Definitions, Types Characteristic of Drama free essay sample

Dramatization is the particular method of fiction spoke to in execution. The term originates from a Greek word importance activity which is gotten from the action word significance to do or to act. Show, in some structure, is found in pretty much every general public, crude and enlightened, and served a wide assortment of capacities in the network. It is a one of a kind abstract structure since it is intended to be carried on a phase before a group of people, where entertainers play the jobs of the characters, play out the showed activity, and express the composed exchange. It is a sanctioned fiction principally dependent on emulate activity. That is, show is something that one goes to see, and which is initially sorted out to be seen instead of to be perused. A few masters have characterized dramatization as the most rich articulation of thought closest to reality, the most solid structure wherein workmanship can reproduce human circumstances and connections, and the most wide extending of the considerable number of expressions: it speak to life, however it is additionally a method of seeing it. ? 2. Qualities of Drama The significant attributes of dramatization are as per the following: 2. 1. Characters: Characters are the individuals in the plays plot. Most plays have a round, significant characters and level, minor characters. The principle characters are progressively imperative to a work and normally have a greater part to play. Miranda from Shakespeares Tempest is a case of a primary character. We find out much about her qualities all through the play, and she assumes a major job in the compromise of the characters close to the furthest limit of the play. Then again, minor characters are less significant. A case of a minor character is Marcellus from the play Hamlet, whose job is just to illuminate about Hamlets fathers phantom. We don't know nor do we have to know anything about his character or what befalls him from that point. He just leaves in harmony. Lets investigate the various characters. - Protagonist: The primary character, ordinarily the person who gets the activity under way. Model: Hamlet is the hero in the play Hamlet. - Antagonist: The character that remains as adversary to the hero is known as the opponent. He is the scalawag. Model: Claudius is the significant adversary in the play Hamlet as he stands out pointedly from the primary character in the play. - Foil: A character whose attributes appear differently in relation to those of another character. Journalists use foil to accentuate contrasts between two characters. For instance, an attractive however dull character may be a foil for one who is ugly yet powerful. By utilizing foil, creators point out the qualities or shortcomings of a principle character. Model: In Hamlet, the enthusiastic and speedy to activity Laertes is a foil for the intelligent Hamlet. - Confidant: A character that listens closely and gives his contribution to for the most part the hero is an associate. This sort of character is most normally a dearest companion or confided in hireling of the principle character, who fills in as a gadget for uncovering the psyche and goal of the primary character. The partners inputs are uncovered distinctly to the crowd and not to different characters in the play. Model: In Hamlet, Horatio is the comrade. - Stock characters: A cliché character who isn't created as an individual however as an assortment of attributes and idiosyncrasies evidently shared by all individuals from a gathering. These characters are effectively perceived by crowd because of their repetitive appearance and recognizable jobs. Model: A comic, a hireling, a numb-skull, a quitter, a guileless stepmother, and devilish witch. Each character is unmistakable from the other and must have their own impossible to miss character, foundation, and convictions. The peculiarities and utilization of language also may contrast. The manner in which the characters in the play are treated by the writer is essential to the manifestation of the play. 2. 2. Exchange: The words expressed by characters in a play frames a discourse. The discourse uncovers the plot and characters of the play. What is spoken must be appropriate to the circumstance and the job of the character. Things that are said in front of an audience may take on more noteworthy worth or run of the mill characteristics than very similar things said in ordinary discourse. Great sensational discourse includes a legitimate development of words verbally expressed in the suitable setting. It additionally includes saying what isn't uninviting or what is evident straight away. Great discourse reveals insight into the character talking and the one addressed, or spoken about, and helps in the advancement of the plot. Discourse may take different structures:- - A trade between at least two characters. Titinius: These news will well solace Cassius. Messala: Where did you leave him? Titinus: All hopeless, With Pindarus his bondman, on this slope. Messala: Is not that he lies upon the ground? - Soliloquy: A character that is ordinarily alone in front of an audience conveying a long discourse which is known as a speech. Feelings and deepest contemplations of the character are uncovered in a discourse. [They exit. ANTONY remains. ] ANTONY. O, excuse me, thou draining bit of earth, That I am compliant and delicate with these butchers! Thou workmanship the vestiges of the noblest man That at any point lived in the tide of times. - Aside: This is spoken by a character to another character or to the crowd however isn't heard by different characters in front of an audience. Asides uncover what a character is thinking or feeling. Caesar. Old buddies, go in and taste some wine with me, And we (like companions) will straightway go together. Brutus (aside) . That each like isn't the equivalent, O Caesar, The core of Brutus gains to think upon. [Exeunt. ] 2. 3. Plot: The plot is occasions that happen in a story successively. Ordinarily the presentation of the characters in the start of the play gives the crowd a thought regarding what the plot possibly. This data will edify the crowd with regards to why characters carry on the manner in which they do and an occurrence possibly expected to surface that will make an issue for the fundamental characters. As the activity elevates, the characters experience the issue and end up in a tough situation. The contention in a plot may shift be that as it may, in any case, it shapes the reason for the plot. The contention drives the characters starting with one occurrence then onto the next unfurling the plot and expanding the tension and fervor of the peruser or watcher. The defining moment of the plot is known as the peak when the result of the contention happens. The peak takes a few structures. It might be a disclosure of data or it might be a choice or an activity. It is where tension does not exist anymore. The plot is pivotal for the accomplishment of a play. 2. 4. Setting: The setting and time in a play disclose to us where the story occurred and the time it happened. The setting is significant in light of the fact that what as a rule occurs in the play is impacted by it. Visual parts of a setting perhaps constrained to a painted tree, an extension, or a hovel, or it could be increasingly intricate. Moves in reality are frequently shown by the on-screen characters through their discourse and developments. In setting, the lighting assumes a significant job for it shows a hallucination of time. Lighting additionally might be utilized to concentrate on an activity or stress the significance of an occasion. Outfits and props also are associated with setting. Ensembles are utilized to depict a characters calling, status, ethnicity, age, etc. Props are things utilized by entertainers in front of an audience to make a climate of the play. These can be straightforward composing materials, seats and tables, blossoms, seats, blood-splashed garments, covers, and beds, etc. The impact made by the setting makes the disposition for a showy exhibition. 2. 5. Stage bearings: A crowd of people is provoked to respond by the developments or places of the on-screen characters in a play. It can develop strain, trigger giggling, or move the focal point of the crowd to an alternate piece of the stage. To accomplish this reason, the author conveys to the entertainers, executive, and the remainder of the group in the play by methods for stage bearings. He does this by methods for short expressions, generally imprinted in italics and encased in enclosures or sections. These bearings depict the appearance and activities of characters just as the sets, ensembles, props, audio cues, and lighting impacts. Stage bearings may likewise incorporate the characters non-verbal communication, outward appearances, and even the manner of speaking. Remarks or comments about the environmental factors and when a character enters or exits are additionally made in stage headings. In this manner stage headings assist us with understanding the sentiments of the character and the state of mind of the story. 2. 6. Topic: The topic really determines what the play implies. Or maybe expressing what occurs in the story, the topic manages the principle thought inside the story. Subject has been depicted as the spirit of the dramatization. The subject can either be obviously expressed through discourse or activity or can be derived from the whole execution. The finished up plot and subject in dramatization should supplement one another and ought to be synchronized to give a total yield. General subjects are: I. conflictbetween two people. ii. struggle among man and a heavenly force. iii. strife between the man and himself. 3. Kinds of Drama: Several classes exist inside show, each with their own narrating techniques, character types and sensational methodology. Dramatization is isolated into the classifications of catastrophe, satire, acting, and tragicomedy. Every one of these structures can be additionally partitioned by style and substance. 3. 1. Disaster: In his Poetics, Aristotle characterized Tragedy as: The impersonation of an activity that is not kidding and furthermore, as having size, total in itself; in language with pleasurable embellishments, every sort acquired independently in the pieces of the work; in sensational, not in a story structure; with occurrences exciting compassion and dread, wherewith to achieve its purification of such feelings. As a rule, catastrophe sensationalizes the contention between the indispensable individual life and the limitations of public activity. It is a show wherein a character experience a shocking end in his contention with an amazing sort of power, and at last comes to grasp the genuine estimation of his deeds. Disaster

Abigail Williams essays

Abigail Williams papers Arthur Miller portrays Abigail Williams in, The Crucible as a manipulative and malicious individual. She will in general be definitive in settling on an inappropriate choices; she harms others around her to get what she needs, john without anyone else and just for herself. Abigail diminishes profoundly of herself since she is deserving of delegate love yet Elizabeth isn't. She says, Oh, I wonder how such a tough man [can be with] such a debilitated wife(24 mill operator). This is the principle motivation behind why Abigail begins the entirety of the bits of gossip among the town. After Abigails brief issue with John delegate, she can't acknowledge the way that the relationship has finished. She says, I search for John Proctor that took me from my rest and put information in my heart... you cherished me John Proctor, and whatever wrongdoing it is, you love me yet(25 mill operator)! This distress makes her despise both delegate and his significant other; this hatred prompts the allegation of Elizabeth Proctor of black magic. Since she gets injured by John Proctor, She faces these, her own emergencies, by assisting with heightening and make a witch hunt(10 Johnson and Johnson). Close to the finish of the book john attempts to get Mary to admit about how everything done in the forested areas and how Abigail is lying. Abigail is gone up against with this and she lies about it. She at that point persuades the court that Mary is sending her spirit in the shape of a winged animal and is attempting to assault her. Being as naughty as she may be, she gets the entirety of the young ladies to follow her lead in the falsehoods. As Johnson and Johnson state, To get away from disclosure and discipline, Abby dreadfully redirects the consideration from revelation of her own offenses by pointing her finger at others(10). What's more, that is actually what she does all through the book to attempt to get her unparalleled darling John Proctor back. One motivation behind why Abigail clutches John is a direct result of how he is her first darling. John had thought about ... <!

How to Choose Between Essay Samples?

How to Choose Between Essay Samples?Looking for samples of process analysis essay? Looking for samples of process analysis essay? Well, you can do without those samples of process analysis essay. Process analysis essay needs to be written with very good communication skills and if you don't possess either of these, you will not be able to write an essay of such kind in a timely manner.The Essay has to be written quickly to avoid giving it any other significance than writing one well-written essay on the topic. In other words, the essay you write must have the last paragraph of your essay to give it a final hook. This is called as the hook. If you cannot write an essay like this in a very quick manner, you will not be able to finish in time.Before starting your essay, you must have a plan for yourself. You must know in which area you would like to focus your essay. This is important because you need to base your essay in the main aspect you are talking about and this will help you imm ensely in completing the whole essay in a very short span of time. Therefore, you need to make a plan of your essay before beginning.This would help you not only in making the essay more interesting but also in getting a clear picture about what exactly you are trying to write. The next thing is to prepare the ground for your essay. There are certain things that you need to concentrate upon while preparing the ground for your essay.Make sure that you have read the text several times. If the text is written well, it will certainly give you a deep insight into the subject. You will be able to understand better and this will help you in writing the essay with greater clarity.Point out the points that are worth highlighting within the text. This is essential in the preparation of your essay because it will keep you from failing due to one mistake. All the necessary points should be brought out during the essay so that the reader will be able to understand your arguments easily.Select th e multiple essay sample you are going to write. There are many different essay samples available. You need to choose from them. There are people who are trained in writing different essays and all you need to do is select one of the samples that you like the most and then put your unique ideas into it.Before you start writing the essay, make sure that you check whether the essay you are going to write is grammatically correct. You must learn how to write the essay properly so that you can convince the reader well enough. Also, don't let your fear of the audience get in the way of your writing. If you really fear the reader, it will affect your writing and you may end up wasting time and even end up creating a bad impression on the reader.

Appendix B Data Use Agreement Essay - 858 Words

Appendix B: Data Use Agreement DATA USE AGREEMENT This Data Use Agreement, effective as of 6/15/2016 , is entered into by and between Arlene Wacha (â€Å"Data Recipient†) and Dr. Stephen Genco, Superintendent of Jackson School District (â€Å"Data Provider†). The purpose of this Agreement is to provide Data Recipient with access to a Limited Data Set (â€Å"LDS†) for use in research in accord with the HIPAA and FERPA Regulations. 1. Definitions. Unless otherwise specified in this Agreement, all capitalized terms used in this Agreement not otherwise defined have the meaning established for purposes of the â€Å"HIPAA Regulations† codified at Title 45 parts 160 through 164 of the United States Code of Federal Regulations, as amended from time to time. 2. Preparation of the LDS. Data Provider, Dr. Genco, shall prepare and furnish to Data Recipient, Arlene Wacha, a LDS in accord with any applicable HIPAA or FERPA Regulations 3. Data Fields in the LDS. 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Essay on Pros and Cons of Animal Testing - 2125 Words

Pro Animal Testing Animal testing has become a wide contribution in medical field in order to find new treatment, developing new medicines and improving the existing ones as well as testing the safety and effectiveness of new medicines. Some medicines development is depending on animal research, for instances, vaccines and insulin for diabetes and kidney transplants. However, there are many diseases that their cures are still undiscovered yet and one of them is AIDS (Tanir, 2012). Frankie L. Trull once said in his article of Animal Test Research Has Saved Many Human Lives, â€Å"[†¦] fight against cancer has seen 24 significant biomedical advances in the past 30 years. None of them could have occurred without animal research.† Therefore, this†¦show more content†¦This is because human body system is incredibly complex. Toxicity – Predicting the Potential Harmful Effects Another importance of animal testing is this testing makes large contribution in toxicity; a study of harmful effects of chemical substance on living organisms besides finding cure for human diseases (The MSPCA–Angell, 2013). In fact, Daston, Procter and Gamble made a clarification in their article of Alternatives in Reproductive Toxicity: A Way Forward, that animal tests are being relied on for the prediction of potential harm of chemicals which may affect human reproductive system. This is because, as some animals and human have identical characteristics in complex body system, animal tests that is conducted for evaluating toxicity of reproductive are designed to apply on the complete reproductive cycle. Those three authors also added that animal testing become a medium for good prediction of toxicity as animal body systems are as complex as human’s. Rather than testing the chemical substances on human which is used for predicting potential harmful effects on body sy stem, animal testing is the most appropriate and safest medium to save human lives. Benefits the Animals for Treatment Diseases Animal testing is not only beneficial to human but also animals, at least to those who are not used in the experiments, such as pets and endangered species. Along with researching for new treatments and medicines forShow MoreRelatedThe Pros And Cons Of Animal Testing937 Words   |  4 PagesAbout Animal Testing? Kaylee Smith 9-6-2017 AGR 199 Introduction and Background Not very many people think about the fact that a majority of the products they buy have been tested on animals, let alone animal testing in general. Animal testing has been going on for many years, with the use of dogs, cats, mice, rabbits, mini pigs, and farm animals. When someone brings up animal testing there usually is an argument about the pros and cons. 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Wgu Nut1 Nursing Informatics - 1481 Words

NUT1 Task 1 Western Governors University NUT1 NUT1 Task 1 What is EMR? Electronic Medical Records â€Å"a paperless, digital and computerized system of maintaining patient data, designed to increase the efficiency and reduce documentation errors by streamlining the process.†(Santiago, n.d., para. 1) Benefits of EMR * Paper records can be reduced or completely eliminated. * Less time consuming. * Enhances efficiency. * Reduces errors in documentation, as the process of entering information is streamlined. * Improves and speeds up work flow. * Makes sharing of information across hospitals and healthcare providers possible. * Healthcare professionals have access to all pertinent health related information. *†¦show more content†¦* Reduction of medication errors- Barcode medication administration safeguards against wrong pt/wrong med/wrong dose errors and alerts to potential medication interactions (Goth, 2006). * Auditing and feedback reports- immediate access to quality indicator and patient feedback reports (Avatar reports) * Comprehensive patient records- all patient data including history, treatments, results and outcomes are available at a single electronic source. Project Coordination Team Responsible for selection, creation and implementation of the EMR system * Information Technology (IT) department-oversees technical aspects, maintenance and overall operation of the EMR system. * Senior Management- responsible for selection and purchase of EMR system, providing resources and training for team members, budgeting guidelines and establishing deadlines for task completion. * EMR Vendor * Physician Champions- Inputs the needs and feedback of team physicians. * Nurse Champions- Represents nursing team members. Inputs the needs and feedback of nurses and clinical departments. Multidisciplinary Team Champions- Inputs needs and feedback from interdisciplinary team members i.e.- pharmacy , laboratory, dietary etc Role of the Super User Super Users are select team members who have been extensively trained in the EMR system and whose primary role is to be accessible and act as a resource to team

The association between tax and liability - MyAssignmenthelp.com

Question: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? 6. Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not why is the difference? 7. What do you find interesting, confusing, surprising or difficult to understand about the treatment of tax in your firms financial statements? What new insights, if any, have you gained about how companies account for income tax as a result of examining your firms tax expense in its accounts? Answer: Answer 1 Different types of financial statements provide the overall picture of the financial health of the companies. Three major substances of the financial statements of the companies are Assets, Liabilities and Owners Equity (Brigham Ehrhardt, 2013). This part attempts to analyze all the items of equity of CSR Limited, Australia. According to 2017 Annual Report of CSR Limited, four items of equity of the company are Issued Capital, Reserves, Retained Profits and Non-Controlling Interests (csr.com.au, 2017). Issued capital refers to the share capital issued to the shareholders in order to raise capital for business operations. The latest annual report of CSR Limited shows a slight fall in issued capital in 2017 from 2016; that is $ 1036.8 in 2017 and $ 1041.1 in 2016 (csr.com.au, 2017). Total number of share issued in 2017 and 2016 are 504,480,858 and 505,700,315. Less number of issued shares is the reason for the decrease in issued capital in 2017 over 2016 (csr.com.au, 2017). The next item is Reserves. Reserves refer to the excess amount of money paid by the shareholders apart from the par value of shares. As per the annual report of CSR Limited, the amount of reserve was positive in 2016 that is $ 20.4 million; but in 2017, drastic decline in reserve can be observed and it has become negative that is $ (73. 4) million (csr.com.au, 2017). The major purpose of reserve in CSR Limited is reserve for hedge, restive for foreign currency transition, reserve for employee shares, reserve for share-based payment trust, non-controlling reserve and other reserves. In 2017, the major reasons for the decline in reserve are compensation of hedge loss in equity, transfer of hedge profit, recycling of foreign currency, disposal of equity investments, acquisition of treasury shares and non-controlling interest on subsidiary acquisition (Brigham Houston, 2012). The next item in equity is Retained Profit that is the total profit or loss of the organizations from foundation time. The annual report of CSR Limited shows a large increase in retained profit in 2017 from 2016; the amount is $ 191.6 million and $ 123.2 million in 2017 and 2016 respectively (csr.com.au, 2017). The main reason for CSR Limited to increase their retained profit is the increase in profit after tax. The next equity item is non-contro lling interests that shows a massive dip in 2017 as compared to 2016; that is $ 51.5 in 2017 and $ 132.5 in 2016 (csr.com.au, 2017). Answer 2 Companies have to incur different types of expenses like selling expenses, administrative expenses and other operating expenses. One of such important expense for CSR Limited is Tax Expenses. Tax expenses can be obtained by multiplying the tax rate with the before tax income of the companies after the process of tax reconciliation (Thomas Zhang, 2014). It needs to be mentioned that CSR Limited owes their business tax expenses to the government of Australia. According to the regulation of Australian Taxation Law, income tax rate for CSR Limited in 2017 and 2016 was 30%. According to the annual report of CSR Limited, decrease in income tax expenses can be seen; that is $ 61.7 million in 2017 and $ 64.4 million in 2016 (csr.com.au, 2017). CSR Limited has shows their total income tax expenses in two parts; they are Current Tax Expenses and Deferred Tax Expenses for the movement of deferred tax balances. Decrease in current tax expenses can be seen in 2017 from 2016; that is $ 29.3 milli on in 2017 and $ 43.9 million in 2016 (csr.com.au, 2017). On the contrary, increase in deferred tax expenses can be seen for CSR Limited in 2017 from 2016; that is $ 32.4 million in 2017 and $ 20.5 million in 2016. CSR Limited has $ 9.3 million and $ 34.5 million as income tax payable for their consolidated group; that are PGH Bricks Pavers Pty Limited and Gove Aluminium Finance Limited (csr.com.au, 2017). Answer 3 According to 2017 Annual Report of CSR Limited, the company has $ 266.8 million and $ 233.7 million as profit before income tax in 2017 and 2016 respectively. At the same time, CSR Limited has 30% tax rate applicable on profit before income tax (csr.com.au, 2017). In this tax rate, the tax expense of CSR Limited should be $ 80.0 million ($ 266.8 million*30%) in 2017 and $ 70.1 million ($ 233.7 million*30%) in 2017. However, the reported income tax expenses of CSR Limited are $ 61.7 million and $ 64.4 million in 2017 and 2016 respectively. It implies CSR Limited has clear differences between the actual and reported income tax expenses. The observation of the tax reconciliation statement of CSR Limited shows the presence of some specific factors that are responsible for this difference in CSR Tax expenses. These items are adjusted with the calculated tax expenses of CSR Limited after the payment of tax and thus, difference can be seen. The first item is share of net profit of joint ven ture entities. It implies that CSR Limited has earned some profit from their joint venture business and thus, it is required to deduct tax from that portion of profit (Dhaliwal et al., 2013). For this purpose, $ 4.3 million in 2017 and $ 3.7 million has been deducted (csr.com.au, 2017). The next item is non-taxable profit on property disposal. It needs to be mentioned that companies are required to pay tax on the income from disposal of any asset and the same has happened with CSR Limited. For this reason, CSR Limited had to deduct $ 1.9 million in 2017 and $ 5.9 million in 2016. The next substance is under payment and over payment of income tax in 2016 and 2015. For this reason, in 2016, CSR Limited received a tax refund of $ 3.0 million that has been added with the tax expenses. However, in 2017, CSR Limited had to pay the rest of income tax of 2016 that leads to the payment of $ 11.4 million as income tax in 2017 (csr.com.au, 2017). The next item is other items that include the i mpact of permanent differences regarding significant items (Armstrong, Blouin Larcker, 2012). For this reason, $ 0.7 million has been deducted in 2017 and $ 3.0 million has been added in 2016 (csr.com.au, 2017). These above-mentioned factors are responsible for creating difference in income tax expenses in the presence of same tax rate. Answer 4 There are many instances of the payment of extra amount of tax on the assets by the companies and these assets are called Deferred Tax Assets (Laux, 2013). On the other hand, companies have been seen to pay less amount of tax for the liabilities and they are called Deferred Tax Liabilities (Harrington, Smith Trippeer, 2012). In the balance sheet or statement of financial position of CSR Limited, the reporting of both deferred tax assets and liabilities can be observed. As per the statement of financial position of CSR Limited, in 2017 and 2016, the amounts of deferred income tax assets are $ 201.2 million and $ 239.3 million respectively (csr.com.au, 2017). The observation of the statement of financial position of CSR Limited shows that the company has not reported ant differed tax liabilities in 2017 and CSR Limited had $ 20.9 million in 2016 as deferred tax liabilities. Thus, the net deferred tax assets of CSR Limited are $ 201.2 million and $ 218.4 million in 2017 and 2016 respec tively (csr.com.au, 2017). There are some reasons in CSR Limited behind the recording of deferred tax assets and liabilities. The main reason is the cost of depreciation of the assets as difference can be seen in the value of depreciation in income statement and taxable income statement. In CSR Limited, the company has paid advance tax due to the difference in the cost of depreciation and thus, it has been considered as an asset for the company. The main reason for the recording of deferred tax liability is the less amount of tax payment. Answer 5 Current tax assets or income tax receivables generate when the companies have already paid excess income tax in advance. On the other hand, current tax liabilities or tax payable generate when the companies are supposed to pay certain amount of taxes of pervious year in the current year (Hutchens Rego, 2013). Both are important in tax treatment of the companies. As per the annual report of CSR Limited, the company has $ 0.5 million in 2017 and $ 0.5 million in 2016 as current tax assets (csr.com.au, 2017). In addition, the company has $ 10.3 million in 2017 and $ 38.1 million in 2016 as current tax liabilities. The annual report of CSR Limited also shows that the company has $ 61.7 million and $ 64.4 million as income expenses for 2017 and 2016 respectively (csr.com.au, 2017). It can be observed that there is a difference between income tax payable and income tax expenses. After observing the financial notes of income tax expenses of CSR Limited, it can be seen that the income tax e xpenses represents all expenses under for that particular year under tax; they are current tax expenses, deferred tax expenses and current tax payable. It implies that income tax payable is a part of the total income tax expenses of CSR Limited. In addition, the company many not pay the whole amount of income tax payable in the current year. Thus, for all these reasons, there is a difference between the amounts of income tax payable and income tax expenses of the company. Answer 6 In the financial statements, the companies use to report their tax expenses in two places; they are the Income Statement and Statement of Cash Flows. There is not any exception of this fact in case of CSR Limited. The annual report of CSR Limited shows the reporting of tax expenses by the company in Income statement and statement of cash flows. The amount of tax expenses in income statement is $ 61.7 million in 2017 and $ 64.4 million in 2016; and the amount of tax payment in the statement of cash flows is $ 52.7 million in 2017 and 14.6 million in 2016 (csr.com.au, 2017). Thus, a clear difference can be seen in the amounts of tax expenses reporting in income statement and statement of cash flow. It needs to be mentioned that statement of cash flow shows the amount of cash inflow or outflow due to the increase or decrease in the current assets and liabilities of the companies. It implies that the statement of cash flows only takes into consideration the current assets and current lia bilities. Now, the statement of financial position of CSR Limited states that only income tax payable comes under the head of current assets. Hence, it is clear that the statement of cash flows has only shown the payment of income tax payable and it has not included the tax expenses of this current year (Rego Wilson, 2012). For this reason, difference can be seen between the tax expenses in income statement and statement of cash flows. Answer 7 From the above discussions, it can be observed that CSR Limited has carried on their different tax treatments in a well controlled and interesting manner. It needs to be mentioned that CSR Limited has provided all the necessary justification as well as clarification of their tax treatment in the financial notes along with proper calculation. The most important part is tax reconciliation statement and the deferred tax statement. In the tax reconciliation statement, the company has mentioned about all the factors responsible for creating difference between the calculated and reported tax expenses. After observing the tax treatment of CSR Limited, one can come to know the reasons behind the difference in tax expenses recorded in income statement and statement of cash flows. As CSR Limited provided necessary supporting evidence to each tax treatment, it is very much helpful in developing deep insight about the manners of tax treatment of the companies. References Annual Meetings and Reports. (2018).Corporate. Retrieved 6 January 2018, from https://www.csr.com.au/investor-relations-and-news/annual-meetings-and-reports Armstrong, C. 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