Analysis of German Film Run Lola Run Essay -- Movie Film Style Run Lol

Analysis of German Film "Run Lola Run" Run Lola Run, is a German film about a twenty-something woman (Lola) who has 20 minutes to find $100,000 or her love (Manni) will be killed. The search for the money is played through once with a fatal ending and one would think the movie was over but then it is shown again as if it had happened ten seconds later and changed everything. It is then played out one last time. After the first and second sequence, there is a red hued, narrative bridge. There are several purposes of those bridges that affect the movie as a whole. The film Run Lola Run can be analyzed by using the four elements of mise-en scene. Mise-en-scene refers to the aspects of film that overlap with the art of the theater. Mise-en-scene pertains to setting, lighting, costume, and acting style. For the purpose of this paper, I plan on comparing the setting, costume, lighting, and acting style in the first red hued, bridge to that of the robbery scene. Through this analysis, I plan to prove that the purpose o f the narrative bridge in the film was not only to provide a segue from the first sequence to the second, but also to show a different side of personality within the main characters. The first element of mise-en scene to be discussed is setting. In general this is a very simple comparison. In the red hued scenes, Lola and Manni are in a private place that appears to be a bedroom. The only thing shown in the scene is them lying on a bed. As far as ...

Sometimes People Are Unable to Control the Directions Their Lives Take.

Sometimes people are unable to control the direction their lives take. This can be a hard concept to grasp, but one needs to understand that one cannot control every single detail or event in one’s life, and also cannot possibly predict what will happen in the future. Obstacles of every kind will strike, whether these trials come in the form of day to day hardships, catastrophic natural disasters, or even the fate of the gods. The only thing one can really do is adapt to the new situation and try to move forward. Making decisions can be extremely difficult but one of the worst feelings a person can have is having a decision made for you. Although one may consider these changes in direction to be trivial, in truth they may actually have the power to alter the path of one’s life. Like many Grade Twelve's, I put my fate into the hands of the Admissions Office of each prospective University. I had done everything I could in the beginning of the year to get respectable grades and be accepted into all the schools I wanted, just so I had every possible option available to me. It started off well, with my early acceptance to Queens University and University of Alberta but then came McGill University. It had been one of my top choices, and I was tremendously disappointed. Although I have now accepted that I have no chance of attending McGill this upcoming Fall, it was still painful to think that an entire future, a whole different person that I could have become, died away with that one rejection letter. In time, I realized there was nothing left to do but to go check out the other universities. Fortunately, I fell in love with the Queens University campus just two weeks ago after visiting it for the first time. As Martin Luther King Jr. said, â€Å"We must accept finite disappointment, but never lose infinite hope. Though I may not be able to control the unexpected twists in my life, at least I know that I will always be able to face any upcoming challenges with a strength and determination that I will always be able to control. Additionally, people always find themselves unable to control the direction their lives take when natural disasters strike. This unfortunate destruction can come in the form of a tsunami in Asia, Hurricane Katrina or most recently, the earthquake in Haiti. Considered one of the worst natural disasters in recent history, the quake caused immense damage to structures f all kinds, and wreaked havoc upon millions of lives. These poor people had no real way of knowing a disaster that immense would strike, and ultimately were powerless to stop its terrifying force. Unfortunately, the citizens of Haiti had to experience a complete change to their lifestyle, and were forced to deal with a massive obstacle that the rest of the world could barely comprehend. All that these victims could do was accept that they had no control over what happened, and then attempt to pick up the pieces of their lives amidst the chaos that surrounded them. Truly, human beings are left powerless to control the detrimental effects that Mother Nature has on their lives when a natural disaster hits. Furthermore, no matter how many obstacles or how impossible they may seem, even if against the will of the gods, one must still try to move forward. In Homer’s timeless epic, The Odyssey, the protagonist Odysseus is faced with countless trials and tribulations that he must endure before he may finally return home. After the great battle of Troy, Odysseus attempts to return to his love, Penelope and son, Telemachus. Unfortunately his homecoming is delayed an endless 10 years because of the reckless actions and behaviours of himself and his crew which have angered the Greek gods. Consequently, the gods provide them with a series of dangerous obstacles presenting tragedy, death, and destruction to the mortals. He has no choice but to meet every challenge without question if he is to ever see his home again. In the end, it is not his triumphs at Troy but his persistence and ability to never give up on his voyage home that makes Odysseus so infamous. Many times people find themselves unable to control the direction their lives take. While this can be unbelievably frustrating, one needs to keep in perspective that one cannot control every single detail of his or her life, and moreover one cannot predict what may or may not happen in the future. When something that is out of one’s control alters one’s set course, all that person can do is work through the hardship and attempt to find some solid ground once more. It is inevitable that life will take some nasty turns over the years, but one must accept that once the unexpected hits, the only thing that one can do is adapt to the situation and carry on.

Space Exploration The Advance of Mankind - Free Essay Example

Sample details Pages: 4 Words: 1058 Downloads: 6 Date added: 2019/07/03 Category Science Essay Level High school Tags: Space Exploration Essay Did you like this example? When mentioning about the topic of outer space, the things that pop into peoples minds are usually about the beautiful and fascinating photographs of the planets, stars, and the galaxy. What people often do not know is that there are far more mysteries further above the clouds and the airplanes, and the night sky where only the moon and the stars are seen. Outside of planet earth and the solar system, there are a thousand other planets and a huge amount of unknown left for humans to discover. Don’t waste time! Our writers will create an original "Space Exploration: The Advance of Mankind" essay for you Create order The only way to learn about the mysterious and limitless universe is to explore it, and humans are the pathfinders to discover more about the outer space. Space exploration is one great advance of mankind and is worth the amount of money spent on investment because it allows humans to discover more about the universe and locate valuable resources, and is creating beneficial advancements in fields including technology and medicine. While exploring space, humans can make discoveries in the universe to gain more knowledge about it and find many beneficial resources. One of the purposes of space exploration is to discover more in space and observe them. Two years ago, scientists found the star Proxima Centauri that lies only 4.2 light-years away from Earths sun. In August 2016, they discovered a planet orbiting in Proxima Centauris habitable zone, increasing the possibility that life might have evolved there. This newly discovered planet Proxima b, with a minimum mass of about 1.27 times Earths mass, has a great chance of being a habitable planet (Cofield). During space exploration, scientists may locate another habitable planet where humans can move to live on if earth becomes inhabitable or even new species. Humans can learn about the unknown in the outer space and have a learn more about other planets in the universe except earth. As humans are using the resources on earth at a fast rate, our planet would not have enough resources to use, while the outer space contains essential resources for earth to use.In space, humans are able to find reso urces such as precious rocks and other minerals. Solar energy in space and metallic asteroid from the moon are examples of resources in space. Raw materials from asteroids are mined near earth asteroids, and are then harvested and processed into refined and usable supplies that can be manufactured into finished products. These can only be found in space and contain high abundances of water and important elements (Asteroid Mining). Water and other precious is abundant in the solar system and is necessary to life both on earth and in space. Water is important because it supports humans with drinking water, agriculture, and is the basic of all lives. Space exploration not only allows humans to discover more about the outer space, but also leads to the creation of advancements in technology and medicine. Space exploration allows humans to create the most advanced technological and medical developments. As President John F. Kennedy stated, medical space research may revolutionize the technology and the techniques of modern medicine (John F. Kennedy: Remarks in San Antonio at the Dedication of the Aerospace Medical Health Center. November 21, 1963.). Advancements made during space exploration strongly benefit because they the technology and medical can be used to develop new inventions. Technology used in space programs led to the creation of commercial products such as the water purification system, satellites, satellite television, and GPS (Benefits Of Space Exploration.). Using satellites, humans can receive television programming from a communication satellite orbiting the earth that delivers it directly to the viewers location and use GPS to get information about location and time. The technology advanced from outer space proves to be another advancement of mankind. Both a satellite sent into space and an electronic pain-control device implanted in a patient are only possible because of the development of space programs. Space exploration has also led to the creation of new and improved medical equipment including cancer detection devices, small heart pumps and laser eye surgery (Benefits Of Space Exploration.). Scratch-resistant lenses for eyeglasses and dental braces are also examples of medical advancements from space exploration. Heart pacemakers work through electronic monitoring, which is similar to ones used to operate satellites orbiting the earth (CNN). In addition, the kidney dialysis machines were discovered during a NASA project and the technology was created for purifying water while in space (Admin). Now, the kidney dialysis machine can filter blood for patients who experience kidney failure. These devices were first made for space exploration, but were later modified as medical advancements to benefit patients in need. The advancements made by space exploration are beneficial to humans in the medical field as well. This is a graph of the core focus of space exploration by NASA in 2016. As seen on the graph, exploration and space operation uses most of the budget, costing 8.5 billion dollars. Other fields of science and physics make up the rest of the core focuses. Altogether, the total amount of money spent on space exploration by NASA in 2016 is about 13.65 billion dollars. Some might say that the money spent on space exploration is too much and do not benefit human lives on earth. The total annualbudgetof space agencies in the United States is estimated to be $41.8 billion (Space Exploration Pros and Cons: a Waste of Money?).$41.8 billion is a large amount of money, and can be used to make many other advancements in other fields that are more beneficial to humans. However, the benefits and returns of space exploration creates infinity more wealth than the money invested. The gains from space exploration is not able to be calculated by the amount of money because the discoveries and advancements it brings back is beyond price. The advancements are not able to be made without space exploration, and will not be able to benefit humans. The amount of money spent on space exploration is worth the cost because the benefits include new discoveries and resources in space and more advanced developments in technology and medicine. Discoveries lead to a better understanding of space and essential resources such as minerals are found. Advancements made by space exploration benefit human lives in many ways such as new innovations and advanced medical equipment. As humans are exploring space, they are actually contributing to the advancement of discovering more of the world.

Autism Is A Brain Based Disorder Essay - 1628 Words

Autism is a brain based disorder that causes social-communication challenges. Autism is often diagnosed when children are very young. They can be diagnosed as early as 18 months according to the Autism Spectrum Disorder. Many expecting parents will prepare for a pregnancy by the usual healthy diet to make sure that they have a healthy baby, however, many children are still getting diagnosed with autism every day. There is a statistic stated on the Autism Spectrum Disorder that about 1 in every 68 children in the United States currently has autism. There are many different beliefs people have for as to what causes autism, but there still has not yet been a found cure. There needs to be a stronger effort in the medical fields to find the leading cause of autism. Autism is a disorder, however, there is a wide spectrum that all fall under the category of autism. Typically someone would just say that a child has autism, but there are many different types of autism that people would have t o consider when categorizing a child as autistic. There is high-functioning autism, atypical autism, autism spectrum disorder (ASD), and pervasive development disorder. High-functioning autism has signs and symptoms that are much less severe than the other kinds of autism on the spectrum. People with high-functioning autism have an average or above average intelligence level. Addressed in WebMD article â€Å"High-Functioning Autism and Asperger’s Syndrome,† high-functioning autism is very similar toShow MoreRelatedAutism Refers To A Neuron Developmental Condition, Which1569 Words   |  7 PagesAutism refers to a neuron developmental condition, which impedes the normal child’s growth and progress within a social setting. According to Tzanakaki et al., â€Å"an autistic individual finds it challenging to interact with other people and cannot relate to societal norms ably† (63). Health practitioners believe that failure of neuron synaptic networks in the b rain to develop in a normal way owing to chromosomal deficiency causes autism. The symptoms and signs of autism become visible right from infancyRead MoreEarly Intervention is Crucial in Treating Autism Spectrum Disorder988 Words   |  4 Pageshas autism spectrum disorder† are words no parent wants to hear. They are words that will instill fear, worry, and sadness. When parents hear this for the first time, they will have many questions. â€Å"Is there anything I can do to help my child? If so, what can be done?† Early intervention services; such as applied behavior analysis therapy, occupational therapy, sensory integration therapy, and speech therapy before the age of three; can help improve the development of children with autism spectrumRead MoreAutism Spectrum Disorder And Autism1389 Words   |  6 Pages Autism Spectrum Disorder Autism is a form of â€Å"ASD,† Autism Spectrum disorder and is experienced all around the world. Autism is a developmental disorder that consists of many neurodevelopmental disorders of the brain. People with autistic disorder think and act in different ways than most people. There are many different forms of autism spectrum disorder that include the pervasive development disorder, Asperger syndrome, and autistic disorder. These disorders are called spectrum disorders becauseRead MoreAutism Spectrum Disorder ( Asd )1575 Words   |  7 Pagessymptoms that have been associated with Autism Spectrum Disorder (ASD, the name adopted in 2013) including, repetitive movements, emotional difficulties, sensory problems, etc. The exact cause of these symptoms is a widely debated topic. In this paper, I will discuss the overall prevalent causes for Autism as well as the different variations and subgroups. People are familiar with other disorders such as Down syndrome or Trisomy 21. Thes e types of disorders are discussed frequently because of theRead MoreBenefits Of Music Therapy On Children Essay1651 Words   |  7 Pageschildren Benefits of Music Therapy in Autistic children Literature Review Zuleima Haskins â€Æ' Introduction Autism Spectrum Disorder (ASD) is a group of conditions of the brain development. (Vries, 2015). The main characteristic of individuals with Autism Spectrum Disorder (ASD), is that they have difficulties to adapt and interact with other people. Also, individuals with Autism have problems with their development of verbal and nonverbal communication. They show a repetitive behavior thatRead MoreThe Outbreak Of The Measles1659 Words   |  7 Pages An outbreak of the measles in the United States has sparked controversy in the autism world today. Contrary to previous theories, the measles vaccination is not a leading component to the cause of this disease. One in sixty-eight children in the United States are entering this world with Autistic Spectrum Disorder today, a thirty percent increase from the one in eighty eight percent two years ago. This disease is unquestionably one of the worst and most confusing disabilities out there. So, despiteRead MoreThe Diagnostic And Statistical Manual ( Dsm ) Of Mental Disorders965 Words   |  4 PagesDiagnostic and Statistical Manual (DSM) of Mental Disorders, fifth edition, defines a person with autism spectrum disorder as having persistent deficits in social communication and social interaction. This includes having deficits in social-emotional reciprocity, deficits in nonverbal communicative behaviors used for social interaction, and deficits in developing, maintaining, and understanding relationships. Autism is a pervasive developmental disorder, which concludes that it consists of developmentalRead MoreAutism And Its Effects On Children1205 Words   |  5 PagesWhat is Autism? Autism also specified as Autistic Spectrum Disorder, ASD, Pervasive Developmental Disorder (PDD), Childhood Autism (ICD-10), Autistic Disorder (DSM-IV), Atypical Autism (ICD-10), PDD not otherwise specified (PDD-NOS), Asperger Syndrome†¨(ICD- 10)/Asperger Disorder (DSM-IV), is a series of developmental disabilities that cause substantial impairments in social interaction, as well as difficulties in nonverbal interactions and behavioral challenges. From the early 1900s, autism has beenRead MoreAutism Spectrum Disorder And Autism Essay1474 Words   |  6 Pagesof the most widely known abnormal disorders is Autism Spectrum Disorder. Autism is a complicated disorder because it represents a wide range of developmental disorders categorized by criteria such as: impaired social interactions, verbal and nonverbal communication breakdowns, and repetitive behaviors. Since Autism Spectrum Disorder is on a spectrum, as the name suggests, there are individuals with mild to little symptoms classified by Autism Spectrum Disorder and others who classify severely inRead MoreThe Causes Of Autism Spectrum Disorder1006 Words   |  5 PagesAutism is simultaneously the most familiar and least understood disorder. Autism spectrum disorder is defined as a developmental disorder that involves problems with social communication, social interaction, and repetitive patterns of behavior, interests, or activities. Like all disorders, there are biological, social, and therapeutic implications. Firstly, like many disorders there are several biological factors. Autism is a neurodevelopmental disorder, therefore Autism affects the development

Chapter One A New Beginning - 1102 Words

CHAPTER ONE A NEW BEGINNING Sweat dripped down my face. The bruises on my back and sides throbbed, my broken ribs screamed in agony. Every breath was a tiny battle, every inhale and exhale evokes a gurgly rattle and a racking cough. All of this pain could be gone with one choice. A single sentence would take away all my bruises, heal my broken bones, even restore my lame leg that I was born with. One sentence. â€Å"I.... I g-grant permission!† I cried, gasping, shoving every last ounce of my strength into those words. Tears were running down my face as pain overwhelmed me at last, and my world faded into a blissful state of nothingness. * * * * * * * * * â€Å"Logan.... Logan! Get up! Are you okay? Oh! Oh God, Oh†¦show more content†¦I was dying, and I didn’t even know how, or why, or when. I began panicking and told myself to calm down. â€Å"Oh, Logan, oh God, oh God, I’m sorry, I-I didn’t know... I didn t think.... I mean, you always healed so fast, but-† The blonde girl blubbered. â€Å"Where am I? Who are you?† I interrupted, wanting to know what happened to me before I bled to death. Maybe if I knew I could fix it. Being logical was the only way I could keep myself from freaking out. The girl sat there, watching me, as if expecting me to say, Ha! Just kidding, I know you!, but I was dead serious - literally. Time passed quickly, as if running from the scene of a dying man and a person he didn t remember. This wasn t going to end well. The sun began to set as the girl sat there, staring at me, dumbfounded. And then, all at once, she began talking again. â€Å"I- I’m Jennif er, remember? I’m your girlfriend...? Do you honestly not know what happened? Did... did my bringing you back make you forget.... I stabbed you with this!!† She cried out now, holding a wooden stake in her hand. The stake was covered in blood, and it had the same metallic smell. â€Å"L-Logan, do you... do you really not remember? Do you really not remember me, or us, or anything? You don’t remember being a vampire? You-† She stopped talking abruptly, and let out a strangled sort of gurgle. Claws were embedded in her throat, sweet, intoxicating blood

Civil Disobedience Henry David Thoreau and Rev. Dr. Martin Luther King Jr Free Essays

â€Å"Disobedience to be civil has to be open and nonviolent. † – Mahatma Gandhi Throughout history philosophers have played a key role in our society. Both Henry David Thoreau and Dr. We will write a custom essay sample on Civil Disobedience: Henry David Thoreau and Rev. Dr. Martin Luther King Jr or any similar topic only for you Order Now Martin Luther King Jr. brought forth their own ways of civil disobedience, in their belief that it was imperative to disobey unjust laws. Their thoughts manifested from ideas, to theories, and eventually lead to our society today. Civil disobedience in a pragmatic way is the act of a non-violent movement in order to enforce the change of certain laws to ensure equality for all. Dr. King explained in his quote â€Å"One who breaks an unjust law must do so openly, lovingly, willingly to accept the punishment† (220). Nevertheless, on opposite ends of the spectrum, Thoreau implied an aggressive stance motivated by his own personal hate for the government but yet King used religion, supported by his charismatic ways of being gentle and apologetic. While King and Thoreau both believed in the use of civil disobedience to create change, they went about using civil disobedience in staggeringly different fashion. As stated by Dr. King in his letter from Birmingham Jail, â€Å"Injustice anywhere is a threat to justice everywhere† (214). Regarding this issue, King believed that all American communities are connected and that injustice in one community will affect other communities. Perhaps, one could deem injustice as a disease such as cancer that forms in one area then quickly spreading and eventually discombobulating the entire social infrastructure. Dr . King reshaped America’s social issues through a non-violent approach in distinction to boycotting buses in Montgomery to marching through Selma, King responded to unjust laws with civil disobedience and direct action. Dr. King’s stance on prejudice laws came from morality. Primarily using morality as a backbone in his argument, we would agree that it is wrong to foster laws that affect a certain race or group of people. Moreover, our laws are a reflection of our morals and it sets forth what we know is right and what we know is wrong. Early philosophers often struggled and faced opposition with either the government or social groups. Opposition faced consequences such as confinement, torture, or worse, death, whereas the idea of brutal punishment inflicted fear on the next individual. In his â€Å"Letter from Birmingham†, King compared his calling to Birmingham to the Apostle Paul in the Bible, â€Å"[and how he] carried the gospel of the lord to the far corners of the Greco-Roman world† (214). King expressed a legitimate concern over the anxiety to break laws; elaborating the fact that there are two laws; just laws and unjust laws. King stated, â€Å"In no sense do I advocate evading or defying the law† (220). Rather more, King agreed that just laws should be followed; however unjust laws are to be met with civil disobedience. What makes a law unjust one might ask? From the terms of St. Thomas Aquinas, King explained that â€Å"any law that degrades human personality is unjust†. (219) Segregation gives the segregator a false sense of superiority and distorts the soul and damages the personality. Back in Dr. King’s time, a series of laws were passed that were the ethos of â€Å"separate but equal†. King rallied in oppositi on of these laws as still prejudice and unjust, in fact these laws were against morals. Under this doctrine, services, facilities and public accommodations were allowed to be separated by race, on the condition that the quality of each group’s public facilities was to remain equal. Signage using the phrases â€Å"No Negros allowed† and â€Å"whites only† distorted our views on race relations. However, King believed this in fact is not equality and it is against our morals. As a result of Henry David Thoreau using civil disobedience and direct action, Dr. King was motivated by his techniques which lead to a series of events that would lead to the Civil Rights Movement. â€Å"All men recognize the right of revolution; that is, the right to refuse allegiance to, and to resist the government when its tyranny or its inefficiency are great and unendurable† (180). As Thoreau explained in his excerpt from â€Å"Civil Disobedience†, Thoreau used the revolution of ’75 as an example of bad government. Thoreau elucidated how the government taxed certain foreign commodities that were brought to its ports. He then began to correlate bad government to a machine and stated how all machines have their friction, however, when friction takes over a machine, â€Å"and oppression and robbery are organized, I say let us not have such a machine any longer† (180). Thoreau elaborated on this idea that the government is a machine and when evil takes over, let us no longer have such a government. He believed not that a government should exist â€Å"but at once a better government† (178), Thoreau argued that power should not be left to the majority, but the â€Å"conscience†, in fact he questioned the reader rhetorically asking â€Å"Must the citizen ever for a moment, or in the least degree, resign his conscience to the legislator? †(178) Thoreau feels that the â€Å"conscience† plays a personal role. Thoreau questions democracy, and thereupon he advises us to question why we should capitulate to the government if we do not agree with a law? Why would we possess brains and have a conscience of our own if we are not allowed to think for ourselves and do what we want? Thoreau feels we ought to be real for ourselves, not the government. Furthermore, he articulated the idea that should we surrender our thoughts, or conscience to the government, or should we pursue a justifiable explanation of the dilemmas that surround us? What is right as opposed to what is wrong is what leads to civil disobedience. Thoreau believed that the idea of paying taxes to support the Mexican-American was an unjust cause, whereas; King strongly disagreed with laws that were prejudice. In Thoreau’s reading from his article â€Å"Civil Disobedience†, he argues â€Å"that government is best which governs not at all† (177), which ultimately leads the people to discipline themselves. On the other side King explained how â€Å"nonviolent direct action seeks to create such a crisis and foster such a tension that a [community that has refused, is forced] to confront the issue† (216). By cause of King being after Thoreau’s era, King used Thoreau’s â€Å"Civil Disobedience† and direct action to spark a change in society. While both Thoreau and King argued with morality in mind, they both believed injustice exist. Thoreau thinks of injustice as friction or tension that can wear the machine down. King believes that injustice just exists and tension must be created with direct action to negotiate with the machine. I accredit Dr. King in presenting the best argument due to the audience he reached out to which of course was the populace and his motives that captivated his courageous and selfless acts. Furthermore, Dr. King was concerned about injustice towards people based on their race, religion, or sex; whereas Thoreau was motivated by his personal hatred for the government. Regardless of how either King or Thoreau used civil disobedience, their contributions led to an admiration for their works and casted a light on unjust laws. How to cite Civil Disobedience: Henry David Thoreau and Rev. Dr. Martin Luther King Jr, Papers

Convergence-towards-ifrs-in-malaysia-issues-challenges-and-opportunities free essay sample

In the year 2008 the then Malaysian Accounting Standard Board’s (MASB) chairman, Dato Zainal Abidin Putih, announced that Malaysia will be converging with International Accounting Standard Board (IASB)’s International Financial Reporting Standard (IFRS). From that point onwards many initiatives were lined up by MASB and the Malaysian Institute of Accountants (MIA) in order to educate, train and inform all the relevant stakeholders in tandem with fast approaching deadline to converge, which is for the earliest year-end financial reporting date, 31 December 2012. On 19 November 2011, MASB issued the third accounting framework to be applied in Malaysia and this new accounting framework that is IFRS-compliant is dubbed as Malaysian Financial Reporting Standards framework (MFRS). The issuance of MRFS is vital to show and prove the Malaysian commitment and also it becomes a solid guideline for all entities that are administered by Securities Commission of Malaysia and the convergence begin on or after 1 January 2012. Historically, Malaysian accounting standards have always closely followed the former International Accounting Standards (IAS) and the current IFRS. This is due to the colonisation effect on Malaysia, where Malaysia was a British colony up to the year 1957 and many of the accounting standards applied in the United Kingdom has always made its way to be adopted by the Malaysian standard setters authorities and regulators. As Mohammad Faiz Azmi stated in forums that the Malaysian story of convergence has been a ‘slow and steady’ approach and this phased-in approach even though slower is expected to put Malaysian entities in a better position as the problems and challenges faced by Malaysian companies are far much reduced compared to other countries that adopted the ‘big bang’ approach, for example the South Koreans, where the accounting standard setters and regulators in South Korea agreed on full adoption of IFRS (Nazatul Izma, 2009; Suh, 2011) ACCOUNTING FRAMEWORKS IN MALAYSIA Currently Malaysian entities are subject to three sets of accounting frameworks, the first accounting framework is the old Financial Reporting Standards framework (FRS), next is the Private Entity Reporting Standards framework (PERS) and finally the Malaysian Financial Reporting Standards framework (MFRS). All these three frameworks are legally approved frameworks by MASB and can be applied by entities in Malaysia but subject to the type of entity. The three types of frameworks are outlined and discussed below. MFRS framework is to be applied by all entities other than private entities for annual periods beginning on or after 1 January 2012. Private entities are private companies which are incorporated under the Companies Act 1965, that are not itself required to prepare or lodge any financial statements under any law administered by the Securities Commission Malaysia or Bank Negara Malaysia. Private entities are also not subsidiaries or associates of or jointly controlled by an entity which is required to prepare or lodge any financial statements under any law administered by the securities Commission Malaysia or Bank Negara Malaysia. However ‘Transitioning Entities’ are excluded from applying MFRS and these ‘Transitioning Entities’ are entities that are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to International Financial Reporting Interpretations Committee (IFRIC) 15) including its parent, significant investor and venture. These ‘Transitioning Entities’ have an option to either apply the MFRS framework or the old FRS framework, but this leeway is only allowed for one year, as these ‘Transitioning Entities’ need to apply the MFRS framework by  Page 43 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 annual periods beginning on or after 1 January 2013 at the latest (Nazatul Izma, 2009; KPMG, 2011; Accountants Today 2012; Ganespathy, 2012; Jebaratnam, 2012). PERS framework is to be applied only by private entities but these private entities have an option to apply MFRS framework for annual periods beginning on or after 1 January 2012. If the private entities choose to apply MFRS framework and these entities are in the scope of MFRS 141 for ‘Agriculture’ (equivalent to IAS 41) and IC Interpretation 15 for ‘Agreement for Construction of Real Estate’, (equivalent to IFRIC 15), therefore known as ‘Transitioning Entities’, they have the choice to either apply MFRS framework or FRS framework, but these freedom is applicable up to 31 December 2012, as these entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012). FRS framework which is the Malaysian version of IAS, which has been the main accounting standards framework for nonprivate entities before the introduction of MFRS framework can be applied only by ‘Transitioning Entities’, but as stated earlier, such entities need to revert to MFRS framework for annual periods beginning on or after 1 January 2013 (Accountants Today, 2012; Jebaratnam, 2012) ISSUES AND CHALLENGES IN FULL ADOPTION OF IFRS IN MALAYSIA MFRS 1 covers issues pertaining to ‘First-Time Adoption of Malaysian Financial Reporting Standards’ and the transition date stated in MFRS 1 is the beginning of the earliest period for which an entity presents a full comparative information under MFRSs in its first MFRS based statements. Following the requirement of MFRS 1, MFRS 101 on ‘Presentation of Financial Statements’ requires reporting entities to present three ‘Statements of Financial Position’ and two ‘Statement of Comprehensive Income’, ‘Statements of Changes in Equity’ and ‘Statement of Cash Flows’ each. MFRS also dictates that entities need to present statement of financial position as at the beginning of the comparative financial year, therefore reporting entities requires their financial statements to be prepared based on the requirement of MFRS from the financial year beginning on and after 1 January 2010, or otherwise be very cautious to make retrospective restatements and/or reclassify items in all the financial statements and notes to accounts and the transition date would be on or after 1 January 2011. The expectation is that the entities are able to present MFRS compliant financial statements come the year-end financial reporting on 31 December 2012, which may become an issue, if these entities are not MFRS ‘ready’ (Accountants Today, 2012). Another challenge for full adoption of IFRS in Malaysia is that under MFRS 1, whenever the cost of complying with MFRS exceeds the benefits to the users of financial statements and also if retrospective application would mean that judgement by management of a known transaction is required, IASB would grant exemptions and therefore this would create unlevel playing field amongst non-private entities in Malaysia that are supposed to apply MFRS framework as the criterion for full-adoption. To ensure that the reporting entities in Malaysia are MFRS compliant, these entities should perform a comprehensive, thorough and detailed examination of the readiness of their entity in becoming MFRS compliance to avoid any investigation by the authority due to non-compliance after the grace period for full adoption is over. If Malaysia ends up trimming its MFRS as a convergence framework that can be adapted to fit the local conditions and not a one size fits all set of standards, because a full adoption forces countries to surrender their sovereignty, then Malaysia will have serious issues and will face difficulties to be endorsed as a country that compliances to full IFRS adoption (Nazatul Izma, 2009). But as it is evident, MFRS 141 and IC 15 for ‘Transitioning Entities’ is an exception given to such entities to comply to full IFRS adoption by reverting to MFRS framework for annual periods beginning on or after 1 January 2013. Even though the IAS 41 assumption that fair value can be measured for biological assets was an issue, but this sort of issues should be communicated clearly to the practitioners and this is where the education and training of the practitioners is key for a successful full adoption of IFRS. For example MFRS 141 (IAS 41) disagreement with IASB need to be entirely made clear to the Malaysian practitioners, as IASB currently have agreed to recognise palm oil tree as a non current asset and not as an inventory (Nazatul Izma, 2009). One of the most common perceived advantages of convergence to IFRS is the possibility of increased foreign direct investment (FDI) (Gardiner, 2000; Christiansen, 2002), but as of 2010, report on the most attractive FDI destinations, the world’s highest FDI receivers are China, United States of America and India, of which none have converged to IFRS. Therefore, the notion that IFRS convergence will attract FDI is not valid, and this so called advantage cannot be applied to entice countries to adopt IFRS for financial reporting of their entities. IFRSs for SME is another reason to ponder on the real plausibility of full adoption of IFRS. If MASB chooses to adopt IFRS for SMEs to replace PERS, than we will have another version of ‘diluted’ IFRS as a framework within the Malaysia accounting scenario. Dr Paul Pacter, the board member and chairman of the SME implementation group, mentioned that some topics in the IFRS were omitted from the IFRS for SMEs, due to its irrelevance and also due to the fact that the ‘diluted’ version will be a simpler option for the SMEs to apply (Nazatul Izma, 2010). The IFRS for SMEs were simplified on the recognition and measurement and the disclosures were also reduced. Brian Blood, the Chief Executive of Confederation of Asian and Pacific Accountants (CAPA) mentioned that the IFRS for SMEs were developed to assist SMEs to prepare and present high quality and timely financial statements and information. Other benefits of SMEs applying the IFRS for SMEs are that the financial reporting is done in a consistent manner and not too expensive to prepare (Nazatul Izma, 2010). Having said all that, the fact is that there is a different set of IFRS for SMEs, therefore, it does not allow for full adoption, but maybe just a mere convergence. James Sylph, the executive director, Professional Standards and External Relations of International Federation of Accountants (IFAC) in a forum in 2012, strongly advocated that national accounting standard setters’ authorities and regulators should move away from the mere concept of convergence to a more profound notion of full-adoption. Page 44 International Journal of Business, Economics and Law, Vol. 1 ISSN 2289-1552 2012 Mohammad Faiz Azmi, MASB chairman, indicated that Malaysia will not require the IFRS for SMEs to avoid an ‘underconverged’ version used by SMEs due to the lack of human resources to implement new IFRS based regulations; therefore MASB is still uncertain about how exactly they should deal with the issue related to SME and IFRS (Nazatul Izma, 2010) MASB together with MIA will have to look into the issue of the readiness of the Malaysian education system to deliver enough trained accountants that are IFRS savvy, as a full IFRS adoption can be burdensome and the human capital need to be created to fulfill this need. Mohammad Faiz Azmi mentioned that MASB is working with enforcers to amend the Financial Reporting Act (1997) to allow making amendments to accounting standards in Malaysia if there are any substantial issues that MASB disagrees with IASB (Nazatul Izma, 2009). This again will give some space for MASB for not to adopt the full adoption of IFRS as there will be some possible avenue to make changes in the IFRS provided by IASB. Companies Act 1965 and Financial reporting Act 1997 are the two most important acts pertaining financial statements reporting in Malaysia. The directors are supposed to be responsible for the preparation and presentation of a true and fair set of financial statements of reporting entities and these directors should be aware and be sure that their entities are IFRS ready.