Essay about The Odyssey - Gender Roles - 893 Words

The Odyssey is the product of a society in which the dominant role was played by men. In ancient Greece, just as in the whole of the ancient world, and in America and Western Europe until the last century, women occupied a subservient position. Society was organized and directed by men, and all of the most important enterprises were those which men arranged and implemented. Women were valued, but they participated in the affairs of the world only when they had the tacit or open approval and permission of the men who directed their lives. The literature of this sort of masculine society, of which the Iliad and Odyssey are examples, aptly illustrates these social conventions. The themes of these works are subjects which are of interest to†¦show more content†¦Finally, there is Athene, the goddess, who more than any other of these women, has the intelligence, sophistication, and independence that the modern world expects of a woman. The influential feminine strain in the Odysse y also has important effects upon the whole flavor of the poem. Many other early epics are characterized by coldness, morbidity, and brutality, caused by the subjects with which they deal. The virtues, such as courage and martial prowess, which are seen in the Iliad are impressive, but they are undistinguished and limited, for they exist in a world of mas-culine competition and warfare. It is only in the Odyssey, among early Greek works, that such familiar ideas as love, family loyalty, and devotion, and other such important ethical attitudes, are both illustrated and advocated. It is the presence of these unconscious moral lessons that makes the Odyssey so unique in its genre and produces its humanitarian and optimistic outlook. The nature of the events described in the Odyssey and the character of Odysseus necessitated that many women had to be present in its verses. Beyond this, however, the poet had a rather free hand in choosing how to deal with them. The women of the Odyssey c ould have been treated as casually and cavalierly as Andromache and Helen were in the Iliad. Homer, however, made another choice. In a way, the Odyssey is not just the tale of the wanderings of Odysseus. The poet has made it, also, into a type ofShow MoreRelatedAthena And Gender Roles During The Odyssey1776 Words   |  8 Pagesand work cited Athena and Gender Roles in the Odyssey The expectations of gender roles had a great impact on women in classical Greek society. In Ancient Greece, women were banned from entering the battlefield because warfare was seen more suitable for men, it is where they would show their strengths, physical courage and power. Women had no power or say as far as giving orders, their role was to stand behind their men. Homer shows that mortal men and women had exact roles to follow and were treatedRead MoreGender Roles Throughout History : The Odyssey, Romeo And Juliet1515 Words   |  7 Pages TITLE: STUDENT: GRADE: YEAR: SUBJECTS:  First Tesina Draft: Gender Roles throughout History Have you ever been told you couldn’t do something because of who you were? Have you ever felt inferior to someone else for something that was out of your control? Women have always rebelled against their traditional role in society. An illustration of this is how women have succeeded in a male dominated field such as science. We today have evolved greatly socially from the periods of ancientRead MoreFemale Characters Of Women During The Odyssey By F. Scott Fitzgerald1499 Words   |  6 Pagestranscribed The Odyssey, women were not even allowed to participate in the theatrical performances; male actors played the female characters. Despite these conditions, female characters are very prevalent in the epic, and many of them even exert their independence outside of traditional gender norms at the time. At the same time, however, these women still exhibit a level of subservience, representative of the social constraints. Even though various women play strong, importa nt roles in The Odyssey, theirRead MoreThe s The Odyssey, Lysistrata, And Clytemnestra1530 Words   |  7 Pagesliving within the society s norms fulfilling mostly guided roles like housework. While some works of the time presented women as mere housewives, others often put them in the position of political leaders, heroines, and murderers. The women that receive major roles in the stories such as Penelope in Homer s The Odyssey, Lysistrata in Aristophanes Lysistrata, and Clytemnestra in Aeschylus Agamemnon are major characters with important roles, thus breaking the traditions of normal culture during thisRead MoreMale Stereotypes In The Odyssey Of Homer701 Words   |  3 PagesMale Gender Stereotypes Gender stereotypes has been around for many decades, and have been passed on from generation to generation. These gender stereotypes play a big role in how people are looked upon in society. The ancient Greeks portrayed masculinity as being brave, strong, powerful, superior to women, and in no way feminine. Some of these male expectations are still maintained in society today. In the book â€Å"The Odyssey of Homer† written by Richmond Lattimore, there are many of the male expectationsRead MoreThe Penelopiad Analysis958 Words   |  4 Pagesnovel ‘The Odyssey’ . In an interview, Atwood explained her beliefs on the gender roles surround The Odyssey thus incorporating this as well as other materials into ‘The Penelopiad’ by stating: â€Å"There is an argument that has been made quite thoroughly that The Iliad and The Odyssey were written by two different people, and that the person who wrote The Odyssey was a woman.’ Atwood then carries on to explain her argument stating how several people have made the argument of how ‘The Odyssey’ was writtenRead MoreEssay on Gender in the Odyssey1002 Words   |  5 PagesX, Line 297) However, these traits and Odysseus ability are constantly challenged by the temptation of women. In the Odyssey, myriad examples of such temptation reflect the importance of gender and the role of women. Odysseus numerous interactions with women make this influence clear. A prime example of the importance of the roles of women in the Odyssey is their roles as seductresses. When Odysseus crew arrives on Circes island, they are attracted to Circes house because of the alluringRead MoreHelen Of The And The Odyssey1342 Words   |  6 Pagesnarrator is constantly trying to fit her into the box created the legacy of Helen of Tory/Odyssey. However, Helen of Omeros’ strong will and personality and overall uniqueness is still able to shine through, despite the narrator’s biases, and we are able to see the individual differences between the two women and their connection to the evolution of Helen throughout history. We only catch a glimpse of Helen in the Odyssey, but Helen in Walcott’s Omeros is portrayed much deeper. The word/name Helen, in generalRead MoreEast Vs. West Literature Essay931 Words   |  4 PagesThe Odyssey, and similar characteristics are also in Gilgamesh.   These types of literatures are so rich in their text and have so many different beliefs.   The Eastern and Western Literature compares throughout topics like gender roles, the influence of family, and afterlife beliefs. A stereotype or a set of normal that one does and is appropriate for their sexuality, gender roles. Comparing gender roles between the East and West, there are epics that prove this culture, such as, The Odyssey, BeowulfRead MoreThe Odyssey : The Role Of Women In Homers Odyssey966 Words   |  4 Pagesstory that showed different kinds of human interactions. The Odyssey portrays what is right or wrong in relationships between god and mortal, father and son, and man and woman. In the epic poem, the role of women is a vital demonstration of Ancient Greece. The women in the epic are unique in their personality, motives, and relationships towards men. In Homers, The Odyssey, all women are different, but all of them help to represent the role of the ideal woman. Homers epic describes the world of women

Censorship Online - 1041 Words

This essay talks about issues regarding Censorship of the Internet. According to the textbook, censorship is a way used by governments or religious institutions to supervise or regulate the public access to offensive or harmful materials (Quinn 2012, p.496). Internet censorship applies the same discipline which regulates the public access to harmful content on internet. Nowadays, internet is a place with huge potential for growth. Statistics suggest that the total growth of new internet users is 566.4% from December 31, 2000 to 2012 (Internet World Stats 2012) (Refer to Appendix one). In the mean time, the resources and contents on the internet are growing rapidly at an uncontrollable rate. To some extent, there are almost no†¦show more content†¦For example, there is a non-profit company called Copyright Agency Limited (CAL) which is set up by Australian authors, visual artists, journalists, photographers and publishers to protect and control their copyrights. Every member gives CAL a non-exclusive license with regard to their works. The co de of product for CAL is designed to make sure that the rights of all members are clearly stated, and the process of collecting their own works is transparent and approachable. No one can copy their materials from the internet without their permission (Copyright Agency Limited 2009, p.2). Those websites that commit copyright infringement would be blocked. It’s really hard to eliminate the copyright problems on internet, but internet censorship can reduce or limit the possibility of copyright infringement to some extent. Censorship can also work when it comes to sensitive issues on the internet. Due to political motivation, many groups or individuals provoke the internet users against the government. It’s a dangerous action that may lead to strife throughout the nation in the future. Apparently, these groups and individuals are agitators, hoping to cause conflicts between people and government. These illegal activities should be censored on internet. Another sensitive issue would be the terrorist and racist organizations on internet, internet is a powerful tool for terrorist and racist, usually these organizationsShow MoreRelatedCensorship Is A Controversial Restriction1008 Words   |  5 PagesCensorship is a controversial restriction that can be placed on almost every aspect of life. The origin of censorship was used as a trademark for leaders throughout history to direct and control society. Now censorship is accomplished through the altering of books, plays, films, television, radio chann els, and other forms of communication. The motives of censorship are wide ranged, with censors aiming at material believed to be offensive, explicit, rebellious and/or profane. As a result, ideas haveRead MoreSeptember 11, 2001. A National Newspaper Journalist Had1132 Words   |  5 Pagesposition that the unknown man was in as he plummeted to his death. This controversy has impacted our society in many ways, and has taught the future generations in journalism a very important lesson in the power that they have over the American people. Censorship is a common theme in American mass media, especially journalism, and even more so in cases where there are news stories that involve serious topics, dealing with witness accounts, stories, and gory images that would cause the general public anyRead MoreA Short Note On The Protect Ip Act1284 Words   |  6 PagesDeniz Soybas Although the PROTECT IP Act may put somewhat of a stop to online piracy, it is quite costly. The act was estimated the cost forty-six million dollars over the 2012-2016 period. This is due to the fact that the act would force new requirements on companies such as Internet service providers, credit card companies, online advertisers, and search engines. The cost of the act created an uncertainty along the Congressional Budget Office. The PROTECT IP Act states that an â€Å"information locationRead MoreCensorship on the Internet Essay908 Words   |  4 PagesCensorship on the Internet Five years after the first world wide web was launched at the end of 1991, The Internet has become very popular in the United States. Although President Clinton already signed the 1996 Telecommunication ActI on Thursday Feb 8, 1996, the censorship issue on the net still remains unresolved. In fact, censorship in cyberspace is unconscionable and impossible. Trying to censor the Internet its problematic because the net is an international issue, there is no standard forRead MoreEssay on Censorship in Schools is not Justifiable959 Words   |  4 PagesCensorship in School is Not Justifiable Walt Whitman once said, â€Å"The dirtiest book of all is the expurgated book.† Between the years 2000 and 2009 a total of 3200 books were challenged in school libraries in an attempt to expurgate, or censor, the content in books provided to students. Today the trend of censorship continues as popular novels such as The Hunger Games, The Fault in Our Stars, and Captain Underpants are censored from schools across the nation (Challenges by Reason).Censorship in regardsRead MoreCensorship Of The World Wide Web1326 Words   |  6 Pagespowerful tool, and too much of it will make any government nervous. Censorship of information has had a long history throughout the world. In ancient China for example, censorship was considered a legitimate instrument for regulating the moral and political life of the population (Newth). Even today, the Chinese government has full authority to censor anything on the web. Western societies also have a long history of censorship. The origin of the term censor can be traced to the office of censorRead More The Controversy Over Internet Censorship Essay1152 Words   |  5 PagesThe Controversy Over Internet Censorship   Ã‚  Ã‚  Ã‚   For many people, using the Internet has become practically a new way of life, especially for college students and the like.   Various types of information can be accessed at the touch of a button: anything from encyclopedias, to surveys and essays, to articles from magazines, and adult sites.   Anyone who pays for their Internet service is usually offered space for his or her own web page, and even many free services provide space for personal webRead MoreThe Debate About Censorship1495 Words   |  6 PagesThe Debate about Censorship Censorship, the control of the information and ideas circulated within a society, has been a characteristic of dictatorships throughout history. In the 20th Century, censorship was achieved through the examination of books, plays, films, television and radio programs, news reports, and other forms of communication for the purpose of altering or suppressing ideas found to be objectionable or offensive. There have been assorted justifications for censorship, with some censorsRead More Cyberspace Hate Propaganda and Internet Censorship Essay1244 Words   |  5 PagesCyberhate - Hate Propaganda and Internet Censorship The Internet is an ideal medium for hate groups, such as neo-Nazis, because of the mass exposure, inexpensiveness, uncensored nature and ease of publishing offered. The Internet allows hate groups to target a broad audience: impressionable children are the most vulnerable. Attempts at censorship fail because of the international nature of the Internet, and to a lesser extent, free speech contentions. Instead, the freedom of speech exercisedRead MoreEssay on Censorship - News Must not be Censored615 Words   |  3 Pagesworld. News broadcasts generally strive for accuracy in reports. These reports are presented in an objective manner otherwise they would mislead the masses. It is because the masses do not wish to be mislead that viewers expect these qualities. Censorship should not be imposed upon the news because the news is merely circulating knowledge. Accordingly, the news has done simply objectively displayed our society on a screen. The news is not mandating viewers to conduct themselves in the manner

Essay on Discrimination and Liberty - 1183 Words

Discrimination and Liberty How much should we care if people discriminate? In answering this question, maybe its a good idea to say what we mean by discrimination. The most internally consistent definition is that discrimination is the act of choice. Thus, discrimination is a necessary fact of life - people do and must choose. When one selects a university to attend, he must non-select other universities - in a word, he must discriminate. When a mate is chosen, there is discrimination against other possible contenders. In the first instance, we call it university discrimination and in the second case mate discrimination. Thus, when the term discrimination is modified by words such as race, sex, or university and mate, one merely†¦show more content†¦Simply its racial component produces significant results that are seen when one recognizes significant income and wealth differences between blacks and whites. If whites (generally having higher income and greater wealth) married blacks more often (who gen erally have lower income and wealth), the income distribution would be less skewed and more rectangularly distributed. Given the political rhetoric we often hear about differences between the haves and have-nots, a more rectangular distribution is a socially desirable goal, but I have not heard calls for mandatory marriage integration. The fact that choosing by race reduces opportunity sets really does not really distinguish racial discrimination from other kinds of discrimination. When people choose PCs, they harm MACs. When people indulge their preferences for California wines, they harm Bordeaux manufacturers. We could produce an endless list of the harms done by people indulging their preferences by discriminating against one person, product, or service in favor of others. In a free society, there should be support for peoples right to choose. The true test of ones commitment to freedom of choice does not come when one allows others to choose in ways he deems right. The true test comes when one permits others to choose in ways he finds objectionable. If there is a moral dimension to discriminatory preference indulgence, its when itShow MoreRelatedCivil Rights And Civil Liberties1157 Words   |  5 Pagescivil liberties Every citizen of the country is bounded and benefited with the freedom of Civil rights and Civil liberty. Civil right is the right of the citizen to be equally and fairly treated by the government, written in the 14th Amendment. Civil right moment was mainly focused only on the slaved, African American people. Then civil liberties firstly, not only protected the rights of African American people, it also included the right of gay, lesbian and female people. Civil Liberties has givenRead MoreSimilarities Between Civil Liberties And Civil Rights902 Words   |  4 Pages2017 Civil Rights and Liberties Civil liberties are the essential rights that which gives the freedom of the people guaranteed by the constitution. 2 Right to free speech, Right to privacy, Right to marry, Right to vote, Right to Speech and many more fall under the civil liberties. Generally, civil liberties are the rights that allows people to make their own decisions without any exceptions. Even government cannot hinder the right of people which falls under the civil liberties. Similarly, the rightsRead MoreCivil Liberties Vs. Civil Rights1010 Words   |  5 PagesKeri Patterson Sherry Sharifian Federal gov. 1 September 28, 2017 Civil Liberties vs. Civil Rights The two sequences are very similar in which they both deal with the freedom that comes with being an American Citizen. Civil liberties concern the rights that we have. They tell us what we are at liberty to do and what specific rights we have. Civil rights concern discrimination in place such as school, work and access to public places. Both are important to know and understand because though the governmentRead MoreCivil Liberties And Civil Rights931 Words   |  4 PagesCivil liberties and civil rights are both similar and different in various ways by means of the United States Constitution, court cases, and legislation. Civil liberties are a constitutional guarantee while civil rights are a government guarantee for the people of America. Though they are much alike in providing people with freedom and individual power, it is important to know the differences. Firstly, civil liberties are constitutional guarantees based on freedom and order. Order comes along withRead MoreCivil Liberties And Civil Rights1083 Words   |  5 PagesShruti Patel Mrs Sharifian Federal Government 30 September 2017 1 Civil Liberties vs. Civil Rights 2 Civil Liberties are basic rights and freedoms that we are guaranteed by the government. You can find them in the Bill of Rights and in the Constitution. Civil liberties are liberties that we as Americans feel safe to interpret on the daily basis. 3 Some civil liberties include, the right 4 for free speech, the right to privacy, the right to remain silent in a police interrogation, the right to beRead MoreCivil Rights Vs. Civil Liberties1259 Words   |  6 PagesProfessor Sherry Sharifian GOVT-2305-71430 24 September 2017 Assignment One: 1 Civil Rights Vs. Civil Liberties As a citizen of the United States, one is granted many protections under law. 2 These protections consist of Civil Rights and Civil Liberties. Varying based on the person, these rights are very valuable and ensure that an individual free of harm for certain situations. Civil Rights and Civil Liberties have evolved over the years as our country continues to further its development. They allow forRead MoreCivil Liberties And Civil Rights1318 Words   |  6 Pagespeople. Out of these changes, civil rights and civil liberties have erupted in order to protect the lives of citizens even more. Who we are as citizens of the United States can be characterized by the concept of civil rights and civil liberties, the idea that the constitution protects the major rights enumerated in the Bill of Rights, marginalized groups, the second amendment, and the civil rights act of 1875. The protection civil liberties and civil rights provided for the people is one of theRead MoreCivil Liberties And Civil Rights1329 Words   |  6 PagesCivil Liberties v Civil Rights Civil Liberties and Civil Rights is a pillar for every American citizen. Civil Liberties are specific individual rights a person has that are legally protected from being violated by the government. 1 Civil Liberties include, but are not limited to, right to privacy, right to vote, right to bear arms, and right to marry. Civil Rights provide for the right to be treated equally without discrimination. An easy way to remember the difference between a Civil Liberty and aRead MoreCivil Liberties And Civil Rights1479 Words   |  6 PagesSLO #1 Civil Liberties v Civil Rights Dylan Dang, GOV 2301 In today’s world, a country’s government has a monumental impact on how society functions. Without a balance of power between the government and the people, a country can fall into chaos and disarray. The same can be said for when citizens disagree with the government’s decisions but are silenced, never having a voice. This can be seen with the protesters in Catalonia, with a plethora of media online posting photos of riot police beatingRead MoreCivil Rights And Civil Liberties910 Words   |  4 PagesRoka 5 Sujan Roka Govt. 2305-71013 Professor Sharifian Sept/30/2017 Civil rights v. Civil Liberties Civil rights and civil liberties are the rights and freedom both made for good of communities and country. Both are introduced to benefit citizen of the country. A Civil right is mainly about the fair treatment with every person which is protected by the fourteenth amendment. â€Å"It was first introduced after civil right movement which was mainly about the true equality among African American who were

Contemporary Accounting Theory for Regulation- myassignmenthelp

Question: Discuss about theContemporary Accounting Theory for Financial Regulation. Answer: Introduction Financial regulation is considered as the laws and rules which are governed as per the financial concerns such as banks, brokers and investment companies. The various nature of the rules is promulgated by the government regulators for safeguarding the main interests of the investors and appraise the financial stability and maintain orderly market. The regulatory activities are set with the minimum standard of capital, conduct, making regular inspections, and investigating and prosecuting misconduct. The main objective of the financial regulation is seen with the presenting the data in a comprehensive manner and make sure investors are receiving equal opportunity to share their interests (Cascino Gassen, 2015). The study aims to review the Australia and the United Kingdom regulatory requirement for financial reporting. The important discussions have been identified with the issues in the individual countries. The study has discussed on the functioning of the regulatory environment and different types of the major decision makers involved. The primary discussion has been considered with the appropriate legislation. The next part of the discussion has shown the progress for the adoption of the selected regulatory environment and evaluate the financial regulatory environment through the lens of Regulatory Capture Theory. The final section has depicted the regulatory theory in the individual countries (Chen, Ng Tsang, 2015). The perceived problems of each system The main intention of the IFRS implementation in Australia is seen with enhancing the standards, comparability, accuracy and transparency of financial statements for a company within a particular period. The main form of the IFRS regulation is determined with the concerns such as lack of training, problem for the entities, auditors, regulators as well as the interesting parties who are familiar with previous accounting standards. Some of the main form of the issues in adhering the requirements of the IFRs has been further seen to be based on compliance to the to the political and legal environment. In some of the various types of the other situations the main form of the depictions has been seen to be related to the implementation of the IFRS system (Ijiri, 2018). In some situations, the delay in the IFRS has been discerned as the main challenge which exist in the UK. Sluggish endorsement process has been also seen to be a major concern. It has been identified that the European Financial Reporting Advisory Groups (EFRAG) has spotted the early issues in the adoption for the new standards prevailing in Europe. The response to the responses to Philippe Maystadts enquiries about IFRS in 2013 on behalf of the Commission, is recognised with the Europe as the standard for modifying the international standard and implementation of the new standards at later stages. Moreover, the IFRS 2 Share-based payment has gone down by 2.38%. In addition to this, the IFRS is seen to discontinue several types of the activities which are associated to held for sale. This is evident with the assets being reduced from the profit recognition by 0.35% (Ji Lu, 2014). Working of Regulatory Environment In Australia AASB is identified with an agency working as per regulations of Australian Government. This is observed with the AASB standards are known as Australian Accounting Standards consisting of the Australian equivalents to International Financial Reporting Standards (IFRSs). The main adoption of the IFRS is considered with the Australian Accounting Standards, the AASB made some modifications to IFRSs, including removing some options and adding some disclosures. AASB has made certain modifications relating to the Australian Accounting Standards as the various types of the requirement are like the IFRSs as issued by the IASB for for-profit entities. The main form of the disclosures is retained as per the non-IFRS compliant requirements and the same is applied with the not-for-profit and public-sector entities. The differential reporting as prescribed by the Australian Accounting Standards Board (AASB) in July 2010 has adopted with the Reduced Disclosure Requirements' (RDR). Thes e requirements have been able to adhere to the Australian Accounting Standards (which are equivalent to IFRSs), but with reduced disclosure requirements (Kabir Rahman, 2016). The changes pertaining to the company law post implementation of EU accounting directives is mandatory to make the relevant amendments concerning the UK and Republic of Ireland (ROI) accounting standards. This is required for the maintaining the consistency among the legal framework and financial reporting. The different types of the legal framework for the opportunity has been identified with the suitable accounting standards to support the new micro entities regime. The different types of the modifications to the company has affected the small company regimes and minor amendments which had been drafted as per the UK and Republic of Ireland accounting standards. The company lay has distinguished the financial reporting framework namely IFRS and UK and Ireland GAAP (generally accepted accounting practice). The different types of the entities which are publicly listed is required to apply for the IFRS for preparing the group accounts and the entities are free to choose among IFRS and UK and Ireland GAAP. It has been also identified that the UK GAAP is comprised of the five regimes, three among which are available for the FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Krahel, J. P., Titera, 2015). Countrys progress towards the adoption of IFRS As discussed Deegan (2014), the effective implementation date of the IFRs in Australia is effective from the 1 January 2005. As it has been identified that AASB commenced the adoption and review of the ongoing relevance which is mandatory for the IFRS requirement as per the Australian for-profit and not-for-profit (NFP). There has been significant number of the studies which ahs been further able to focus on the reporting entities. In different situations the transition system is discerned with changes needed for the quality and maintaining the cost efficiency of the reporting requirements (Hla Md Isa, 2015). The IFRS accounting standard in the UK was designed by the Accounting Standards Board (ASB) from 1 August 1990. On 2 July 2012, the FRC Board assumed responsibility for setting accounting standards. Most of the accounting standards were seen to be develop as per the ASBs Financial Reporting Standards (FRSs). The important nature of the standard has been discerned with the FRSSE (Financial Reporting Standard for Smaller Entities). FRSs are first usually issued as Exposure Drafts for consultation that are known as Financial Reporting Exposure Drafts (FREDs). It needs to be also noted that on November 2012 FRC stated new standards as a part of the new UK GAAP framework with the implementation of the FRS 100: Application of Financial Reporting Requirements and FRS 101: Reduced disclosure framework (Ramanna Sletten, 2014). Regulatory Capture Theory and its usefulness The theory of regulatory capture relates to such a situation where the government failure is evident with government creating regulatory agency created to work in the interest of the special interest group or public. The application of such a theory has been depicted with such a situation when the special interest group dominates an industry. If implementation of the regulatory capture is seen in favour of the interests of firms or political groups are prioritized over the interests of the public then this leads to a loss for the society. The various types of the government agencies which are seen to be suffering from the regulatory capture are termed as captured agencies. The various types of the public interests are seen to be regulated by such captured agencies. In this situation the gamekeeper turns poacher. This theory sets out to protect the ignored in favour for the regulatory interest. The regulatory capture theory is related to that branch of the economics which is considere d with conceptualization of the government regulatory intervention (Sugiyama Islam, 2016). Characteristics indicating regulatory environment might be captured The impartment discourse on the regulatory environment has identified regulatory capture theory varying in the different countries. Some of the various types of the other depictions of the financial report is seen with the compliance to the revised exposure drafts and standards. The main form of the changes is tracked in the agencies which are captured. In Australia the small business is seen to be the main victims of the regulatory capture theory. It has been further discerned that an augmented focus is given to the large industries, especially the public sectors to be regionally situated in the major areas across Australia. The regional special interest groups are in the areas such as New South Wales, Victoria and Western Australia. The small business sectors have been able to make an important contribution towards the small businesses shares of national employment and output aggregates. In the U.K. the Competition Act (1998) and Enterprise Act (2002) is depicted to provide the regulators more power to act against the monopoly power. The two main examples have been discerned in form of FSA and the Bank of England have been perpetual sufferers of regulatory capture by the banking industry. The Governor of the Bank of England, Sir Mervin King has been further able to accept the weight and complexity which is considered to be more difficult for the regulators to operate. The second example is considered with the alleged capture of the tax authorities (HMRC) by the UKs mobile phone giant, Vodafone, who apparently negotiated a 6b tax reduction, reducing their tax bill for 2009-10 from 7b to 1b. The effect of the five-year period has been considered with the Enterprise Act (2002) which not seen as a single main factor carteled by the OFT. This evident despite of charging heavy fines, covert collusion is difficult to prove. The new powers have been further able to provide the regulators to undertake the covert surveillance. It has been further determined that the tacit collusion is impossible to prove as per the different types of the statistical techniques which may be used with the correlations among the proc movement in theory and practice. This has been further considered as the main criticism for inadequate definition in the single market (Chen, Ng Tsang, 2015). Conclusion The different types of the depiction made in the regulatory capture theory has been able to discussion on the situation where the government failure is evident with government creating regulatory agency created to work in the interest of the special interest group or public. The application of such a theory has been depicted with such a situation when the special interest group dominates an industry. It has been further identified that in case of the regulatory capture the firms are seen to be suffering from the regulatory capture and becoming captured agencies. The various types of the public interests are seen to be regulated by such captured agencies. In this situation the gamekeeper turns poacher. This theory sets out to protect the ignored in favour for the regulatory interest. The regulatory capture theory is related to that branch of the economics which is considered with conceptualization of the government regulatory intervention. The important discussion on the regulatory ca pture in the Australia is discerned with the small business which are depicted to be the main victims of the regulatory capture theory. It has been further discerned that an augmented focus is given to the large industries, especially the public sectors to be regionally situated in the major areas across Australia. The regional special interest groups are in the areas such as New South Wales, Victoria and Western Australia. The important assessment on the application of the regulatory capture theory in the UK is seen with Competition Act (1998) and Enterprise Act (2002) is depicted to provide the regulators more power to act against the monopoly power. It has been interpreted that the aforementioned acts has acted in favour of the major government organizations. FSA and the Bank of England have been perpetual sufferers of regulatory capture by the banking industry. In addition to this, alleged capture of the tax authorities (HMRC) by the UKs mobile phone giant, Vodafone, who apparen tly negotiated a 6b tax reduction, reducing their tax bill for 2009-10 from 7b to 1b. References Cascino, S., Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies, 20(1), 242282. https://doi.org/10.1007/s11142-014-9296-5 Chen, L., Ng, J., Tsang, A. (2015). The effect of mandatory IFRS adoption on international cross-listings. The Accounting Review, 90(4), 13951435. https://doi.org/10.2308/accr-50982 Deegan, C., 2014.Financial accounting theory. McGraw-Hill Education Australia. Hla, D. T., Md Isa, A. H. Bin. (2015). Globalisation of financial reporting standard of listed companies in asean two: Malaysia and singapore. International Journal of Business and Society, 16(1), 95106. Ijiri, Y. (2018). An introduction to corporate accounting standards: A review. Accounting, Economics and Law. https://doi.org/10.1515/ael-2017-0058 Ji, X.-D., Lu, W. (2014). The value relevance and reliability of intangible assets?: Evidence from Australia before and after adopting IFRS. Asian Review of Accounting, 22(3), 182216. https://doi.org/10.1108/ARA-10-2013-0064 Kabir, H., Rahman, A. (2016). The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia. Journal of Contemporary Accounting and Economics, 12(3), 290308. https://doi.org/10.1016/j.jcae.2016.10.001 Krahel, J. P., Titera, W. R. (2015). Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons, 29(2), 409422. https://doi.org/10.2308/acch-51065 Ramanna, K., Sletten, E. (2014). Network effects in countries adoption of IFRS. Accounting Review, 89(4), 15171543. https://doi.org/10.2308/accr-50717 Sugiyama, S., Islam, J. (2016). Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. Advances in Accounting, 35, 143158. https://doi.org/10.1016/j.adiac.2016.06.003