Linear Model of Communication Essay

It is a single direction model to speak with others. It comprises of the sender encoding a message and diverting it to the collector within the sight of commotion. Downsides †the direct model accept that there is an obvious start and end to correspondence. It likewise shows no criticism from the recipient. †¢ For instance; a letter, email, instant message, address. There are two principle direct model which are utilized to clarify the human correspondence process. They are †¦ †¢ Shannon and Weaver Model (1949) The first model was intended to reflect the working of radio and phone innovations. Their underlying model comprised of three essential parts: sender, channel, and recipient. The sender was the piece of a phone an individual talked into, the station was simply the phone, and the collector was the piece of the telephone where one could hear the other individual. Shannon and Weaver likewise perceived that regularly there is static that meddles with one tuning in to a phone discussion, which they considered clamor. The clamor could likewise mean the nonattendance of sign. †¢ Berlo’s SMCR Model (1960) In 1960, David Berlo developed Shannon and Weaver’s straight model of correspondence and made the SMCR Model of Communication. The Sender-Message-Channel-Receiver Model of correspondence isolated the model into clear parts and has been developed by different researchers. Shannon †Weaver Model Claude Elwood Shannon (April 30, 1916-February 24,2001) was an American mathematician, electronic architect and cryptographer.He is known as â€Å"the father of data theory†. He was an understudy of Michigan University. He was an alumni in both building and science. He worked in Bell research facilities, Massachusetts Institute of Technology, Institute for Advanced Studies.He got IEEE Medal of Honor, Kyoto Prize, Harvey Prize honors. [pic] Warren Weaver (July 17, 1894-Nov 24, 1978) was an American Scientist, Mathematician and Science administrator.He is broadly perceived as one of the pioneers of machine interpreter and as significant figure in making support for science in US. He was an understudy of University of Wisconsin-Madison. Presentation: Shannon-Weaver model is mother of all model in correspondence. The hypothesis dependent on how an idea goes to a spot from another. It is otherwise called numerical hypothesis of correspondence. Shannon distributed â€Å"A Mathematical Theory of Communication† article in two sections in the July and October quantities of the â€Å"Bell System Technical Journal† in 1949. The book co-created with Weaver â€Å"The Mathematical Theory of Communication† reprints Shannon’s article. Later Weaver clarified the model and promoted it. Equation: C = W log2(1+S/N) where, C †Channel limit W †Bandwith S †Signal level N †Noise power This model is uncommonly intended to build up the compelling correspondence among sender and recipient. Likewise they discover factors which influencing the correspondence procedure called â€Å"Noise†. From the outset the model was created to improve the Technical correspondence. Later it’s generally applied in the field of Communication. Correspondence model: The procedure of Shannon-Weaver model is as underneath †¦ [pic]Some key purposes of this model are given beneath †¦ †¢ Information source picks wanted message among a lot of potential messages which can be blend of any type of composed or spoken, picture or sound. †¢ Transmitter changes the message into the sign, otherwise called encoder. †¢ Message is the thing which is sent and gotten and all correspondence is about. †¢ Channel is the way that message goes through from the transmitter to the collector. †¢ Receiver is the opposite transmitter which changes the sign go into the message, otherwise called decoder. †¢ Destination is the objective spot of the transmitted message. †¢ Noise is any undesirable increases to the transmitted sign which cause contortion or blunder in transmission. [pic] Shannon Weaver model of correspondence Requirments: There are eight (08) requirments of Shannon-Weaver model. They are †¦ †¢ Source †¢ Encoder †¢ Message †¢ Channel †¢ Decoder †¢ Reciever †¢ Noise †¢ Feedback Model: Mr. Khan made call to his associate â€Å"come here I need to see you†. During his call, clamor showed up (transmission mistake) and his aide got â€Å"I want† as it were. Again Assistant asked Thomson (input) â€Å"what do you need Mr. Khan?†. Sender : Mr. Khan Encoder : Telephone (Mr. Khan) Station : Cable Clamor : Distraction in voice Gathering : Telephone (Assistant) Beneficiary : Assistant. Because of transmission mistake or clamor, Assistant can’t ready to comprehend Thomson’s messages. Analysis: There are likewise analysis of Shannon-Weaver model. †¢ One of the least complex model and its general applied in different correspondence hypotheses. †¢ The model which draws in the two scholastics of Human correspondence and Information scholar to drives their further examination in correspondence. †¢ It’s more successful face to face to-individual correspondence than gathering or mass crowd. †¢ The model dependent on â€Å"Sender and Receiver†. Here sender assumes the essential job and collector assumes the optional job (get the data or aloof). †¢ Communication is certainly not a single direction process. On the off chance that it’s acted that way, it will lose its quality. For instance: Audience or recipient who listening a radio, perusing the books or sitting in front of the TV is a single direction correspondence since nonappearance of criticism. †¢ Understanding Noise will assists with taking care of the different issues in correspondence. End: Fundamentally Shannon made this model not for the human correspondence. Or maybe he imagined the interceded correspondence, to be express the exceptionally fake discussion. Later human correspondence researchers started to utilize it to clarify the unmediated human correspondence, as it is extremely basic and not far away. Berlo’s SMCR Model [pic] Dr. David K. Berlo (1929-1996) was an American correspondence specialists. He is called as â€Å"the father of current mass communication†. Dr. Berlo clarified his model as an extension of Shannon-Weaver model in 1960 in his book â€Å"The Process of Communication†. He was an educator of branch of correspondence, Michigan State University (MSU). Presentation: The model of David Berlo is known as â€Å"Berlo’s SMCR model†. The significance of SMCR is †¦ Source Message Channel Reciever Correspondence Model: [pic] Components of correspondence S †Source The source as such additionally called the sender is the one from whom the idea begins. He is the person who moves the data to the beneficiary after cautiously articulating his contemplations. It is finished with the assistance of †¦ ââ€" ª Communication Skills ââ€" ª Attitude ââ€" ª Knowledge ââ€" ª Social System ââ€" ª Culture M †Message At the point when an individual proselytes his contemplations into words, a message is made. The procedure is likewise called as Encoding. Any message further contains the accompanying components: ââ€" ª Content ââ€" ª Element ââ€" ª Treatment ââ€" ª Structure ââ€" ª Code C †Channel Channel really alludes to the medium how the data streams from the sender to the collector. Some are †¦ †¢ Hearing. †¢ Tasting. †¢ Seeing. †¢ Smelling. †¢ Touching. All the five faculties are the channels which help individuals to speak with one another. R †Receiver When the message arrives at the recipient, he attempts to comprehend what the audience really needs to pass on and afterward reacts likewise. This is additionally called as unraveling. The collector ought to be on a similar stage as the speaker for smooth progression of data and better comprehension of the message. He ought to have great relational abilities to comprehend what the speaker is attempting to pass on. He ought to have the correct demeanor to comprehend the message in a positive manner. His insight ought to likewise be at standard with the audience and must think about the subject. He ought to likewise be from a similar social and social foundation simply like the speaker. [pic] Case of SMCR model Feeble Point: †¢ No input †¢ More unilinear Solid Point: †¢ Save cash †¢ Save time †¢ Easy to pass †¢ Repeatation †¢ Replication End: In spite of the fact that there is no criticism yet Berlo’s SMCR model has a being developed correspondence.

Youll Need This Trait to Find Professional Success

Youll Need This Trait to Find Professional Success Ever wonder what the key to vocation achievement is? The bringing together factor basic to the entirety of the best individuals? That uncommon additional thing? You presumably have it or you don’t. Sound inauspicious? At any rate it’s not some extravagant instruction or difficult to-gain ability. It turns out you can compensate for a great deal that you don’t have en route, yet there’s one thing that, on the off chance that you have it, you’ll be in the best situation to succeed.What is that thing? It isn’t otherworldly insight. It isn’t pedigree.It’s coarseness. Would you be able to concentrate in on an enthusiasm and not stop until you make progress? At that point you’ve got it, the main marker of elite and long haul achievement with a much more prominent consistency for progress than high IQ.Freaking out pondering whether you have this quality? Don’t stress. Here are a couple of building squares of ‘gritâ €™ as a thing you may have the option to more readily develop in yourself while you’re still at an opportune time in your career.A clear goalDetermination-regardless of the amount others question youConfidence in yourselfâ while you’re making sense of your trajectoryHumbleness-enough to be set up for things to not come easilyPersistence notwithstanding fearPatience and adaptability enough to explore snags and impediments without getting baffled or giving upA code-an ethical compass, and the trustworthiness to tail it at all costsOpenness-having the option to associate and work together with others, and perceiving that tolerant assistance doesn't rise to shortcoming, yet strengthGratitude-enough to value the excursion, not simply keep your insane eyes on the destinationAppreciation of othersLoyaltyInner strengthThese things probably won't be handily educated, however they can be sharpened. There’s even a quantifiable Grit Scale with a test created by Univers ity of Pennsylvania analysts. Take their poll and recall: you don’t must be a trust-finance infant or a brainiac or a very appealling attractive character to succeed uncontrollably. You may very well need coarseness.

Blog Archive January 23-27 Kaplans Business School Blueprint 2011

Blog Archive January 23-27 Kaplans Business School Blueprint 2011 Our friends at Kaplan Test Prep and Admissions are offering Business School Blueprint 2011, a four-night series of online seminars followed by a multi-city, in-person networking event on getting a head start on your business school career. Join us on Monday, January 24, as mbaMission Founder and President Jeremy Shinewald walks you through a step-by-step plan to keep you on track with your business school applications throughout the coming application year. On Sunday, January 23, the Forte Foundation will kick off Blueprint by addressing the basics of why and where to go to business school. On the 25th, the National Association of Asian American Professionals will provide valuable tips on how to improve your resume. On January 26, you will be introduced to the GMAT and given a downloadable outline for GMAT preparation. Each seminar will be held online in Kaplans Classroom Anywhere environment at 9 p.m. EST. The week concludes on Thursday, January 27, with the first-ever MBA Night, when you will have the opportunity to meet with MBA alumni from schools such as MIT Sloan, NYU Stern, Chicago Booth and UVA Darden in 15 cities, including New York, Boston, Los Angeles and Seattle. To view all the participating schools and cities, click here. For more information on all of the Business School Blueprint events and to register, please click here. Share ThisTweet mbaMission Events

Green Surname Meaning and Origin

GREEN Surname Meaning Origin: The Green surname can have one of many possible derivations. It was commonly used to describe someone who dwelled at, or near, the village green, or other grassy ground. Other possible origins include someone who favored the color green (from the Old English grene), or someone who was immature or inexperienced. Green may also have been used as the surname of somone who had played the part of the Green Man in May Day celebrations. Green is the 37th most popular surname in the United States and the 19th most common surname in England. Surname Origin: English Alternate Surname Spellings: GREENE Famous People with the Surname GREEN: Pat Green - American country music starEva Green - French actressNathanael Green - General in the Continental Army during the American Revolution Genealogy Resources for the Surname GREEN: 100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? GREEN / GREENE Surname DNA ProjectMales Greens from anywhere, including alternate spellings of Greene, MacGreen, MacGreene, McGrane, McGreen, McGreene, can join this Y-DNA project which is attempting to sort out various GREEN families. GREEN Family Genealogy ForumSearch this popular genealogy forum for the Green surname to find others who might be researching your ancestors, or post your own Green query. There is also a separate forum for the GREENE variation of the Green surname. FamilySearch - GREEN GenealogyFind records, queries, and lineage-linked family trees posted for the Green surname and its variations. GREEN Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Green surname. Cousin Connect - GREEN Genealogy QueriesRead or post genealogy queries for the surname Green, and sign up for free notification when new Green queries are added. DistantCousin.com - GREEN Genealogy Family HistoryFree databases and genealogy links for the last name Green. -- Looking for the meaning of a given name? Check out First Name Meanings -- Cant find your last name listed? Suggest a surname to be added to the Glossary of Surname Meanings Origins. ----------------------- References: Surname Meanings Origins Cottle, Basil. Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Menk, Lars. A Dictionary of German Jewish Surnames. Avotaynu, 2005. Beider, Alexander. A Dictionary of Jewish Surnames from Galicia. Avotaynu, 2004. Hanks, Patrick and Flavia Hodges. A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick. Dictionary of American Family Names. Oxford University Press, 2003. Smith, Elsdon C. American Surnames. Genealogical Publishing Company, 1997. Back to Glossary of Surname Meanings Origins

Hindu and Buddhism - Free Essay Example

Sample details Pages: 5 Words: 1494 Downloads: 1 Date added: 2019/07/03 Category Religion Essay Level High school Tags: Buddhism Essay Did you like this example? Systems of faith and worship form the major characteristic of religion. However, the religion that this paper tries to explain is one which believes in a supreme being and a power beyond the natural, often referred to as a god in all the religions (Cipriani, 2017). The worshiper is always free to choose the one to worship and in so doing, they perform all religious acts believed to appease their particular god. Don’t waste time! Our writers will create an original "Hindu and Buddhism" essay for you Create order Religious practices are often backed by religious books that contain scripture and sacred writing often believed to be inspired by the supernatural force behind the said religion. The principles and set of rules inscribed in the scripture of the holy books will often direct the doctrine of the believers of that particular religion (Cipriani, 2017). The main focus in this text is the comparison and contrasting of beliefs about Karma/rebirth and Samsara/Nirvana among the Hindu and Buddhists. Hinduism is the practice of the Hindu religion which is most prevalent in South Asia and practiced as a cultural tradition too (Barua, 2017). However, with the world becoming a global village, it is now easy to find the practice in most places of the world. Hinduism is among the worlds oldest religion with its origin estimated to date 4,000-12,000 years in age (Barua, 2017). Swami Vivekananda is believed to be the father of Hinduism as he is the one who handed down the teachings the Hindu use today. When it comes to the major value systems, the main highlight in the Hindu religion is the belief in reincarnation, the truth is eternal and individual souls are immortal. These are just but a few fundamental truths in Hindu that shape the religion to be as it is currently (Barua, 2017). Conversely, Buddhism is believed to have taken root in the world around 2,500 years ago (Barua, 2017). Buddhists place their hope or trust traditionally on no god at all as they do not have a particular supernatural being to call god. However, their teachings and way of life are tailored in such a way that they follow the teachings of Buddha who is a pioneer in the religion. Nirvana is the ultimate state every Buddhist endeavors to attain in life. Unlike most religions, the Buddhist believe that there is nothing permanent and that all things change at some point (Barua, 2017). Anyone can be a Buddha and the religion is widespread across different parts of the world. Karma/Rebirth Karma is a term used commonly by Hindus and Buddhists alike to refer to actions that one does. Karma in both religions is believed to drive the cycle of rebirth or reincarnation. Both Hindu and Buddhism believe that when one dies, they come back to life in a different form, either human or not human. Likewise, both religions strongly believe that actions often warrant reactions, therefore, everything done when alive translates to the quality of life lived in the next life. Actions done are considered the main catalysts to the life one will live in future. Important to note is also that both religions believe that ones actions never go forgotten by the universe and they must pay for their actions. Karma, therefore, plays a major role in the levels and nature of sufferings experienced by an individual in their life cycle (Kakar, 2018). Likewise, the presence of quality life also depicts one favored by karma in positive ways. Hindus and Buddhists alike agree on the importance of living a good life where actions committed are good and pleasing to have done on oneself. On the contrary, there are various points the two religions differ on when it comes to the concept of Karma. In the Hindu religion, Karma is more of a consequential thing that can never be evaded. This means that whatever wrong or right was done by someone must be paid off in equal measure by actions from others to them in their entire lifetime. Hindus believe that life sufferings or successes become ones portion for life due to the actions previously done and it will require a lot of skill to get out of the chain of suffering being experienced. In saying so, only a change in behavior warrants the attraction of positive karma to a person. Hinduism believes in the soul (Atman) and the eternity of self (Brahman) which to some point differ from the Hindu concept of karma. In Buddhism, one can, in the quest to seek Nirvana, escape the reality of their Karma. Buddhists believe that while the suffering exists, one can get to divine bliss when they fully unlock themselves and realize their soul and their eternity (King, 2017). The full realization of Atman and Brahman enable one to evade the real life and live in their own reality not having to suffer the consequences of their actions (King, 2017). In Hindu however, one can never escape karma as it is a continuous payment for the actions committed (Kakar, 2018). Whenever you do an action towards someone or something, the intentions for the act done supersedes the action done in Buddhism, therefore, making the actions not entirely karma worthy. If I pour water off the balcony for example and it lands on a passerby by mistake, I will not have to worry that someone will also pour water on me as it is done accidentally. In Hindi however, every action done is subject to rebirth and the intent never supersedes the action done. Rebirth in the Hindu religion is often associated with coming back in different states not necessarily as a human being. The process of rebirth is not defined by the actions done in the past and one can come back in any form not because they were good or bad (Kakar, 2018). However, it is only the quality of life lived in the new form that will be bad based on the actions in the previous lives. Buddhism, on the contrary, seems to be intentional about the rebirth of individuals. The religion recognizes ignorance, desire and hatred as eh main catalysts of a rebirth taking place. It is hence possible to evade rebirth once you know the way of Buddha and this is getting rid of desire ignorance and hatred. Once this is done, one attains the state of Nirvana whereby rebirth is stopped completely and you enjoy quality life (King, 2017). Samsara/Nirvana Samsara is defined by both religions as the continuous process of rebirth or reincarnation (Kakar, 2018). One of the common beliefs about this process is that the soul is carried on continuously into a new form when one dies. Both religions meet at the point of enlightenment as the only way to reduce the influence of Karma on lives thus ending the state of samsara. Likewise, the Hindus and Buddhists believe in improving the quality of life by performing actions of high moral quality to enhance a better life upon reincarnation (King, 2017). On the contrary, it is important to note that while the Hindu religion views reincarnation as a continuous process thus the inability to evade Samsara, the Buddhists thrive on living a quality of life that will enable them to stop the process of reincarnation (Kakar, 2018). Moreover, the Buddhists believe that suffering as a reality of life is brought about by the desires, ignorance and hatred and once one attains the path of Buddha by knowing their soul and eternity of self then Samsara ceases (King, 2017). When it comes to the concept of Nirvana, both the Hindu and Buddhist religions agree that this is the highest quality of life one can achieve. Similarly, it is attained in both by a set of actions and life lived on earth. Both religions also concur that this is a state where one has al their suffering taken away. However, the concept of Nirvana in Hindu is more of a place, like heaven where their gods reside or live (Kakar, 2018). Nirvana in Hindu can only be achieved by the soul out of the flesh. In Buddhism, gods are not a reality and Nirvana is a state of the mind that one experiences while still on Earth. Additionally, Hindus believe that only Brahmins can achieve Nirvana, a great deviation from the Buddhist belief that anyone who fully follows the path of Buddha can attain Nirvana (King, 2017). In conclusion, the similarities between Hinduism and Buddhism are many especially in the structure of beliefs. The details of the belief are the ones that set the religions apart from each other. Likewise, there are very many religions in the world but the difference between them is either the belief or the god worshipped. References Barua, B. (2017). Gaya and Buddha-Gaya (Early history of the holy land). Chuckervartty Chatterjee Co Ltd (1931). Cipriani, R. (2017). Sociology of religion: An historical introduction. New York, NY: Routledge. Kakar, S. (2018). Moksha: On the Hindu Quest for Immortality. In Imaginations of Death and the Beyond in India and Europe (pp. 3-17). Springer, Singapore. King, S. B. (2017). Karma from an Engaged Buddhist Perspective. A Mirror Is for Reflection: Understanding Buddhist Ethics, 166.

Causes And Consequences Of Suicide - 1380 Words

Causes of Suicide We all love our family, friends and co-workers. The worst thing that could happened to them is to know that they want to commit suicide and know that you could prevent them from doing it. Even if it’s a suicidal thought that counts and someone should notice that. We can help them in a lot of ways just by doing really simple things like asking them questions about their day, how they felt and getting them to trust you. Also with this you are saving a life that felt that no one care about. You could save someone’s life just by asking simple questions like how are you? In this essay in going to talk about 3 mayor causes of suicide in San Diego, How to notice this suicide thoughts and acts and how to help the through this hard times. The fist reason that many people suicide is cause by Stress. According to Suicide.org over 90 percent untreated depression is the number one cause for suicide followed by bad experiences in the past and death of a love on e. The rate of suicides in San Diego is 2,000 each year in San Diego County. And the 3 main things that people stress about are: A divorce/separation, custody of the children or breakup of a relationship. Losing custody of children, or feeling that a child custody decision is not fair. And a serious loss, such as a loss of a job, house, or money. The worst thing is that all of this include feeling lonely or useless and they want support from someone but they don’t say anything because they feel that peopleShow MoreRelatedTeenage Suicide On The Rise Essay1521 Words   |  7 PagesTeenage Suicide on the Rise: In 2011, James Rodemeyer, a 14 year old junior high school student from Buffalo revealed his bisexuality via the World Wide Web. The weeks following Rodemeyer experienced taunting, name calling, assault and isolation from his peers. Even his close friends refused to sit with him at lunch. 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Issue International Accounting Standards †Myassignmenthelp.Com

Question: Discuss About The Issue International Accounting Standards? Answer: Introduction International Accounting Standard Board was previously known as International Accounting Standard Committee before April 2001 (Iasplus.com, 2017). It was established in 1973 and was the complete authority to issue international accounting standards. In 2001 international financial reporting also came into its ambit (Ifrs.org, 2017). It has amended many of the old standards and started making new ones by itself which came to be known as International Financial Reporting Standards (IFRS). IASB is set up as Monitoring Board at the top to approve and oversee trustees followed by IFRS Foundation containing 22 trustees (Ifrs.org, 2017). The next layer contains IFRS Advisory Council, IASB and IFRS Interpretations Committee. And at last it has its Working Groups. Discussion about IASB and Its Goal IASB Framework is deployed for making financial statements and business (Iasplus.com, 2017). The main goal of IASB Framework is to provide guidance and support to the IASB in the development of revised and renewed standards of financing and mitigating the issues which crop up in making financial statements which cannot be addressed by the accounting standards. IASB has full discretion in developing and pursing the technical aspects of Standards with consultation with the trustees (Iasplus.com, 2017). It has to prepare and issue the IFRS and even exposure drafts using the guidelines given in the Constitution. It also issues and approves the Interpretations made by the IFRS Interpretation Committee. IASB is known to be associated with the stakeholders closely all across the world (Iasplus.com, 2017). Its goals are to have universal reception of a group of international financial reporting standards, to fulfill the standard-setting work through a transparent and open process with public ation of documents such as exposure drafts and discussion papers. What is conceptual framework? In financial reporting Conceptual Framework is basically a theory of accounting compiled by the standard making bodies such as IASB against which the problems which are faced in practicality can be tested and tackled objectively (Iasplus.com, 2017). It is also known as Concepts Statements which is defined as body of interrelated fundamentals and objectives. Identification is done by objectives of the aims and goals of the financial reporting and fundamentals help to achieve those objectives (Zhang Andrew, 2014). A conceptual framework deals with the basic issues of Financial Reporting and contains the characteristic that makes information of accounts useful such as assets, liabilities, expenses, equity and income. This information assist in selecting the transactions, circumstances and events to be accounted for and the method of their recognition, measurement and the format of summary and report in which will be presented (Zhang Andrew, 2014). It can be stated that it is an analyt ical tool with much options and variations at its disposal to make organized distinctions and frame ideas for accounting standards. Why is conceptual framework required? In the context of financial reporting, conceptual framework includes establishment of exact definitions that helps in financial discussions of the issues of accounting. It provides guidance required by the makers of accounting standards when they review and develop rules of financial reporting (Eccles, Rogers Serafeim, 2012). They establish the fact that reporting standards are consistent internally. They help the auditors to mitigate financial reporting problems in where there are no accounting standards for a particular issue. The most important assistance is to decrease the number of accounting standards by giving an overarching theory which may be applied to all accounting standards to solve specific reporting problems. Only FASB is not benefited by the Conceptual Framework. It enhances the credibility of financial reporting when the objectives and fundamentals are used to establish the rules of reporting (Doukakis, 2014). It helps in the operations of standards that are not onl y internally consistent but are also consistent externally. It also helps in understanding the limitations of financial standards of reporting so that the issue does not go beyond the scope of a standard. Issues dealt with the conceptual framework. Exposure Draft of IASB mentions issues that are there in the conceptual framework which makes it a bit tainted. Exposure Draft proposes some of the solutions or changes which are to be made in the existing Conceptual Framework for issue mitigation (DeFond, Hung Li, 2014). ED proposes that the definitions of essentials in financial statements should be revised, derecognition and guidance should be included in the framework. The discussions should be held on the bases of measurement, principles should be made for incorporating items in Other Comprehensive Income (OCI) which are to be related with performance reporting and high level concepts of disclosure and presentation should be revised (Iasplus.com, 2017). Issues covered by IASB in its ED are: Requirement of General Purpose Financial Reporting (GPFR) Qualitative feature of valuable financial information Reporting entities of GPRF Fundamentals of Financial Statements Recognition and de-recognition Measurement Disclosure and Presentation Concepts of Capital and Capital Maintenance Evaluate the role of the conceptual framework plays in the development of IFRSs and IASs Conceptual framework may provide the preparers with a fallback provision for much needed judgment for the development and application of any accounting policy (Iasplus.com, 2017). This issue is discussed separately in IAS 8, which allows the Framework to have an authoritative body to guide the preparers to keep in mind the definitions, criteria of recognition and concepts of measurement such as assets, liabilities, expenses and income in the framework if other guidelines are absent (Iasplus.com, 2017). Conceptual Framework is extended to discuss the presentation, reporting entity and disclosures and it needs to be addressed that these new chapters will be included in IAS 8 or not (Iasplus.com, 2017). It can be said that Conceptual Framework plays a pivotal role in making rules and standards for IFRSs and IASs (Ifrs.org, 2017). Conclusion From the above discussion, it can be concluded that Conceptual Framework has been a guiding light in making the financial and accounting standards at international level since last few decades. It has helped the policy makers and experts to come out of the issues where there was no accounting standard to help them out. 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