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Leadership And Legacy Of John F. Kennedy - 1388 Words

John F. Kennedy His Leadership Legacy John F. Kennedy was born on May 29, 1917 in Brookline, Massachusetts and was known as (Jack). He was the son of Joseph P. Kennedy, an ambassador to Great Britain during Franklin D. Roosevelt administration. The Kennedy’s were one of the wealth family in American. He was one of the most important leader in America. When he graduated from Harvard University in 1940 he wrote a winning note with his publication of â€Å"Why England Slept†, it was an expansion of his senior thesis about the lack of preparedness of Britain for World War II. Also his part in the war distinguished his bravery and he was a hero. He won an election as a Congressman for Truman’s welfare programs and upset Senator Henry Cabot Lodge by winning his seat from him for US Senate. His senate career started off rocky because he refused to have Senator Joseph McCarthy condemn for his relentless pursuit of suspected communists. But has was going to vote against McCarthy, but he missed it do to being hospitalized after back surgery. In 1941 he joined the U.S. Navy and two year later he went to South Pacific, in which he was given the command of a Patrol Torpedo boat. Because of his heroic rescue of survivors in his crew he won the Navy and Marine Corps Medal as well as the Purple Heart. Being a supporter of President Franklin D. Roosevelt, he was appointed chairman of the Securities and Exchange Commission in 1934 and in 1937 is when he was namedShow MoreRelatedJohn F. Kennedy 1158 Words   |  5 PagesAssassination, and Legacy of John F. Kennedy written by Dean R. Owen is a series of reflections of people who knew and admired John F. Kennedy. Most people in the book discuss where they were the day of his assassination, their reaction, and how it affected everything and everyone around them. Others speak about what kind of leader Kennedy was, the legacy he left behind, and how when he died the country was never the same. Owen writes about people who once worked for Kennedy as well as hisRead MoreKing Henry V And John F Kennedy Speech Analysis1502 Words   |  7 PagesSpeeches of King Henry V and John F. Kennedy There are various authors whose motives have always been trying to either educate or entertain their audiences via their works and have been basing their writings on politics for centuries. Henry V by William Shakespeare is an ideal example of the manner in which great political writings have been influencing politics for many years including the present day. Various influential and famous political leaders have always been determined to quote variousRead MoreThe Leadership And Legacy Of John Fitzgerald Kennedy3150 Words   |  13 PagesCamelot: The Leadership and Legacy of John Fitzgerald Kennedy Carson Ray Senior Division Individual Historical Paper Paper Length: 2,470 words To the average person, Camelot was an era of promise, hope, perfection, and the struggle for equality. It was America’s only real with national royalty as the people looked to the president and first lady for fashion, their connections to Hollywood and the very rich, and how to comport themselves in a most glamorous manner..Read MoreThe Leadership Styles of John F. Kennedy and Ronald Reagan Essay980 Words   |  4 PagesThe purpose and the intent of this paper are to compare and contrast the leadership styles and scope of influence of two historical leaders. This paper will capture what made this historical leader effective looking at these points of interest one) Integrity, two) Knowledge, three) Sincerity of purpose and four) Care for others. This paper will also view how the historical leader influenced the lives of others in a positive or negative way. How will or has this leader been remembered in history?Read MoreAnalysis Of President John F. Kennedy s Short Term As P resident Of The United States1544 Words   |  7 PagesPresident John F. Kennedy MSgt Corey B. Kennedy Air Force Senior Noncommissioned Officer Academy For two years and ten months, America had a visionary leader that inspired a generation to achieve things as a country once thought impossible. For two years and ten months, America had a president that used ethical leadership in decisions that impacted not just the United States, but the world as a whole, and left a lasting legacy. There are a many defining moments from President John F. Kennedy’sRead MoreJohn F. Kennedy: A Legacy Never Forgotten1377 Words   |  6 Pages Forgive your enemies, but never forget their names(Brainy Quotes). John F Kennedy said this during one of his speeches, and ironically no one will ever forget the name of the person who murdered him, Lee Harvey Oswald, an enemy of the American Public. When Kennedy ran for office, he had to seem like the more experienced candidate and appeal to all of the people. During his speeches, Kennedy engaged his audiences and they hung on his every word. However, the tragic event of his assassinationRead MoreJohn F. Kennedys Inaugural Address1049 Words   |  5 PagesJohn F. Kennedy’s Inaugural Address Ceremonial speeches are given to mark ceremonial events and help a society move beyond their differences. John F. Kennedy gave a ceremonial speech, his inaugural address, on January 20th, 1961, marking one of the most historic speeches in time. In John F. Kennedy’s Inaugural Address speech, that is being evaluated today, the author uses social cohesion as a call for the nation to give back to the country, as we should do of course, and to ask, and expect lessRead MoreThe Legacy Of John F. Kennedy1176 Words   |  5 PagesJohn F. Kennedy did a lot for our country although his presidential term was cut short. He had a certain allure to him that Americans liked. Kennedy knew what to do to gain the votes of all different types of voters no matter their age, race, or religion. His campaign and presidency have inspired even today’s presidents and presidential candidates in multiple ways. John F. Kennedy was a spectacular man and president that brought a fresh feel to Americ a and who left a legacy that will never be forgottenRead MorePresident John F Kennedy s Leadership And Learning1018 Words   |  5 Pagesâ€Å"Leadership and learning are indispensable to each other† President John F Kennedy. President Kennedy always understood the value of continuing to educate him-self to be a well-rounded leader; this is why he was well known as such a successful one. By now it is evident that effective leadership is a culmination of nature and nurture because â€Å"effective leaders are not born or made† (Lussier, 8). Researchers even estimate that â€Å"30 percent of leadership is heritable, whereas 70 percent is developed†(LussierRead MoreThe Legacy Of John F. Kennedy1085 Words   |  5 PagesJohn Fitzgerald Kennedy made history as America’s youngest and first Catholic President. JFK, or â€Å"Jack† Kennedy, was born into a wealthy family, who were considered American royalty. Jack Kennedy was only our President for a few short years, but the stories of his assassination and his legacy live on today. President Kennedy was easily one of America’s most famous leaders of all time. John F. Kennedy was born in Brookline, Massachusetts, on May 29, 1917. Jack was the second of nine children born

Math System Essay - 769 Words

double[] mynewArray = {1.9, 2.9, 3.4, 3.5}; // Print all the array elements for (int i = 0; i mynewArray.length; i++) { System.out.println(mynewArray[i] + ); } // Summing all elements double sum = 0; for (int i = 0; i mynewArray.length; i++) { sum += mynewArray[i]; } System.out.println(Total is + sum); // Finding the largest element double largest = mynewArray[0]; for (int i = 1; i mynewArray.length; i++) { if (mynewArray[i] largest) largest = mynewArray[i]; } System.out.println(Max is + largest); } } Output: 1.9 2.9 3.4 3.5 Total is 11.7 Max is 3.5 OOPS Concepts OOPs or Object- Oriented Programming is basically†¦show more content†¦It is invoked when an object is created. It is defined on the name of class and does not have any explicit return type. For Example: class Choco{ Choco(){System.out.println( Choco is created);} public static void main(String args[]){ Choco b=new Choco(); } } Output: Bike is created This Key Word For refering current object, This keyword is used in JAVA. Following are some key uses of this keyword: †¢ To refer cvariable of current class instance †¢ To implicitly invoke method if current class †¢ this() can also be considered for invoking constructor of current class Inheritance Inheritance in java is a methodology in which one object gets every one of the properties and nature of parent object mainly used for Method overriding and code reusability. Super Key Word The super keyword is a reference variable mainly referring the immediate parent class object. Polymorphism The literal meaning of polymorphism is a state of having many forms. When applied to Java, it describes its method to process objects of various forms and classes through a single interface. Abstraction Abstraction in Java is used to show theShow MoreRelatedWhen Math and Science Rule the School Essay1071 Words   |  5 PagesIn his essay â€Å"Dehumanized: When Math and Science Rule the School† published in Harper’s Magazine, Mark Slouka argues that mathematics and science are overshadowing important humanity studies throughout schools all over the United States. Slouka’s use of emotional and ethical appeals through personal experiences and extensive observation offer insight into what he believes is a problem in our modern society: Math and Science studies receiving more focus and importance than the humanities. Slouka’sRead MoreBabylonians and the Contributions to Math1605 Words   |  7 PagesEssay #1: History The history of ancient Babylonia is really long, but this essay is a short and to the point summery of the entire history. The history of Babylonia started near the end of the year 2000 BC, when invaders were attacking the Sumer kingdom. Sumer was a powerful kingdom in the western part of Asia, and it some what occupied what would become Babylonia. After the kingdom of Sumer was destroyed the city-states of Larsa and Isin came into settle on the land once occupied by Sumer. ThisRead MoreEssay on Classroom Observation Report940 Words   |  4 Pagesin this essay. It will also cover personal experiences, such as disappointing and exciting moments in the classroom. Lastly, this essay will discuss the Danielson domains and professional dispositions and how they are used in the Port Louisa school system. In response to the question; â€Å"Do I still want to be a teacher?† my answer is clear: yes. There are a few reasons I chose Math Education as my major. Numbers and problem solving have always been extremely interesting. Subjects like math and scienceRead MoreFunctional Skills : Instructional Strategies And Curriculum932 Words   |  4 Pagesand Curricula This essay presents research-based instructional strategies commonly used in classrooms for students with intellectual disabilities. Students with intellectual disabilities learn differently and slower than students without intellectual disabilities. They have trouble learning in school and trouble with everyday life skills. However, they can learn and do learn when taught with the best practices, instructional strategies and principles as presented in this essay. Instructional StrategiesRead MoreHave You Ever Been A Student, And You Think The Teacher1283 Words   |  6 Pagesjust talking to hear themselves talk? Do you feel yourself being filled with information you will never use in the â€Å"Real World†? These questions have been asked many times and by many people. The school system in the United States is changing from the foundation to the top. The school system has failed many students by their teaching methods and the textbooks students are forced to use. People such as Paulo Freire PhD have observed countless hours of good teaching and bad teaching methods. FreireRead MoreSchool Is Bad For Children Essay1485 Words   |  6 Pagesways that America s education system is harming children and introduces several ways he believes it can be improved. Although Holt makes a few logical arguments, his essay lacks credibility and his ideas to abolish school attendance, to always have paired learning, and to end fixed curriculum (leave much to be argued) Holt makes several assumptions and talks of schools that do certain things but he never uses evidence to back up what he says. This makes his essay less credible because it is onlyRead More`` Wrong Answer : A Case Against Algebra II1641 Words   |  7 Pagesto represent real life problems that are hard to swallow for anyone who doesn’t look at the world from the perspective of a mathematician. In his essay, â€Å"Wrong Answer: A Case Against Algebra II†, Nicholson Baker addresses this problem and explains why he thinks Algebra II should not be seen as a staple in the education of High school students. The essay begins with the creation of Algebra in 1545 by doctor Giordano Cardan. It was created to be this way of simplifying problems and Cardan believed itRead MorePersonal Narrative: My Journey to Literacy Essay1133 Words   |  5 PagesAll I could remember on my journey to literacy was my concern over my brother and sister’s ability to read and write including solving math problems. That did not really motivate not to become literate; I was extremely playful as a child. What I am able to remember is my first day of school, I cried like a baby when my mom dropped me off. I soon began to grow out of my baby stage and school became really interesting. Even though it was not as hard as it is now, the value that pushed me to be literateRead MoreThe Effect Of Fine Arts On Standardized Tests Scores993 Words   |  4 Pageswhen implementing the fine arts. One area that lacks improvement is the math and sciences. Garcia et. al states that there is no significant correlation b etween improved math and science scores and fine arts exposure. This lack of improvement is a serious factor that must be considered while discussing the effects of fine arts. In today’s society, the majority of growing career fields are the fields that require a strong math and science background such as the STEM fields. In the next eight yearsRead MoreEssay about Writing in Electrical Engineering738 Words   |  3 Pagesreading through the NMSU undergraduate catalogue and asking peoples advice, I found out that our university has one of the top 5 engineering colleges in the entire country and problems were solved! With a fascination of electronics and a steady hold on math, I decided that Electrical Engineering was the choice for me. However, after completing my first semester and gaining a greater knowledge on what Electrical Engineering is all about, I have a greater understanding of how important English and writing

The Secret Garden By Frances Hodgson Burnetts - 1601 Words

Within Frances Hodgson Burnetts ‘The Secret Garden’ nurture is explored through the young protagonist, Mary Lennox, and the image of the garden itself. Through the image of the garden, nurture can be seen through its growth as well as its symbolism of motherhood. Although, the more obvious portrayal of how significant nurture is can be seen through the attitude of the protagonist and her journey from India to Yorkshire, and the events that unfold. Throughout this essay I will explore the results of poor nurture from the research of psychoanalysis, John Bowlby (Holmes, 1993) as well as critical views on the representation of males and females in children’s literature in the 19th century ([Rose, 1984], [Rousseau, 1762], [Gerzina, 2006])†¦show more content†¦John Bowlby, psychoanalysis, generated his own theory of attachment (DATE). Delving into the kind of attachment a child has with their parents, as well as their primary care-giver. Through his research â€Å"Bowlby identified protest as the primary response produced in children by separation from their parents† (Holmes, 1993. Pg., 72). This protest is absent within the novels protagonist, therefore showing that she was not around her parents long enough to make a secure attachment, however, an explanation for Mary’s attachment can be described as ‘insecure avoidant’, this is where (Holmes, 1993. Pg., 79) â€Å"The child attempts to minimise needs for attachment in order to forestall rebuff, while at the same time remaining in distant contact with the care-giver† – This can be seen through her disassociation with other people, as well as her lack of interest in playing. â€Å"I don’t want boys! Go away!† (Burnett and Gerzina, 2006. Pg., 7). Avoiding engagement with those around her suggests an aversion to attachments, not wanting to create a bond as, from what can be seen in the novel, she has never had a form of friendship in her life. It can also be said that if a child has never known attachment, this will stick with them throughout their life, making it difficult for them to form any bond, solely because they have never known how to do so. This can be seen duringShow MoreRelatedThe Secret Garden By Frances Hodgson Burnett1306 Words   |  6 Pages The Secret Garden is a classic English novel written by Frances Hodgson Burnett. It tells the story of a young girl named Mary, a spoiled child brought up in India by her mother and father. When the cholera outbreak claims Mary s parents, she is sent to England to live with her uncle; wherein a spectacular collection of events leads her life in a direction she never imagined. The novel is set in the late 1800’s in Yorkshire, England with an orphaned Mary arriving from India. Here, MaryRead More The Secret Garden by Frances Hodgson Burnett Essay563 Words   |  3 PagesThe Secret Garden by Frances Hodgson Burnett The book, The Secret Garden, by Frances Hodgson Burnett, is about a little girl named Mary who discovers a garden that had been kept a secret for a very long time. After Mary became an orphan, she was forced to move in with her uncle, Mr. Craven, who is a very busy businessman and lives in a very big house. At that time Mary was a depressed girl who disagreed with everybody and wanted to live in her own world. She, however, is a very curious girlRead MoreThe Secret Garden, by Frances Hodgson Burnett Essay examples902 Words   |  4 Pages The Secret Garden The Secret Garden, written by Frances Hodgson Burnett, was first published in 1910, tells a unique story about a 10 year old little girl Mary Lennox. The story goes through the transformation of main character Mary, Colin and the locked secret garden. Burnett uses many symbols during the process of these transformations. The power of nature is also presented as a magic in the story. The novel uses symbols to present different motifs like parallel lives ofRead MoreThe Importance of Companionship in The Secret Garden by France Hodgson Burnett732 Words   |  3 PagesThe book, â€Å"The Secret Garden† by France Hodgson Burnett is a wonderful fiction classic. The book contains 279 pages of one of Burnett’s work of arts. You will be amazed by the change that happens throughout the book. The story, â€Å"The Secret Garden starts off at the main character, Mary Lennox’s house in India. She lives there with her mother and father. Her father is an army captain who she hardly ever sees and her mother is a beautiful woman who doesn’t want anything to do with her daughter. MaryRead MoreThe Theme Of Happiness In The Secret Garden By Frances Hodgson Burnett1992 Words   |  8 PagesI feel represent the theme of Happiness in The Secret Garden, by Frances Hodgson Burnett. Happiness is expressed in a number of ways, many of which the characters do not know about. I chose to focus on this theme because I felt it was the most prominent and important in the story, and that the characters go through a great deal of development while experiencing it. Chapter One: There is No One Else â€Å"Mistress Mary, quite contrary, how does your garden grow? With silver bells and cockle shells, andRead MoreThe Author who Is Frances Hodgson Burnett Essay893 Words   |  4 PagesDuring the late nineteenth century and into the early twentieth century, Frances Hodgson Burnett stood apart from the astounding writers surfacing in Britain. She was most greatly recognized for the romantic themes that were woven delicately into her enchanting stories and her ability to portray spoiled stubborn children as strong heroic characters, which were greatly inspired by a lonely and sufferable childhood. â€Å"Burnett had an ability to recapture universal aspects of childhood and transformRead MoreThe Secret Garden Theme Analysis928 Words   |  4 Pages The Secret Garden Theme â€Å"My parents always thought about themselves, never about me.† This is a quote from Mary Lennox, who is the protagonist of The Secret Garden. This quote was one of the things that led to the main conflict of the movie. Mary’s parents die in India, and her parents never really paid any attention to her. She came out to be an emotionless girl. After her parents died she was sent to England, where she found that her familyRead MoreEssay about Comparing the Book and Movie Version of The Secret Garden652 Words   |  3 PagesThe Secret Garden: Book vs. Movie The Secret Garden is a film based on Frances Hodgson Burnetts classic childrens book bearing the same title. This movie is about a young girl who is literally shipped off to her uncles English castle after her parents are killed in an earthquake. The main character, Mary, is played by Kate Maberly. She is tossed into a world where sunlight and cheerful discourse seem as rare as the attention she receives from the sour-pussed housekeeper Medlock, played byRead MoreAnalysis Of Frances Hodgson Burnetts The Secret Garden1179 Words   |  5 Pages ¨The secret garden is always open now. If you look the right way, you can see the whole world is a garden,† Mary states. In Frances Hodgson Burnett, The Secret Garden, the theme was that you need to open up your heart to achieve happiness. Mary, Collin, Lord Craven, and Medlock all needed to learn one common thing, that they need to be able to open their hearts in order for them to be happy, which is what they all want. Mary, the protagonist and antagonist of this person versus self conflictRead MoreThe Secret Garden By Francis Hodgson Burnett1902 Words   |  8 Pagesa key role in the story The Secret Garden. In the story, Mary Lennox is an Indian high class girl with unfair skin whose parents who assigned a Nanny to address her every day need because her mother was not willing to and did not want her at all. After cholera killed most of the servants, her nanny and parents, her uncle Mr. Archibald takes her in and assigns her a servant to take care of her just like he does to his son Colin who is illed. After opening a hidden garden, Mary starts changing and with

Group Performance Analysis Essay - 1863 Words

During our recent group presentations, we covered negotiation, building teams, working in groups, managing conflict, effective meetings, facilitating team success, managing decisions and solving problems creatively (De Janasz, Wood, Gottschalk, Dowd, Schneider. 2006, pg 196-314). Our team was given working in teams for success as a presentation topic. I believe we not only clarified the topic but managed to use the content to our own benefit and produce a successful presentation. This essay highlights our ability to work co-operatively in a team, initiate a successful presentation, and reveal what we can do next time to improve our work techniques. â€Å"Negotiation is the process of two individuals or groups reaching a joint agreement†¦show more content†¦Mcalister-Kizzier). Breaking down the work load was an extremely effective technique and I would not hesitate to use this technique during during future evaluations. In 1996 Jim Oliver described negotiation as negotiators jointly searching a multidimensional space and then agreeing to a single point in the space(Oliver, Jim R, 31 July, 1996). We were to meet at a specific place and time, with some home research relevant to the task ahead. When it came to the meeting, one person was half an hour late, with no material, two more members with no material, two with relevant material, and one of the members with no written material but a slide show base created to fill with the relevant information. â€Å"Groups require open communication, mutual supportiveness, effective conflict management, discussion of strategy, and the appropriate weighing of individual inputs into group decisions† (Barrons Answers.com, 2008). From then on we had to re-assess and communicate who was doing what work load, and make sure that each individual pulled their weight. Despite the lack of input from some members the meeting did not fail. â€Å"The process of team building includes, (a) clarifying the goal, and building ownership across the team and (b)identifying the inhibitors to teamwork and removing or overcoming them†( Pages 1307-1325). Our meeting established team building as we clearly had two leaders, two thinkers, and two followers, weShow MoreRelatedSwot Analysis Of Burberry s Performance And The Financial Stability Of Burberry Group Limited2390 Words   |  10 Pagesreport provides a clear analysis and evaluation of the company and its financial statements, current performance, competitor’s performance and the financial stability of Burberry group limited. A financial ratio analysis carried out , touching the return on capital employed, gross profit %, net profit margin and current ratio to name a few. Calculations can be found in the appendices. Results from the data analysis show that when compared with the previous year, high performance was achieved. In someRead MoreConceptual Illustration For Quasi Experimental, Nonequivalent Control Group Design With Multiple Groups Essay1008 Words   |  5 PagesFigure 1. Conceptual illustration for quasi-experimental, nonequivalent control group design with multiple groups. The intent of this research study is to determine which one of the four professional development programs is going to be the most effective in improving employee performance. The research quasi-experimental design presented will be used to investigate and address the research questions and hypotheses. Populations and Participants. The population for this study will consist of supervisorsRead MoreThe Goldman Sachs Group, Inc. (GS) - Financial and Strategic SWOT Analysis Review961 Words   |  4 Pagesï » ¿The Goldman Sachs Group, Inc. 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A) assess the programs successes or failures B) present the program to a small test audience C) design the instructional content D) conduct a needs analysis 4) James is currently identifying the specific job performance skills needed, analyzing the skills of prospective trainees, and developing knowledge and performance objectives based on the deficiencies

Corporate Accounting & Reporting High Competition and New Technology

Question: Describe about the Corporate Accounting Reporting for High Competition and New Technology . Answer: Task A IAS 36 Impairment of Assets, describes a number of factors, responsible for declining the value of assets such as wear and tear, high competition and new technology. Thus a reduction in a recoverable amount below the carrying value of an asset can be said impairment (Henderson and et.al. 2015). Impairment loss is measured by comparing the value of property with its recoverable amount (the highest amount that can be attained through sale of fixed assets.) Present essay is based on the practical application of IAS 36 impairment. The relevant accounting standards have been discussed in the report for understanding the provisions which are to be followed while impairment of the asset. Analyses of different cases have been presented in which impairment is needed and where no impairment is required. The objective of the present essay is observing the nature of impairment loss and the discussing the disclosure to be made in books of accounts of an organisation in its reference. The objective of AASB 136 which is equivalent to IAS 36 is to present the procedures to be applied by the entity for ensuring that the assets are not carried at a value more than its recoverable amount. The prescribed standard applies to the period after beginning on or after 1st January 2005. The standard applies to all the assets except inventories, deferred tax asset, financial assets, a non-current asset held for sale, investment property, insurance contract asset and natural assets which are related to agricultural activity. IAS 36 Impairment of Assets. The standard deals with the methodology which should be adopted by a company for examination of the requirement of impairment of assets. It also outlines the conditions of reporting and accounts for impairment of significant assets. Due to the recession, a large no. of entities has contemplated to write off, a few of their long-term assets. A sudden decline in fair value of an asset due to obsolescence can be said impairment (Mirza and et.al.., 2010). The signs of impairment are to be required to identify on reasonable intervals, i.e. on a yearly basis. The signs which are to be identified are; reduction in cash is generating a capacity of an asset through the sale or decline in value due to its usage. IAS 36 mandates the requirement of evaluation that whether the signs of damage are present in any asset or not. Both external and internal resources are to be considered for the evaluation .of impairment. In case, the signs of impairment are not present even than intangible assets and goodwill are to be examined annually, but for fixed asset impairment test are carried out only if impairment exist (Bond and et.al., 2016). The disclosures that are required to be made in the books of accounts related to impairment are the amount of damage identified and the reason for the same. Along with this, the quantum of goodwill in CGU or CGUs as the case may be is presented. In notes to account, the techniques used in the valuation of asset and approach for ascertaining the assumption is described. Assumptions that have been used in valuing the asset and the growth rate that has been applied are also required to be included in notes to accounts. In the case of probability alteration which leads to damage; a sensitivity study will b required to calculate the damage which leads to impairment of the asset (Manea, 2016.). All the assets are to be valued at each reporting date to ascertain whether the impairment which was previously measured other than goodwill is in existence or not; the recoverable amount is recalculated in case the indication is present (Pearsons, 2014). A reversal of impairment loss is possible only if the base on which the recoverable amount was calculated has changed. In the case of an individual asset the increased carrying amount due to reversal cannot be more than carrying amount and thus no impairment loss is being recognised (Harris, and et.al. 2014). The reversal is immediately accounted in profit and loss account, and the asset is carried at revalued amount in books of account. The depreciation or amortisation of the asset is adjusted after the reversal so that the remaining value can be allocated on a systematic basis on remaining life of asset and same accounting policies can be applied on the amount. Practical Implication In case the recoverable amount is less than the carrying amount of asset, the difference between them is accounted as impairment. The recoverable amount of an asset is higher of value in use and fair value less cost of sale. Fair value less cost of sale means the amount after deducting the disposal cost of an asset and value in use refers the present value of projected cash flows and amount that is recovered in ultimate sale of asset when its functional life ends. If the asset is carried at historical cost, in that case, impairment loss is considered as an expense and accounted in profit and loss statement (Tsalavoutas et.al. 2014.). If the asset is revalued according to IAS 16 or IAS 38 the impairment loss will be accounted as a decline in revaluation and will be recognised as comprehensive income; will be reduced from revaluation surplus of that asset. When a series of CGUs or a CGU to which goodwill is allotted, is examined for goodwill in that situation impairment loss is first adjusted against the amount of available goodwill (Georgiades, 2008). If still any loss remains that it is assigned on a pro-rata basis to other assets of CGU. In any case, the carrying amount of an asset will not be reduced below zero or its personal recoverable amount (Tsalavoutas and et.al., 2014.). If impairment loss which is recorded in books of accounts is no more in existence according to internal and external sources, the carrying value of the asset can be enhanced, and the impairment loss apart from goodwill gets annulled. The practical issues related to the impairment testing includes assessment and reassessment of cash flows, determination of discount rates, reasonableness test of assumption, benchmarking and identification of impairment indicators. If net asset value is greater than market capitalization, than it gives arise to the requirement of impairment of asset. If the value in use (VIU) is greater than market capitalization than the assumption which has been taken for VIU may be challenging; therefore the projected cash flows may not be according to market and reasons should be determined behind it (Weil and et.al., 2013.). An intangible asset such as goodwill can be tested at an earlier from the end date of financial statement with necessary amendments at the end of the year. It is necessary to disclose discounting rate and long-term growth rate with related assumptions while using cash flow models (Interpreting Financial Statement, 2014). These include all discounting and lending rates and c ost of capital which are increasing according to the environment. No exemptions have been provided regarding disclosure requirement. According to the analysis, it could be concluded that top management must be included in providing analysis as the treatment of impairment is complex in nature. It affects the carrying value of the asset; hence proper reconciliation of value ascertained should be done before finalisation of amounts (Schmidt P. and et.al. 2013). Task B Journal Entries in the books of Crossbow Ltd: Date Entry Dr. (in $) Cr. (in $) 30th June 2015 Impairment Loss A/c Dr. 51,000 To Crossbow Ltd 51,000 This entry will be done for recognising impairment loss in the books of accounts of the company. Date Entry Dr. (in $) Cr. (in $) 30th June 2015 Profit Loss A/c Dr. 51,000 To Impairment Loss 51,000 This entry is for transferring impairment loss to profit and loss account. In the present situation the carrying amount of assets of the company is higher than the recoverable amount; therefore an impairment loss due to variation has been recorded. Working Notes Asset Amount (in $000) Land 171 Brand Crossbow Shoes.' 160 Shoe Factory 700 Machinery for manufacturing shoes 400 Goodwill on acquisition of competing companies 4 Total 1471 Calculation of Impairment Loss: Carrying amount of asset as per working note $1471000 Recoverable amount according to available data $1420000 Impairment Loss (Carrying amount Recoverable amount) $51000 It can be concluded from the above calculation that an impairment loss of $51000 which is being debited to profit loss account as an expense. Conclusion The present report depicts the situation which gives arise to impairment. The applicable standards IAS 36 has been included in the report for explaining the relevant disclosures and methods to be applied for ascertaining impairment loss of the asset. The second part of the report reflects the journal entries with proper working notes which make the explanation easier. References Books Journal Bond and et.al.b 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136. Accounting Finance. Detzen, D. Stork genannt Wersborg, T. and Zlch, H., 2016. Impairment of Goodwill and Deferred Taxes Under IFRS. Australian Accounting Review. 26(3).Pp.301-311. Georgiades, G. 2008. GAAP Financial Statement Disclosures Manual 2008-2009. CCH. Harris, P. and et.al. 2014. Converting Financial Statements from US GAAP to IFRS. The CPA Journal. 84(1), P.20. Henderson, S.and et.al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Manea, M.D. 2016. Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows. The Audit Financiar journal. Pp 14(139). Mirza, A. and et.al. 2010. Wiley IFRS: Practical Implementation Guide and Workbook. John Wiley Sons. Persons, O., 2014. A principles-based approach to teaching International Financial Reporting Standards (IFRS). Journal of Instructional Pedagogies. 13, P.1. Tsalavoutas, I.and et.al. 2014. Worldwide application of IFRS 3, IAS 36 and IAS 38, related disclosures, and determinants of non-compliance. Weil, R.L. and et.al. 2013. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Online Interpreting Financial Statement. 2014. [Online]. Available through: https://books.google.com.au/books?hl=enlr=id=7AdhBgAAQBAJoi=fndpg=PA129dq=accounting+standard+on+impairment+of+asset . [Accessed on 20th September 2016]. Schmidt P. and et.al. Compliance with IFRS 3- and IAS36-required disclosures across 17 European countries: company- and country-level determinants. 2013. [Online]. Available through: https://publications.hse.ru/en/articles/84715458 . [Accessed on 20th September 2016].

Always running free essay sample

It was written in the bible that God created this world in seven days and he also created the first human beings-Adam and Eva, but perhaps god didnt expect that the history in the development of human beings would involve dividing them into different races, and certainly God would never have expected the fact that race became a societal issue as to how minorities are being bullied. In the book â€Å"Always Running† wrote by a Mexican-American, Luis Rodriguez, he records his early life as one of the gang members in the City of Angel, Los Angeles. He attempts to use his story to show the racial oppression and violence of the gang members, and more significantly, he uses his story to demonstrate the hardship of being bullied by racists. In general, the books hub is surrounded the experience of how minority races are being bullied, and this helps creating a powerful ethnic experience. Also, Rodriguez didnt leave out any details of censorship but he chose to reveal some of the ugliest morality presented by the Americans in the book, which readers would finally understand a true American story. Nonetheless, Rodriguez presented his ideas of how people should stand against racial oppression and society should try their best to help people who are suffering from racial discrimination. First of all, as mentioned above, Rodriguez uses a lot of details of how minorities are being bullied throughout the story to help setting up the story. At the beginning of the story, Rodriguez describes his first day of school and he uses detailed description to explain how he was practically being discriminated because of his language barrier. He describes what a crime it was because he doesn’t speak English. He said that â€Å"in those days there was no way to integrate the non-English speaking children. So they just made it a crime to speak anything but English. If a Spanish word sneaked out in the playground, kids were often sent to the office to get swatted or to get detention. Teachers complained that maybe the children were saying bad things about them. An assumption of guilt was enough to get one punished†(27). Rodriguez uses a lot of strong words to emphasize on the hardship of not being able to speak English, and he didn’t have the choice because he never went to a proper kindergarten. By using such technique, the readers can follow his trace of thoughts which helps the readers to easily feel his pain as being  Ã¢â‚¬Å"different† from the others. Readers can easily picture the scenarios of how they are being bullied and how desperate they are when they are being put into awkward situations with no one to cry for help. Readers can put themselves into their shoes and the words used by Rodriguez can easily convey the feelings of hopelessness and sympathy. He also describes one of his awkward moments at school, where he went home without notifying the teachers because he thought the other students all went home, but the fact is they all lined up in the playground for the fire drill. Again, Rodriguez uses an incident from his past to portray himself as an alienated foreigner who seemed to be unfit from the American Society. American readers might never have the chance to experience what once destroyed Rodriguez, but the memories from Rodriguez certainly acts as a catalyst to help creating an imaginary scene where readers can have a first-hand experience of how Rodriguez felt when he was being left out. Some publishers are really cautious about the inappropriate contents that they will do whatever they can to put censorship onto the books. On the other hand, Rodriguez didnt leave out a single detail as to how he describes his experiences in dealing with discriminative Americans. He surely understands that this might be offensive to Americans but he must feel that the importance of spreading his idea is not to be undermined. In the story, Rodriguez describes the outburst between his friends and the police when they were simply trying to go to their high school’s Homecoming football game. He said that â€Å" the police didn’t want to hear it. Before long an officer struck Carlitos with a baton on his knee. We turned around but the other officer pulled his gun out on us. Two more cops arrived. One of them put a choke hold on Cartilos as the other struck his legs†¦Ã¢â‚¬ ¦Cartilos looked like he lost his breath. His face turned blue as the officer behind him put pressure on his neck†¦Ã¢â‚¬ ¦things soon exploded. More cops came but they too were pelted. A major confrontation erupted just above where the two high schools were playing their game, oblivious to what was going on†(96). While polices are often portrayed as righteous knights and the symbol of justice, it doesnt seem that way when Rodriguez describes them, but rather the polices beat up Cartilos just because he was different from the others. Rodriguez carefully uses such incidents to convey a true American story as  he only tells the truth. Even though the truth might not be what we usually expect, the stories certainly set us thinking, and ruminating on how society treats racial minorities. Stories such as the one mentioned above would definitely provoke the sympathetic heart that exists in every reader, which in turns, these stories help sharing the most authentic American experience. Rodriguez tries to inspire people with this story to tell people that they need to stay strong and fight back even if they are facing the worst of their life. In the epilogue, Rodriguez specifically specifies that this part of his book is written to his son, but I also believe this part of the book is written to send a message. He says that â€Å"Ive talked to enough gang members and low-level dope dealers to know they would quit today if they had a productive, livable-wage job. Youll find people who dont care about who they hurt, but nobody I know wants to sell death to their children, their neighbors and friends. If there was a variable alternative, they would stop. If we all had a choiceStop running†(251). Rodriguez makes use of this epilogue to express his final thoughts on Race and Inequality. Indeed, race has been one of the most sensitive factors of how people judge one another, and often we could still hear the problem of racial discrimination coming from the media. People who suffer from racial oppression really dont have a choice to move on, just like what Rodriguez said. However, Rodriguez believes that this choice has to be earned, thats why he said â€Å"stop running†(251), to remind everyone of us that we have to confront society who still judges people by race, but overlook that those people are also human beings. We are born equal, and thus we must be treated equally. In fact, Rodriguez himself is already a living example to show people that they should not be ashamed of their race, but they should be proud of it. Rodriguez mentions that his success in the preface where he says that â€Å"I have addressed thousands of teachers, law-enforcement personnel, social workers, community organizers, journalists, government officials, graduate students, writers and others in countless workshops, peace summits and forums(xii). Rodriguez sees himself as an inspiration, because he shows people even with his race and identity, and even with his past as a notorious gang member, he could still change and become a better person. He tells us that we should never be afraid of where we belong and we should never give up because things will get better. All in all, Rodriguez uses his story to raise the public awareness of gangsters and how they are pressured under racial oppression. There is no doubt that every actions comes with an alternative choice, so one can argue that gangsters simply chose the wrong path and they could have chosen to become something else. However, we have seen in Rodriguez’s story, that not all of us are granted the liberty to make a choice in the first place, but rather, they are forced into becoming a gangster unwillingly, because no one gave them a choice. There is definitely a lesson here, which tells us that people who have the priviledge to make choices should never take things for granted, for there are people in this world who were born with no choice at all. And people who do not have the chance to make a choice, should also remember that it is up to you to fight back. Although it is not guaranteed that if you fight back, you would get things you want, but certainly you have created a hope for yourself.