Article Analysis Birth Control Review by Crystal Eastman...

To begin, Crystal Eastman first published her article in 1918. She produced the source for a large target audience. The article was originally published in a radical journal called Birth Control review. The source’s purpose was to inform women that, whether the law stated so or not, they had a choice as to whether or not to conceive a child. The purpose of the source is to demand that women take control of their bodies. â€Å"I would almost say, that the whole structure of the feminist’s dream of society rests upon the rapid extension of scientific knowledge about birth control.† (Eastman, Pg.510). Next, the original source is women, feminists, and most likely medical doctors. However, because it was posted in a magazine that was viewed as†¦show more content†¦To women physically strong and adventuresome it means freedom to enter all kinds of athletic contests and games, to compete with men in aviation, to drive racing cares... to enter dangerous trades, etc. To most of all it means economic freedom.† (Eastman, Pg.509). The topics she thinks most feminists will agree with is the stride toward political equality. However, she may create tension among herself and other feminists by suggesting that all women must know the joys of motherhood to be an ideal feminist. Some women may not want children. I feel as though Crystal Eastman is trying to persuade other feminists to come together and support each other and redefine feminism. Next, some of the underlying values present in modern women/ men may conflict with the values expressed in the source. Modern day, women m ostly have children because they want them. Some women do not want to have children modern day. The availability of birth control as well as other contraceptives may hinder the modern reader’s understandings into the past. Modern day, most women do not have sexual relations with their husband/boyfriend merely out of marital duty. A women can hand her husband or lover a bottle of lotion and instruct him to go view internet porn and â€Å"take matters into his own hands.† To conclude, this article does correspond with the other articles and content found in chapter eight of our textbook. During this time period, as portrayed in this story asShow MoreRelatedStrategic Human Resource Management View.Pdf Uploaded Successfully133347 Words   |  534 Pagesconsideration of factors relevant to strategy-based human resource investment decisions. Factors to be discussed include the organization’s managerial values, risk and return trade-offs, the economic rationale for i nvestments in training, the investment analysis approach of utility theory, and outsourcing as an alternative to investments in human resources. Following the discussion of these factors, specific investments in strategy-related training and development will be considered. This discussion willRead MoreLibrary Management204752 Words   |  820 Pages. . . 168 Delegation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 169 Centralization and Decentralization . . . . . . . . . . . . . . . 170 Unity of Command . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Span of Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Line and Staff Positions . . . . . . . . . . . . . . . . . . . . . . . . 174 Coordination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 176 Coordinating Mechanisms Read MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesTopics and Organization of This Textbook 8 Review Questions 9 †¢ Discussion Questions 9 †¢ Bibliography 9 ̈ CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems 10 PART I Information Technology Chapter 2 Computer Systems 17 19 Basic Components of Computer Systems 20 Underlying Structure 20 Input/Output 20 Computer Memory 21 Arithmetic/Logical Unit Computer Files Control Unit 23 23 25 The Stored-ProgramRead MoreLogical Reasoning189930 Words   |  760 Pages....................................................................................................... 5 Examples of Good Reasoning............................................................................................................. 14 Review of Major Points ....................................................................................................................... 17 Glossary .................................................................................................Read MoreInternational Management67196 Words   |  269 Pages The revised or newly added â€Å"Integrative Cases† positioned at the end of each main part of the text were created exclusively for this edition and provide opportunities for reading and analysis outside of class. Review questions provided for each case are intended to facilitate lively and productive written analysis or in-class discussion. Our â€Å"Brief Integrative Cases† typically explore a specific situation or challenge facing an individual or team. Our longer and more detailed â€Å"In-Depth Integrative

Green Algae (Chlorophyta)

Chlorophyta are commonly known as green algae and sometimes, loosely, as seaweed. They grow primarily in freshwater and saltwater, although some are found on land. They may be unicellular (one cell), multicellular (many cells), colonial (a loose aggregation of cells), or coenocytic (one large cell). Chlorophyta convert sunlight to starch that is stored in cells as a food reserve. Green Algae Characteristics Green algae have dark- to light-green coloration that comes from having chlorophyll a and b, which they have in the same amounts as higher plants—the plants, including seed plants and ferns,  that have  well-developed vascular tissues that transport organic nutrients. Their color is determined by the amounts of other pigmentation, including beta-carotene (yellow) and xanthophylls (yellowish or brownish). Like higher plants, they store their food mainly as starch, with some as fats or oils. In fact, green algae might have been the progenitors of the higher green plants, but that is the subject of debate. Chlorophyta belong to the kingdom Plantae. Originally, Chlorophyta referred to a division within the Plantae kingdom comprising all green algae species. Later, green algae species living predominantly in seawater were classified as chlorophytes (i.e., belonging to Chlorophyta), while green algae species thriving mainly in freshwater were classified as  charophytes  (i.e., belonging to  Charophyta). The AlgaeBase database lists about 4,500 species of  Chlorophyta, including 550 species of Trebouxiophyceae  (mostly on land and in freshwater), 2,500 species of Chlorophyceae  (mostly freshwater), 800 species of Bryopsidophyceae (seaweeds), 50 species of Dasycladophyceae  (seaweeds), 400  species of Siphoncladophyceae (seaweeds), and 250 marine Ulvophyceae (seaweeds). Charophyta include 3,500 species allocated to five classes. Habitat and Distribution of Green Algae The habitat of green algae is diverse, ranging from the ocean to freshwater. Rarely, green algae can also be found on land, largely on rocks and trees, with some appearing on the surface of snow. They are common in areas where light is abundant, such as shallow water and tide pools, and less common in the ocean than brown and red algae, but they can be found in freshwater areas. Invasive Species Some members of Chlorophyta are invasive species. Cladophora glomerata bloomed in Lake Erie in the 1960s because of phosphate pollution. The rotting algae washed up on beaches and produced an odor so foul that it discouraged the public from enjoying the lakes. It became so offensive in sight and smell that it was confused for raw sewage. Two other species, Codium (also known as dead mans fingers) and Caulerpa, threaten native plant life in coastal California, Australia, the Atlantic Coast, and the Mediterranean Sea. One invasive species, Caulerpa taxifolia, has been introduced into nonnative environments because of its popularity in aquariums. Green Algae as Animal and Human Food and Medicine Like other algae, green algae serve as an important food source for herbivorous marine life, such as fish, crustaceans, and gastropods, including sea snails. Humans use green algae as food, too. and it has long been part of the cuisine of Japan. There are more than 30 species of edible seaweed, which is naturally rich in minerals such as calcium, copper, iodine, iron, magnesium, manganese, molybdenum, phosphorous, potassium, selenium, vanadium, and zinc. Edible types of green algae include sea lettuce, sea palm, and sea grapes. The pigment beta carotene, found in green algae, is used as a food coloring. Carotene also has been shown to be very effective in preventing some cancers, including lung cancer. Researchers announced in January 2009 that green algae could play a role in reducing carbon dioxide from the atmosphere. As sea ice melts, iron is introduced to the ocean. This fuels the growth of algae, which can absorb carbon dioxide and trap it near the ocean floor. With more glaciers melting, this could reduce the ​effects of global warming. Other factors, however, can reduce this benefit; if the algae are  eaten, the carbon can be released back into the environment.​​​​ Fast Facts Here are some quick facts about green algae: Green algae are also referred to as Chlorophyta and, sometimes, seaweed.They convert sunlight to starch that is stored as a food reserve.Green algaes color comes from having chlorophyll.Green algaes habitat ranges from the ocean to freshwater and sometimes to land.They can be invasive, with some species fouling beaches.Green algae are food for sea animals and humans.Green algae are used in cancer treatment.They could help reduce carbon dioxide in the atmosphere. Sources: http://www.seaweed.ie/algae/chlorophyta.php https://www.reference.com/science/characteristics-phylum-chlorophyta-bcd0eab7424da34 http://www.seaweed.ie/algae/chlorophyta.php https://eatalgae.org/edible-seaweed/

Power and Leadership - 2618 Words

Power and Leadership The topic that I chose for my semester project is Power and Leadership. The main points within the main subject I am focusing on are Power in Organizations, Sources of Power, The Dark Side of Power, and Empowerment. I will define each, apply them to every day business situations and theoretically analyze the context. The topics that I have chosen will give good insight to what Power and leadership really are and how they are used in are everyday businesses organizations to give a general understanding of what it means to be powerful. The first topic that I have chosen is Power in Organizations. Power is the ability of one person to influence another. They can use this power to become leaders and to manage†¦show more content†¦Power should be equally distributed throughout, with the exception of the authority figures. If companies didnt have CEOs or managers, there would be too many power starving people and much more chaos. They keep the business flow organized. They make sure that their employees follow through with their jobs and support the businesss purpose. Within distribution of power, there are differences in the ways cultures view its importance. For example, in some cultures the implementation of power sharing is likely to face more obstacles in a culture where sub ordinance do not rely heavily on their superiors. (pg.99) This is contrary to the common culture that most of us know in our world. For example, in the United States, people would be more likely to respond to managers that they favor or take liking to. On the contrary, people in countries over seas would be more prone to follow directions that are given by managers who have legitimate power or authority. This goes to show how cultural influence has not only an obvious affect, but a psychological one as well. It can propose ideas that need to be honored because the culture believes that it is a better way of doing things. They believe that if they perform a certain way, they are doing things the best way. Within power in leadership, I have stated the reasonsShow MoreRelatedPower Leadership : Power And Leadership846 Words   |  4 PagesPower and Leadership This week, the author provided various kinds of powers in leadership as a tactics in order to influence their followers. The positions of power include legitimate, reward, coercive, expert and referent power. Having a legitimate power means the leaders are aware of their current position as their manager or supervisor and therefore their employees must follow their leadership. Leaders use reward power to control their followers by providing incentives or rewards such as promotionRead MoreLeadership And Power And Leadership1313 Words   |  6 Pages Leadership and Power (MICROSOFT) Bhaumik Oza BUS-567 Introduction Leadership is the ability of an individual to Lead or guide the other team of individuals, or an entire organization. The leader should have research skills as well as Practical skills and should have high ability of managing and executing the tasks. The qualities of an effective leadership can be use of superior mental energies and motivational powers to make their teams encouraged and determined to perform. According toRead MoreLeadership and Power1689 Words   |  7 PagesAbstract Power is a fascinating concept. Babies experience power related to obtaining nourishment and comfort; adults recognize how power affects their jobs, lifestyle and relationships. Sometimes, giving away power means you get more. Sometimes delineating your power boundaries is necessary for survival. That is why power is paradoxical its outcomes are counterintuitive to the inputs. The law of attraction suggests a principle of cause and effect that you influence your own reality and the responsesRead MoreLeadership Power10268 Words   |  42 PagesReport: Leadership, Power Influence. {draw:frame} Which form of power has the best influence on effective leadership? Word count: 2,746 Executive Summary Leadership, power and influence is a theme within management that is constantly developing overtime. Leaders are continuously developing new and innovative ways to empower their followers in order to get the best out of them. For the purpose of this report, we have decided to look at the assumption that leadership is basedRead MoreLeadership Power10259 Words   |  42 Pages Leadership, Power Influence. {draw:frame} Which form of power has the best influence on effective leadership? Word count: 2,746 Executive Summary Leadership, power and influence is a theme within management that is constantly developing overtime. Leaders are continuously developing new and innovative ways to empower their followers in order to get the best out of them. For the purpose of this report, we have decided to look at the assumption that leadership is basedRead MorePower Of Leadership : Reward Power937 Words   |  4 PagesPower: Effectiveness in Leadership. Reward Power can be gained from one s capacity to reward compliance. Reward power is used to support legitimate power. When someone is rewarded or might receive a potential reward such as through recognition, a good job assignment, a pay rise, or additional resources to complete a job, the employee may respond in kind by carrying through with orders, requests and directions, according to Gibson et al. (1991:331). Reward power is a powerful motivator in the workplaceRead MorePower And Leadership Influence On Leadership Essay882 Words   |  4 PagesTutor: Date: Power and Leadership Influence Introduction Leadership has been a topic that has been researched for a long time in many disciplines. Leadership as a personality focuses on the characteristics of an individual that gives them power to act as leaders. There is leadership as an attribution this approach views leadership as phenomenon that causes group of followers to have outcomes.(Wu et al, 2010, 90).Researchers have used the following approaches to study leadership; they are mainlyRead MoreManagement, Power, And Leadership1560 Words   |  7 PagesManagement, power and leadership all in one way or the other add up to the same thing. This is because for each of the terminologies to be effected as require, power is vital. Despite the fact that any individual can possess power and not be in leadership, the reverse is not the case; one cannot be a leader and not possess power (Sarkissian, 2010). In the same way managers and CEOs for organizations need to possess some degree of power, better still authority for them to perform th eir duties effectivelyRead MoreThe Power Of Servant Leadership1312 Words   |  6 PagesThe Power of Servant Leadership Many individuals placed in positions of authority become less mindful of others feelings and needs; meanwhile, their subordinates devote tremendous energy to watching and interpreting the actions of their leaders and the end result is a toxic tandem where employees feel underappreciated and over controlled (Marquis Houston, 2015). This statement presents a problem in the work force today that needs to be combated by a different type of leadership than most are usedRead MoreThe Between Power And Leadership1422 Words   |  6 Pagesgovernment procedures have been executed across the world, many of which begin within the roots of an individual in power. In response to these catastrophes, many are searching for answers as to how these disasters were instantiated, and how the correlation between power and leadership influence the outcome of atrocities evolving around the world. Based on the evidence, power and leadership are dissimilar due to the fact that both methods of ruling wage o pposing levels of intimacy to their communities

The Agricultural And Food Sciences - 1713 Words

UNIVERSITY OF MANITOBA FACULTY OF AGRICULTURAL AND FOOD SCIENCES Internationally Educated Agrologists Post-Baccalaureate Diploma Program (IEAP) AGRICULTURE INDUSTRY IN NIGERIA AGRI 4000-PRACTICING THE PROFESSION OF AGROLOGIST Nathaniel Akinkunmi 7764897 Introduction The agriculture industry in Nigeria has opportunities that are not maximized due to challenges it is facing. Background Nigeria is the most populous country in Africa with a population of 177,155,754 and was governed by the British government till October 1st, 1960 when Nigeria gained independence. The Capital of Nigeria is Abuja located in the centre of the country. Nigeria is located in West Africa between Benin and Cameroon. Natural resources include natural†¦show more content†¦Food security is still a major issue in Nigeria as a large percentage of the societies are agrarian societies. The government has to concentrate more on the development of modern technology and increase financial investment in the agricultural sector. Nigerian agricultural productivity is still low when compared to major producers in the world (FAO, 2013). It has both human and natural resources that can make it to be among the best economies in the world. Nigeria has been working on reform agenda for the past few years. Furthermore, economic growth is targeted towards domestic market. This is driven by strong performance of agriculture, trade, telecommunications and manufacturing sectors. However, this strong economic growth has not led to higher employment rates. Unemployment is still a major issue in Nigeria. The government addresses the public’s dissatisfaction in its governance with promises to make job creation a priority. Nigerian government is targeting information communication technology (ICT), entertainment, meat, leather, and construction and tourism industries for job creation. Nigeria is made up of about 200 ethnic groups. There are more than 400 languages in Nigeria. The main ethnic groups are Hausa-Fulani in the North, Ibo in the Southeast and Yoruba in the Southwest. Nigeria plays a key role in the African Union, the New Partnership for Africa’s Development (NEPAD), and the Economic Community of West Africa States (ECOWAS)(The World Bank,

The Hunters Moonsong Chapter Twelve Free Essays

â€Å"Good practice,† Christopher said, stopping next to Matt as he headed out of the locker room. â€Å"You’ve got some great moves, man.† â€Å"Thanks,† Matt said, glancing up from putting on his shoes. We will write a custom essay sample on The Hunters: Moonsong Chapter Twelve or any similar topic only for you Order Now â€Å"You were looking pretty good out there yourself.† He could tel Christopher was going to be a solid team-mate, the kind of guy who did his job and focused on the big picture, working to help the rest of the team. He was a great roommate, too, generous and laid-back. He didn’t even snore. â€Å"Want to skip the dining hal and order a pizza?† Christopher asked. â€Å"This is my night to beat you at Guitar Hero – I can feel it.† Matt laughed. In the couple of weeks they’d been living together, he and Christopher had been working their way through al the Wii games Christopher had brought with him to school. â€Å"Al right, I’l see you back at the room.† Christopher slapped him on the back, grinning widely. After Christopher left, Matt took his time getting his things together, letting the other guys get out of the locker room ahead of him. He felt like walking back to the dorm alone tonight. They were a nice bunch of guys, but he was sore and tired. Between footbal practices and Vitale Society pledge activities, he’d never worked his body quite so hard. It felt good. He felt good. Even the stupidest of the Vitale activities – and some of them were pretty stupid: they’d had to work in teams to build houses out of newspaper the other night – were kind of fun, because he was getting to know some amazing people. Ethan had been right. As a group, the pledges were smart, determined, talented, everything you’d expect. And he was one of them. His classes were interesting, too. Back in high school he’d gotten okay grades but had mostly just done what he had to do to pass. The Civil War, geometry, chemistry, To Kill a Mockingbird: al his schoolwork had sort of blended into the background of his real life of friends and sports. Some of what he was doing at Dalcrest was like that, too, but in most of his classes, he was starting to see connections between things. He was getting the idea that history, language, science, and literature were al parts of the same thing – the way people thought and the stories they told – and it was real y pretty interesting. It was possible, Matt thought, with a self-mocking grin, that he was â€Å"blossoming† in col ege, just like his high school guidance counselor had predicted. It wasn’t ful y dark yet, but it was getting late. Matt sped up, thinking about pizza. There weren’t a lot of people roaming the campus. Matt guessed they were either in the cafeteria or holed up in their rooms, afraid. He wasn’t worried, though. He figured there were a lot more vulnerable targets than a footbal player. A breeze started up, waving the branches of the trees on the quad and wafting the smel of grass to Matt. It stil felt like summer. In the bushes, a few early-evening fireflies blinked on and off. He rol ed his shoulders, enjoying the stretch after a long practice. Up ahead, someone screamed. A guy, Matt thought. The cry cut off suddenly. Before he could even think, Matt was running toward the sound. His heart was pounding, and he tried to force his tired legs to move faster. That was a sound of pure panic, Matt thought. He strained his ears but didn’t hear anything except his own ragged breaths. As he came around the business building, a dark figure that had been bent over something in the grass took off, its long skinny legs flying. It was moving fast, and its face was completely concealed by a hoodie. Matt couldn’t even see if it was a guy or a girl. He angled his own stride to race after the figure in black but came to a sudden halt by the shape in the grass. Not just a shape. For a moment, Matt’s mind refused to process what he was seeing. The red and gold of a footbal jersey. Wet, thick liquid spreading across it. A familiar face. Then everything snapped into focus. He dropped to his knees. â€Å"Christopher, oh no, Christopher.† There was blood everywhere. Matt frantical y felt at Christopher’s chest, trying to figure out where he could put pressure to try to stop the bleeding. Everywhere, everywhere, it’s coming from everywhere. Christopher’s whole body was shaking, and Matt pressed his hands against the soaking footbal jersey to try to hold him stil . Fresh blood ran in thick crimson streams against the brighter red of the jersey’s material. â€Å"Christopher, man, hold on, it’s going to be okay. You’l be okay,† Matt said, and pul ed out his phone to dial 911. His own hands were covered with blood now, and the phone was a slimy mess as he held it to his ear. â€Å"Please,† he said, his voice shaking, â€Å"I’m at Dalcrest Col ege, near the business building. My roommate, someone attacked my roommate. He’s bleeding a lot. He’s not conscious.† The 911 operator started to ask him some questions and Matt tried to focus. Suddenly Christopher opened his eyes, taking a deep gulp of air. â€Å"Christopher,† Matt said, dropping his phone. â€Å"Chris, they’re sending an ambulance, hold on.† The shaking got worse, Christopher’s arms and legs vibrating in a rapid rhythm. His eyes settled on Matt’s face, and his mouth opened. â€Å"Chris,† Matt said, trying to hold him down, trying to be gentle, â€Å"who did this? Who attacked you?† Christopher gasped again, a hoarse gulping sound. Then the shaking stopped, and he was very stil . His eyelids slid down over his eyes. â€Å"Chris, please hold on,† Matt begged. â€Å"They’re coming. They’l help you.† He grabbed at Christopher, shook him a little, but Christopher wasn’t moving, wasn’t breathing. Sirens sounded in the distance, but Matt knew the ambulance was already too late. How to cite The Hunters: Moonsong Chapter Twelve, Essay examples

Frankenstein 72 Essay Example For Students

Frankenstein 72 Essay In agreement that Mary Shellys novel, Frankenstein takes its meaning from tensions surrounding the cultural concerns of human nature, its potentials and limits and forces that go into the making. The following will support this statement and tie traits from the book to todays society. Many lessons are embedded into Mary Shelleys Frankenstein, including how society acts towards the different. The monster fell victim to the judging of a a person by only his or her outer appearance. Whether people like it or not, society summarizes a persons characteristics by his or her physical appearance. Society has set an unbreakable code individuals must follow to be accepted. Those who dont follow the standard are hated by the crowd and banned for the reason of being different. When the monster ventured into a town he had hardly placed foot within the door before the children shrieked, and one of the women fainted . From that moment on he realized that people did not like his appearance and hated him because of it. If villagers didnt run away at the sight of him, then they might have even enjoyed his personality. The monster tried to accomplish this when he encountered the De Lacey family. The monster hoped to gain friendship from the old man and eventually his children. He k new that it could have been possible because the old man was blind, he could not see the monsters repulsive characteristics. But fate was against him and the wretched had barely conversed with the old man before his children returned from their journey and saw a monstrous creature at the feet of their father attempting to do harm to the helpless elder. Felix darted forward, and with supernatural force tore from his father, to whose knees clung Felixs action caused great pain to the monster. He knew that his dream of living with them happily ever after would not happen and with the encounter still fresh in his mind along with his first encounter of humans, he ?declared everlasting war against the species, and more than all, him who had formed the creature and sent him forth to this misery.? The monsters source of hatred toward humans originates from his first experiences with humans. In a way the monster started out with a childlike innocence that was eventually shattered by being constantly rejected by society time after time. His first encounter with humans was when he opened his yellow eyes for the first time and witnessed Victor Frankenstein, his creator, rush out of the laboratory. Would this have happened if society did not consider physical appearance to be important? No. If physical appearance were not important then the creature would have had a chance of being accepted into the community with love and care. But society does believe that physical appearance is important and it does influence the way people act towards each other. Frankenstein should have made him less offending if even he, the creator, could not stand his disgusting appearance. There was a moment however when Frankenstein was moved by the creature. He felt what the duties of a creator towards his creature were and decided that he had to make another creature, a companion for the original. But haunting images of his creation (from the monsters first moment of life) gave him an instinc tive feeling that the monster would do menacing acts with his companion, wreaking twice the havoc! Reoccurring images of painful events originating from a first encounter could fill a person with hate and destruction. We as a society are the ones responsible for the transformation of the once childlike creature into the monster we all know. The public doesnt realize that our society has flaws, and that they must be removed before our primal instincts continue to isolate and hurt the people who are different. With such a large amount of technology among us, some people may wonder why such an advanced civilization still clings on to such primitive ways of categorizing people. Victor Frankenstein, as he huddled in the corner of his room, with only bed sheets to offer a hint of security, plagued himself with questions as to how he could create such a catastrophe. A being of immense proportions, Victors life-long work, stood lingering over Victors bed and the only thought repeating in th e creators mind was how wretched it is .u43f5c1281a95f7869273bc9b13d83931 , .u43f5c1281a95f7869273bc9b13d83931 .postImageUrl , .u43f5c1281a95f7869273bc9b13d83931 .centered-text-area { min-height: 80px; position: relative; } .u43f5c1281a95f7869273bc9b13d83931 , .u43f5c1281a95f7869273bc9b13d83931:hover , .u43f5c1281a95f7869273bc9b13d83931:visited , .u43f5c1281a95f7869273bc9b13d83931:active { border:0!important; } .u43f5c1281a95f7869273bc9b13d83931 .clearfix:after { content: ""; display: table; clear: both; } .u43f5c1281a95f7869273bc9b13d83931 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u43f5c1281a95f7869273bc9b13d83931:active , .u43f5c1281a95f7869273bc9b13d83931:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u43f5c1281a95f7869273bc9b13d83931 .centered-text-area { width: 100%; position: relative ; } .u43f5c1281a95f7869273bc9b13d83931 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u43f5c1281a95f7869273bc9b13d83931 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u43f5c1281a95f7869273bc9b13d83931 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u43f5c1281a95f7869273bc9b13d83931:hover .ctaButton { background-color: #34495E!important; } .u43f5c1281a95f7869273bc9b13d83931 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u43f5c1281a95f7869273bc9b13d83931 .u43f5c1281a95f7869273bc9b13d83931-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u43f5c1281a95f7869273bc9b13d83931:after { content: ""; display: block; clear: both; } READ: Nuclear Power: Cons Analysis Essay His yellow skin scarcely covered the work of muscles and arteries beneath; his hair was of a lustrous black, and flowing; his teeth of pearly whiteness; but these luxuriances only formed a more horrid contrast with his watery eyes, that seemed almost of the same colour as the dun-white sockets in which they were set (P.56)This is the beginning of Victors disclaiming attitude toward his creation and consequently initiates the monsters condemnation to a life devoid of human companionship. At birth, the creature appears to not be either violent or vicious, but unfortunately, the rejection by his creator drives it to a life full of revenge. Rather than focusing this child-like hatred on Victor, the monster hits its creator where it hurts; his loved ones. This originally peaceful monster, now bitter and hateful, resorts to random acts of violence to compensate for its mistreatment. At birth, when the first spark of life shot through the creature, there is an apparent natural love and respect for the creator. Victor, on the other hand, fled in disgust at first sight of the miserable monster which I have created(57)and hoped to never see it again. But like a child, Frankensteins monster returned expecting to be accepted: And his eyes, if eyes they may be called, were fixed on me. His jaws opened, and he muttered some inarticulate sounds, while a grin wrinkled his cheeksone hand was stretched out, seemingly to detain me(57). Despite the initial desertion by its creator the monster is longing for fatherly affection. Victor again flees from the monster and this time it does not return and disappears for almost two years. From this moment on, Frankensteins monster demands retribution for his banishment from civilization. The last appearance from the creature revealed a loving and needy soul. But two years of loneliness and solitude has turned the monster into a depraved wretch, whose delight was in carnage and misery(74) as seen in the murder of William. The creature, in contrast to his initial feelings, has exhibited anger and frustration toward his situation. This beast, like a child, uses the most available means of persuasion to get what it wants. But unlike a little child, who may cry or whine for attention, the massive monster utilizes its unhumanlike force to put the point across: Nothing in human shape could have destroyed that fair child(73). Victor concludes that he himself is nothing but the author of intolerable evils(88) and that he would live in daily fear lest the monster whom I had created should perpetrate some new wickedness(89). Victor, as well as the reader, has a strong intuition that the monster will indeed commit additional monstrosities. William Frankenstein is only the beginn ing. Cursed, cursed creator! Why did I live? Why, in that instant did I not extinguish the spark of existence which you had so wantonly bestowed(132). The monster, now totally rejected by man, has reached the point where life seems hopeless. Despite this, the creature does suggest a remedy for its brooding melancholy; a mate. I am malicious because I am miserableand you my creator should pity me,(140) is the excuse used by the beast and threatens to work at your (Victor) destruction and desolate your heart, so that you shall curse the hour of your birth(141) if Victor did not comply. Conscience overtakes Victor and he refuses to complete the task, knowing full well the monstrous hell that awaits him. This originally peaceful creature, Victors conception, now vows to fully unleash an unholy wrath on the creators life because revenge remains revenge(162). But remember, I shall be with you on your wedding-night(163). These words echo through Victor Frankensteins head, making him uneasy and spiteful towards the beast for being the murderer of my peace(163). But a deeper meaning lies behind this statement by the monster. The creature does in fact appear on Victors wedding night, but he is not the target, Elizabeth his wife is. The monster has administered complete revenge on Victor by eliminating the creators dearest love; lifeless and inanimateher bloodless arms and relaxed form flung by the murderer on its bridal brier(189). This, consequently, is a parallel to the isolation from love bestowed on the monster. Frankensteins creation with its childlike emotions emerged as a tender being with no malice of thought. But the immediate feeling of rejection summoned anger in the beast that eventually wiped all joy out of its creators life. The monster, as birth, wanted nothing more than to be satisfied and loved. Yet, after all revenge had bee n played out, the creature felt a sense of fulfillment in accordance to its creators misery: I am satisfied, miserable wretch! You have determined to live, and I am satisfied(196), and with its revenge complete is soon borne away by the waves and lost in darkness and distance(215). .u1ae2819aa86abe3f0102b77fb7bb6ce8 , .u1ae2819aa86abe3f0102b77fb7bb6ce8 .postImageUrl , .u1ae2819aa86abe3f0102b77fb7bb6ce8 .centered-text-area { min-height: 80px; position: relative; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 , .u1ae2819aa86abe3f0102b77fb7bb6ce8:hover , .u1ae2819aa86abe3f0102b77fb7bb6ce8:visited , .u1ae2819aa86abe3f0102b77fb7bb6ce8:active { border:0!important; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .clearfix:after { content: ""; display: table; clear: both; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1ae2819aa86abe3f0102b77fb7bb6ce8:active , .u1ae2819aa86abe3f0102b77fb7bb6ce8:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .centered-text-area { width: 100%; position: relative ; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1ae2819aa86abe3f0102b77fb7bb6ce8:hover .ctaButton { background-color: #34495E!important; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1ae2819aa86abe3f0102b77fb7bb6ce8 .u1ae2819aa86abe3f0102b77fb7bb6ce8-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1ae2819aa86abe3f0102b77fb7bb6ce8:after { content: ""; display: block; clear: both; } READ: The French And Indian War Essay

Impairment of the Assets-Free-Samples for Students- Myassignment

Question: Discuss about the Impairment of Assets. Answer: Introduction: The main idea behind the principle of IAS 36 is the fact that an asset must never be reported at more than its fair value. In case, the carrying value is more than the recoverable amount, then the asset is stated to have been impaired. In such a case, the asset must be reduced to the carrying value of the asset to its recoverable value and then the loss of impairment must be reported in the statement of profit and loss as an impairment loss. This accounting standard applies to certain group of the assets that do not generate the cash inflows individually such as the cash generating units. This standard applies to all of the assets for which the accounting standard states that the same must be impaired. The main exception to this fact is the inventories, deferred tax assets, the assets that derive from the employee benefits, financial assets that come under the scope of IAS 41. Then there are some of the assets that arise from the insurance contracts and the non-current assets that ar e held for sale. The amount that the company would receive when it sells an asset will have to be stated each eyar in the books of account. The fair value is less than the costs to sell which is the arms length sales price less the costs of disposal between the parties that have knowledge of the same (IFRS, 2017). Evidence of impairment testing: The following are some of the indicators that indicate that the asset has to be impaired: Market rate of interest Significant adverse changes in the technology Changes that takes place in the market, economy and also in the laws pertaining to the company in which the company operates Capitalisation is less than the net assets The internal sources include the internal structuring, evidences of the obsolescence or the physical damage to the assets. The assets that have an indefinite life or the ones that have been out to use are required to be tested each year (EY, 2017). Procedure for impairment: The following is the procedure for determining the impairment loss: The first step is concerned with the comparison of the assets carrying amount with the cash flows that have not been discounted which the same is expected to generate. In case, the cash flows that have not been discounted are more than the carrying value, then there is no requirement to recognise the impairment loss but then step 2 is very much necessary. When the undiscounted flows of the cash is higher than the cash flows that have not been discounted, then the step has to be followed. Step 2 is concerned with the measuring of the difference which exists between the carrying amount and the fair value. The fair value in the terms which is defined as the amount that one would receive when an asset has been sold or that would be paid in case the liability is transferred on the transaction date between the various participants of the market as on the date of the measurement. Only one test of impairment is required as per the provisions of the IFRS. If the carrying amount of that asset is more than its recoverable amount, then the excess amount would represent a loss of an impairment. This is the amount that is more than its fair value less the costs pertaining to the disposal of the asset or the value which is in use. For the long lived assets the test of impairment has to be compared. The step 1 of the GAAP testing means the comparison of the carrying value of the asset to its cash flows that the company would accrue in the future and that have been undiscounted. (AICPA store, 2017). Information required: The following is the information which is required: The likelihood of existence of more than 50% of impairment must be considered so as to check the impairment. This is somewhat based on the assessment of the relevant events and the circumstances. The examples of the same include the increase in the costs, fall in the cash flows etc. The fair value of the asset has to be impaired to its carrying amount. This has to be made sure than the goodwill is included and the presence of any significant unrecognised intangible assets has been taken into account. In case the carrying value is much more than the fair value of the unit of reporting, then the impairment loss has to be calculated. The third step is the calculation of the impairment loss. The implied fair value of the goodwill which is connected or which is linked with the units of reporting is compared with the carrying value of the goodwill. In case, the carrying value is more than the implied fair value, then the impairment loss shall be recognised and this would be up to a maximum of the carrying value of the goodwill (Accounting tools, 2017). Flexibility of the management: The management do not have any sort of flexibility since in case, the conditions exist, then the asset has to be impaired (Power tech exposed, 2017). Conclusion: The main idea behind the principle of IAS 36 is the fact that an asset must never be reported at more than its fair value. In case, the carrying value is more than the recoverable amount, then the asset is stated to have been impaired. In such a case, the asset must be reduced to the carrying value of the asset to its recoverable value and then the loss of impairment must be reported in the statement of profit and loss as an impairment loss. This accounting standard applies to certain group of the assets that do not generate the cash inflows individually such as the cash generating units. There are some of the conditions that exist on the basis of which an impairment is said to have taken place. In case the carrying value of the asset is less than the fair value of an asset, then the management has to impair that assets and reduce its carrying value to its fair value the management as such has no flexibility in this regard, they merely have to comply with the requirements of the accounting standards. The judgement has to resort to when it comes to the exercising of the factors that would lead to the impairment of an asset. Though there are some of the conditions that indicates an impairment but the management is duty bound to use its judgement, past experiences, experiences of the similar companies in the same industry References: Aicpastore.com. (2017).Procedural Differences in Impairment Testing. [online] Available at: https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CPA/Mar/InTesting.jsp [Accessed 27 Aug. 2017]. Bragg, S. and Bragg, S. (2017).Goodwill impairment testing. [online] AccountingTools. Available at: https://www.accountingtools.com/articles/goodwill-impairment-testing.html [Accessed 27 Aug. 2017]. Iasplus.com. (2017).IAS 36 Impairment of Assets. [online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 27 Aug. 2017]. Ifrs.org. (2017).IFRS. [online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/ [Accessed 27 Aug. 2017]. www.ey.com. (2017).Impairment accounting. [online] Available at: https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf [Accessed 27 Aug. 2017]. www.powertechexposed.com. (2017).Impairment testing. [online] Available at: https://www.powertechexposed.com/IAS_36_impairment_testing_GL_IFRS.pdf [Accessed 27 Aug. 2017].