Information About IELTS Essay Samples

Information About IELTS Essay SamplesIf you are planning to do an IELTS essay test in the coming academic year, then you must be familiar with the wonderful opportunities that these papers offer. A little research will show that there are many places where you can find essay samples for free. These samples will surely enable you to identify the best way in which you can improve your ability and score high on the test.Most of the people who want to take up the test and excel the most in it are using the latest test software that is provided by the test institute. If you want to have the maximum advantage from the IELTS essay samples, then it is important that you go through the instructions properly. Remember that you need to give maximum focus on your writing. And you have to keep your mind clear and in order.You have to be consistent in writing every single day. There are many tips and hints that will guide you through the entire process. This particular piece of paper is very signi ficant for you as you may not be able to write well even if you are on a tight schedule. This is why you need to concentrate and exert more effort on your writing skills.One additional tool that you can use is an online journal. This is something that will help you analyze the whole essay. You can also read the corresponding written results of the IELTS test as well. With this writing advice, you can easily master the type of writing that is required for the IELTS exam.If you are really concerned about your grades in the exams papers, then the IELTS software will provide you with all the necessary coaching. And it is important that you remember that IELTS is highly competitive and is increasing the number of places in the national exams paper. You can start considering some extra help if you are really serious in improving your performance in the tests. In this case, you need to give time to consider various coaching courses.This is because there are many courses that are providing fantastic guidance for the new aspirants. These courses are providing the required guidance to the candidates for the very first time. These essays samples are available online and you can use them from any time.Once you are able to understand the basic ideas and fresh ideas, you can write your own version of the essay. This will make your work more effective and you will be able to get good grades for the upcoming exams.The best thing is that all these samples have been prepared by the experts and will help you in understanding how to perform well during the test. It is very important that you give time and efforts for improving your writing skills so that you can easily pass the IELTS essay samples.

Love as a Social Revolution in Maurice vs Pride and Prejudice - Literature Essay Samples

Both Maurice by E.M Forster and Pride and Prejudice by Jane Austen are the stories of revolutionary love, capable of inspiring moral improvement and moral compromise within relationships. Specifically, it is the stories of Maurice and Alec and Lizzy and Darcy that are able to inhabit such a revolutionary space because they are so deeply rooted against the hegemonies of their time. Maurice was a character originally written at a time when homosexuality still had not been decriminalized in Britain, the novel itself was published posthumously because Forster feared for his life. Lizzie utilized her agency and choice in order to find love at a time in British society when women were expected to be completely and absolutely subservient to the men around them. According to literary critic Northrop Frye successful romance at the end of the novel signals a â€Å"movement from one kind of society to another† where â€Å"the new society crystallize[s] around the hero.† However, i t is imperative to note that to Frye, â€Å"romance† is defined as â€Å"works concerned primarily with an idealized world,† and Maurice was not written into this ‘idealized world’ because he was gay, and Forster, despite giving him a happy ending, was careful not to idealize his characters. Forster focuses the novel on Maurice discovering his sexuality, rather than the consequences that could potentially come of that decision, meaning that Maurice’s relationship with Alec, although it provides some social commentary at the end of the novel through a conversation with Clive, is not centered on the social reactions to Maurice’s homosexuality. Instead, it is a very individual journey he experiences with one or two close friends. Due to the literary limitations placed on Forster at the time the novel was written, Maurice and Alec, although evidently still happy, are unable to change the fabric of the world around them, while Lizzy and Darcy, sti ll relatively heteronormative, can be considered â€Å"successful† under Frye’s definition. The first part of Frye’s definition pertains to the ability of a successful union to change one or both of the people involved, and clearly, Maurice, Lizzie, and Darcy all undergo major shifts of society within themselves. After her original rejection of Darcy, Lizzie receives a letter from him explaining his past and his decisions. She immediately begins to contemplate her â€Å"prejudice[s]†, and attempts to mature in order to understand why she believed she had â€Å"every reason in the world to think ill of [him].† (141, 134). Without Darcy, Lizzie would have lost the opportunity to realize her judgement was flawed, and that her own ego barred her from truly being able to observe those around her. Moreover, without Lizzie’s initial rejection, Darcy would not have realized his intrinsic fault: pride. In order to be with the one he loves, he must recognize both his solipsism and egotistical nature, therefore; insuring that both of them must undergo moral compromise for the better. Instead of realizing his flaws, Maurice must discover himself in order to have a successful relationship with Alec. The entire novel is the story of Maurice understanding himself, and only in the end, when he is truly happy with who he is, is Maurice able to begin his relationship with Alec. He is finally cognizant why â€Å"could not himself relate† to diagrams of heterosexual sex drawn in the sand. He â€Å"understood† his â€Å"secret life†, it was the â€Å"dreams† at the beginning of the novel: â€Å"part brutal, part ideal.† All three characters genuinely transitioned into superior versions of themselves, and without their relationships, Maurice, Lizzie, and Darcy would not have been able to change themselves. Lizzie and Darcy, unlike Maurice and Alec, are able to change the social fabric of the society they inhabit, truly creating a revolutionary love between them. Their love is not just revolutionary in its own right, but it has the power to revolutionize others, most notably Georgina and Jane. Lizzie’s relationship with Darcy â€Å"astonish[es]† Georgina because she had never before seen a â€Å"womantake liberties with her husband,†; what was once a foreign concept in patriarchal Britain, now was in her own home, and because of Lizzie’s influence, Georgina would grow up knowing the strength of her agency as a woman. (265). Moreover, Darcy and Lizzie’s marriage is what allows for the marriage between Jane and Bingley, and Jane’s newfound opinions and view of herself reflect upon many of Lizzie’s actions, and illustrate once again Lizzie and Darcy’s ability to change the world around them. Furthermore, Lizzie’s resolute deter mination to marry for love changes the social fabric in itself. She unapologetically refuses to conform to the patriarchal hegemony surrounding her, rejecting two proposals in the process and awaiting for a partner who is ready to be her equal, not just her husband. Her determination inspires the female characters of the novel, while her rejections teach the men how to behave and treat the women in their own lives; therefore, truly revising the definition of the social order in her society. While Maurice the novel changes the fabric of British society, Maurice the character does not have the opportunity to revolutionize his own society as a result of his sexuality, so, although under Frye’s definition Maurice and Alec are not ‘successful’, the two characters evidently are. In his lifelong struggle to understand his sexuality, Maurice is often trapped within liminal spaces, forever tormented between his internal and external selves, desperately seeking another human with whom he can truly be himself. Alec is the only person Maurice has ever truly opened up to; he has finally inhabited â€Å"the darkness where he can be free,† and found freedom in another person. In the initial stage of their relationship, Maurice vulnerably asks Alec if he had â€Å" ever dream[ed] [he] had a friendSomeone to last your whole life and you his.† Maurice had not yet realized that Alec was that friend, and that they would spend their â€Å"whole life† together. The novel ends with the pair resolving to spend the rest of their lives with one another regardless of the barriers obstructing them; they disappear from society together, choosing to spend the rest of their days in the greenwood. Maurice realizes he’s no longer â€Å"afraid or ashamed† because â€Å"the forests and the night were on his side†, the â€Å"greenwood† offers a space of freedom similar to the forests Shakespeare’s characters would once fall in love in, utterly seperated from society and court. In order for Maurice and Alec to have upholded Frye’s theories, the lovers would have had to attempt some form of public recognition, say by announcing to the public or perhaps Cambridge or by living together within society. However, Forster could not have possibly written such an ending to his novel without completely losing his characters and his main themes, and of course, his determination for a happy ending. In fact, itâ₠¬â„¢s the book itself that upholds Frye’s definitions. Maurice, specifically at the time it was written, destroys heteronormative barriers and clearly provides social commentary on British society in the 1910’s. Both Forster and Austen were revolutionary writers of their time, years ahead of the societies they lived in, and predicting the future decades before they took place. Furthermore, both authors wrote truly beautiful romances centered around characters who were forced to evolve and change in order to have successful relationships. One relevant question, here, is, â€Å"Can love change the world in which our characters inhabit? In other words, can love be a social revolution in its own right?† In line with Frye’s definition of a successful relationship, a social revolution requires inspired mutual improvement in self and in society. And, through the careful analysis of both Pride and Prejudice and Maurice, it has been determined that the answer to that question is yes. Love is a social revolution, and while it clearly was for Lizzie and Darcy, it also was subtly a revolution in its own right for Maurice and Alec, through the publication of the book itself and its dedicati on to a happier year.

Intercultural Comm Final Study Guide - 3228 Words

Chapter 4 – Communicating Across Cultures Multiple Choice Questions 1. Which of the following does not constitute a normal interpersonal communication task for managers? a. coordinate activities b. disseminate information c. motivate employees d. give speeches at conferences (moderate, page 126) 2. According to communication researchers Samovar, Porter, and Jain, ______________. a. cultural factors pervade the communication process (difficult, page 126) b. noise is always equally present in cross-cultural communication c. culture does not influence with whom we choose to speak d. communication behavior is not largely dependent on culture 3. All of the following are part of a person’s life space EXCEPT:†¦show more content†¦Eastern Europeans b. Arabs c. South Americans d. Northern Europeans (moderate, page 134) 20. Which of the following characteristics is NOT true of people in a high-contact culture? a. prefer to touch a great deal b. live in warmer climates c. are more individualistic (moderate, page 134) d. prefer to stand close 21. ______________ and ______________ are elements of paralanguage. a. Rate of speech; kinesic behavior b. Tone of voice; language c. Vocal inflection; tone of voice (difficult, page 135) d. All of the above 22. Changing the meaning of words by changing the inflection of your voice is an example of _______. a. paralanguage (moderate, page 135) b. oculesics c. object language d. proxemics 23. Which of the following is an example of paralanguage? a. widening your eyes b. moving closer to the listener c. speaking faster (moderate, page 135) d. using a translator 24. Which of the following statements about time systems is true? a. Monochronic time systems are linear; polychronic systems have a past, present, and future. b. Monochronic time systems have a past, present, and future; polychronic systems have the simultaneous occurrence of many events. (difficult, page 135) c. Monochronic time systems are non-linear, polychronic systems have a past, present, and future. d. Monochronic systems have the simultaneous occurrence of many events; polychronic systems areShow MoreRelatedAn Intern At The University Public Relations Program2695 Words   |  11 Pagestraining is part of the problem. It was also noted that younger professionals, within my generation, don t have the training or the background to make good, ethical decisions. They just don t know any better. (Bernardino, 2011). In similar fashion, a study from the Ethics Resource Center looked at trends within the four generation groups of Traditionalists, Boomers, Gen X, and Millennials. Younger workers were found to be more at risk as measured by four ethical performance standards: misconduct, pressure

How to Create an Effective Classroom Library

The greatest contribution that you as a teacher can make to the educational success of your students is to help them become proficient readers. You can do this by providing them with a classroom library. A classroom library will give them the easy access they need to read. A well-stocked, organized library will show students that you value books as well as value their education. How Your Library Should Function While your first thought of a classroom library may be a cozy little place in the corner of the room where students go to read quietly, you are only partially correct. While it is all of those things, it is also much more. An effectively designed classroom library should support reading inside and outside of school, help students learn about how to select appropriate reading materials, provide a place for students to read independently, as well as serve as a place to talk and discuss books. Lets dive into these functions a little bit further. It Should Support Reading This space should support learning both inside and outside of the classroom. It should include both fiction and nonfiction books that have different reading levels. It should also accommodate the different interests and abilities of all students. These books are going to be books that students can check out and take home with them. Help Children Learn About Literature The classroom library is a place where your students can learn about books. They can experience a variety of book genres and other reading materials like newspapers, comics, and magazines and more in a controlled, small environment. You can use your classroom library to teach students how to select books as well as how to take care of books. Provide Opportunities for Independent Reading The third purpose a classroom library should have is to provide children with the opportunity to read independently. It should be used as a resource to support daily reading where students can self-select books that meet their interest. Building Your Library The first thing that you will want to do when building your classroom library is to get books, a lot of books. You can do this by going to a garage sale, joining a book club like Scholastic, soliciting donations from Donorschose.org, or asking parents to donate. Once you have your books, follow these steps to building your library. 1. Choose an open corner in your classroom where you can fit bookcases, a carpet and a comfy chair or love seat. Choose leather or vinyl over fabric because its easier to keep clean and it doesnt carry too many germs. 2. Combine your books into categories and color code levels books so that they will be easy for students to decipher. Categories can be animals, fiction, non-fiction, mystery, folktales, etc. 3. Label every book that belongs to you. The easiest way to do this is to get a stamp and stamp the inside cover with your name on it. 4. Create a check-out and return system for when students want to bring a book home. Students should sign a book out by writing down the title, author and which bin they got the book from. Then, they should return it by the end of the following week. 5. When students return books you must show them how to put the book back where they found it. You even assign a student the job as book master. This person would collect the returned books from the bin every Friday and place them back in the correct bin. Make sure that you have strict consequences if books are misplaced or mistreated. For example, if someone forgot to return their book by the due date then they may not choose another book the following week to take home. Looking for more book-related information? Here are 20 book activities to try in your classroom.

Essay on The American Revolution Was a Real Revolution

The American Revolution was definitely revolutionary. The people broke free from Britain and gained independence. Only one third of the colonist enthusiastically supported the revolution. The colonist were unhappy and being treated terribly by their motherland and trouble started to brew. The thirteen colonies that became the United States of America were originally colonies of Great Britain. By the time the American Revolution took place, the citizens of these colonies were beginning to get tired of the British rule. Rebellion and discontent were rampant. The main reason the colonies started rebelling against mother England was the taxation issue. The colonies debated England’s legal power to tax them and they did not wish to†¦show more content†¦The citizens of the middle colonies were especially unenthusiastic about the revolution. Among those that did support a change, not everyone that joined the movement favored violence. Quakers and members of other re ligions, as well as many merchants from the middle colonies, and some discontented farmers and frontiersmen from southern colonies opposed the use of violence, and instead favored discussion and compromise as the best solution. The patriots were able to gain a great deal of support for a violent revolution from the less well to do, from many of the professional class, especially lawyers, some of the great planters and a number of merchants. Support for the revolution increased when it became clear that King George III had no intentions of backing down. The Revolutionary War erupted on April 19, 1775. The reason the British and the Americans resorted to using arms after a decade of fighting verbally over the rights of the British subjects in the colonies was because both sides had finally became convinced that force alone couldn’t decide the issues that divided them and war broke out and didn’t end until 1783. The American Revolution did a lot more than change the m ethod of governance. After the war the spirit of equality weakened old habits of difference. The new political opportunities offered by the creation of state government led moreShow MoreRelatedRevolution Dbq1112 Words   |  5 PagesThe Revolution was affected before the war commenced.   The Revolution was in the minds and hearts of the people...This radical change in the principles, sentiments, and affections of the people was the real American Revolution.   Explain the meaning of this 1818 statement by John Adams (referring to the Revolutionary era) and assess its validity. Philosophical words, Once Again In a letter to Hezekiah Niles on February 3rd of 1818 John Adams, once again, spoke his mighty, philosophical wordsRead MoreDifferences Between the French and American Revolutions1362 Words   |  6 PagesDifferences in the American and French Revolutions Sometimes a revolution can take place within a country against its own current state of government, other times a revolution can take place externally to rid a country of another countrys influence. There are many components that are involved in a revolution taking place. One must consider the causes or reasons of the situation, the events that occur during the revolution and the effects or aftermath that had been created by that revolution. There wereRead MoreThe French Revolution And The American Revolution1395 Words   |  6 PagesHonors English 29 September 2014 The French Revolution Some do not know what the real cause of the French Revolution was. 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But there is one reason that is often not mentioned, and that is the American Revolution was also fought to preserve slavery. At the time slavery was a normal thing and to thinkRead MoreThe American Revolution1259 Words   |  6 Pages The American Revolution, one of the chief events in U.S. history, was an event that had its origins planted long before the fighting began. With the time period of the Enlightenment overlapping that of the revolution, ideals of society and humanity flooded colonial society. Although some may argue that the acts of the British were for the colonists’ well-being, I will explain why they were in fact hindrances. Colonists decided to overhaul the system of monarchy because they felt that it did notRead MoreThe Real Cause of the French Revolution Essay1710 Words   |  7 PagesThe Real Cause of the French Revolution For hundreds of years historians have tried to find out the real cause of the French Revolution, and they have come up with hundreds of varieties different reasons as well. Spread over the ten-year period from 1789-1799, the French Revolution was initiated by disagreements over the peoples ideas of reform. Seeking equality, libertyRead MoreThe Revolution Will Not Be Televised Critical Analysis Essay910 Words   |  4 PagesThe Revolution Will Not Be Televised is a poem and song by Gil Scott-Heron. Scott-Heron first recorded it for his 1970 album Small Talk at 125th and Lenox, on which he recited the lyrics, accompanied by congas and bongo drums. The message of the song is the elusive nature of political culture in Nixons America and the inability of the mainstream to capture the real heart of the people. Heron uses cultural refrences from the 1970s to express his angerin the 1970s. What he is trying relay inRead MoreThe American Revolution Set up Equality and Power for America621 Words   |  3 PagesChristopher Hitchens claims that â€Å"†¦ the American Revolution is the only revolution that still resonates†and this claim is valid because the American Revolution led to democratic ideals and governments being spread across the wo rld, it set the precedent of equality in our country, and it set it up to be the world power it is today. America’s Revolution gave birth to real applications of Enlightenment ideals, and in doing so spurred movements of independence and democracy around the world during

Steroids And Athletes Should Not Be Allowed - 1234 Words

Steroids and Athletes What is the best way to get big quick? Most would say to go to the gym or start a more intense workout program and eat right. It is contrary for some professional athletes that go against the correct way to maximize their strength and take steroids. Most your sport competitors participate in sports to have the opportunity to put their abilities against those of their peers. Many athletes are determined to win at all cost. They may use that determination to justify the use of steroids. Steroids are bad, there are many unfair advantages of athletes that use steroids to make gain in a game they love to play, athletes using steroids are not being good role models to the younger generation that looks up to them. , and many athletes have health risk from using steroids. Athletes that are in sports should not be allowed to consume steroids. Or if they are consuming steroids they should not be allowed to play sports. There are many unfair advantages of athletes that use steroids to make gain in a game they love to play. First, the use of steroids is cheating and it violates the rules and contracts athletes have agreed to. A player uses steroids to enhance his or her performance is illegal, so when a player uses them they are cheating. For example; Cheating is monitored today in sports by the use of referees or umpires. Referees and umpires cannot enforce steroid use because they have no way of telling if a player is on steroids or not they cannot beShow MoreRelatedSteriods in Sports Essay1259 Words   |  6 PagesThat athlete could improve his or her already superb skills into something even greater. This can be possible with the help of steroids. There is a current debate of allowing steroids to be legal in sports. Steroids should not be allowed in sports. Some people ask why. This research paper will give those people just a few of the many reasons why it should not be allowed. Through examining dangers of steroid abuse, ethics in sports, and characteristics of individuals who take and use steroids, it isRead MoreThe Drawbacks Of Anabolic Steroids1384 Words   |  6 PagesThe Drawbacks of Anabolic Steroids and Why They Should Stay Illegal Anabolic steroids have been used and taken by humans for over half a century. The effects they provide have developed large ongoing debates as to whether these substances should be allowed to the general public. Anabolic steroid in short provide the human body a much grander potential to build muscle by helping the cells within the body produce more muscle fibers at an astonishing rate that could never be achieved naturally. ManyRead MorePerformance Enhancement Drugs For American Sports1493 Words   |  6 Pagesperformance enhancement drugs are hurtful. The real issue of performance drugs is medical need versus physical want. Moreover, performance-enhancement drugs should still be allowed but with restrictions. The first issue of performance-enhancement drugs (PED) and probably the most recognized PEDs are the use of anabolic steroids.†Ã¢â‚¬ ¦anabolic steroids may provide distinct benefit in size, strength, and stamina† (McCloskey). Anabolic agents are those that promote the growth of muscle, while androgenicRead More Steroids and Sports Essay1324 Words   |  6 PagesSteroids and Sports Steroids, ever since their introduction into the sports world five decades ago, they have been a controversial issue (WebMD medical news). Anabolic performance dates as far back as the original Olympic Games. Today walking into any gym you will find some one who is using steroids or some kind of enhancement supplement. Anabolic steroids are so popular with athletes from high School level all the way up to the top. 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This would give some players an advantage in their sport overRead MoreSteroids Research Paper1103 Words   |  5 PagesSteroid Use for College Pro Athletes College and Professional Sports have been a major entertainment for people all over the globe. Baseball, football, hockey, basketball, golf, and soccer are a few examples of the greatest sports of this decade. These sports and more have the greatest athletes in the world involved and they get the opportunity to showcase their skills and talents each year. They only get the chance to do these things if they can pass a drug test that involves not taking steroidsRead MoreAnabolic Steroid Is A Synthetic Hormone That Resembles1694 Words   |  7 PagesAnabolic steroid is a synthetic hormone that resembles testosterone in promoting the growth of muscle. Such hormones are used medicinally to treat some forms of weight loss and illegally by some athletes and others to enhance physical performance, Anabolic refers to muscle-building, and steroids refers to a large group of chemical substances classified by a specific carbon structure. Since their creation in the early 1930’s, steroid s have been praised for their effectiveness by users, debated overRead MoreLegalize Steroids in Sports799 Words   |  4 PagesLegalize Steroids In Sports Ben Johnson was one of the first superstar athletes to be caught using steroids and was stripped of his 100m gold medal at the 1988 Olympics. He was eventually banned for life in 1993 for testing positive again (Richardson 2010). Performance enhancing drugs have become widely used since the 1970’s and have only increased in the numbers of athletes using the drugs to up their endurance and perform to their greatest potential. Professionals such as Barry Bonds, Jose

Value Relevance of Deferred Tax

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