. Weve had many great people build us up to what we are. First and foremost, we should thank our parents for their example, wisdom and support. And although they may pretend to be sad that our high school years are over and that many of us will be going off to live on our own for the first time, dont worry. Theyre already secretly plotting how to redecorate our roomsRead More Graduation Speech Essay example538 Words   |  3 Pageswrote, What we call the beginning is often the end. And to make an end is to make a beginning. The end is where we start from. Every landmark in our lives will end but there is always a beginning to an end. As each new path ends a new one begins. Graduation marks the end of a path but as it ends a new path begins. Life is an adventure. We started out by walking on a winding path as we entered the destination of kindergarten. As our lives ventured on down the winding path, we met new friends andRead More Graduation Speech: Are We There Yet? Essay example598 Words   |  3 Pagesand the drama department performing in all of those magnificent plays, Ben Reeds Byers equals jokes in physics and the massive Titanic mania come to mind. It is phenomenal to see the different factions of our school meld together here tonight at graduation. And although it may feel as though tonight we have reached our destination, our stopping point, we must remember that tonight is rather the launching point for the journey of our lives. Let us fly head first into our lives tonight, and may we enjoyRead More Graduation Speech: Praise be to God Essay examples557 Words   |  3 PagesFirst of all, I would like to thank God for giving me this opportunity to speak tonight. Had it not been for God, I wouldnt be here right now because He is the One whos given me the strength and courage to press on both academically and spiritually through my high school years, especially in times of discouragement. I am a international student. I came to the U.S. about five years ago. Studying in a second language and being away from parents many times have been really overwhelming for me,Read More Graduation Speech: Leaving the Coolest Place on Earth Essay example553 Words   |  3 Pagesnot been one cool experience after another, like I imagined in middle school. Walking through the maze of halls on the first day of freshman year was a nightmare. Some of us barely survived the sophomore year slump: we have how many months until graduation? Many of us lived on 30 minutes of sleep a night our entire junior year as we tried to balance school work with our college search, a social life and a job, so we could pay for the car we thought was so cool in middle school. Senioritis struck manyRead MoreRhetorical Analysis Of Maya Angelou s I Know Why The Caged Bird Sings 1036 Words   |  5 PagesFily Thiam English 002 Mrs. Vilato 9 April 2015 Rhetorical Analysis on â€Å"Graduation† by Maya Angelou In Graduation, a chapter in her autobiography â€Å"I Know Why the Caged Bird Sings†, Maya Angelou talks vividly about her middle school graduation in the segregated South. Graduation is an important milestone in most people’s life, as they get a degree and move on to their next level, something better and more important, with the hope that they can use their new knowledge to achieve their life goals and

The Glass Menagerie Individualism Analysis - 1302 Words

Individualism is a staple piece of a person’s character not only in a book, but in life as well. Some people pride themselves on their individuality, while others spend their lives working to establish a concrete personality and purpose in life. In The Glass Menagerie by Tennessee Williams, individualism is a key component in the themes of the story and portrayal of unique characters. With there being only four characters in the play, each of them have to be vibrant, diverse individuals in order to keep the reader in touch with the story. Each character in this play has their own flaws, as well as positive attributes that provide the reader with deep and interesting characters with layers of personality to analyze. One such character†¦show more content†¦These similarities, while sometimes bringing the two together, also make their disagreements more intense. The pressure Laura’s mother puts on her to be just like every other girl has had an negative impact on her growth as a person. By refusing to acknowledge Laura’s personal and physical issues, Amanda has installed a lack of confidence and an inferiority complex in her daughter. These issues have hindered Laura’s social skills, as well as caused her to frequently detach herself from reality to escape her problems. Laura’s relationship with her mother has had an obvious negative impact on her evolution as an individual. Additionally, a major part of Laura’s character is her debilitating anxiety. The stem of this issue can be traced back to an illness in her childhood that left one leg shorter than the other, requiring a brace be worn. From that moment on, she is cursed with a limp that sets her apart from everyone else. This alone plays a major role in the development of her anxiety and low self confidence. Throughout the story, it becomes clear that Laura blames many inconveniences on her disability, in a way using her limp as a crutch in order to take press ure off of herself. The first instance her anxiety is mentioned in the story, it is during a dramatically furious performance from Amanda after learning that her daughter hadn’t been attending business school. In actuality, she spent her days walking, in a wayShow MoreRelatedThe Glass Menagerie And Winnie Holzman And Stephen Schwartz s Mega Musical Wicked1316 Words   |  6 Pagesto life a more flashy, commercialized interpretation of this tool, and played to the societal theme of entertainment, as seen in the increase of musical theater (Janaro). A true example of this stark contrast is Tennessee Williams’ tragedy The Glass Menagerie and Winnie Holzman and Stephen Schwartz’s mega-musical Wicked. Although from fundamentally different eras and using the employment of distinctive structures that correlate with the different branches of theater, at the core, these stories speak

Epic Journeys towards Improvement in The Epic of Gilgamesh...

In the readings, The Epic of Gilgamesh and Oedipus Rex, both protagonists embark in an epic journey to either better themselves, or their kingdoms. Gilgamesh slays a monster with the help of Enkidu for fame, but then leaves his kingdom of Uruk to go on a quest for immortality. Oedipus outsmarts a monster and saves the city of Thebes once, but then has to save it once more by leaving Thebes. Both protagonists have similarities and differences in each of their journeys. Oedipus and Gilgamesh both similarly have higher beings that they pray to for help. The difference is that in the story of Gilgamesh the gods answer him, while in Oedipus the god has a priest that acts as a messenger and an oracle that can see the future. Without the intervention of the gods, both of the heroes’ stories would have had totally different outcomes. Gilgamesh would have probably died in his first fight with Humbaba. Oedipus might have been lucky enough to never find out about his past if the godâ₠¬â„¢s prophecies never came true. Another major difference between the two protagonists is that Gilgamesh is born two-thirds divine and one-third human. He says, â€Å"If I fall on the way, I’ll establish my name: Gilgamesh†¦Ã¢â‚¬  (49). The hero of Uruk will do whatever it takes to leave his mark in the world. The fact that Gilgamesh is mostly divine helps him overcome fear that would scare a mere mortal. Oedipus is just a plain human being that was prayed to the gods and is desperately trying to not have the

Domain Theory and Method Theory

Question: Discuss about the Domain Theory and Method Theory. Answer: Introduction This study deals with understanding the models and theories used in the field of accounting (Uno and Bartelmus 2013). In this particular assignment, emphasis has been given on understanding the accounting concepts in the recent world of accounting. For this assignment, Wesfarmers Limited has been selected that is listed on Australian Stock Exchange. This company occupies the topmost position in terms of revenue. The current segment focuses majorly on discussing on the corporate governance of Wesfarmers Limited and the conceptual framework used for financial reporting system. Addition to that, ethical issues, accounting issues and environmental issues faced by Wesfarmers Limited have been clearly explained aligning with impact on the issue on recent accounting field (Singleton-Green 2016). Wesfarmers has grown into one of the largest listed company that is headquartered in Western Australia (Wesfarmers.com.au 2017). This company operates in diverse business operations such as home improvement, supermarkets as well as office supplies and industrial and safety. This is one of the largest private sector employees that have a shareholder base of 500,000 approximately. Corporate Governance of Wesfarmers Limited The Board of Wesfarmers Limited is one of the strong advocates for enhancing good corporate governance (Nsi et al. 2014). Addition to that, the Board of Wesfarmers Limited is committed towards providing satisfactory returns to their potential shareholders as well as fulfilling its corporate governance obligations. This company Board Committee is responsible in meeting the best interest of their stakeholders. Wesfarmers Limited compiles with the third edition of ASX Corporate Governance Council (Lukka and Vinnari 2014). Key focus areas of the Board of Wesfarmers Limited for the financial year 2016 Wesfarmers Limited Management looks at the financial performance of the company and involves in strategy implementation (Kaplan and Atkinson 2015) Wesfarmers Limited monitors with the Group operating as well as cash flow performance for rendering long-term shareholder value creation (Gray, Adams and Owen 2014) Wesfarmers Limited reviews at the business operations as well as developmental plans for each of the division (Horngren et al. 2013) Wesfarmers Limited focus majorly on Group performance as well as implementation of strategies for bringing safety improvement and enhancing workplace safety awareness (Gaunt 2014) Wesfarmers Limited Management Board reviews majorly talent management as well as development (Henderson et al. 2015) Conceptual Framework for general purpose financial statement reports Conceptual Framework is a coherent system that has certain interrelated objectives as well as fundamental concepts prescribing with the nature, functions and limitations of FASB (Financial Accounting and Reporting) (Drury 2013). This framework is one of the vital parts of financial reporting system that majorly underpins the development of accounting standard. It help in setting out basis of recognition of items in the financial statements of Wesfarmers Limited like assets, liabilities, expenses and income (Deegan 2014). This framework provides basis for understanding the development of new accounting standard as well as evaluation of rules as in case of Wesfarmers Limited (Wesfarmers.com.au 2017). Financial Statement analysis The Financial Statement of Wesfarmers Limited complies in accordance with International Financial Reporting Standards (Crawford and Lepine 2013). The most important ratio used for financial statement analysis is Net Profit Margin. This reveals how much out for every sale Wesfarmers Limited gets in keeping after making the payments. This aspect is highly variable from industrial sector to other. In other words, higher operating margin reveals that Wesfarmers Limited has less financial risk. Therefore, gross margin tends in remaining stable for a specified time. There are certain fluctuations noticed that act as a positive sign of fraud or any other accounting irregularities (Cooper, Dacin and Palmer 2013). From the investor perspective, Return on Equity is a key financial ratio for Wesfarmers Limited. This financial ratio is subtracted from preferred shares indicating common shareholders how effectively money can be employed. Median 2-year Return on Equity of Wesfarmers Limited at 10% . Free Cash Flow mainly measures the aspects that are ignored by most of the investors. This will indicate the cash that Wesfarmers Limited can generate after spending money after maintaining or expanding fixed assets such as Property, Plant and Equipment known as Capital Expenditure. Therefore, free cash flow will be used by Wesfarmers Limited by investing other projects by way of enhancing shareholder values (Christensen, Nikolaev and Wittenberg?Moerman 2016). Annual report of Wesfarmers Limited The notes to financial statements take into consideration the information that is required for understanding the financial statements as well as material and relevant to the operations Information is considered to be material as well as relevant where the amount in question signifies in accordance with size or nature (Bebbington, Unerman and O'Dwyer 2014). The annual report is a summary of Wesfarmers Limited as well as its subsidiary companies operations for the financial year. This particular company is committed towards reducing the environmental footprint in association with production of the annual report (Beattie 2014). Wesfarmers Limited Board is committed to an executive remuneration framework that majorly focuses on driving the level of performance culture as well as linking executive pay (Ball 2013). This means the company makes ways for achieving the strategy as well as business objectives for generating satisfactory returns to the potential stakeholders. Senior Executive Remuneration is majorly set at levels where executive roles are mentioned. This aims at attracting as well as retaining the best people for reflecting executive competencies and capabilities. Therefore, Remuneration information in the statutory format will be provided in the section 3.6 (Uno and Bartelmus 2013). Wesfarmers Limited believes in long-term value creation for playing major role and serves the communities (Lukka and Vinnari 2014). At Wesfarmers Limited, sustainability means understanding as well as managing impact of community and environment for ensuring creation of value for near future. They take into consideration five major areas of business such as people, community, governance as well as sourcing and environment. Ethical issues of Wesfarmers Limited Wesfarmers Limited has poor record of staff treatment as they are paid less below award rates as well as high levels of casual and contract labor (Uno and Bartelmus 2013). These are the ethical issues faced by Wesfarmers Limited whereby the company gives diverse range of people the opportunity in finding flexible work as well as learning valuable vocational skills and progress in the career in and outside the sector (Wesfarmers.com.au 2017). Impact of the issue on share price and its resolution The above-mentioned ethical issue is a serious concern that should be taken into consideration. It can be pointed out that alcohol marketing as well as societal attitudes are the real reason behind overconsumption by the individual. This consumption is made by the individuals that are not in the interests of individual drinkers or their communities. These supermarkets (Coles) advertise baked food kept in the store that had been partially baked months earlier in actual sense (Lukka and Vinnari 2014). Environmental issues of Wesfarmers Limited Wesfarmers Limited had several allegations that harm people, animals and the environment. Most of the time it happens that items sold at Wesfarmers Limited hurt their consumers as they are consumed excessively (Cooper, Dacin and Palmer 2013). This is because individuals fails in selecting the things that can best advance their level of interests. It is believed that excessive advertising as well as cultural influences individuals and makes it hard for selection purpose. This is one of the reason why scrutinize take place on the sale of alcohol at Wesfarmers Limited (Coles) (Wesfarmers.com.au 2017). The process of producing products that Wesfarmers Limited sell actually harm who are not their customers such as animals and the environment as a whole (Uno and Bartelmus 2013). This means intensive as well as factory farming practices are considered environmentally unsustainable as well as hugely causes animal suffering. Palm oil can have wide ranging impact on wildlife as well as communities by way of land clearing and child labor (Wesfarmers.com.au 2017). Accounting issue of Wesfarmers Limited Wesfarmers Limited faces issues in maintaining relationship with suppliers (Lukka and Vinnari 2014). Addition to that, the company exercises unprecedented power based on size as well as market share for more than 75%. This company was abused because they impose uneconomic prices as well as unfair trading terms on the farmers and manufacturers. This activity forces suppliers in adopting unsustainable practices where they think that the company actually exercises their influence for bringing improvement in accounting aspects (Wesfarmers.com.au 2017). According to ACCC, Wesfarmers Limited admitted that crossing the line after demanding payments from suppliers (Wesfarmers.com.au 2017). This means the company looks at the claims whereby they are bullied by their competitors by pressuring in making profit lost after discounting by retailers. These are the practices that harm suppliers of the company and it becomes difficult for them in surviving in competitive business environment (Cooper, Dacin and Palmer 2013). Corporate Social Responsibility Wesfarmers Limited is committed towards proactively managing their community and environmental impact by continuously creating value over long-term (Uno and Bartelmus 2013). They follow 10 principles relating with the sustainability issues that have been identified for the given financial year. Each of the division at Wesfarmers Limited applies these principles by taking into consideration from their operating environment. Wesfarmers Limited encourage by setting own internal targets in relation with the core CSR principles (Lukka and Vinnari 2014). Corporate Social Responsibility of Wesfarmers Limited is as follows: People- Wesfarmers Limited aims at focusing in providing safe workplace for their employees (Wesfarmers.com.au 2017). Addition to that, Wesfarmers Limited provides wide-range of opportunities for the people by enhancing their job performance as well as developing their careers. Therefore, Wesfarmers Limited strives in creating an inclusive work environment by careful attention to gender diversity as well as inclusion of Aboriginal and Torres Strait Islander peoples (Uno and Bartelmus 2013). Sourcing- Wesfarmers Limited commit towards maintaining strong as well as respectful relationships with the suppliers (Wesfarmers.com.au 2017). This company strives its best for sourcing products in a responsible way at the time of working with supplier for bringing improving in their social as well as environmental practices. Community- Wesfarmers Limited aims at making positive contribution to the communities for operating activities. Addition to that, Wesfarmers Limited committed towards providing customers with safe products (Cooper, Dacin and Palmer 2013). Environment- Wesfarmers Limited strives in reducing the emissions intensity of business as well as improving resilience towards climate change. This means Wesfarmers Limited strives in reducing the waste to landfill as water use and where possible (Lukka and Vinnari 2014) Governance- Wesfarmers Limited aims at maintaining robust corporate governance policies in the given business (Cooper, Dacin and Palmer 2013) Critical analysis on legitimacy As rightly put forward by Deegan (2013), Legitimacy and stakeholder theories majorly comes under both systems oriented theories whereby it come under the umbrella of Political Economy Theory. In this study, proper emphasis has been given on financial reporting of Wesfarmers Limited after considering the unregulated corporate reporting in relation with both the theories (Legitimacy and Stakeholder) (Wesfarmers.com.au 2017). Legitimacy theory majorly relies upon the notion of social contract (Lukka and Vinnari 2014). It depends upon the aspect whereby Wesfarmers Limited ensure operating within the bounds as well as norms in their respective societies as viewed to be legitimate in nature. In order to achieve legitimacy, Wesfarmers Limited should adopt their output goals as well as methods for confirming and evident in the company. It needs to be attempted by communicating for altering the definition of social legitimacy. It attempts by identifying with symbols as well as values by implying legitimacy as mentioned in the Wesfarmers Limited (Uno and Bartelmus 2013). Conclusion At the end of the study, it is concluded that Wesfarmers Limited has strong corporate governance and Corporate Social Responsibility. They believe in providing satisfactory returns to their potential stakeholders. The above analysis explains the legitimacy attributes used by Wesfarmers Limited. Conceptual framework is explained with proper emphasis upon financial reporting aspects. It is recommended that Wesfarmers Limited should minimize the allegations on unsustainable practices used by the company. 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