Tuesday, December 31, 2019

William Shakespeare s Hamlet Essay - 902 Words

To be, or not to be; that s the question† (Act III, Scene 1, P.1127) is of the most widely circulated lines. As we all know, it is also the most important part of the drama, â€Å"Hamlet†, which is one of the most famous tragedy in the literature written by William Shakespeare between from 1599 to1602. The drama was written at the age of Renaissance that reflects the reality of the British society in sixteenth century to early seventeenth century. During that period, Britain was in the era of reverse confusion, and Hamlet is just about the epitome of this era. The tragic play happened in Kingdom of Denmark dramatizes the revenge that Prince Hamlet intended to revenge his uncle Claudius who had murdered Hamlet s father King Hamlet, subsequently seized the throne and married Hamlet s mother Gertrude. In this drama, â€Å"Hamlet†, William Shakespeare unreservedly wrote about the betrayal, revenge, incest, and the affection of religion. Through reading and studying of William Shakespeare’s â€Å"Hamlet†, I would like to claim that we need to overcome the gap between the ideal and the reality. First, in the drama, â€Å"Hamlet†, William Shakespeare did not write a lot about Hamlet s revenge his uncle Claudius for his father s murder. Instead, most part of the drama concentrates on Hamlet’s inner struggle to take action. Actually, the reality requires Hamlet to take action, but he hesitated. Hamlet is rarely initiative, he mostly was inspired and motivated by his father s ghost so that weShow MoreRelatedHamlet : William Shakespeare s Hamlet1259 Words   |  6 PagesOmar Sancho Professor Christopher Cook English 201-0810 Hamlet Paper 23 May 2016 Hamlet Character Analysis â€Å"There is nothing either good or bad, but thinking makes it so.†(Act 2, Scene 2, 239-251) Hamlet by William Shakespeare is one of the most famous plays written that conveys a multitude theme. But most predominant is the presence of Hamlet s obsession with philosophy of life, throughout the play Hamlet philosophy reviles his point of view love, loyalty, the importance of family and friendsRead MoreWilliam Shakespeare s Hamlet - Hamlet1160 Words   |  5 PagesPart 1: Hamlet Word Count: 1000 In what ways does Shakespeare s Hamlet explore the human mind? The play Hamlet written by William Shakespeare, is seen to be an exploration of the human mind and shows the consequences our actions have when they are acted in pure impulse and emotion instead of being thought about. The character Hamlet makes majority of his decision in the heat of the moment, but had trouble deciding which action to take after intense consideration. The actions that Hamlet doesRead MoreWilliam Shakespeare s Hamlet 1265 Words   |  6 PagesWe have all been guilty at some point in our lives of trying to act like a conflict we ve had has not existed or been a problem at all. In William Shakespeare s Hamlet we are bombarded with characters that are avoiding conflict by acting like they don t exist. Although majority of my classmates felt Hamlet was a play about revenge, I believe Shakespeare is addressing the issue of chaos and how it cannot be rectified by conjuring up a false reality; it only pushes the conflict into further disarrayRead MoreHamlet By William S hakespeare s Hamlet1936 Words   |  8 PagesWilliam Shakespeare s, Hamlet, written in the seventeenth century and first performed in 1602, is still a complex and intriguing play that encompasses many Jungian archetypes in relation to the setting and characters. This play was approximately four centuries old before Shakespeare reworked it for the stage. Hamlet is based on events involving the death of the King of Denmark according to the Norse legends. This paper deals with a small portion of the entirety of the events in Hamlet. ScholarsRead MoreWilliam Shakespeare s Hamlet 1130 Words   |  5 PagesHoratio and Hamlet that demonstrate how he changes from the beginning to the end of the play. In the epic tragedy Hamlet, by William Shakespeare, Prince Hamlet is trapped in a world of evil that is not his fault. Hamlet’s demeanor and attitude fluctuate over the course of the play. While Hamlet means well and is portrayed to be very sensitive and moral, at times he can appear to be overruled by the madness and darkness from the tragedy of his father s murder. His dealings with his dad s ghostlyRead MoreWilliam Shakespeare s Hamlet 1077 Words   |  5 Pagessuch as William Shakespeare have 4dictated their works in a way that allows for them to integrate common occurrences of new psychological findings into a text, giving them an opportunity to sculpt characters that differentiate themselves from one another. Psychoanalytical Criticism is the application of psychological studies incorporated into the findings of contemporary literature, principles founded by Sigmund Freud and Jacques Lacan are most commonly referred to in these texts. Hamlet is an identityRead M oreWilliam Shakespeare s Hamlet 1116 Words   |  5 PagesTeresa Fang Professor Moore Humanities 310 28 October 2015 To Seek Revenge or to Wait? Hamlet is a very enigmatic fellow. In Hamlet by William Shakespeare, the theme of revenge is presented as a controversial one. Before the play was set, Prince Hamlet’s uncle and new stepfather, King Claudius, had taken part in the assassination of his brother, old King Hamlet. Old King Hamlet died without a chance to receive forgiveness for his sins. As a result, his spirit is condemned to walk the earthRead MoreWilliam Shakespeare s Hamlet 1163 Words   |  5 Pages William Shakespeare was a great author, who was able to break the cast of a one-dimensional character. In his play, Hamlet, which was set in the middle ages of Denmark, he was able to represent all of the protagonist’s, Hamlet, human intricacies, creating a round character. Hamlet’s character is fascinating, due to him being complicated. He himself insists that he has many cognitive and logical characteristics in Act I, Scene II. We are shown this when he tells the Queen, â€Å"Seems , madam? NayRead MoreWilliam Shakespeare s Hamlet 2273 Words   |  10 Pages William Shakespeare was an English playwright, widely regarded as the greatest writer in the English language and the world s pre-eminent dramatist. Shakespeare is perhaps most famous for his tragedies. Most of his tragedies were written in a seven-year period between 1601 and 1608. One of these tragedies is his famous play Hamlet. The age of Shakespeare was a great time in English history. The reign of Queen Elizabeth saw England emerge as the leading naval and commercial power of theRead MoreWilliam Shakespeare s Hamlet 1333 Words   |  6 Pagesmen of Providence believe in the guidance of God or nature when making important decisions rather than the guidance of man. In William Shakespeare’s tragedy, Hamlet, he portrays his characters as having both types of qualities. Characters like Claudius, Laertes and Hamlet represent the action of men and how audacious they behave. On the other hand, Shakespeare also uses Hamlet as an example of a man of thought to display how deliberate they are. Considering how both of these types men are portrayed

Monday, December 23, 2019

Gender Norms And Female Deviance Essay - 1250 Words

Norms in society are the expectations of actions in specific situations. Social norms keep human social relations and behavior stable. Norms are â€Å"rules† that have developed within a particular society taking into account its values, culture and way of living. Sometimes, it is even the case that individuals do not have a choice and rarely recognize that fact that social norms have arbitrary origins because they have experienced this during the ongoing process of living (Clinard and Meyer 2011:10). Thus, gender norms are sometimes seen as limiting, disenfranchising and oppressive. People who are in less-favored or less-accepted norms are sometimes pushed to â€Å"deviate† from the norm in order to achieve some form of â€Å"liberation† from their†¦show more content†¦I will argue that such claim has a certain validity. I further argue that this validity is a function of examining gender norms according to the relative economic status of the man/woman dynamic that we want to look at. It is the case that gender norms that result to deviance is not limited to the variable of gender. Gender stratification theory may not hold true when we generalize it to a population which has little variation when it comes to the economic situation. In order to discuss this, I will first discuss the theory of gender norms; its strengths and limitations. And consequently, a discussion on the concepts of labeling theory will follow in relation to gender norms. And lastly, a discussion regarding the â€Å"validity† of Roach Anleu’s claim will be done in order to arrive at this essay’s conclusion. Theories that relate to gender norms as the cause of deviance of women take off from the view that the power relations in society which is dominated by men result to pushing women into deviant behavior through victimization, role entrapment, and economic marginality (Seguino 2007). It is the case that for sociologists coming from this perspective, gender norms bring about inequality. And such inequality plays a crucial role into leading women into deviant behavior. Studies have shown that struggling on the streets leads to other offenses and crimes (Chesney Lind 1989) and this includes prostitution and drug-dealing (EnglishShow MoreRelatedDeviance Essay1052 Words   |  5 PagesDeviance is a term which I was unfamiliar with prior to doing research and learning more about it in sociology. Whenever I would hear the word in society, it would usually be in pop culture and for me, it was most notably in those stereotypical â€Å"student misbehaving in classroom† scenarios. In thes e scenarios, the child would misbehave in some way, whether it be by throwing materials at other classmates, or bad mouthing the teacher in a disrespectful way. As a result, the student would be called aRead MoreStructural Functionalism : A Complex System1060 Words   |  5 Pagesfunctionalism attempts to explain why society focuses the way it does by targeting relationships such as race, religion, law etc. Each member of society fulfills certain functions to meet the needs that contribute to society’s stability and survival known as norms. Race provides an important way of understanding various parts of the social process. When social institution such as race, that provides meaning and stability in the social environment seem different or begin to change society is left confused andRead MoreDeviant Behavior And Deviant Behaviour Essay1186 Words   |  5 PagesTheories of deviant behavior Deviant behavior is described as acts or individual characters that are contrary to social norms. These behaviors are usually against set rule or authority laws. Individuals expressing deviant behavior violate norms and rules other members of the society and are accustomed to or abide by. Deviant behavior is found to undergone change over time in the history of human civilization. Ability to predict another person’s behavior makes social life comfortable and bearableRead MoreFrom The Moment Children Are Born They Are Instantly Assigned1611 Words   |  7 Pagesthey are instantly assigned the gender that society considers appropriate, this can usually be characterized by the pink or blue clothes they are given. The immediate separation of gender emphasizes the importance of dividing gender and keeping strict constructs in our society. So when a man or woman diverges from how they are expected to act, they are seen as outcasts that need to be molded into what is acceptable in s ociety’s eyes. In her book, An Introduction to Female Masculinity Judith â€Å"Jack† HalberstamRead MoreThe Construction of Amanda Knox as an Other Essay1519 Words   |  7 Pagesperceived as â€Å"risky†. Lupton also discusses Mary Douglas’ ideas on the social function of individual perceptions of societal dangers. Douglas (1966) maintained that individuals tend to associate societal harms with conduct that transgresses societal norms, and that this tendency promotes certain social structures, both by imbuing a society’s members with aversions to subversive behaviour and by focusing resentment and blame on those who defy such institutions. Knox’s construction as an â€Å"Other† wasRead MoreSocial Norms And Its Effect On Society957 Words   |  4 PagesThese social guidelines or norms give society a script to follow regarding their behavior and actions. Although norms are the acceptable actions and behaviors that society is taught to perform, there are occurrences where individuals stray away from this in which they are now enacting deviance. To act deviant is considered to break away or do something different of a social norm. There are several forms of deviance that occur frequently within society that violate social norms and hinder society’s overallRead MoreA Comprehensive Look At Information Regarding The Transgender Community1420 Words   |  6 Pagesreview facts showcasing how transgender people go against the social norm of associating gender with a person’s given birth sex. Thirdly, we will review information showcasing the cultural inconsistencies throughout the nation when it com es to the acceptance of transgender people. Fourthly, material will showcase the actions transgender people must face in several states throughout the nation when they partake in social deviance through body alterations. Next, data highlighting how groups on eachRead MoreIt Is No Secret That The Socially Constructed Concept Of1534 Words   |  7 Pagessocially constructed concept of deviance is a label that is able to form a certain stigma to those who the label has been applied. Deviance is simply a violation of any societal norm. Any behavior that is deemed odd or irregular by the majority may be considered deviant. These behaviors and actions may produce different reactions from outsiders, or possibly none at all, depending on the audience or norm that had been broken. Anyone who decides to go against these norms will not only receive such a labelRead MoreThe Role Of The Macro Micro Continuum Essay1325 Words   |  6 Pagesnot lost any earthly possessions due to lack of money. Logically, this does not make sense; however, God honors those who honor him and he blesses those whom have blessed him. Essay Question 2: Ferris and Stein state, â€Å"Deviance is a behavior, trait, or belief that departs from a norm and generates a negative reaction in a particular group† (151). There are three deviant perspectives listed in The Real World, An Introduction to Sociology; functionalism, conflict, and symbolic interactionism. FerrisRead MoreGay Marriage Should Be Legal And The Normalization Of Homosexuality1422 Words   |  6 Pagesface scrutiny over their lifestyle. I will be talking about the various conflicts the community faced in the past and continues to face in the present. And the various sociological concepts that links as to why homosexuality is seen by society as deviance , such as the Functionalist perspective and Socialization. According to the American Psychological Association, the current scientific understanding is that individuals are usually aware of their sexual orientation between middle childhood and

Sunday, December 15, 2019

Search of Identity in Society Free Essays

Identity can be generally defined as the personal characteristics and traits which differentiate each individual from the other, however in â€Å"The myth of the Latin woman: I just met a girl named Maria† by Cofer, Judith Ortiz and â€Å"The joy of reading and writing: superman and me† by Alexei Sherman, both authors demonstrate the theme identity in a different manner. Judith Cofer portrays how the society often stereotype individuals into groups without a doubt, in this particular essay, the offensive stereotype of Latino women without any particular reason but merely due to their identity. Alexei Sherman in â€Å"The joy of reading and writing: superman and me† also describes how society can have an impact on one’s identity; however Alexei was determined to build himself and challenge the society despite of its expectations. We will write a custom essay sample on Search of Identity in Society or any similar topic only for you Order Now Similarities in this particular comparison overcome the differences; the similarities which are clearly seen between these two short stories are how the society belittles people and stereotype them simply due to their identity. Another common theme between both stories is multiculturalism and how it’s faced. The difference however is how each author dealt with this stereotyping and how they defined their own identity despite of how people interrupted it for them. Expectations can alter the way a person feels about living their life the way they desire. Society determines and expects a role that every individual must perform according to who they are such as: age, gender, race, ethnic etc. In the essay the â€Å"The joy of reading and writing: superman and me†, the author talks about his life as an Indian boy and how writing and reading shaped his life to what it is today. Sherman talks about how as an Indian boy living in a reservation in the United States, Indians were expected to fail and be uneducated; but because he was â€Å"smart, arrogant and lucky† he broke the mold and became a creative writer. In Cofer’s case there were no mold’s to be broken but merely society’s perception about Latinas. She collects all the misconceptions of Latin women, comparing them with her personal experiences Our perception of anything can change and the way we view our selves can sometimes be altered by the events that happen in our life, our self-image and self-esteem can be also altered by these events too. Cofer, in her autobiographical short story describes how she feels like an object of sexual desire and a person of lower class because of her Puerto Rican ethnicity. She starts the essay by reliving an incident which happened to her with a drunken man who re-enacted â€Å"Maria† from West Side Story even though she was aggravated, she tried to keep her cool when everyone around her was laughing and applauding. The author shows how the society degrades her because she is simply Latina regardless of the fact that is she an educated women seeking knowledge from Oxford university. Later she states, â€Å"I do not wear my diplomas around my neck†- By this Cofer implies that there are many other women exactly like her, Latin women who do have the advantage of an education, however other individuals within societies racial misconceptions lead them to believe that every Latin woman is either a â€Å"housemaid† or a â€Å"counter girl†- which is obviously not the case. Cofer continues to subjectively analyses and defends the negative stereotypes that Latin women encounter. Since something can be natural in a determined culture and offensive in another, it is easy to find a variety of behaves that are misunderstood. This misunderstood is what promotes the existence of prejudice. She collects all the misconceptions of Latin women, comparing them with her personal experiences. Eventually the author tries to deliver a message, a â€Å"universal truth†, is to try to replace the old pervasive stereotypes, individuals should not be judged entirely due to their place of origin, â€Å"skin color, accent or cloths† but should be seen for who they truly are. Cofer emphasizes that â€Å"we cannot change this (the myth of Latina as whore, domestic or criminal) by legislating the way people look at us the transformation, as I see it, has to occur at a much more individual level†. Again this is something which is also seen in Sherman’s essay and it’s evident from his writing. Sherman says he saw the world in paragraphs, this is a metaphoric term he created.    How to cite Search of Identity in Society, Papers

Saturday, December 7, 2019

Advanced Financial Accounting And Reporting - Myassignmenthelp.Com

Question: Discuss about the Advanced Financial Accounting And Reporting. Answer: Requirement The evidence of impairment of individual trade receivables leads to recognition of provision for impairment loss. It can be ascertained from the latest annual report of WHK limited that trade receivables have been tested for impairment. Total amount of trade receivables that have been impaired stood at pre tax value of $ 5.4 million. Cash flow from impairment for trade receivables for year stood at $ 2223000 in year 2011 compared to $ (341000) in year 2010 when there was negative cash flow generated from impairment (Delisted.com.au 2018). Assessment of impairment of all assets is done by evaluation of conditions that are regarded particular to the group and any specific assets that might lead impairment. Impairment triggers that existed at reporting date is not considered by management and organization does not carry impairment of such assets. Impairment of assets is performed annually by making any adjustment in actual run off and trail run off (Macve 2015). Impairment testing of goodwill is conducted by WHK limited in three ways. In first method, allocation of carrying amount of goodwill is attributed to the cash-generating unit. Determination of recoverable amount of goodwill for all cash-generating units is based on value in use. Allocation of goodwill is done to such units if that has been acquired through business combination identified through country of operations and business segments (Bohuov 2015). Impairment testing for goodwill is conducted annually according to accounting policy. Determination of recoverable amount of goodwill is done for all cash-generating units that is based on value in use calculations using the projections of cash flow. Forecast of cash flow is performed by making the assumption such as growth rate, discount rate and gross margins. Aggregate carrying amount of cash generating unit cannot exceed recoverable amount if there is any possible changes in key assumptions. Value in use calculations forms the basis of recoverable amount of cash generating units. Organization conduct evaluation of conditions those are specific to particular assets such as economic environment, demand financial and professional services and any possible changes in legislation (Lin et al. 2017). Impairment of intangible assets such as goodwill is assesse according to accounting policy adopted by standard. Assets are tested for impairment on annual basis by making adjustment for any differences in experiences of actual run off and trail run off. Recognition of impairment loss is done in the statement of profit and loss. WHK limited recognized the provision of impairment of assets such as trade receivable when there is indication that it will not be recovered in future. Loss related to impairment is discounted at effective interest rate by making comparison between the present value of estimated future cash flow and carrying amount of assets (Horton 2018). Existence of any subjectivity in estimates of organization will help in accuracy of an impairment testing. The recoverable amount of assets in organization is determined by making judgments in respect of parameters and input. In this aspect, it is required by organization to carefully consider international accounting standard. Possibility that assets will be subjected to impairment is influenced by economic climate of specific regions and jurisdictions. WHK limited complied with accounting policies and standard while carrying out impairment of assets. Therefore, it can be said that impairment reporting process of organization is subjected to low degree of subjectivity (Krivogorsky 2015). However, key assumptions, estimates, and disclosure of uncertainty estimation are prone to subjectivity. Assumptions and estimates about impairment testing differ from one organization to another. Understanding the process of impairment testing of WHK limited seems to be interesting as it depicts all the factors that should be considered in evaluation of impairment of assets. Analysis of annual report of WHK limited depicts that accuracy impairment test is affected by many internal as well as external factors. Involvement of subjectivity involved in carrying out impairment makes the outcome of impairment of assets considerably different and this is done by not adhering to accounting standards and policies (Wong and Joshi 2015). It can be evaluated from analysis of annual report of WHK limited that organization has conducted impairment of trade receivables. Organization conducts impairment or impairment testing when there is objective evidence that it is not possible for the group to collect receivables. Generally, when there is likelihood that group will not be able to collect receivables, the make the provision of doubtful debt (You 2017). However, group in the current annual report dates 2011 has made provision for impairment related to trade receivables. Therefore, new information has been gained in respect of impairment provisions. Financial report of organization is prepared in accordance with Australian accounting standard that is issued by International Accounting standard board. Financial liabilities and financial assets of organization are held at fair value recognized through loss and profit. Measurements of financial assets are done at fair value and the cost of business combination is allocated to fair value of assets assumed at acquisition date. Determination of fair value is done by model of binomial valuation by making assumptions (Lim et al. 2014). One of the most important activities of any organizations is lease and majority of leased assets are not reported on balance sheet of lessee under existing lease standard. Critics of existing standard is attributable to the fact that users are not provided faithful representation of leasing transactions and thereby failing to provide with user requirement. Lease are classified as capital and operating lease and existing standard only requires to account for capital lease liabilities and assets on balance sheet. Different economics are involved in variety of lease transactions and absence of their disclosures does not reflect economic reality to users (Lee et al. 2014). Amount of leases presented in the financial report can be substantial and lack of transparency leads to provide deceptive information to investors. Existing accounting lease standard requires disclosures of only capital lease assets and liabilities and operating lease assets and liabilities are not obliged to be disclosed in the financial report of reporting entity. It is certainly possible that an organization will have thousand of lease assets and liabilities that are not depicted in financial metrics. This would lead to understatement of total amount of liabilities. This makes total liabilities mentioned in reported balance sheet of entity multiple times lower than liabilities that are off balance sheet. Moreover, calculations of substantial obligations to lease is done by making assumptions that results in lack of accuracy and thereby transparency (Vimpari and Junnila 2017). All the discussed factors make off balance sheet liabilities 66 times higher than on their on balance sheet. Financial position of airline companies can be difficult to be evaluated by investors. Reason is attributable to the fact that the financial position of company buying assets and leasing assets might be actually different. However, in actual scenario, the financial position of companies is significantly different from companies leasing most of its aircraft fleets and companies buying most of its fleet. Evaluation the financial leverage and operational flexibilities of these companies becomes difficult for investors (James 2016). Therefore, it can be said that there is no level playing field between airline companies under current lease standard. There will be wider implications for organizations adopting new accounting standard in terms of change in internal control and systems of doing business. Adoption of new standard requires additional cost for business, as they need to upgrade their system in an attempt to gather adequate knowledge. Several criticism against new standard include higher costs as balance sheet of lessee will appear more leveraged. Furthermore, management is required to assess knowledge adequacy concerning the implementation of new accounting standard for lease. Implementing the new standard would lead to alteration in financial metrics. Organization will be required to incur additional costs and thereby reducing the total amount of profits reported (Smyth 2015). Under new lease standard, lease term will require judgments in terms of relevant facts, recognition of lease liabilities and circumstances identification. Organization will exercise leasing options that will lead to reasonable uncertainty concerning economic reality. All the relevant actors pertaining to lease accounting in an organization such as contract based, assets based, market based and entity based and considered. Leasehold accounting will be improved significantly in terms of calculations, contracts terms and conditions, practice concerning lease and underlying assets relevance concerning operations of lessee. Economic reasons associated with leases will also be considered in new accounting standard. Under the existing standard, investors are required to make a rough estimate about operating lease accounts. New standard will not require investors to make estimate and do rough calculations for adding back lease liabilities or assets to balance sheet (Macve 2015). Moreover, ne w standard for leases will facilitate comparison between companies and smaller companies will receive more benefits. All this will assist investors in having informed decisions while making investment to any reporting entity. References Bohuov, H., 2015. Is Capitalization of Operating Lease Way to Increase of Comparability of Financial Statements Prepared in Accordance with IFRS and US GAAP?.Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis,63(2), pp.507-514. Horton, J., 2018.Advanced Financial Accounting and Reporting: Theory, Practice and Evidence. Routledge. James, M.L., 2016. Accounting for Leases: A Case Exploring the Effect of the New Lease Accounting Standard on the Financial Statements.Journal of the International Academy for Case Studies,22(3), p.152. Krivogorsky, V., 2015. ACCTG 501 Advanced Financial Accounting. Lee, B., Paik, D.G. and Yoon, S.W., 2014. The Effect of Capitalizing Operating Leases on the Immediacy to Debt Covenant Violations.Journal of Accounting and Finance,14(6), p.44. Lim, S.C., Mann, S.C. and Mihov, V.T., 2014. Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Lin, K.C. and Graham, R.C., 2017. How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?. Macve, R., 2015.A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Smyth, C., 2015. Lease lapses, development collapses.Park Watch, (262), p.4. Vimpari, J. and Junnila, S., 2017. Valuing retail lease options through time: Volatility spread between different types of retailers.Journal of Property Investment Finance, (just-accepted), pp.00-00. Wong, K. and Joshi, M., 2015. The impact of lease capitalisation on financial statements and key ratios: Evidence from Australia.Australasian Accounting Business Finance Journal,9(3), p.27. You, J., 2017.The Impact of IFRS 16 Lease on Financial Statement of Airline Companies(Doctoral dissertation, Auckland University of Technology).