Act is part of Opera. Criticize is a type of Act. 
Accounting is a type of Explanation. Explanation is a type of Statement. you are likely to find Statement in/at/on Newspaper. you are likely to find Newspaper in/at/on Porch. 
Opera <--PartOf-- Act <--IsA-- Criticize 
Accounting --IsA--> Explanation --IsA--> Statement --AtLocation--> Newspaper --AtLocation--> Porch 