Forklift truck design – planning systems to enhance forklift safety

I have indentified a need that there is ostensibly a high increasing â€Å"accident† rate which includes forklift trucks, with wounds and fatalities happening to different specialists and individuals from open who are in the territory of the forklift truck while being used. I have decided to structure an item that could be fitted, to a forklift truck, which will improve security and lessen â€Å"accidents† while a forklift truck is being used. Bringing about considering the entirety of the over my single expression work explanation being â€Å"prevent accidents† be that as it may, theirs as of now techniques, methods and guidelines set up to attempt to forestall â€Å"accidents†, for example, directed speed limits, adequate preparing in utilizing a forklift truck and cautioning installations, for example, a drivers horn, risk light. In the event that a mishap was to happen by and large it will be accused as an administrators deficiency regardless of whether the security plot was set up. Business regions of utilizing forklift trucks, which are additionally known, to cause mishaps. > Lack of preparing or ill-advised preparing of workers who work forklift trucks. > Time factors, having brief period to complete the activity close by causing pressure and speeding. > Lack of appropriate connections and frill. > Wrongly entrusted occupation of forklift truck or administrators. †Not qualified, utilizing the forklift mistakenly to do an inappropriate things. > Poor support of forklift trucks Operational territories of utilizing forklift trucks, which are inclined, also cause mishaps. > Incorrect turning around procedures. > Incorrect turning, utilization of room > Incorrect use †over stacking and over coming to > Incorrect admonitions to others about a forklift being used close by, no signage or cautions/risk lighting > Poor contact all through joint occupations, or in shared spaces, could this outcome in the need of a banks man. > Giving rides on the forklift truck or burden †likewise returns to inaccurate use. > Playing games, not paying attention to the activity close by bringing about trick driving, whimsically determined Having had a brief glance at forklift trucks and the manners in which that they are utilized I have gone to the choice that it would be extremely uncommon for a forklift to be associated with a â€Å"accident† because of glitches of the forklift truck itself yet would bring about the off base use because of administrator blunder or zones which haven't been secured or have been ambiguously considered by the representative. â€Å"There are presumed to be more than 8,000 revealed mishaps including the utilization of forklift trucks in the UK every year and a portion of these outcome in fatalities. Most of these mishaps are brought about by the absence of adequate preparing of the administrator, administrator mistake, an absence of information about the hardware and the workplace, awful truck support, poor lighting conditions, deficient passages and unacceptable premises in which forklift trucks are utilized. Truth be told, marginally more people on foot are harmed as the aftereffect of a forklift mishap than the administrators themselves.† The above articulation is taken from http://www.workplacesafetyadvice.co.uk/forklift-truck-safety.html This announcement holds on and demonstrates what I have brought up with respect to forklift truck mishaps. Having completed some short exploration I would now be able to center my contemplations onto precisely what I need to have the option to accomplish for instance requests would be things that I would require the last item to have, the rule thoughts maybe. wishes, would be the options, which we don't actually require yet would be a special reward. Requests Wishes To forestall mishaps! Conservative Simple to introduce close by existing frill Modest to create All inclusive fitting Functions admirably close by different extras Heartiness Looks decent Solid Looks unique against existing item Passerby security improved Improved driver perceivability Just from completing a basic errand of posting requests and wishes investigates regions, which are potentially imperiling people and foundations for instance on the off chance that the item we configuration prevails with its requests, at that point the item its self with decrease dangers and danger of mishaps, along these lines this would bring about less representative time off work, less mishaps and a lower danger of the wellbeing and security official getting included bringing about a fine. These issues/potential occurrences can be forestalled via completing the right systems and utilizing effective items and accomplices to do so†¦ for instance an extra item/frill that is manufactured and designed to these precise requests! Layout Specification A layout determination has some expertise in accurate particulars during the beginning times of a plan procedure, this being the planning of an assistant to improve the security while forklifts trucks are being utilized. The detail is to incorporate the need of the specific item, which would then be able to be evaluated, by changing over each request into a particular separated structure. Usefulness. The usefulness is attempt to improve the driver's perceivability, increment wellbeing and mindfulness for people on foot. Client communication. Client Interaction would be visual for instance †VDU Monitors so the forklift truck driver can intently look at what is new with the truck in vulnerable side territories. Alerts and sensors could be additionally fitted so as these sound the administrator will associate up on hearing these cautions and react effectively realizing that a person or thing is conceivably in danger Physical Form. The physical type of the item ought to improve the forklifts lifting abilities and working in restricted spaces. Vigor and Operating Environment. The item should be vigorous I,E it will be utilized in various atmospheres, both hot, cool, wet and dusty. On the off chance that electrical or electronic parts are to be utilized these ought to be waterproofed in a manner, planning a packaging that can with stand these conditions could do this. It would should be made out of a hard core material because of the sort of condition being utilized in, to do this you could plan the packaging out of a substantial plastic or a metal. Signs. Signs of the specific unit or adornment dependant on whether it is electrical/electronic based, it ought to be guaranteed that quick reaction times between show and alert units are as near continuous as could reasonably be expected. Having Latency type impacts will postpone the administrators reaction thusly could have just caused a â€Å"accident† Force Supply. Contingent upon the kind of unit a different battery source (12VDC) could be utilized, charging the unit off of the current battery bundle, it would charge the unit while being used. Anyway this may not be extremely proficient, with sun based controlled innovation turning out to be increasingly normal, a little sun oriented board could be fitted accordingly making its own capacity flexibly and charging its own battery source. Security. The last item structured would need to arrive at the EU gauges and be CE guaranteed, it would should be demonstrated that the item is sheltered, and is equipped for completing the predefined task Item Failure. On the off chance that the item were to come up short, it would need to act naturally advising for example furthermore, incorporated caution with in the unit to advise the administrator that it isn't working. On the off chance that the item was to fall flat and not give any notice of doing so then the administrator would even now be depending on a bit of mishap anticipation hardware which could in reality cause a â€Å"accident† Upkeep. The Product ought to be anything but difficult to keep up, be situated in a spot where it is to do as such, keeping up the item would mean watching that the item is working accurately and the associations are all together. Anyway the item will be intended to rearward more than 5 years under ordinary working conditions before it ought to be expected a â€Å"service† Expenses. The Estimated advancement cost of delivering this phenomenal adornment would be: à ¯Ã¢ ¿Ã¢ ½50k+ with the forklift truck item retailing at around: à ¯Ã¢ ¿Ã¢ ½350 with a DIY fitting bundle. Anyway an establishment and administration/support agreement could be concurred bringing about additional salary. Timetables. The timetable from planning the predetermined item to creating it would be generally around 6 †a year. Advancement calendar would rely upon Capacity Solution Matrix: Capacity Arrangement Principle Driver Visibility Cameras †Improving the perspective on driver, incorporated VDU unit 1 Mirrors †Improve the drivers see 2 Mobility 5 Second opposite deferral †Giving the driver a decent opportunity to look cycle 2 Confined paces for developed zone †Reducing the danger of mishaps/crashes1 Person on foot Visibility High-Visibility shading's †Another method of implementing the forklift trucks perceivability 1 High force lights and Alarms †making individuals mindful of the utilization of a forklift truck 2 Cordoned off territories/problem areas †decreases the danger of mishaps to people Article sensors Laser Sensors †limit speed of forklift truck contingent upon how close an article is to the truck, alarming driver Infra Red sensors †limit speed of forklift truck contingent upon how close an article is to the truck, alarming driver Arrangement one is fairly unpredictable when contrasted with arrangement two since it contains progressively electronic segments This implies it might be of a higher potential to flop as there is more that could turn out badly. Anyway it would guarantee that forklifts trucks that would lift progressively strange overwhelming burdens the administrator would be handily educated In contrast with arrangement one, the subsequent arrangement is substantially more straightforward way to deal with fulfilling the detail set. With this would bring better unwavering quality anyway the item wouldn't be unique. The utilization normalized cautions and peril lights ought to be set as a norm, the more mind boggling smart gadget is the 5-second opposite postpone unit. This would defer the activity from putting the forklift truck into turn around giving the administrator sufficient opportunity to check and glance around, examining right now

The Constitution creates a system that was designed to fail AND the Essay

The Constitution makes a framework that was intended to fizzle AND the presence of a lot of major American qualities - Essay Example It likewise ensured a more grounded flat division of intensity among the official, the lawmaking body and the legal executive, along these lines improves institutional balanced governance while simultaneously giving some self-rule to different government organs (Ellis 49). It additionally settled the Supreme Court that would be the last referee in issues of law, thusly improving access to equity and settling interstate, state-government just as well as struggle between the said substances and people. To this degree, the constitution was intended to make progress. Despite the fact that the constitution had such admirable viewpoints, the US makes hugely more grounded government, with profoundly nationalized qualities. In this way, assets get the chance to be significantly unified; as such the states become very compliant to the central government (Wood 28).Basically all the prime parts and assessments are in charge of the governments. This is a shortcoming, since the states are nearer to the individuals and accordingly have a superior potential for success to react quicker to the need of the individuals, in contrast with the central government (Ellis 49). The congress has on certain events practiced its administrative capacity to pass laws that meddle with the procedures previously running in the states. For example, in United States v. Morrison, in accordance with its forces under the Commerce Clause and the Fourth Amendment (Section 5), the Congress had sanctioned a resolution, Violence against Women Act (VAWA) which gave common solutions for sex â€based brutality casualties against their attackers. This depended on contention that such shameful acts against ladies frustrated their free cooperation in interstate business and accordingly a cure was fundamental. The court struck down a piece of this law since the law was not managing cases that were monetary in nature. The congress had over extended its forces under the constitution to meddle with state court, by offering a government petitioning for such cases. VAWA managed a social issue (sexual orientation brutality) and its monetary effect on interstate Commerce was backhanded and minimal. Comparative situation emerged in United States v. Lopez, where the court called attention to that Commercial Clause must be applied in cases that are legitimately financial in nature. US v. Morrison characterizes the touchy inquiry of the connection between the Congressional forces and the State powers, and specifically, the degree to which the congress may restrain territories that are customarily characterized as being inside the extent of the state. These choices uncover legal activisms for state sway to the detriment of federalism and to reinforce the state power. The Existence of a Set of Fundamental American Values allude to the norms that have intentionally or unwittingly set by individuals from a specific culture or society whereupon the alluring and unwanted are recognized practices (Dahre ndorf 14). Qualities in this way structure a reason for passing judgment on the individuals and their activities, from a social methodology, so as to decide if they are fortunate or unfortunate, significant or useless, excellent or monstrous or whether they are prized or evaded. The qualities have an extraordinary job in molding our activities and conduct. For very long, Americans have been known for their arrangement of qualities, for the most part the estimation of opportunity and autonomy. This is reflected in various Constitutional Amendments that puts

A Full Guide to Quantitative Research

A Full Guide to Quantitative Research When talking about researching and data collection processes, it’s hard not to mention the two major categories of research â€" quantitative and qualitative. Some students might feel frustrated about these two types and not really understand what they are and how to use them in their papers. So, we have prepared a complete guide that will tell you everything that you should know to conduct in-depth research for your academic works. Definition Quantitative research is the process of gathering various numerical data in order to study some phenomenon or case. This raw data is later transformed into graphs and tables, proceeded, and analyzed. It commonly uses measurable data to test theories and assumptions, discover patterns, and formulate facts. Quantitative research is commonly transformed into statistics that later can be combined with qualitative research results in order to develop ideas and hypotheses. Methods There are four types of quantitative research methods that are commonly used in various studies: Experimental research Correlational research Causal-comparative research Descriptive research Our experts conduct each and every type of research that is needed. So, if you feel overwhelmed, you can always turn to our team for help. And now, lets find out what are the specifics of methods that are used in quantitative research. Experimental research Experimental research is a quantitative method that aims to prove or disprove a hypothesis (in some cases, a number of hypotheses). It is one of the most common research methods in science (commonly natural sciences, such as biology or physics) and establishes the causes and effects of various phenomena. Every student faces experimental research in the lab during their science classes, so it’s easy to understand the specifics, such as the combination of practical and theoretical knowledge, the variety of possible outcomes, etc. There are three types of experimental research design: Pre-experimental research design â€" is a design where an experimental group (or a number of groups) is observed and studied without comparing it to a control group. It is named so due to its main purpose â€" to define if the further study should be done. Quasi-experimental research design â€" is a design that implies selecting groups without any random assignment or pre-selection process. True experimental research design â€" is a design where researchers have control over the variabilities and randomized assignment of control and test groups. This is the most accurate type of research design. Correlational research Correlational research is a method that aims to define correlation and relationships between two or more variables. For example, there might be a correlation between such things as carpets and allergies, where these variables are measured between -1 and +1. If the correlation coefficient is close to 1, it tells us that there is a positive correlation â€" carpets cause allergies. It’s not an absolute fact, and it doesn’t mean that every carpet owner will have an allergy. It just means that it is more likely with people who live with carpets in their homes to have allergies. Causal-comparative research Causal-comparative research aims to find correlations and causative relations; however, unlike correlational research, it studies dependent and independent variables. Mainly it studies how focus groups change under the influence of variables, or in other words, how an independent variable affects dependent variables. Descriptive research Descriptive research is a method that studies the objects or phenomena from a descriptive point of view. In other words, it aims to collect quantifiable data about the object of the study in order to later use it for statistics and further analysis. Descriptive research deals with independent variables thus none of them can be manipulated. The data obtained in the process of descriptive research can be used for cross-sectional studies, comparison, patterns discovery, etc. The most common descriptive research method is an observation that aims to collect numerical data based on the observations. For example, researchers can collect information about their focus group such as their height and weight, age, income, etc. The other way to collect information for descriptive research is to use surveys and case studies, which are also highly effective. Strengths When deciding what data collection method or approach to choose, it’s important to consider the strength and limitations of each of the options. Here are the specifics of quantitative research that might be beneficial for your study. High reliability The main specific, which is also the main advantage, is that quantitative research results are objective and unbiased (if the research was done right) and logical and statistical, thus are highly reliable. Speed Quantitative research is also faster to conduct as there is no such information that needs to be interpreted or evaluated, so the results are faster and easier to analyze. For example, if the surveys are conducted, the respondents don’t need to explain their choice or fill out open-ended questions, so there will be no extra work besides calculating and putting the data together into tables or statistics. Generalization Quantitative research can interpret the results received from a target group (or the group of research) and apply them to a larger group, making generalized conclusions. Limitations There are also limitations to pay attention to, especially, if you are going to use quantitative research in the process of writing a research paper. Context When dealing with raw numbers (which is what quantitative research does), it’s hard to understand the context of the phenomenon which is studied. It limits the outcomes which might not properly represent the phenomenon but generalize it instead. Resources Researchers don’t always have access to the proper sources of data they need. The lack of resources might be the reason why results are biased and inaccurate. Generally, quantitative research should be supported by qualitative research also as they create a wonderful combination that allows examining and studying complex objects while staying unbiased in the conclusions. So, this was our guide on quantitative research. We hope that you find it useful for your studies!

Analyzing Animal Farm Written by George Orwell - 893 Words

ANIMAL FARM ANALYTICAL ESSAY Question: How was Boxer affected by Napoleon’s power? Power corrupts all those around it, and it is very easy for one to abuse power. In this novel, Animal Farm is an allegory in which the characters, events and settings are directly parallel to the people and events during the 1917 Russian Revolution. Napoleon is parallel to Joseph Stalin and Boxer represents the Russian proletariat (working class.) These two characters symbolize how communist ideals and power can be used in different aspects, in an approving or disapproving manner. Napoleon is a cruel, selfish fierce-looking Boar, who plays smart enough to obtain leadership by using tools of propaganda to gain power. Boxer is a hardworking, powerfully built horse, the strongest animal on the farm. He is rather gullible and is not wise enough to figure things out on his own. Napoleon rose to power, using manipulation and tactical strategies. Napoleon uses every animal on the farm for his own benefit. He uses Squealer to help implement his ideas and plans; the nine dogs he seized since puppies to be his guards; and the other animals, besides the pigs to do the work and pinpoint the faults to. Boxer is one who foolishly agrees and believes that every action carried out by Napoleon, is fair. Due to his lack of intelligence, he reiterates the slogan, â€Å"Napoleon is always right,† without truly knowing the intentions of Napoleon. Many animals including the four pigs; three hens; and sheepShow MoreRelatedAnimal Farm Or Ussr Part II1243 Words   |  5 PagesCliffy Smith James Hensley Pre-IB LA 10 10 April 2015 Animal Farm or USSR Part II Animal Farm written by George Orwell is a hopeful novel about a group of animals that overthrow their farmer and create an animalistic government. Much like All the King’s Men a novel by Robert Penn Warren, Animal Farm has strong political undertones relating to the the skewed government of Soviet Russia. 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Functionalism Functionalist Perspective and Theory

The functionalist perspective, also called functionalism, is one of the major theoretical perspectives in sociology. It has its origins in the works of Emile Durkheim, who was especially interested in how social order is possible or how society remains relatively stable. As such, it is a theory that focuses on the macro-level of social structure, rather than the micro-level of everyday life. Notable theorists include Herbert Spencer,  Talcott Parsons, and Robert K. Merton. Emile Durkheim The totality of beliefs and sentiments common to the average members of a society forms a determinate system with a life of its own. It can be termed the collective or creative consciousness. The Division of Labour (1893) Theory Overview Functionalism posits that society is more than the sum of its parts; rather, each aspect of it works for the stability of the whole. Durkheim envisioned society as an organism since each component plays a necessary role but cant function alone. When one part experiences a crisis, others must adapt to fill the void in some way. In functionalist theory, the different parts of society are primarily composed of social institutions, each designed to fill different needs. Family, government, economy, media, education, and religion are important to understanding this theory and the core institutions that define sociology. According to functionalism, an institution only exists because it serves a vital role in the functioning of society. If it no longer serves a role, an institution will die away. When new needs evolve or emerge, new institutions will be created to meet them. In many societies, the government provides education for the children of the family, which in turn pays taxes the state depends on to keep running. The family relies on the school to help children grow up to have good jobs so they can raise and support their own families. In the process, the children become law-abiding, taxpaying citizens who support the state. From the functionalist perspective, if all goes well, the parts of society produce order, stability, and productivity. If all does not go well, the parts of society must adapt to produce new forms of order, stability, and productivity. Functionalism emphasizes the consensus and order that exist in society, focusing on social stability and shared public values. From this perspective, disorganization in the system, such as deviant behavior, leads to change because societal components must adjust to achieve stability. When one part of the system is dysfunctional, it affects all other parts and creates social problems, prompting social change. Functionalist Perspective in American Sociology The functionalist perspective achieved its greatest popularity among American sociologists in the 1940s and 50s. While European functionalists originally focused on explaining the inner workings of social order, American functionalists focused on discovering the purpose of human behavior. Among these American functionalist sociologists was Robert K. Merton, who divided human functions into two types: manifest functions, which are intentional and obvious, and latent functions, which are unintentional and not obvious. The manifest function of attending a place of worship, for instance, is to practice ones faith as part of a religious community. However, its latent function may be to help followers learn to discern personal values from institutional ones. With common sense, manifest functions become easily apparent. Yet this is not necessarily the case for latent functions, which often demand a sociological approach to be revealed. Antonio Gramsci. Hulton Archive/Getty Images Critiques of the Theory Many sociologists have critiqued functionalism because of its neglect of the often negative implications of social order. Some critics, like Italian theorist Antonio Gramsci, claim that the perspective justifies the status quo and the process of cultural hegemony that maintains it. Functionalism does not encourage people to take an active role in changing their social environment, even when doing so may benefit them. Instead, functionalism sees agitating for social change as undesirable because the various parts of society will compensate in a seemingly organic way  for any problems that may arise. Updated  by Nicki Lisa Cole, Ph.D.

Harriet Jacobs s Life Of A Slave - 1896 Words

Harriet Jacobs was born a slave herself in Edenton, North Carolina and was one of the first women to write a slave narrative in the United States of Incidents in the Life of a Slave Girl (1861). It was to address the white women of the North and thousands of â€Å"Slave mothers that are still in bondage in the South† (Jacobs 126). Jacobs tells her life of twenty-seven years in slavery in-depth life as a slave, and the choices she made to gain freedom for herself and her children. She writes a story about her families and masks them as well as her name as â€Å"Linda Brent† in her novel to protect herself in a sense as well as some of the important places in town. Harriet shows in her story the fights and sexual abuse that she faced as a slave on†¦show more content†¦Although as the females’ age, their household tasks and other responsibilities would increase greatly. As Jacobs grew older in Dr. Flint’s family she was accustomed to share things with the children of the mistress. Women of slavery during this time would be frequently called to even nurse their mistresses children so that even the mother was not disturbed in her sleep by her own child. Jacobs herself speaks of her Aunt Nancy in the novel who did this exact thing for many years, and it was obvious of aspects of life and what the slave had to do with taking the needs of the white child versus her own child. Jacobs was in a sense employed as a night-nurse to Mrs. Flint s children rather than her own children at night. This broke Jacobs mentally, physically, and emotionally to where finally Dr. Flint made it clear that it was nearly impossible she could be a mother of any living child of her own. This comes straight from her book and shows an almost perfect example of the respect that would be given to such women, which in reality is absolutely none. The Flint s trusted Jacobs to ultimately raise their children and once she reached about fifteen is when things start to change with her master telling her such explicit

Mandatory Corporate Environmental Reporting †Free Samples to Samples

Question: Discuss about the Mandatory Corporate Environmental Reporting. Answer: Introduction Financial reporting has always been debatable topic in Australia and there have been many changes in the disclosure requirement. Australian Accounting Standards Board (AASB) has issued the differential reporting for the Tier 2 accounting entities and this has been issued under AASB 1053 Application of Tiers of Australian Accounting Standards (Australian Accounting Standards Board, 2017). In this report there will be discussion of differential reporting system in Australia and its impact on the two main qualitative characteristics of the conceptual framework issued by the IAB. This report also points out the cost benefit implementing the reduced disclosure requirement for the Tier 2 entities. Differential Reporting System in Australia The AASB (Australian Accounting Standards Board) owns the responsibility of developing and maintaining the financial reporting standards that its private and public entities need to follow for financial reporting. The differential reporting system in Australia is a notion that restricts some entities to follow the particular requirements of accounting standards. There is reduced disclosure adopted for some entities by AASB for avoiding the unnecessary presentation of financial information and increasing the relevancy of required disclosures. The system in Australia is largely based on the reporting entity concept and is largely applicable for small and medium-sized enterprises (SMEs) (AASB Standard 1053, 2010). The reporting entity concept classifies reporting entities as business enterprises that are required to develop complete GAAP based financial reports. On the other hand, non-reporting entities are required to develop simple and concise financial reports based on the nature of their business operations. The differential reporting regime of Australia has stated that non-reporting entities should develop special purpose financial statements that do not require compliance with AASB standards. The AASB has revised financial reporting requirements for SMEs that are prepared and developed under the ASIC Corporations Act 2001. The differential reporting system particularly aims at developing a separate reporting framework and guidelines for SMEs to develop their general purpose financial statements. The AASB differential reporting system consists of the following two stages: Stage 1: It involves the development of reduce disclosure requirements for small and medium sized companies Stage 2: It involves developing a revised differential reporting framework based on the concept of reporting entity. The main objective behind the development of this system is to simplify the disclosure, measurement and recognition requirements for SMEs for reducing the burden and consequent costs for them in developing financial reports (Chand and Cummings, 2008). Impacts due to use of Reduced Disclosure Requirements on the qualitative characteristics of the financial information represented by the Tier 2 entities in their financial statements IFRS provides the conceptual framework that every entity has to follow in their disclosure requirement of the financial information in the annual report. The conceptual framework provides most important qualitative characteristics of the financial information that has been adhered by the entities while making the financial disclosure in their reports. The fundamental qualitative characteristics of the financial have been divided into two main types. Relevance Faithful Representation The qualitative characteristics of the financial help the users of the financial report to easily understand the annual report and make the decisions accordingly. Financial information can only be useful if it is relevant and represented with true faith in timely manner. So to check the impact of the reduced disclosure requirement for the Tier 2 entities on the qualitative characteristics of financial information, let discuss the characteristics in detail and make comparison with the disclosure changes made in the reduced disclosure: Fundamental qualitative characteristics Relevance: Relevance financial information refers to such information that is user oriented and has capability to change the decisions of the users. As per the conceptual framework relevant financial information can make changes to the decision if it is predictive value, confirmative value or both. As per the reduced disclosure requirement issued by the AASB, the financial information must be concise to such extent that the user required data has been incorporated and no compromise has been made in such respect. The reduced disclosure for SMEs has resulted in minimizing the financial information presented in the financial items. The reduced disclosure requires that following items must pre presented as minimum in statement of financial position that are, assets, equity, liabilities. The income statement for tier 2 entities should present minimum information about the revenue, finance costs and tax expense. Also, the tier 2 entities require a separate disclosure of items of income and expense such as write-down of inventories, restricting costs, litigation statements and others. However, the disclosure must be in the statement of comprehensive income or in the notes to financial statements sections of the annual report of an entity. The presentation of extraordinary items is not permitted under the financial statements of the tier 2 entities. The management of tier 2 entities have the complete discretion in selection of the accounting policies adopted for the preparation of the financial statements. However, the complete disclosure about the adopted accounting policy must be presented in the notes to financial statement section (Australian Accounting Standards Board, 2017). Faithful representation: In order present true and fair picture of the financial performance of the entity it is important that such data must be represented faithfully the phenomena it purports to represent. Reducing the disclosure requirement does not means that standard has given power to misrepresent the financial data. The management of tier 2 entities can use judgment in development and application of accounting policies to meet the qualitative characteristic of faithful representation. The tier 2 entities are required to disclosure the nature and carrying amount of the assets and liabilities for which judgments, estimates and assumptions possess a risk of causing material adjustment to the carrying amounts within the next financial period. The respective change in the accounting policies are accounted as per the transitions provisions of the amendment during financial reporting of SMEs for ensuring faithful presentation of the financial information. The management through its own judgment develops and implements the accounting policies as per their nature of business operations but are not obliged to consider full IFRS (Australian Accounting Standards Board, 2017). The cost of developing the general purpose financial statements was generally higher for some entities than the benefits obtained by them to the users. This is because the conceptual framework was very burdensome for small and medium-sized companies who have small scale business operations. The adopted RDR framework has the objective that its benefits should outweigh the costs. The RDR is providing the benefit of improving the relevancy of financial reporting if SMEs through reducing the disclosure requirements and removing the unnecessary disclosures on the part of some entities. Thus, it helps in achieving a good balance between the efforts of the developer and the needs of end-users (Jones and Higgins, 2006). Also, the RDR framework has helped in simplifying the reporting structure of small entities thus improving the transparency and comparability of the financial information disclosed by them in the special purpose financial reports. The reduce disclosure around the financial in struments ensures that the financial reports developed are not too detailed and seeks interest from the end-users (Faux and Wise, 2004). Conclusion Through analyzing all the above information about the reduced disclosure requirement it can be said that there is no big impact on the qualitative characteristics of the financial information and also it is cost beneficial to use this approach. References AASB Standard 1053. 2010. [Online]. Available from: https://www.aasb.gov.au/admin/file/content105/c9/AASB1053_06-1 [Accessed on: 28 August 2017]. Australian Accounting Standards Board. 2017. Improving reduced disclosure requirements for financial reports. [Online]. Available from: https://www.aasb.gov.au/admin/file/content9/c14/MR_AASB_Improving_RDR_for_financial_reports_2Feb2017.pdf [Accessed on: 28 August 2017]. Chand, P. and Cummings, L. 2008. The Political and Unstable Nature of the IASBs Stable Faux, J. and Wise, V. 2004. Differential reporting policy in a changing financial environment. International Business Research Conference World Business Institute, pp. 1-10. Frost, G. 2002. 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