Symbols, Symbolism and Feminism in Ibsens Hedda Gabler Essay example -

Symbolism and Feminism in Hedda Gabler  Ã‚     Ã‚  Ã‚   Henrik Ibsen's A Doll's House painted the picture of a strong and independent woman standing up to an oppressive and dominating society; the lead character, Nora, abandons not only her husband, but her entire family, in an effort to discover herself and become a liberated woman.   The play is known for its universal appeal, and the strong blow it dealt to a male-dominated society, by showing not only that a woman could break free from the restraints which society placed upon her, but that men were actually quite powerless in the face of a strong woman; Nora's husband, Torvald, is left weeping as she leaves him at the close of the play.   Ã‚  Ã‚  Ã‚  The strong feminist themes which were the defining elements of A Doll's House are equally evident in the play Hedda Gabler, though the latter seems to be lacking the directness, clarity, and strength of the former, in regards to its feminist ideals.   Hedda and Thea, the two female leads, posses within them both admirable and detestable female traits, and only in combination with each other can the characters reveal the true feminist message of the play.   In order to assist the reader in understanding these concepts, and to illustrate the distinct differences between the two characters, Ibsen uses symbolism.   The symbolic nature of hair, Lovborg's manuscript, and General Gabler's pistols, often seem to strip Hedda of her feminine characteristics, and emphasize the femininity of Thea.   Ã‚  Ã‚  Ã‚  During the time in which this play was written, and as is very true in modern times, a mark of feminine beauty was long, abundant, flowing hair.   Even today, short hair is often considered to be a mark of a more liberated female, and it has been used to charact... ...ety." Thesis. Brigham Young U, 1990. Dyhouse, Carol. "Mothers and Daughters in the Middle-Class Home: c. 1870-1914." Labor and Love: Women's Experience of Home and Family 1850-1940. Ed. Jane Lewis. New York: Blackwell, 1986. 27-45. Gilbert, Sandra M., and Susan Gubar. The Madwoman in the Attic: The Woman Writer and the Nineteenth-Century Literary Imagination. New Haven: Yale UP, 1979. Ibsen, Henrik.   Hedda Gabler.   New York:   Dover, 1990. Lewis, Jane. "Introduction: Reconstructing Women's Experience of Home and Family." Labor and Love: Women's Experience of Home and Family 1850-1940. Ed. Jane Lewis. New York: Blackwell, 1986. 1-26. Lyons, Charles R. Hedda Gabler, Role and World. 1990. Twayne's Masterwork Studies 62. Boston: Twayne, 1991. Salomà ©, Lou. Ibsen's Heroines. Ed. and trans. Siegfried Mandel. Redding Ridge: Black Swan, 1985.   

Enthalpy change and Hess’s law. Essay

Introduction: Enthalpy is the total energy of a system, some of which is restored as chemical potential energy in the chemical bonds. During reactions, bonds are broken and formed. As a result, all reactions are accompanied by a change in the potential energy of the bonds, and hence an enthalpy change. This enthalpy change of reaction can be measured and is given the symbol H. The temperature of a system is a measure of the average kinetic energy of the particles present. Therefore, during a reaction, as bonds are broken and formed, there is a change in this average kinetic energy and this will result in a change in the temperature of the system. On the other hand, heat is the measure of the total energy of the substance. When the temperature of a substance increases or decreases, heat energy is absorbed or released from the environment. In order to measure this change in temperature, the following formula can be used:- Heat energy = m.C.T †¦Ã¢â‚¬ ¦where, m= mass of the substance C= specific heat capacity T= change in temperature Aim of experiment: – This particular experiment focuses on Hess’s law. Hess’s law states that the total enthalpy change on converting a given set of reactants to a particular set of products is constant, irrespective of the way in which the change is carried out. For this experiment, the conversion of NaOH to NaCl by two different routes was used and the change in enthalpy for each path was measured to test Hess’s law. Route one: – NaOH + 2M HCl 2M NaCl 2M NaCl + H2O 1M NaCl Route two: – NaOH + H2O 2M NaCl 2M NaOH + 2M HCl 1M NaCl Materials: – beakers, NaOH, 2M HCl, stopwatch, thermometer, pipettes, measuring cylinder Methods: – for the first route, 4g of NaOH was weighed. Then using a measuring cylinder 50 ml of 2M of HCl was measured and poured into a can. A thermometer was used to record the temperature of the hydrochloric acid in the can. Afterwards NaOH was added into the can. Using stopwatch and a thermometer the change in temperature was measured as 2M of NaCl was being formed. Once the temperature of the 2M NaCl was stable, 50 ml of water was added to change the sodium chloride into 1M of NaCl. Using stopwatch and thermometer the change in temperature was recorded. For the second route, 4g of NaOH was weighed. Then to form 2M of NaOH, 50 ml of water was added. A thermometer and stopwatch was used to monitor the change in temperature. Then 50ml of HCl was measured. Then its temperature was measured. These two solutions were then mixed together in a can. The temperature change was measured using a thermometer and stopwatch. Results for route one. In table1.1, the temperatures of NaOH and 2M HCl before the reaction began were 22.5à ¯Ã‚ ¿Ã‚ ½0.1à ¯Ã‚ ¿Ã‚ ½c. In table1.2, the temperature of 2M NaCl was 57.5à ¯Ã‚ ¿Ã‚ ½0.1à ¯Ã‚ ¿Ã‚ ½c before 50ml of water was added to it. Graph 1.2 temperature changes when 50 ml of water was added to 2M of NaCl to form 1M of NaCl. Results for route two. After 50ml of water was added to 4g of NaOH to form 2M of NaOH, it had a temperature of 32.4à ¯Ã‚ ¿Ã‚ ½0.1à ¯Ã‚ ¿Ã‚ ½c. On the other hand, 2M of HCl had a temperature of 22.5à ¯Ã‚ ¿Ã‚ ½0.1 cà ¯Ã‚ ¿Ã‚ ½. For table 1.3 the beginning temperature of these two reactants is the mean value of their temperature that is 27.4à ¯Ã‚ ¿Ã‚ ½0.1à ¯Ã‚ ¿Ã‚ ½c. This was done because there was not enough time to wait until both reactants reach the same temperature. Table 1.4 temperature changes during the addition of 50ml of water to 4 g of NaOH to form 2M of NaOH. Table 1.3 temperature changes during the reaction of 2M of NaOH with 2M of HCl to form 1M of NaCl. Graph 1.3 temperature changes during the reaction of 2M of NaOH with 2M of HCl to form 1M of NaCl. Graph 1.4 temperature changes during the addition of 50ml of water to 4 g of NaOH to form 2M of NaOH. Discussion To test Hess’s law the temperature change in each of the routes during the reaction can be used. The formula for heat change, which is found in the introduction section of this report, is also useful. For this particular experiment, water that is the byproduct in the formation of sodium chloride is used as a way of finding the enthalpy change. The density of water is taken to be 1g/ml and is used to determine the mass of the solutions. The specific heat capacity of water is 4.18 (g-1k-1). Route one: – To form 2M of NaCl the change in temperature () was 71.6 – 22.5= 49.1à ¯Ã‚ ¿Ã‚ ½c. The mass of the solution of NaOH and 2M of HCl was found to be 50g by using the density of water as 1g/ml and the volume of the solution being 50ml. change in enthalpy is:- Heat change= m. c. = = 10.2 KJ The change in enthalpy in changing 2M of NaCl to 1M of NaCl can be calculated in the same way where the mass of the solution becomes 100 g when 50 ml of water is added. The change in temperature was -17.6 à ¯Ã‚ ¿Ã‚ ½c. Heat change= m. c. = = -7.3 KJ The sum of the two changes in enthalpy will give a value of 2.9 KJ. Route two: – the change in temperature in forming 2M of NaOH from NaOH was 9.9à ¯Ã‚ ¿Ã‚ ½c. To do this 50 ml of water was added and the mass of the solution was 50 g. using the formula the change in enthalpy can be calculated as follows:- Heat change= m. c. = = 2.0 KJ Once 2M of NaOH was formed, 50ml of 2M of HCl was added to form 1M of NaCl, which is the final product. The change in temperature was 8.5à ¯Ã‚ ¿Ã‚ ½c. The mass was 100g and the change in enthalpy was Heat change= m. c. = = 3.5 KJ The sum of the two changes of enthalpy is 5.5 KJ. Conclusion: – The change in enthalpy for the formation of 1M of NaCl using route one was 2.9 KJ. Using route two it was 5.5 KJ. There is a significant difference of 2.6 KJ. This shows that the experiment done did not prove the Hess’s law effectively. This may be due to certain factors that will be discussed below. Limitation: – There could be lose of heat to the surrounding environment that can have vital effect on the results of the experiment. Human error and mistake matter in this kind of experiment. Instead of using a simple thermometer appropriate can be used. Improvements:- the use of data pro logger or calorimeter can minimize the human and device error in measuring temperature and can be better than simple thermometer. Using insulator such as Styrofoam cups to prevent heat from escaping to the surrounding.

The Importance of Cyber Security - 1093 Words

Internet is a growing source for communication. With so many people online, many have figured out ways to steal from others. Whether it be their Identity, money, or self a-steam, many are ripped of their belongings through the internet. Email and instant messaging are an easy way to not only communicate but send along important Information to one another. The newest and one of the most used, is social media websites, or a website that a profile is created and one can share pictures, thoughts, and message logs. Social media is a great way to keep in touch with friends and family, but because of the increasing use and lack of protection from cyber security, more and more people are becoming victims of cyber bullying, or the teasing and discrimination of others through online sources. The internet not only offers communication tactics, but also ways to keep track of your finances and shop from home. Identity theft through hacking is well known among the ones who risk putting their perso nal banking information online. Because of all the crime, the demand for cyber security is steadily increasing. With job opportunities for people even fresh out of college, cyber security is a job field worth taking a look at. Cyber Security is one of the top job majors college students should consider due to the high increase of Cyber bullying, Identity theft, and Online communication abuse. Cyber Security should be be a job field that college students consider because cyber security is neededShow MoreRelatedImportance of Cyber Security1744 Words   |  7 Pageslives, our phones, internet, communication, purchases, entertainment, flying airplane, launching missiles, operating nuclear plants, and implicitly, our protection. The more ever-growing technology empower Americans, the more they become prey to cyber threats. 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The New Gang Reform Program - 1229 Words

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The gang reform program wil l be a three-tiered program consisting of evidence-based prevention strategies, early interventions programs, and necessary follow-up methods. It is estimated that this gang reform program will cost nearly one million dollars for implementation and startup of the gang reform program for 2016. The gang reform program will consist of three phases: (1) prevention, (2) intervention, and (3) follow-up. These phases will solely and primarily be focused on youths in Chandler. The primary goal of phase one,Show MoreRelatedEducation Is The Most Powerful Weapon1195 Words   |  5 Pages As Nelson Mandela said â€Å"Education is the most powerful weapon which you can use to change the world,† and this should be our guiding principle when instituting reform in our country. The United States has the worst economic inequality in the developed world. The wealthy are making more money than ever and the amount of people living in poverty are growing at an alarming rate. 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Behavioral Risk Factor Surveillance System - 863 Words

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Intensive supervision probation was implemented in the 1950s. The original

The Positive Effect of Capital Punishment in Modern America Free Essays

Ronnie Kuester Dr. Borgmeyer Eng. Comp. We will write a custom essay sample on The Positive Effect of Capital Punishment in Modern America or any similar topic only for you Order Now II 30 Sept. 2010 The Positive Effect of Capital Punishment in Modern America â€Å"I don’t think you should support the death penalty to seek revenge. I don’t think that’s right. I think the reason to support the death penalty is because it saves other people’s lives† (Bush). Capital punishment is one of the most controversial topics in the American society and is also one of the topics most people feel very emotional about. Everyone feels that their views are correct because there are many pros and cons to either side. Although some people believe the risk of executing the innocent is too great, the use of capital punishment has greatly impacted our society in a positive way because of its deterring effect, economic benefits, and the prevailing of justice. The deterrent effect is definitely one of the biggest benefits to having capital punishment. When people have the knowledge that they could be executed for killing someone else it often turns them away from committing the murder. Tanner from Fort-Worth Star Telegram thinks that the deterrent effect has shown to prevent between three and eighteen murders(Wood 601). Most people in modern America have heard of the death penalty, yet they still commit the crimes that are punishable by death. Since people know about it and still do it, they are basically accepting the sentence, unless they are mentally ill and in which cause do not get sentenced to death. Naci Mocan’s study, from the University of Colorado, suggest that, â€Å"Statistical studies like his are among a dozen papers since 2001 that show capital punishment has deterrent effects†(Wood 602). Abolitionists argue that the deterrent effect is only estimates and are not actually proven to deter murders. However, knowing, through many studies, that three to eighteen innocent people could be saved by executing each convicted killer greatly outweighs the benefits to letting the murderer off the hook. Although, the deterrent effect is the greatest benefit to having capital punishment, the economic problem is also very important. A suggested alternative to the death penalty is life in prison without parole. This upsets many of the taxpayers, as it should. An article in The Economist states, â€Å"the idea of spending public money to feed and clothe murderers for the rest of their lives seemed outrageous†(Economist 605). Is there a difference to sentencing life in prison or executing someone? In the end they die a captive man. It is delaying the inevitable, but not many people see that. It is not very fair giving man his freedoms after he has taken the lives of others. He himself has not respected the life and liberty that all people should have. Once you take away someone’s life yours should be taken in return. That is, only if it is murder in the first degree and the murder was committed intentionally. After being sentenced to life without parole their court dates are not done. Money keeps getting wasted in the courts after the sentencing. Most convicts are still trying to get a reduced sentence or get parole. Convicts going through trials for the death penalty and life in prison often have to wait a very long time, which in the process is spending a lot of the tax payers’ money. Either way, life in prison or the death penalty on average they wait a decade before a decision is made or the execution is carried out. Other than deterring crime and being economically beneficial, capital punishment also allows justice to prevail. Justice seems to always prevail, but in some instances, this is not the case. However, no innocent human has been executed through the use of DNA testing. Only the convicts who commit the worst, most heinous of crimes are even put on death row. Abolitionists see that the government is just killing someone. However, like the quote at the beginning, the government does not have the death penalty just to seek revenge. That is not what the death penalty is about. It is about justice being served and letting people know that murdering will not be acceptable. The government does not execute people to flaunt its power, Foucault agrees when he states, â€Å"It is ugly to be punishable, there is no glory in punishing†(Foucault 10). It is because of this that America, along with many other nations, has done away with torturing as well. The government does respect points of the abolitionists saying it is not right torturing the convicts or causing extreme pain. They have changed their ways making the execution more humane. In our modern society we do not torture death row inmates anymore. Foucault states that, â€Å"today we are rather inclined to ignore it; perhaps, in its time, it gave rise to too much inflated rhetoric; perhaps it has been attributed too readily and too emphatically to a process of ‘humanization’, thus dispensing with the need for further analysis†(Foucault 7). It was thought that torture was a corrective procedure that if they were tortured they would not commit the crime again. However, it is viewed as inhumane to inflict pain on an individual to teach them discipline, especially if they are being put to death anyway. So now we use more humane ways to put people to death that involve little to no pain. Lethal injection is the most modern and safe way to put someone to death. It was first used in 1977 in Oklahoma but took five years before it was used on someone. All of the states except one that have the death penalty use lethal injection. The inmate being executed is bound down and has his heart being monitored. Then, they insert two needles into the veins injecting the inmate with Sodium Thiopental. This is an anesthetic which renders the inmate unconscious. â€Å"Next flows pavulon or Pancuronium Bromide, which paralyzes the entire muscle system and stops the inmate’s preathing. Finally, the flow of potassium chloride stops the heart. Death results from anesthetic overdoes and respiratory and cardiac arrest while the condemned person is unconscious† (Methods). This technique used does not hurt the inmate, which is one of the reasons abolitionists are upset about the death penalty. As for any other method, they get pretty painful and or messy. Death by electrocution, hanging, and gas chamber are all extremely painful and do not kill the inmate right away. Not only does justice prevail through the government when someone is executed but also people get a religious satisfaction. The Bible specifically states that the death penalty is alright. Whoso sheddeth man’s blood, by man shall his blood be shed: for in the image of God made he man†(Genesis 9:6). The reason why it is believed people should be executed for killing another human being is because we were made in God’s image and destroying or killing that is major offense to God. The Bible also informs its readers that none shall take ranso m or money in exchange for the murderer’s life. This is where the justice comes into play. God does not want the government taking money in exchange for someone’s life. In modern day terms it would be equivalent to posting bail or just receiving a fine. That would be unrealistic to do in the case of a murderer being put to death. Abolitionists believe that we should not play God and only those who have not sinned be the ones to judge and â€Å"cast the first stone† so to speak. What most do not realize is that, according to the Bible, God thinks that these murderers should be killed. God is not going to just smite them down. Humans figured out and have interpreted the Bible and it’s meanings when saying these things about the death penalty. Most abolitionists greatest problem with the death penalty is executing the innocent. Executing the innocent is extremely rare. Hundreds of people have been released from death row due to DNA testing proving their innocence. This does not mean that they were executed. It is excellent that these people were not wrongly executed and it is because of modern technology that it can be appreciated. However, executing those who have been, without a doubt guilty of committing murder in the first degree should be executed. Throughout the use of DNA testing to possibly help the case of either side, there have been zero cases where and innocent human has been executed. Abolitionists keep seeing that the death penalty is still used despite the way they feel. So they begin to say things like, â€Å"Killing a murderer does not bring his victim back to life. It achieves nothing but the death of still another person†(Robinson). As stated at the beginning of this paper, by having the death penalty be legal it deters certain crime, has economic benefits, and it allows justice to be served. No matter what abolitionists are doing, most of their ideas keep getting shot down. There is a reason the majority has always sided with the death penalty, because it just helps out our modern American society. Works Cited Bush, George W. â€Å"Presidential Debate† Washington University Athletic Complex. University of St. Louis. 17 Oct. 2000. Speech. â€Å"Descriptions of Execution Methods. † Deathpenaltyinfor. org. Death Penalty Information Center. Web. 22 Sept. 2010. . Foucault, Michel. â€Å"Chapter 1. † 1979. Discipline and Punishment. Trans. Alan Sheridan. 3-18. Print. King James Version Bible. Genesis 9:6. 2004. Robinson, Bruce A. â€Å"Capital Punishment – the Death Penalty. † ReligiousTolerance. org by the Ontario Consultants on Religious Tolerance. 04 Aug. 2007. Web. 22 Sept. 2010. . Wood, Nancy V. Perspectives on Argument. 6th ed. Upper Saddle River, NJ: Pearson/Prentice Hall, 2009. Print. (601-613). How to cite The Positive Effect of Capital Punishment in Modern America, Papers

Considerations IASB Recent Issued Standards â€Myassignmenthelp.Com

Question: Discuss About The Considerations IASB Recent Issued Standards? Answer: Introducation The new proposition of International Accounting Standard Board (IASB) is concerned with the effective communication of financial information of the companies (Burc? Cotle?, 2014). Regarding this, I have decided to make a submission on this matter. For this reason, I have taken into consideration investing in two of the renowned banks; they are ANZ Westpac. The preparation of accounting and financial statements of the companies is a complex process as this information helps the inventors to depict the financial position of the companies. Many times poor presentation affects the organization of financial data. Poor presentation and organization of financial data affects the financial position of the companies. Thus, the investors suffer in taking effective investment decisions. From the observation of the annual report of both the banks, I have realized it is essential to increase the effectiveness of the communication of financial statements. There is a need of more standardized syst em for financial disclosure. After going through the set of principles of effective communication, I have seen that there are crucial factors in this. They are to be simple and clear; to be entity specific; to provide the relevant information; to highlight the important matters; no presence of any duplication; to present information in the appropriate format so that they become comparable and others. After the analysis of the 2016 annual reports of ANZ and Westpac, I have seen that both the companies lack in complying with communication principles while both of them have complied with some of the principles. It is the responsibility of the reputed banks to provide their investors with correct financial information so that it can be helpful in their investment decision-making process. In addition, banks are required provide segment analysis along with analysis of credit and liquidity risks (Craig Michaela, 2014). The analysis of both the banks has made me aware the fact that both the banks have not made the necessary financial and accounting disclosures. Westpac has conducted the segment analysis separately along with each segment definition (westpac.com.au, 2017). On the contrary, ANZ has not conducted any separate segment analysis as per the segmentation approach (iguana2.com, 2017). They have mentioned some of these facts in financial notes rather than showing them separately. The regulations of Basel are related with the banking industry regulations. The analysis of ANZ annual report has also shown the fact that ANZ has not disclose any information regarding Basel requirements separately (iguana2.com, 2017). The separate disclosure of liquidity and credit risk was also missing. These facts have been mentioned in financial notes. On the other hand, Westpac has all the necessary disclosures regarding the Basel requirements along with the analysis of credit and liquidity risks of the bank (w estpac.com.au, 2017). However, there was not anything mentioned regarding Tier I and Tier II in the annual report of Westpac. Moreover, Westpac has measured their divisional performance that is missing in the annual reports of ANZ (iguana2.com, 2017). In addition, it has been seen that both the banks have not use graphical presentation. Graphical presentation helps the investors to compare and analyze the performance of the companies (iasplus.com, 2017). Thus, in spite of the presence of narrative disclosure, the importance of graphical presentation cannot be ignored. Apart from the above, there is also a need for effective communication of financial information. Thus, there is a need for the improvements in the process of financial combination. In this situation, I would like to recommend some of effective communication related principles of IASB for making the financial statements comparable (Deegan, 2013). Companies need to follow the principle of entry specific. Financial information needs to be relevant with the financial situation of the companies rather than just to be generic. There is nothing special in generic information as they can be obtained from annual reports of the companies. Thus, entry specific information needs to be there in the financial statements. Furthermore, financial information need to be mentioned in such a way so that they can become comparable based on several financial years. This can be done with the help of graphical presentation of financial information. The draft disclosure of IASB also includes the principles and guidelines related to formatting of financial information (iasplus.com, 2017). The stakeholders and investors of the companies believe that communication effusiveness can be increased with the help of proper formatting. The main reason is that proper formatting helps to compare the financial information of companies for several financial years. Thus, I would like to recommended the board of director of companies for adopting the strategies of proper formatting. It can be seen that there are many banks that publish the guidelines to use graphs and tables in the annual reports of the companies. In the financial reports of the companies, uncertainty regarding formats of the presentation of financial reports can be seen. Communication with the company stakeholders can be improved with the help of proper formatting. Based on the above discussion, I have realized the fact that both ANZ and Westpac needs to implement the strategy of formatting of financial report in order to improve the communication of financial information with the stakeholders (iguana2.com, 2017). I strongly feel that the use of appropriate formatting for the presentation of financial information will lead to effective decision-making of the investors. In addition, the development of formatting is highly related with the concept of entry specific as some situations demand the disclosure of financials information of the companies in the tabular form. Thus, there is a need for necessary guidance for the formatting process of financial statements (ey.com, 2017). Thus, the disclosure of financial information with the help of notes can be improved with the help of formatting. Different methods of formatting need to be applied based on the nature of business of the entities so that it become entry specific. These types of formatting needs to be developed based on specific circumstances. These types of disclosures need to have connection with the inventors and the preparation of financial statements. Apart from this, there is a need to develop the non-monetary guidelines also (aasb.gov.au, 2017). As an investor, I would like to make the recommendation to IASB for the inclusion of the above-discussed principles related to the effective communication of financial information. In this case, companies need to consider the concept of entry specific as assists the investors to compare the financial performance of the companies for many financial years. In addition, companies need to consider the principles of graphical presentation and formation for the communication of financial information. References 2016 ANNUAL REPORT. (2017).News.iguana2.com. Retrieved 20 September 2017, from https://news.iguana2.com/anz/ASX/ANZ/459865 Annual Report 2016. (2017).Westpac.com.au. Retrieved 20 September 2017, from https://www.westpac.com.au/content/dam/public/wbc/documents/pdf/aw/ic/2016_Westpac_Annual_Report Burc?, V., Cotle?, D. (2014). Considerations on IASB Recent Issued Standards. Craig, D., Michaela, R. (2014). Financial Accounting Theory. Deegan, C. (2013). Financial accounting theory. McGraw-Hill Education Australia. Disclosure Initiative Principles of Disclosure. (2017).aasb.gov.au. Retrieved 13 September 2017, from https://www.aasb.gov.au/admin/file/content105/c9/ITC35_04-17.pdf Disclosure Initiative Principles of Disclosure. (2017).ey.com. Retrieved 13 September 2017, from https://www.ey.com/Publication/vwLUAssets/ey-disclosure-initiative-principles-of-disclosure-april/$FILE/ey-disclosure-initiative-principles-of-disclosure-april.pdf Disclosure initiative Principles of disclosure. (2017).Iasplus.com. Retrieved 13 September 2017, from https://www.iasplus.com/en/projects/major/principles-of-disclosure IASB publishes discussion paper on disclosure principles. (2017).Iasplus.com. Retrieved 13 September 2017, from https://www.iasplus.com/en/news/2017/03/dp-pod INVITATION TO COMMENT ON IASB DISCUSSION PAPER DP/2017/1 Disclosure Initiative Principles of Disclosure. (2017).hkicpa.org.hk. Retrieved 13 September 2017, from https://www.hkicpa.org.hk/file/media/section6_standards/standards/FinancialReporting/ed-pdf-2017/i2c_di.pdf