Financial Statements And Requirements Of AASB 101 †Free Samples

Question: Review the financial statements prepared by the trainee accountant. Discuss what corrections / changes need to be made to the financial statements, to ensure that they comply with the requirements of AASB 101. Provide references to relevant paragraphs in the accounting standards where appropriate to support your answers? Answer: Location of relevant assumptions and judgements for disclosure: The AASB requires an organization to disclose the information relating to the significant judgements and assumptions. In the preliminary view of AASB it has stated that to make the accounting policy of an entity more useful by providing the users of the financial statements to make relevant judgement and assumptions while applying accounting policy (Aasb.gov.au, 2018). The board requires an organization to implement the accounting policy adjacent to the disclosure unless the organization decides to disclose the accounting policy close on another location which would be helpful in improving in better understanding of uses. An organization is required to disclose the accounting policy by clearly highlighting the significant judgements or assumptions. The preliminary view of AASB states that an entity is required to make the disclosure of the accounting policy either in the general disclosure or under the non-mandatory guidance. Reduced disclosure requirements by AASB: The AASB has released a statement in its preliminary that dealt with the reduced disclosure requirements for the companies under the Tier-2 that are reported for the accounting of lease under AASB 16 (Aasb.gov.au, 2018). In contrast to Tier-1 disclosure an entity that is disclosing the relevant information under the Tier-2 will be able to lower down the load of revelation with cost associated with the preparation and presentation of the general purpose monetary statement notwithstanding of the situation whether they are profit making organization or non-profit making organization. Location of information with respect to IFRS Standard: In the feedback received by AASB, there are circumstances where the financial statements and annual reports have turn out to be hard to determine and comprehend due to duplication and disintegration of information. In the initial opinion of AASB it is stated that a general disclosure standard is necessarily required to be in consistent with the IFRS standard for making disclosure of information relating to an entity profit making report. The location of information with respect to IFRS standard is that profit making are required to address the single reporting package by referring to International Accounting Standard of ISA 720. Presenting EBIT and EBITDA in Financial Report: Conferring to the initial opinion of the AASB, EBIT and EBITDA ought to be presented in the yearly monetary report as it would helpful in reflecting the financial performance with fair depiction of an entitys present expenditure based on their nature. As opinion by AASB stating the EBIT and EBITDA based on their nature would help in presenting the combination of expenditure and expenditure functions that causes disturbance in analysis of expenses. According to the AASB 101 there is a guideline that has been stated related to the preparation of the fiscal report. The guidelines provided by AASB 101 assures that general purpose financial statements should be comparable for an organization for both the previous and current year (Hodgson Russell, 2014). The situation of Blake Ltd evidently provides that the accountant follows the single line format for reporting and presenting the financial statements. As evident the accountant has not classified the current and non-current assets. The accountant has also not classified the liabilities that requires segregation among the current and non-current liabilities. A recognition for cash and cash equivalent is required under AASB 107 for the Blake Ltd. Certain accounting transactions namely the raw materials, WIP in raw materials and WIP in the inventory under the current assets sections. The primary reason for classifying the transaction under the non-current asset is that these transactions are input goods used in manufacturing procedure (Warren Jones, 2018). The accountant of Blake Ltd requires classification of current liabilities for transactions such as accounts payable and warranty provision, allowance for doubtful debts and annual leave. These transactions are the portion of Blake Ltd normal operating cycle and needs classification despite the dues are to be matured for more than twelve months subsequent to the financial year. The similar accounting cycle is applicable to Blake Ltd for the classification of the organizations assets and liabilities. The accountant has erroneously recorded the accumulated depreciation for PPE under the liabilities segment. In its place these transactions must be recorded under the asset side of the balance sheet (Warren Jones, 2018). The accumulated depreciation is viewed as the consistent credit balance having contra effect on the asset account. The bookkeeper of Blake Ltd is under obligation to deduct the accumulated depreciation from the property, plant and equipment at the end of the financial year or accounting period to provide the fair value of the asset. Dividend paid by the company has been incorrectly recorded by the Accountant under the income statement. An important assertion can be bought forward that dividends does not constitute business income and it is obligatory for the accountant to record the dividend paid into the stakeholders equity statement (Hodgson Russell, 2014). Additionally, thefinance cost constitutes business expenditure and the accountant is obligatory required to take account of the same before obtaining the profit before tax. On a conclusive note, the accountant is required to follow the guidelines defined under paragraph 85 of the AASB 101 as this will help in healthier understanding of monetary statements. References Hodgson, A., Russell, M. (2014). Comprehending comprehensive income.Australian Accounting Review,24(2), 100-110. Warren, C. S., Jones, J. (2018). Corporate financial accounting. Cengage Learning. Media releases. (2018).Aasb.gov.au. Retrieved 5 April 2018, from https://www.aasb.gov.au/News/Media-releases.aspx News. (2018).Aasb.gov.au. Retrieved 7 April 2018, from https://www.aasb.gov.au/News.aspx

Pulp Fiction Cinematic Analysis Essays - English-language Films

Pulp Fiction Cinematic Analysis Pulp Fiction, a film directed by Quentin Tarantino was released in 1994. The film won the Academy award for Best Original Screenplay and the Palme d'Or at Cannes. The film is three days in the lives of two Los Angeles gangsters, Vincent Vega played by John Travolta and Jules Winfield played by Samuel L. Jackson, their stories and some of the stories of the people that they deal with during those two days. Some critics denounced Pulp Fiction for its violence, yet the film is not about the killings that happen in it. Pulp Fiction is about its characters in potentially comic situations. Tarantino uses these characters and their situations to achieve a hipness, a ...funky, American sort of pop masterpiece. This hipness is a laid back nonchalant attitude mixed with some vanity and a sense of loyalty all with a modern flair. The hipness is all part of the gangster mystique, which American movie audiences love so much, and on top of that Tarantino even adds the haunting shiekness of upper-scale drugs, such as heroin and cocaine. Tarantino absolutely harps on the wonderful dichotomy that gangsters present to get this hipness across to the audience. The gangsters are shown both at their coolest and at their worst, having money and enjoying life with the top down and radio on or overdosing on heroin and having to save each other because going to a hospital would result in an arrest. Most of the characters in this film are the very personifications of hipness, and Tarantino accentuates that in new or at least less conventional ways. Using conventional directorial techniques, sometimes in unconventional ways, Tarantino gets the viewer to experience the hipness of his characters and to laugh at traditionally non-comedic scenarios. To keep his audience calm and cool so that it may experience the hipness of the film, Tarantino uses a lot of long static camera shots. During a conversation, instead of cutting from one character to another, which tends to create tension, Tarantino has the camera lay back and remain completely static for long amounts of time. In the beginning of the film Jules and Vincent are riding in a car, going to collect a brief case (probably full of money) for their boss. This scene could be particularly tense except: Tarantino beautifully directs the two actors to be the coolest that they can be, and to enhance this effect, Tarantino uses only two different camera shots in the car. One shot (the lesser used of the two) is a camera looking straight at Jules' face. The other shot is a look at the two thugs from just inside the passenger side window. This second shot helps the viewer feel comfortable with the two characters because it makes one feel like he is cruising along in the car. The lon g staticness of this shot is calming. Unlike some cinema conversations where the camera is switching from one character to another, with the second shot here the viewer can choose which character he wants to look at, which gives the viewer a sense of security because he has control. At times the long static shots become boring. For instance, when Butch (the aging prize fighter played by Bruce Willis) is being told by Marsellus Wallace (the crime boss played by Ving Rhames) that he must lose his next fight in the fifth round, Tarantino does nothing with the camera except leave it on Butch's face for over a minute. This is very boring but does serve a purpose. Traditionally shots that stay on a character's face are meant to get the viewer to concentrate on that character and think about what that character is feeling or thinking. Here the audience sees a traditionally type cast heroic actor being told what to do and being paid off to do it. Tarantino leaves the camera on him so that the audience is forced to consider how powerful Wallace is and how washed up Butch is. With modern movies being so overly produced and cut, this is actually a pretty rare technique in film today; but, Tarantino uses seems to allude to many things of films past, this just being one of t hem. When

Soil Pollution Essay Example Essay Example

Soil Pollution Essay Example Paper Soil Pollution Essay Introduction What Is Soil Pollution? Soil pollution comprises the toxic waste of soils with resources, mostly chemicals that are out of place or are present at concentrations advanced than normal which may have unpleasant effects on humans or other organisms. However, soil pollution is also caused by resources other than the undeviating addition of man-made chemicals such as undeveloped runoff waters, industrial waste materials, acidic precipitates, and radioactive clash. Both organic and inorganic contaminants are imperative in soil. Soil pollution is caused by the presence of synthetic chemicals or other modification in the natural soil background. This type of contamination normally arises from the split of underground storage links, use of pesticides, and percolation of polluted surface water to subsurface strata, oil and fuel dumping, leaching of wastes from landfills or direct discharge of industrial wastes to the soil. The most common chemicals involved are petroleum hydrocarbons, solvents , pesticides, lead and other heavy metals. This episode of this incident is linked with the degree of industrialization and intensities of chemical treatment. Soil pollution can lead to water pollution if poisonous chemicals percolate into groundwater, or if contaminated overflow reaches streams, lakes, or oceans. Soil also naturally contributes to air pollution by releasing likely to explode compounds into the atmosphere. Soil Pollution Essay Body Paragraphs The decay of untreated materials in soil can release sulfur dioxide and other sulfur compounds, causing acid rain. Heavy metals and other potentially toxic elements are the most grave soil pollutants in sewage. Sewage mud contains heavy metals and, if functional over and over again or in large amounts, the treated soil may build up heavy metals and as a result become not capable to even support plant life. In accumulation, chemicals that are not water soluble contaminate plants that grow on polluted soils. The greater than ever pollution of the atmosphere has been one of the greatest concerns for science and the universal public in the last fifty years. The brisk industrialization of agriculture, spreading out of the chemical industry, and the need to generate cheap forms of energy has caused the constant release of man-made organic chemicals into natural ecosystems. As a result, the atmosphere, bodies of water, and many soil environments have become contaminated by a large variety o f toxic compounds. These include the hazard of acute toxicity, genetic changes, birth defects for humans and other organisms. Some of these artificial toxic compounds are also dead set against to substantial, chemical, or biological dreadful conditions and thus be a symbol of an ecological burden of considerable amount. Effects Of Soil Pollution Soil Pollution was in the beginning defined as the pollution of soil system where by noteworthy quantities of chemical or other substances, resulted in the turn down of its fertility or output with respect to the yield of crops. Soil pollution differs from water and air pollution, because the contaminants remain in direct contact with the soil for comparatively longer periods and hence change the chemical and genetic properties of soil. The harmful chemicals can also enter the human food chain from land or water plants. The major sources of pollution of soil include mining, mud, fertilizers, pesticides, composted town refuse etc. Fly ash gen erated from thermal power plants, industrial wastes dumped into surrounding land, mining wastes, non-biodegradable organic pollutants, and industrial sludge’s etc are the reasons which cause soil pollution. Commercial and domestic urban wastes consisting of dried sewage sludge as well as trash and debris materials such as plastics, metal cans, glasses, street sweepings, waste paper, fibers, rubber etc contribute to soil pollution. Effects of Soil Pollutants Different types of soil pollutants have different effect on the nature of soil. Now let’s look into the effect caused by each of these pollutants. a) Synthetic fertilizers: Excess use of fertilizers destroys the microbial plant life in the soil, thus leading to disturbance of essential processes in soil such as nitrogen fixation. ) Pesticides are often used to keep away pests which damage the crops produced and often cause soil pollution as they are mostly non environmental. They take many years to degrade and remai n as toxic remains in soil. They may also enter marine environment through run off after rain and enter the food chain. c) Industrial effluents: Solid, liquid and gaseous pollutants from thermal power plants, paper, fertilizer, iron, and steel industry often end up in the soil and cause dreadful conditions of soil due to their toxicity. ) Urban wastes: wastes generated in urban living areas such as sewage mud, garbage, hospital wastes, plastic bags etc also are a major cause of soil pollution. These wastes tend to build up in soil, support the growth of pathogenic life form and cause diseases. Waste material like plastic tends to remain non biodegradable in soil and affect soil yield. Effective treatment of household wastes and modern methods of sewage throwing away if implemented, soil pollution can be taken care of. Formulation of rigorous pollution control legislation and its efficient realization is also essential and imparting public awareness programmes to educate people regar ding the health hazards of pollution is a must to control soil pollution. Effects Of Soil Erosion On The Environment Loss of soil from land owing to the personal property of water and wind currents is called soil erosion. It is a natural process that transports soil from one location to another. In natural conditions, this progression takes place in a slow and continuing manner. Due to human being impact the rate of soil erosion is considerably accelerated. Some of the issues that speed up the process of soil erosion are deforestation, over grazing and improper or in excess amount of farming practices. When soil erosion happens very slowly but surely it has negligible effect on the land as an adequate amount of time is on hand for to substitute with new soil. But accelerated erosion leads to unfavorable special effects and decreases soil fertility as it diminishes the amount of nutrients. Decrease in soil fertility due to wearing away leads to decrease in the output of crop and also excellence of crops grown. Eroding land can show the way to accidents and when soil that shifts and gets accumulated on roads and streets can block the driving. These effects are common in sloppy and mountain regions. Soil erosion can reason great damage to environment as greater than before loss of soil can have an effect on the growth of natural vegetation and in turn this leads to transfer of fertile land into a desert. Soil erosion leads to confirmation of remains by water currents in water bodies like ponds, which can hurt marine plant and animal life. The soil sediments can cover up fish eggs present in ponds and prevent their hatching. Due to erosion soil particles stay on the edge in water and prevent light from reaching marine plants and have an effect on the process of photosynthesis. Due to gigantic amount of suspended soil particles in water it retains the heat and raises the water temperature, which affects the living organisms. Another major shock from the agricultura l chemicals that often move with worn residue is that these chemicals move into, and pollute, downstream watercourses and water bodies. Where inputs of agricultural chemicals are high – as in the more wealthy nations – costs of removing such pollutants from drinking water can be extensive. The harmful effects of erosion, in terms of decreased agricultural yields, are well known in the developing countries. In erosion-prone areas of the more well-off countries, productivity may be maintained in the short to medium term by increased fertilizer input. The effects of erosion are thus rarely recognized by farmers in richer countries. This approach is however infeasible with regard to erosion in developing countries. Causes Of Soil Pollution Soil pollution is caused by the existence of man-made chemicals or additional variation in the usual soil environment. This type of infectivity characteristically arises from the rupture of alternative storage links, application of pesti cides, and percolation of contaminated surface water to subsurface strata, oil and fuel throwing away, leakage of wastes from landfills or nonstop discharge of industrial wastes to the soil. A soil pollutant is any feature which deteriorates the excellence, stability and mineral substance of the soil or which disturbs the organic sense of balance of the organisms in the soil. Pollution in soil is coupled with factors such as: Haphazard use of fertilizers Soil nutrients are vital for plant growth and development. Fertilizers pollute the soil with impurities. The over use of fertilizers reduce quantity of vegetables and crops grown on soil over the Years. It also reduces the protein content of wheat, maize, etc. , grown on that soil. The carbohydrate quality of such crops also gets tainted. Surplus potassium at ease in soil decreases Vitamin C in vegetables and fruits. The vegetables and fruits grown on over fertilized Use of pesticides, insecticides and herbicides To kill useless ins ects living on crops farmers use pesticides. Pesticides not only bring toxic effect on human and animals but also drop off the fertility of the soil. Dumping of solid wastes In broad-spectrum, solid waste includes trash, domestic refuse and not needed solid materials such as those from commercial, industrial and agricultural operations. Since a considerable amount of urban solid throw away tends to be paper and food waste, the majority is recyclable or biodegradable in landfills. I the same way, most agricultural waste is recycled and mining waste is left on site. The segment of solid waste that is dangerous such as oils, battery metals, heavy metals from smelting industries and organic solvents are the ones we have to pay particular attention to. Deforestation Soil Erosion occurs when the worn out particles are dislodged and passed away by wind or water. Deforestation, agricultural development, temperature extremes, and human actions add to this erosion. Humans speed up this proces s by construction, mining, and overgrazing. It results in floods and cause soil erosion. Forests hold up many habitats and ecosystems, which make available immeasurable feeding pathways or food chains to all species. During the past few years quite a lot of vast green land has been converted into deserts. Deforestation is slowly destroying the most dynamic flora and fauna areas in the human race. We will write a custom essay sample on Soil Pollution Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Soil Pollution Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Soil Pollution Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Comparison of Fall of the House of Usher and Vertigo essays

Comparison of Fall of the House of Usher and Vertigo essays Both Hitchcock's Madeleine in Vertigo, and Poe's Madeline in "Fall of the House of Usher,"" appear to return from the dead after suffering from an unknown illness. They each fall in love and after returning from the dead only to die once again. They are also similar in that they each wandered aimlessly not knowing where they were going in a very strange and creepy way. Hitchcock's Madeleine seems to be suffering from an unknown illness that leaves her practically unconscious of where she had been or what she had done. Gavin Elster, Madeleine's husband, recollects Madeleine as having blank expressions on her face, roaming aimlessly and not acknowledging anything. She seems to be emotionally and mentally sick. Poe's Madeline appears to not be as severely mentally sick but she is more physically sick. In Vertigo Madeleine rushes up a many flights of stairs to the top of what looks to be a church. Scotty attempts to prevent Madeleine from reaching the top of the building but is unsuccessful. Upon reaching the top, Madeleine hurls herself toward the ground and dies. After Madeleine's death, Scotty wanders the streets only thinking about his love. He notices a lady that looks very similar to her and indeed finds out in the end that it is Madeleine. After figuring the whole evil scheme of Madeleine they return to the same spot where Madeleine killed herself the first time and after being startled by a nun she falls of the building and kills herself a second time. The Madeline in "Fall of the House of Usher" returns from the dead as well. She dies from the unknown illness that had been troubling her for quite a long time. After her death Usher puts her body in a tomb in the basement. Usher explains, "I heard her first feeble movement in the hollow coffin. I heard them-many, many da ys ago-yet I dared notI dared not speak! We have put her living in the tomb!"(Poe 205) ...

Self evaluation Essay Example | Topics and Well Written Essays - 250 words - 1

Self evaluation - Essay Example Therefore, before I began writing my personal narrative, I had decided on what I wanted to write. I stuck to my original topic and wrote the narrative to the end while. I knew altering the topic midway the essay would complicate the narrative. Changing the essay midway would make the narrative lose its intended meaning of informing the readers the importance of having caring friends. Additionally, altering the topic would make readers find difficulties understanding how Hallie impacted in my life. As I created my essay, I encountered some few problems here and there. The most noted problem was coming up with a topic. As I have already explicated, I have lots of things to write about; thus, choosing one became problematic. However, after thinking widely, I decided to write about my experience in Italy with Hallie. Another problem was the lack of enough time to write my essay. Writing an essay is a lengthy process which requires time, failure of which may make one produce papers that are weak and lacks strong argument. In as much as the time was limited, I still managed to organize my thoughts to produce an exciting piece of work. There are two essential changes that I made while revising my work. The first change involved incorporating additional situations of dialogue in my essay. I added more instances of dialogue so that the readers could have the true feeling of what happened that day. Dialogue helped in advancing the story, developing characters, and moving the plot. In this way, the narrative was more appealing to the readers. Secondly, I also changed the last sentence of the essay. I decided to use a proverb since proverbs emphasize themes. Therefore, by concluding my essay with an adage, I wanted the readers to understand the meaning and importance of friendship. In conclusion, I enjoyed writing my essay, and I was proud to include the part that explicated how I

Site Distance Equation for Crest Vertical Curves Research Paper

Site Distance Equation for Crest Vertical Curves - Research Paper Example The elevation of various points of the curve gives the relative difference in the level at different points on the curve. Also shown in the figure are length of the curve, start of the curve and also the end of the curve. To provide easy movement of vehicles and also to smooth out the vertical profile the vertical curves are introduced at the intersection of the grades. Usually two type of vertical curves are used in the geometric design of roads. They are crest curves or summit curves and sag curves or valley curves. The crest curves have the convexity upwards and when a fast moving vehicle travels along the curve, upward action of the centrifugal force against the gravity and would relieve a part of the pressure on the tyres. This phenomenon would eliminate the discomfort experienced by the passengers wouldn't feel the discomfort while passing over these curves (Garber and Hoel, 2001). The process of aligning the vertical curves along the road is influenced by various factors like the vehicle speed, acceleration, stopping sight distance and comfort in travel (Wright and Dixon, 2004). The design of the summit curve is governed only by sight distance considerations. Though the circular crest curve is an ideal choice as the sight distance available throughout the length of a circular curve is constant most of the designs prefer parabolic curve. This is because the deviation angles in the vertical curves of highways are very small and between the same tangent points a simple parabola is congruent with a circular arc. In addition, easiness in computation of the ordinates besides the better rising comfort given by crest curves gives preference to parabolic curves (DRMB, 1993). When the parabolic crest curves are adopted the equation is given as y=ax2 , where a = N /2L. The N in the equation is the deviation angle and L is the length of the curve. Since the crest curves are long and flat , the length of the curve L is taken as equal to the horizontal projection. During the process of the design of the parabolic crest curves it is necessary to consider the stopping sigh t distance and overtaking sight distance separately. As indicated earlier, it is essential to provide sight distances atleast equal to the stopping distances at all points on the highways to avoid the accidents due to inadequate sight distance (Garber and Hoel, 2001). Figure 2 : The length of the crest curve is greater than the stopping side distance Length of the summit curves for stopping side distance. The two situations that need to be considered in the determination of length of the curve for stopping side distance (SSD) are (i) When the length of the curve is greater than the side distance (L > SSD) and (ii) When length of the curve is less than the side distance (L For L > SSD (Figure 2), the length of the vertical crest curve is given as ------------------ (1) Where, L is the length of the vertical crest curve in metre, S is the stopping side distance in metre, N is the deviation angle which is equal to algebraic difference in grades, radians or tangent of the deviation angle, H is the height of the eye level of the driver above the road surface in metre, h is the height of the object above the pavement surface in metre. The value of H

TS Eliot Essay Example | Topics and Well Written Essays - 1250 words

TS Eliot - Essay Example Therefore, Eliot’s exertion on this particular poem has been considered commitment to religious poetic sensibility and spiritual consciousness. In the venerated poem, Eliot has emphasized on the significance of Magi’s journey to find baby Jesus, who is deemed to be Messiah. Thus, Magi’s spiritual quest; aimed to find a way for the emancipation of the world from materialism, has been depicted as uncertain. This uncertainty has been suggested as a core ingredient of conscious spiritism. Hence, Eliot has emphasized on the difficulties and persistent struggle a part of spiritual awakening, a way to attain spiritual identity (Eliot, 1953). Although, Eliot has been considered as an assorted leader of postmodern realism, but in this diverse piece; he has adapted a thought- evoking style and a vision of a spiritualist, who describes the impediments and bottleneck of the journey of redemption and inside gratification. His elusive style and bohemian repute called for sever e criticism on his Anglo-Catholic work. Thus, his former work earned him a repute of a non-believer of religion and their fundamental practices, and eventually a palpable critique of beliefs (Strandberg, 2002). In the journey of Magi, Eliot contemplated with the idea of human change, in terms of journey from physical being to spiritual beings, which was vague in the western world of 1920s. Thus, he depicted the struggle for divinity in the form of divine journey of accomplishment. In the age of secularism, Eliot identified the extinction and decline of spiritual survival. Therefore, he narrated his dogma through the eloquence of the quest for Messiah (Jesus). He regarded the need of a man to incline from the degeneration of modernism, which induced elopement of belief in man. Hence, through this belief which was found in the form of religious insight or realization; man was in a great need to revitalize spiritual consciousness. Moreover, pain and suffering which have been significan t parts of spiritual journey are disregarded by Eliot by the end of the poem due to uncertainty. Consequently, Eliot always felt that the religious beliefs were vanishing. Yet, he aimed to restore them in a narrative, which was not completely consistent on religious aspirations, but showed the uncertainty of human belief even in the presence of miracle. As change requires discarding of old beliefs and practices, hence, birth of Jesus and death of old beliefs and practices were depicted as infinite. However, the narrator describes his journey as excruciating and is in a consistent state of grief. Previously Eliot has depicted unworthiness towards the most prestigious earthly things in The Waste Land. Therefore, his famous unimpressive and un-charmed attitude towards charismatic ideology of modernism and skeptical view on the condition of modern man; was a first step towards the journey of spiritual identification (Eliot, 1990). Furthermore, he has also exemplified, how man and his li fe in society has been completely dominated by chaos. Eliot reflected the trauma stricken and despaired man due to the horrification of World War I, but along with it he also emphasized on man’s despair in not fulfilling the needs of his spiritual being. Spiritual being was marred due to the loss of faith and increased sterility of spiritual consciousness. In 1920’s the world turned around against religious fundamentalism of Victorianism and displayed eccentric manners in terms of vulgarity and expressiveness. Therefore, Western civilization collapsed