Subverting Original Gender Gender Performance in Caryl Churchill’s Cloud 9 - Literature Essay Samples

Cloud 9 by Caryl Churchill serves as a critique of British social standards—racism, colonialism, and especially sexism, gender roles, and sexual politics. The play takes place in two acts, with Act One set in Victorian Africa and Act Two in London in 1979, creating a parallel between a time of extreme sexual oppression and one of growing sexual liberation. In Caryl Churchill’s introduction to the play, she states: â€Å"The first act, like the society it shows, is male dominated and firmly structured. In the second act, more energy comes from the women and the gays† (Churchill). Not only does Churchill examine gender politics through the text of the play itself, she shows it through the performance itself. Therefore, gender itself becomes a performance. Judith Butler argues in â€Å"Gender Trouble† that gender does not exist beyond the cultural performances and actions that express it. This goes beyond the usual distinction of sex and gender, as many belie ve that sex is physical while gender is social and cultural. Butler challenges this to argue that sex, too, is a result of social and cultural practices. This theory of gender performance, specifically in regards to femininity, is expressed through Cloud 9 in the characters of Betty and Edward. Betty represents the ideal Victorian woman and wife. She upholds extreme standards of femininity and is completely available to the whims of her husband. In the first act, she is played by a man. At first, this is a stark deviation from audience and reader expectations. A Victorian woman is the pinnacle of femininity, so seeing a man perform the role is jarring. This is actually quite effective on two different levels. First of all, it illustrates the performative nature of gender as explained by Butler. The actor does not necessarily appear as a woman physically, but must perform the correct actions for the audience to believe that Betty is, in fact, a woman—and these actions are precisely what make her a woman, as it is not her physical body. On the other hand, it serves as a commentary of the ideal Victorian woman, or what would count as the ideal Victorian woman in the eyes of her husband. Due to rampant and systemic sexism, husbands harbored resentment for their wives, an d the traits they idealized, of course, were those of other men. Therefore, a man playing the wife of a traditional Victorian man is incredibly fitting. Not only this, but the Victorian woman was expected to center not only her life, but her entire identity of womanhood around men. Betty’s first quote in the entire play is: BETTY. I live for Cilve. The whole aim of my lifeIs to be what he looks for in a wife.I am man’s creation as you see,And what men want is what I want to be. (Churchill 1) This quote shows what being a woman means in the first act of the play. In the second act, in 1979, the world of the play becomes one of blossoming female liberation. The idea was becoming popular that women no longer had to center their womanhood around men—and thus, now Betty is played by a woman. She also now acts on her own desires, such as trying to pick up men. She even says: â€Å"I’ve never tried to pick up a man before† (Churchill 87). She has become her own person, a woman with actions that do not center the needs of men, but of herself. Betty’s character is also largely reminiscent of Butler’s ideas about drag. This exaggerated performance of femininity by men goes to show that there is no original gender—it is always a performance. In â€Å"Gender Trouble,† Butler says, â€Å"In imitating gender, drag implicity reveals the imitative structure of gender itself—as well as its contingency† (Butler 2385). These elements of gender being performed are understood by society to be natural, but through the dramatic performances of drag, we can see that they are not at all. With a man playing Betty in Act One, these ideas about drag apply to her too—nothing about her femininity is natural. It is all performed. Edward fulfills a very similar role. In Act One, he is portrayed by a woman, and in Act Two, he is portrayed by a man. In fact, the two actors playing Edward and Betty from Act One swap roles with each other. But, Edward does not perform masculinity in the same way that Betty performs femininity—his casting serves a different purpose. Edward fails to perform masculinity and finds it more natural to perform femininity instead. Edward’s first line in the play is: EDWARD. What father wants I’d dearly like to be.I find it rather hard as you can see. (Churchill 2)This quote shows that from the very beginning, he is having trouble living up to the standards his father wants him to uphold. These are, of course, the standards of Victorian masculinity. Edward does not fit into the standard of ideal Victorian boyhood, and this is evident from the very beginning, as he is portrayed by a woman. There are also many textual examples. For instance, he wants to play with his sister’s baby doll. His parents and governess protest this, as dolls are not for little boys to play with. To this, Edward says: â€Å"She’s mine and she loves me and she won’t be happy if you take her away, she’ll cry, she’ll cry, she’ll cry† (Churchill 31). He also is not very good at playing catch, which, since he is a boy, his father expects him to be able to do well. Their exchange goes as such: HARRY. Throw straight now.EDWA RD. I did, I did.CLIVE. Keep your eye on the ball.EDWARD. You can’t throw.CLIVE. Don’t be a baby.EDWARD. I’m not, throw a hard one, throw a hard one-CLIVE. Butterfingers. What will Uncle Harry think of you?EDWARD. It’s your fault. You can’t throw. I hate you. (Churchill 19) Clive and Harry taunt him because he is bad at throwing the ball, therefore showing that masculinity is an action—in this case, throwing a ball. Therefore, casting him as a woman works to show his femininity and how he fails to meet the standards of Victorian boyhood and masculinity, and also shows his failure to perform the necessary actions for masculinity. In the second act, which takes place 25 years later for the characters even though it is technically much farther in the future, Edward is an adult and openly gay. Of course, homosexuality was prohibited in the Victorian era, and could be viewed as men performing femininity. 1979 ushered in an era of gay liberation, and while there was still extreme persecution, the idea of being a gay man was much more normalized. Edward still does not perform masculinity, though, and even among gay men there was a standard of masculinity to be adhered to that Edward does not quite fit. He still performs feminine tasks, like cooking dinn er every night. His boyfriend Gerry comments on this: GERRY. You’re getting like a wife.EDWARD. I don’t mind that. (Churchill 70) To Edward, this is natural, but Gerry is uncomfortable as he interprets Edward’s actions as feminine. Gerry does not believe that Edward is naturally like this, since he is a man. Their exchange continues as follows: GERRY. Stop it.EDWARD. Stop what?GERRY. Just be yourself.EDWARD. I don’t know what you mean. Everyone’s always tried to stop me being feminine and now you are too. (Churchill 70)Edward believes that his feminine actions are natural, and he does not like it when people express disapproval and try to get him to change. This has been happening his entire life with his parents and now the same thing is happening with his boyfriend in a different context. None of Edward’s various performances of gender serve to benefit him. Butler says: â€Å"Hence, as a strategy of survival within compulsory systems, gender is a performance with clearly punitive consequences† (Butler 2387). Edward’s performances and actions allow him to survive in his own way, but he is punished by essentially everyone for it. After Gerry leaves, he has the following conversation with Victoria, his sister: EDWARD. I like women.VICTORIA. That should please mother.EDWARD. No listen Vicky. I’d rather be a woman. I wish I had breasts like that, I think they’re so beautiful. Can I touch them?VICTORIA. What, pretending they’re yours?EDWARD. No, I know it’s you.VICTORIA. I think I should warn you I’m enjoying this.EDWARD. I’m sick of men.VICTORIA. I’m sick of men.EDWARD. I think I’m a lesbian. (Churchill 72) Through this passage, we understand that Edward is comfortable enough with his feminine actions to the point where he might want to be a woman. Therefore, if he were to be a woman, he would love women through the lens of femininity as well, which is why he says â€Å"I think I’m a lesbian.† It is not clear whether Edward decides that he is in fact a woman by the end of the play. He sleeps with both Lin and Victoria, but also gives Gerry a second chance. Lin, Victoria, and Gerry all view Edward as a man still. Before their first orgy, while they are attempting to drunkenly summon spirits, Lin says, â€Å"She won’t appear with a man here† (Churchill 74). She is referring to the presence of Edward. At the end of the play, while Gerry is talking to Betty, he refers to Edward as gay and with masculine pronouns, so it can be assumed that Gerry still thinks of him as a man as well (Churchill 87). This leaves the audience with a very ambiguous sense of Edward†™s gender, which further subverts the notion of original gender. Edward is obviously uncomfortable with performing masculinity, but at the same time does not fully perform femininity, or at least not within the time this play takes place. It is impossible to define Edward through one specific gender—he is just Edward. His actions and performances do not give us a clear conclusion. Betty and Edward fall on both sides of the spectrum of oppressive gender roles, and they both navigate this oppression through their individual performances of gender. Betty performs the duty of the Victorian housewife until she enters a time of women’s liberation, and Edward fails to perform masculinity and would instead rather perform femininity, even though this choice is never really supported. Both instances prove Butler’s theory that there is no true original gender, and instead gender is a performance enforced by social and cultural elements. Works CitedButler, Judith. â€Å"Gender Trouble.† The Norton Anthology of Theory and Criticism, third edition. Vincent B. Leitch. Norton Company, 2018.Churchill, Caryl. Cloud 9. Theatre Communications Group, 2010.

Innominate contracts - Free Essay Example

Sample details Pages: 7 Words: 2036 Downloads: 1 Date added: 2017/06/26 Category Law Essay Type Research paper Level High school Tags: Contract Law Essay Did you like this example? What were the innominate contracts? Where did they come from and why were they important? The very term innominate (literally à ¢without name) is potentially confusing since these so-called contracts are named very specifically. The term refers to their place in the system of classification of contracts in Roman Law rather than their possessing the characteristic of being unnamed. A distinct characteristic of Roman Law is that it might be said to possess a law of contracts as opposed to a law of contract. Don’t waste time! Our writers will create an original "Innominate contracts" essay for you Create order The latter is far more familiar to the modern legal scholar. In most current jurisdictions there is a unified concept of that which constitutes a contract. For example, in the UK, the existence of a contract is determined by a à ¢Ã¢â€š ¬Ã…“checklistà ¢Ã¢â€š ¬Ã‚  of common factors: offer, acceptance, intention to create legal relations, certainty etc. This is not so in the Roman code which possessed instead a list of varieties of contract. This gave rise to a need for classification of contracts according to type. Thus, jurists such as Justinian divide contracts into categories such as Real and Consensual which are further sub-categorised. The innominate contracts are in effect defined by their inability to fit into such established categories and their identification is therefore negative in character. Therefore, to begin to understand the place of the innominate contracts in Roman Law, it is necessary briefly to consider the nature and extent of their named cousins. The Real Contracts according to Justinian consisted of: Mutuum essentially a loan but with the expectation that the item in question would be consumed and therefore repayment would be by means of an equivalent item or its value; Commodatum a loan for use only; Depositum a loan for safekeeping but not for use; and Pignus the provision of security by the transfer of possession of an item. The Consensual Contracts are more familiar in character to the modern lawyer and consist of: Emptio Venditio the traditional contract of sale requiring certain specific elements the thing, the price and consent; Locatio Conduction this is frequently translated as à ¢Ã¢â€š ¬Ã…“hireà ¢Ã¢â€š ¬Ã‚  but covered contracts as diverse as a lease of land and a contract of employment; Societas this is the familiar contract of partnership whereby individuals agree to co-operate together for a common purpose but could have a wider application such as an agreement to contribute to the costs of a journey; and Mandatum this was an unusual species of contract in which one party agreed gratuitously to perform services for another; the absence of the traditional elements of bargain and consideration underlines the ability of Roman Law to characterise as a contract an arrangement which would not fall within any definition provided by a unified code of contract. That said, the early law recognised the existence of the contracts verbis and literis whose essential character is evident from their names. It is the above system of classification which leaves room for other types of contract which do not conform with the requirements of any of the above classes. It might be said that Roman Law, like Nature, à ¢Ã¢â€š ¬Ã…“abhors a vacuumà ¢Ã¢â€š ¬Ã‚  and this gave rise to the evolution of the innominate contracts. The four principal innominate contracts are those which have attracted the attention of commentators because of their practical importance. They are: Transactio; Aestimatum; Permutatio; and Precarium. It should be noted that the development of these types of contract was not uniform and occurred at various stages throughout the life of Roman jurisprudence. It is generally recognised that the emergence of these forms was to remedy perceived gaps in the codified law. For example, Nicholas[1] suggests: à ¢Ã¢â€š ¬Ã…“The four real and four consensual contracts, together with the contracts verbis and literis, exhaust the Institutional list of contracts, but the list leaves gaps and uncertainties. It leaves gaps because it excludes several common types of agreement, such as exchange or any agreement which calls for the payment of a reasonable price (e.g. an agreement for the making of repairs the extent of which cannot be exactly foreseen). It leaves uncertainties because, while it may be clear that a given agreement is a contract, there is doubt as to the particular heading under which it should be placed.à ¢Ã¢â€š ¬Ã‚  This sentiment is echoed by Borkowski and du Plessis[2] : à ¢Ã¢â€š ¬Ã…“Their [innominate contractsà ¢Ã¢â€š ¬Ã¢â€ž ¢] development owes much to the fact that the number of contracts in Roman law was quite limited throughout much of Romeà ¢Ã¢â€š ¬Ã¢â€ž ¢s legal history. The need was eventually felt to give certain agreements contractual force, even though they did not constitute any of the recognised contracts, as in the case of barter (permutatio) for example.à ¢Ã¢â€š ¬Ã‚  As elsewhere in Roman Law, the development of these forms of contract was linked to the need to identify an appropriate action to enforce a right. Thus in the case of a barter, the plaintiff would previously have been required to bring a condictio to recover property which had passed into the possession of the other party or even commence an action for fraud. The deficiency of these remedies was that, if successful, they restored the parties to the position in which they would have been had the bargain not been struck and took no account of the potential adv antage to be derived from performance of the agreement. The common characteristic of innominate contracts is that they can each be said to be a species of agreement for some type of mutual service and in each instance there had been some fulfilment of the bargain by one or other party. In this respect there might be found echoes in the modern doctrine of part performance. Each of the four principal types of innominate contract will now be considered in turn. Transactio This was the compromise or informal settlement of a legal action. This should be contrasted with the formal settlement of such actions by means of stipulatio after which any express penalty contained therein could be enforced or an aggrieved party could sue on the basis of the stipulation. Difficulties arose, however, where there had been an informal compromise upon the performance of which one party had reneged. Accordingly, there developed the actio prescriptis verbis (à ¢Ã¢â€š ¬Ã…“the action of the introdu ctory wordsà ¢Ã¢â€š ¬Ã‚ ) which was a general form of action. It was through the use of this procedure that it came to be established that such agreements should be regarded as contractually enforceable provided that there had been some performance by one side. Thus it should be noted that Justinian did not create a new form of action; he simply gave recognition to principles which had already begun to evolve. The importance of the acknowledgement of this type of contract is that it introduced certainty into situations where there might previously have been none. A transactio could be entered into before judgment or even after judgment if there was some scope for uncertainty as to further developments, e.g. if the judgment was regarded as suspect for some reason or where the parties wished to limit their exposure to a further appeal. Interestingly, while Borkowski and du Plessis (Op. Cit., p.307) cite transactio as the first of the most important innominate contracts, Nicholas (Op . Cit., passim) appears to ignore its existence altogether. This underlines the fact that the innominate contracts should not be regarded as a supplement to the existing system of classification but should be seen instead as a practical means of remedying lacunae in the law on an ad hoc basis. Aestimatum This parallels the modern commercial practice of à ¢Ã¢â€š ¬Ã…“sale or returnà ¢Ã¢â€š ¬Ã‚ . A party entrusted possession of an item to another on the basis that if it were sold, the latter would account to the former for its value. This principle was developed to the extent that the remedy would not simply be available in the event of a sale and lack of remuneration but also in situations in which a time limit for sale or return was specified. Aestimatum is a good example of the necessary refinement of pre-existing principles. As has been seen in the discussion above, this type of joint venture might arguably be covered by the defined contract of societas but the involveme nt of issues of possession as distinct from ownership or the transfer of title renders the latter mechanism with its emphasis upon the concept of partnership clumsy. Similarly, while recourse to mutuum may seem superficially to meet the situation, the element of the ability of the bailee to return the item with impunity places it outside this formal category. Permutatio This was significant in that it elevated agreements of exchange or barter to the status of contracts. It had previously been the prevailing view that no such contract was capable of amounting to a sale. However, it should not be supposed that every such agreement became a contract. As in the case of the other innominate contracts, there was a strong emphasis upon some element of part performance with a requirement that some money must change hands as an integral part of the agreement. The advantage of recognising this type of arrangement as a contract lay in the fact that it became a duty to pass ownership. A s a result, a transferee could sue in respect of any defect in title before the rightful owner began to enforce his rights. It may be observed that this represented a late recognition of this type of contract and the culmination of a classic dispute between the Sabinians (see Nicholas, Op. Cit., p.174) and the Proculians with the former asserting barter as contract and the latter suggesting that unless the price were in money it would be impossible to distinguish buyer from seller and determine the duties and obligations of the respective parties. Thus the insistence of the money element in permutatio may be regarded as a form of compromise between these classically conflicting views. Precarium This has its nearest parallel in the modern law in the formula of the tenancy at will. Precarium consisted of the gratuitous grant of the enjoyment of land or chattels. However, the comparison is not exact because there will generally be some form of consideration however nominal for a tenancy at will. This is a useful example of the means by which innominate contracts came into being. It was Justinian who allowed the use of the actio prescriptis verbis (discussed above) in respect of this type of agreement thus paving the way for its inclusion in the category of contracts, albeit innominate. It should be carefully noted that the four examples given above are regarded as prime specimens of innominate contracts but the list is neither exhaustive or closed. Nicholas[3] observes: à ¢Ã¢â€š ¬Ã…“The more important types [of innominate contract] in fact have names such as permutatio (exchange) and aestimatum, but this must not be allowed to obscure the significance of innominate contracts, which lies precisely in the generality of the principle which they represent. For this principle goes a long way towards filling the gaps and resolving the uncertainties left by the system of typical contracts.à ¢Ã¢â€š ¬Ã‚  In conclusion it is submitted that this repres ents a concise and cogent commentary upon the importance of innominate contracts. The rigid classification of contracts into particular types gave rise to a situation in which a perfectly valid agreement which ought to have been capable of being enforced through the mechanism of the law could fail merely by dint of the fact that an appropriate à ¢Ã¢â€š ¬Ã…“labelà ¢Ã¢â€š ¬Ã‚  had not been attached to meet the situation in question. The value of Justinianà ¢Ã¢â€š ¬Ã¢â€ž ¢s recognition of such further categories albeit remaining without name is to remedy this deficiency. It may be argued, however, that if Roman Law were to have developed a unified and generally applicable theory which allowed the identification of any agreement as a contract, such remedial work might not have been necessary. Bibliography Borkowski, A. du Plessis, P., Textbook on Roman Law, (3rd Ed., 2005) Nicholas, B., An Introduction to Roman Law, (1975) Stein, P., Roman Law in European History, ( 1999) Institutes of Justinian, www.members-aol.com/hsauertieg/institutes Footnotes [1] Nicholas, B., An Introduction to Roman Law, (1975), p. 189 [2] Borkowski, A. du Plessis, P., Textbook on Roman Law (3rd Ed., 2005), p.307 [3] Op. Cit., p.191

Gun Control Annotated Bibliography - 738 Words

Frates, Chris. â€Å"The Gun Debate Isn’t Over Yet.† National Journal (2013): Opposing Viewpoints Resource Center. Web. 31 Oct. 2013. In this article written by Chris Frates, the author talks about how democrats and republicans are going back, and forth on gun control laws. Both parties are finding it difficult to come to an agreement. While leaving republicans asking the question â€Å"How do you take away Americans 2nd Amendment?† It’s a tricky situation as republicans, and congress continue to try find loop holes in the system to force stricter gun control laws. Despite efforts toward compromise, some Republicans doubt that any gun legislation will pass, with or without the support of some GOP (Grand Old Party) senators. As one senior†¦show more content†¦This article shows us how the gun-regulation fight is at a political stalemate. No one is making a move, and the lawmaking process is at a standstill. Congress is simply reflecting a divided public. In recent Associated Press polls almost half of Americans (49 percent) think gun laws should be stricter. The other half (48 percen t) think gun laws should remain as they are or be even less strict. So basically until either side raises in votes, new gun control laws will not be getting passed anytime soon. Kessler, Glenn. The NRA’s claim that Joe Biden’s gun advice is illegal. The Washington Post 25 Feb. 2013. Opposing Viewpoints Resource Center. Web. 7 Oct. 2013 In this article written by Glenn Kessler, the author talks about the best weapon for self-defense. Information is given about the differences between assault rifles, (AR-15 AK-47’s) and shot guns; and which would be better in a home invasion. Joe Biden encourages people to use a shotgun if they feel threatened in any way. He states â€Å"If you want to protect yourself, get a double-barrel shotgun. 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Slavery And Its Impact On Society Essay - 1206 Words

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Examine the Key Features of the Teleological Argument

Examine the key features of the Teleological argument. The word teleological comes from the Greek word ‘Telos’ which means purpose. The teleological argument is a posteriori and like the cosmological argument, attempts to prove the existence of God. It claims that certain phenomena within the universe appear to display features of design and are perfectly adapted to fulfil their function. Therefore, if features of the universe are so perfectly designed, for example the structure and function of the heart, then there must be a designer, which points towards the existence of God. The teleological argument is based around the idea that the universe in some way demands the existence of an intelligent being that designed the universe to†¦show more content†¦The Anthropic argument also features in the design argument and is similar to Paleys analogy. It looks at the purposes that every part of the world has (for example trees take in carbon dioxide and release oxygen that we breathe) and from these purpose-serving things in the world, the argument states it was placed there by a creator to serve this purpose. Tennant argued: â€Å"The many accidents of physics and astronomy have worked together to our benefit and shows that in some sense the universe must have seen us coming†. Examine the strengths and weakness of the Teleological argument. A major strength of the teleological argument is that it is logical. The design of the universe is apparent and evident for everyone to see, and everyone can appreciate that such beauty and design which the universe possesses requires a constant effort and input of energy to make it and keep it so. Richard Swinburne argued that the design and precision of the universe cannot be explained by science, and can only be explained in terms of the purposes of an intelligent being: God. He argues; â€Å"Of course there is order in the world: if there were not order, humanity would not exist to discover it!† As order is existent in the universe, the simplest explanation is God, and God is also the best explanation for the universe’s order. An additional Strength of the teleological argument isShow MoreRelatedReligion and Bioethics: Physician Assisted Suicide, a Religious Perspective2205 Words   |  9 Pagesto look at our two main theoretical camps: deontological or â€Å"Kantian† ethics, and teleological or â€Å"utilitarian† ethics. Both sides make valid points regarding this bioethical issue. Therefore, in order to form your own opinion/make conclusions on this matter, it is crucial to have substantial knowledge regarding the assertions on both sides of the argument – this is the only way in which to truly make sound arguments/draw valid conclusions. 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Essay on Terrorism - 1340 Words

Terrorism is becoming more and more of a threat to Americans both at home and abroad. International terrorism happens when terrorism occurs out of our country. An example of an International terrorist is Osama bin Laden. Laden is the worlds most dangerous terrorist. Laden shows genocidal tendency by killing Americans through-out the world from the bombings of the World Trade Center to the embassy bombings in Africa. The African blasts killed more than 250 people. The FBI has been tracking him for more that four years and they still couldnt stop him from striking Americans overseas and cant stop him now with the current foreign policy that has been adopted. He feels that all Christians and Jews worldwide need to be exterminated because†¦show more content†¦The thing that bin Laden still has is his vast wealth regardless of what damage was inflicted on his operation by the cruise-missile strikes. Bin Laden’s resources are hidden in several countries in what many call fr ont companies, and this is going to make it difficult to track down bin Ladens assets some government officials worry (quot;Costlyquot; 6)(kelley 2). Cannistraro said, quot;while weve aggressively targeted his financial flows of money, which is the lifeblood of the organization a lot of it is still out of reach. Were not going to be able to put him out of businessquot; (Kelley 2). After such strikes against bin Laden, it is important to understand what consequences have occurred and could occur because of the American strikes. The first factor of a terrorist attack is the terrorists motivation to carry out their attacks, and the second being their capability to carry out their attacks. The director of The International Policy Institute for Counter-Terrorism, Boaz Ganor, asserts that often such retaliation against a terrorist group will quot;by its very nature,quot; increase the terrorists motivation quot;to take revenge for the damage to their capabilities and to their image.quot; H owever, quot;such strikes wont increase their ability to carry out more attacks; and at best, will greatly damage their capabilities to do so.quot; But binShow MoreRelatedTerrorism : Terrorism And Terrorism1326 Words   |  6 Pagesallowing terrorism to be successful and continue. Terrorists gain power through the common, innocent people they attack. How the world responds to terrorist attacks determines whether or not terrorism will cease. The common people’s response to terrorism, the interest of the state, and the media’s role in terrorism all aide to terrorism’s success and its continuation in the future. 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Australian Accounting and Contemporary Issues

Question: Discuss about the Australian Accounting and Contemporary Issues. Answer: Introduction The current study elucidates in detail the detailed objectives of the conceptual framework and the qualitative characteristics of the financial framework. The present report thereafter explicates in detail the extent to which the financial statements of the firm BHP Billiton adheres to the conceptual framework. BHP Billiton is a well-known firm in Australia that primarily deals with the effective production of the iron ore, oil and gas and uranium and many others. The corporation BHP Billiton effectually handles and controls huge mines from which the company generates revenue. The company reportedly generated revenue of approximately 61 billion during the year 2015 along with a profit amount of roughly 2 billion. The declined profit of the corporation during the period 2015 acted as an impediment in the sustainable operations of the company (Bhpbilliton.com, 2016). Objectives of the conceptual framework As rightly indicated by Apostolou et al., (2013), the objective of the conceptual framework is to deliver a strong foundation for development of a standard framework and to establish an enhanced Conceptual Framework. The revised conceptual framework is essentially grounded on basic economic principles rather than an assortment of arbitrary resolution. The conceptual framework can eventually replace the existent IASB as well as the FASB structure and sets a common basis for both of the two Boards. This in turn can eliminate the overall risk of arriving at different conclusions regarding identical and similar problems. The absence of the conceptual framework would have led to the development of accounting standards and principles in a very haphazard manner to deal with different issues that might arise. The non-existence of the conceptual framework can also lead to development of accounting standards that are inconsistent with one another as well as the legislation. Alexander (2013) op ines that following a single conceptual framework can help the preparers as well as users of financial declarations to comprehend accounting practices as well as accounting standards that are founded on a common philosophy. Again, the conceptual framework also offers guidance for different unusual business transactions that might otherwise be used for analysis. There are certain individuals who believe that following a particular conceptual framework can help in the process of improvement of the overall credibility of the entire accounting profession. Barth (2013) affirms that the conceptual framework institutes different concepts and at the same time ideas that can outline the entire process of preparation as well as presentation of the financial reports for different users of the financial information. Bonin (2013) declares that the conceptual framework addresses specific objectives of financial reporting, qualitative characteristics of different financial information and reporting entity. In addition to this, the conceptual framework also can define, identify and enumerate different components that are used for preparation of financial announcements. Moreover, the conceptual framework also helps in addressing significant concepts of both capital as well as maintenance of capital. Qualitative characteristics of the conceptual framework As rightly mentioned by Botzem (2012), the qualitative features of important financial information distinguishes between two different categories of qualitative characteristics that are necessary to deliver important financial information. The qualitative characteristics therefore can be differentiated as fundamental qualitative characteristics and the enhancing qualitative characteristics. The fundamental characteristics essentially include the relevance as well as faithful representation. On the other hand, the enhancing qualitative characteristics of the conceptual framework comprises of the comparability, timeliness, verifiability as well as comprehensibility (Brigham Ehrhardt, 2013). The fundamental characteristics of relevance refer to a fundamental qualitative characteristics that refers to the potential to make a difference in the process of arriving at decisions made by different users. Thus, in a bid to make a difference, the financial information contains a predictive, confirmatory value or else both the values. The framework essentially extends the principle of materiality as a component of relevance. Nevertheless, the boards have necessarily clarified that materiality is essentially a firm specific factor of the characteristic of relevance that is founded on the nature or else the magnitude of different items that can be related to the information. Deegan (2012) affirms that the faithful representation refers to another category of the fundamental qualitative characteristics that can replace the previously used term reliability. The board has presently determined that there remains inadequacy of common understanding regarding reliability. However the fina ncial information that faithfully reflects economic occurrences generally have three different features as well as characteristics. The financial information that faithfully replicates fact are essentially complete, neutral as well as free from errors (Deegan, 2013). In addition to this, the purpose and intention of the enhancing qualitative characteristics are to augment both the relevance as well as faithful representation of particular financial information. Therefore, this features need to be optimized both individually as well as in amalgamation (Zhou et al., 2016). The characteristics and features of comparability can help in identification of similarities as well as dissimilarities among different items, diverse period of time within a specific set of financial declarations and across different reporting entities. Verifiability refers to the new principle that enables knowledgeable as well as independent observers to attain a consensus regarding a specific depiction of a particular event or else transactions (Linsmeier, 2016). The timeliness refers to a particular feature under the conceptual framework that emphasizes on the maintenance of balance between timely reporting as well as dependable information. Again, the understand ability has also been carried forward from the present framework and this requires clear as well as concise presentation that is essentially understandable by others (Macve, 2015). Analysis of the conceptual framework from the financial reports BHP Billiton In accordance to the compliance announcements of the company BHP Billiton, it can thus be inferred that the general purpose financial reports of the firm is in compliance with the Corporation Act of the year 2001. Moreover, the general purpose financial reports (GPFR) of the corporation BHP Billiton has also been arranged, prepared as well as presented after taking account diverse accounting rules, regulations, principles as conditioned under the Australian Accounting standards Board. This compliance with the accounting standards, regulations, directives as well as notions can help in assuring the fact that the financial announcement so the firm are developed as per the regulations of the International Financial Reporting Standards (IFRS). However, the analysis of the GPFR also helps in understanding the fact that the basis of preparation that is primarily used for the preparation of the reports for this company essentially adheres with the conceptual structure of accounting (Zhang Andrew, 2014). Thus, it can be said that the financial dimensions as well as measurements are necessarily founded on the historical cost barring certain assets as well as liabilities. Moreover, the conceptual framework also presents different criteria for recognition. The critical evaluation of the financial report reveals the fact the company recognizes the revenue at the fair value under different conditions. Again, the contracts of leases are essentially posted in financial accounts by following a straight line basis over a particular duration of time. Moreover, the company recognizes the borrowings at fair value and account payables are necessarily recognized at the amortised cost. In addition to this, there are different items that can be enumerated according to the recognition criteria as stated in the accounting regulations. The BHP Billiton also conforms to the regulations stated under Corporation Act 2001 as well as UK Companies Act along with the Australian Accounting Stan dards Board (Bhpbilliton.com, 2016). Evaluation of the financial declaration of the corporation BHP Billiton The report on expenditure of BHP Billiton during the year 2015 can be analysed effectively by using the figure 1 above. Furthermore, the figure also portrays the inclusive process of valuation of alteration in the expenditure of the corporation during the duration 2014 and 2015. The change in the figure on expenses primarily refers to the entire changes in the strategies of the corporation (Bhpbilliton.com, 2016). In particular, during the year 2015, the corporation chiefly declared profits of around $2878 as compared to the previous years figure recorded to be $15224. Again, the quick decrease in the overall profits mainly refers to the overall loss in companys revenue as well as group earnings of the company BHP Billiton. The analysis of the reports also reveal the fact that the overall expenditure of the corporation has increased during the year 2015 irrespective of the decrease in the earnings. Again, during the period 2015, a supplementary impairment of particularly the plant and property also increased from $336 recorded during the period 2014 to $3448 during the year 2015 (Bhpbilliton.com, 2016). However, the soaring expenses of the company led to the diminished ability of the firm to uphold the cash balance. Botzem (2012) mentions that material misstatements take place at the time when the auditors use the directives as well as regulations of AASB for auditing and can detect irregulari ties in the financial records of the firm. Botzem (2012) affirms that the regulations as well as directives conditioned under particularly the Corporation Act as well as regulations for material misstatements stipulated by the Australian Accounting Standard Board (AASB) (Aasb.gov.au, 2016). Thus, the enforcement of the rules as well as regulations can help in lessening the material misstatements recorded in the financial declarations of the company. Alexander (2013) points out the fact that external audit declarations can also help in identifying the authenticity of the financial announcements of the corporation. However, on the other hand, Barth (2013) asserts that the recognized loopholes as well as disreputable measures utilized by external assessors can lead to overall inflation of figures in statements of the profit and loss as well as balance sheet statement and consequently attract investors. The critical evaluation of the annual report reveals the fact that the administration of the company BHP develops the entire consolidated statement as per the International Financial Reporting Standards as declared by International Accounting Standards Board as outlined under the section 41 that presents essentially the basis of preparation as well as measurement in the financial statements (Bhpbilliton.com, 2016). Moreover, the management also utilizes different non-IFRS measures that facilitate the procedure of investigation of the financial performance. Critical analysis of the Directors Report of the company BHP Billiton The critical analysis of the report presented by the director in the annual report of the company during the period 2015 reflects the fact that this report mainly discusses about the viability as well as authenticity of the financial declarations. Furthermore, the report of the director also mentions that the financial announcements for the company BHP Billiton has been presented as per the regulations stipulated under the Corporation Act 2001 of Australia and the Companies Act UK (Bhpbilliton.com, 2016). Again, detailed evaluation of the directors report also replicates the fact that the management of the corporation do not conform to the regulations conditioned under the New York Stock Exchange (NYSE). In addition to this, the present report also clearly mentions that the financial report of the corporation conform to the International Financial Reporting Standards as presented under Note 41 that reflects essentially the Basis of Preparation and Measurement. Besides, the current re port also warrants the fact that the financial report of the company BHP presents a true as well as fair view of the overall development, performance as well as financial health of the firm. However, the report of the director does not comply with the obligatory requirements of the 303 A section that is essential for firms listed under the NYSE (Bhpbilliton.com, 2016). As such, the detailed analysis of the directors report divulges the fact that all other factors of this report effectually conforms with the regulations as well as the directives laid down by the AASB, Corporation Act as well as Australian government. In accordance with the regulations of AASB APES 110 (code of ethics) declared by the International Accounting Standards, corporations need to take into consideration different ethical considerations. AASB can also implement penalties for violation of the ethical code of conduct (Aasb.gov.au, 2016). Analysis of the remuneration report of the firm BHP Billiton As per the annual announcements of the corporation BHP Billiton, it can be hereby inferred that the remuneration report is directly linked to the financial performance of the company. Nevertheless, the remuneration report of the firm is necessarily assessed by diverse legislations in the country UK as well as Australia. The critical evaluation also complies with the UK Companies Act 2006 together with the Medium Sized firms and groups for the development and preparation of the remuneration report of the firm in UK. Nonetheless, the remuneration report of the company also follows the obligatory requirements of the Australian Corporation Act 2001, AASB as well as the IFRS in Australia (Bhpbilliton.com, 2016). According to the remuneration declaration, the elements of the remuneration comprises of necessarily the base salary, diverse benefits (cash and non- cash), short term and at the same time long time incentives as well as pension. Again, the entire remuneration of the chief executi ve officer is recorded to be $4582 (000) during the period 2015. Nevertheless, the remuneration report of the CEO recorded during the year 2014 was essentially $7988 (000) (Bhpbilliton.com, 2016). Conclusion The above mentioned helps in gaining a detailed overview of the objectives of the conceptual framework and different qualitative characteristics. The current report also helps in gaining deep insight regarding the appraisal of the financial report of BHP Billiton during 2015 and helps in examining the extent to which the company has failed to meet the conceptual framework. The above study analyses the financial reports of the firm, remuneration reports, and directors report declared in the annual report to analyse the fulfilment of the conceptual framework in detail. References Aasb.gov.au. (2016). Australian Accounting Standards Board AASB - Home. [online] Available at: https://www.aasb.gov.au [Accessed 9 Dec. 2016]. Alexander, D., (2013). Financial reporting: the theoretical and regulatory framework. Springer. Apostolou, B., Dorminey, J. W., Hassell, J. M., Watson, S. F. (2013). Accounting education literature review (20102012). Journal of Accounting Education, 31(2), 107-161. Barth, M.E., (2013). Measurement in financial reporting: The need for concepts. Accounting Horizons, 28(2), pp.331-352. Bhpbilliton.com. (2016). BHP Billiton | A leading global resources company. [online] Available at: https://www.bhpbilliton.com [Accessed 9 Dec. 2016]. Bonin, H., (2013). Generational accounting: theory and application. Springer Science Business Media. Botzem, S., (2012). The politics of accounting regulation: Organizing transnational standard setting in financial reporting. Edward Elgar Publishing. Brigham, E.F. Ehrhardt, M.C., (2013). Financial management: Theory practice. Cengage Learning. Cajaiba-Santana, G. (2014). Social innovation: Moving the field forward. A conceptual framework. Technological Forecasting and Social Change, 82, 42-51. Deegan, C., (2012). Australian financial accounting. McGraw-Hill Education Australia. Deegan, C., (2013). Financial accounting theory. McGraw-Hill Education Australia. Donelson, D. C., McInnis, J. M., Mergenthaler, R. D. (2012). Rules-based accounting standards and litigation. The Accounting Review, 87(4), 1247-1279. Linsmeier, T. J. (2016). Revised model for presentation in statement (s) of financial performance: Potential implications for measurement in the conceptual framework. Accounting Horizons, 30(4), 485-498. Macve, R., 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat?. Routledge. Zhang, Y., Andrew, J. (2014). Financialisation and the conceptual framework. Critical perspectives on accounting, 25(1), 17-26. Zhou, Z., Ou, J., Li, S. (2016). Ecological Accounting: A Research Review and Conceptual Framework. Journal of Environmental Protection, 7(05), 643.