How to write academic paper
Justifying An Evaluation Essay Topics
Wednesday, September 2, 2020
Psychology Essays
Brain science Essays Brain science Essay Brain science Essay Conversations Name: Course: Date: Property 1950 An opinion structure is more profound, all the more generally ramifying in the character, normally settled prior, and went with in its capacity by more feeling Chattel, 1946. It is a natural shape source characteristic since it gets from outside social and physical impacts. A notion is an example of educated mentalities that centers around a significant part of life, for example, people network, life partner, occupation, religion, or side interest. Perspectives A mentality is increasingly transient and genuinely progressively shallow. It emerges from the effect of a slant upon a specific circumstance Chattel, 1946. Property characterized mentalities as our inclinations in our and our feelings and practices toward some individual, item, or occasion. As Chattel applied the term, it doesn't allude solely to a conclusion possibly in support of something, which is an ordinary use of the word mentality. Validations that inside the character a few components auxiliaries, or are subordinate to, different components. Mentalities are auxiliary to assumptions; slants are auxiliary to ergs. These connections are communicated by Chattel in what he called the dynamic grid. Schultz and Schultz 2005 Dynamic Lattice Our propelling powers, the ergs are recorded at the right. Notions are demonstrated in the circles at the focal point of the graph. Note that every notion is auxiliary to at least one ergs. The perspectives, at the left show the people emotions and practices toward an article. Assets Approach to Personality Traits - TO Chattel, qualities are response propensities, inferred by the technique For facto r investigation, that are generally changeless pieces of the character. Normal Traits had in some degree by all people. Novel qualities Traits controlled by one or a couple of people. Us reface qualities Traits that show a connection however don't comprise a factor since they are not dictated by a solitary source. Source characteristics Stable, perpetual attributes that are the essential variables of character, determined by the strategy for factor investigation. Source characteristics are characterized by their birthplace as either sacred attributes or natural shape qualities. Sacred Traits Source attributes that rely upon our physiological qualities. Natural shape attributes Source qualities that are found out from social and ecological cooperations. Source Traits: The Basic Factors of Personality After over two many years of concentrated factor-scientific examination, Chattel distinguished 16 source qualities as the fundamental elements of character (Chattel, 1965). These elements are most popular in the structure in which they are regularly utilized, in a target character test called the Sixteen Personality Factor (16 PR) Questionnaire According to attribute hypothesis, human character is made out of various expansive characteristics or manners. Raymond Chattel had the option to utilize a factual method known as factor investigation to distinguish qualities that are identified with each other. By doing this, he had the option to lessen his rundown to 16 key character factors. There is a continuum of character qualities. As it were, every individual contains these 1 6 attributes in a specific way, however they may be high in certain characteristics and low in others. The accompanying character attribute list portrays a portion of the illustrative terms utilized for every one of the 1 6 character emanations depicted by Chattel. 16 Personality Factors (1 APP) HIGH SCORES LOW SCORES Stages of Personality Development Chattel proposed six phases in the improvement of character covering the whole life expectancy. Stage Age Development Infancy Birth-?connecting with; latrine preparing arrangement Of sense of self, superego, and social perspectives Childhood-6-14 Independence from guardians and distinguishing proof with peers Adolescence 14-23 Conflicts about freedom, self-affirmation, and sex Maturity 23-?50 Satisfaction with profession, mama edge, and family Late development 50-65 Personality changes because of physical ND social conditions Old age 65 Adjustment to loss of companions, vocation, and status Trait Approach STRENGTHS It bolsters the general picture in the general public that pioneers are an exceptional sort of individuals who can do remarkable things. Individuals have a need to consider their to be as talented individuals, and the characteristic methodology satisfies this need. WA second quality is that the characteristic methodology has a long exploration custom and a critical assemblage of examination information that help this methodology. V The attribute approach concentrates just on the pioneer and examination completely this part in the administration procedure. The characteristic methodology has given us mother benchmarks for what we have to search for in the event that we need to be pioneers. V Descriptive accentuation; appraisal; instinctively engaging; includes a great deal of exploration; gives a Way to assess traits Elapsing why numerous attributes of individuals don't change and it permits you to foresee some conduct with reasonable precision. The methodology is logical and has incredibly impacted brain research. Shortcomings Lack of clarification; estimation of attributes is troublesome; disregards situational factor s; poor dependability because of ones steady change in conduct LAP That in its most flawless hypothetical structure it doesnt license a lot of progress and it seems stale.
Saturday, August 22, 2020
The Legalization of Cannabis for Therapeutic Purpo Essays
The Legalization of Cannabis for Therapeutic Purposes (Name) (Institutional connection) The authorization of cannabis is a subject that has started banter since its boycott in the United States in the mid 1930s. Officials, researchers and standard residents are ever dynamic in the thought on its legitimization and are separated on which result ought to win. Be that as it may, the utilization of cannabis for helpful purposes (CTP) has altogether expanded, with open discernment towards its authorization heating up impressively. Today, weed utilization for clinical reasons for existing is legitimate in 30 states, however intensely controlled in most. In Colorado, California, Oregon, Alaska, Nevada, Washington D.C., Massachusetts and Maine it is legitimate to utilize cannabis for recreational use. Be that as it may, examine on its potential clinical applications is restricted and intensely constrained by the national government, with rivals of its countrywide authorization the most vocal against such an activity. This paper talks about the view of hindrances of cannabis use to people and society when all is said in done and keeps up the position that it's anything but an open danger. To comprehend the ongoing interest of whether Cannabis for Therapeutic Purposes (CTP) ought to be sanctioned or not, it is fundamental to dive into why its ubiquity dropped since the 1960s. Despite the restriction on weed in 1930, CTP kept on having a huge impact of the clinical network up until 1961 when an UN show inferred that because of its high potential for misuse, it was not, at this point acknowledged for clinical use ( Sznitman Zolotov , 2015) . Further developed medications were found and created, prompting diminishes in CTP use. In any case, the turn of the thousand years has seen an expansion in the utilization of CTP, with defenders and adversaries in contradiction. Advocates for cannabis authorization refer to the basic points of interest as a lift in income, decline in wrongdoing, its medical advantages, better substance control and solid value control. They keep up that each resident has the privilege to settle on their own decision in regards to tranquilize use, and explicitly cannabis because of its characteristic part. Adversaries of its sanctioning, then again, are of the sentiment that pot has addictive properties, is an entryway sedate, has extreme wellbeing impacts and increment the cultural issues that are pervasive in our networks. Shockingly, the rivals of pot sanctioning are regularly the lobbyists for governing body forestalling clinical investigations and research on cannabis. It has been proposed that CTP legitimization will bring about the expansion in unlawful cannabis use among gatherings, for example, the adolescent, high-chance gatherings and non-hazard gatherings. As to youth, contemplates have been uncertain on whether CTP sanctioning increments in teenagers to utilize illicit cannabis. Studies have discovered that CTP sanctioning increases the accessibility and pervasiveness of cannabis, however information on adolescent use is fluctuated. A study completed in Colorado, a cannabis legitimized state, found that sedate related suspensions in government funded schools knock marginally after pot was sanctioned in 2009 yet remained level after (Dills, Goffard and Miron , 2016) . Concerning, the examination found that the rate likewise increased to some degree however dropped from that point. CTP authorization has not prompted an expansion in the utilization of illicit cannabis by the young. High-chance gatherings are individuals who are bound to utilize cannabis like arrestees and ER patients while non-hazard bunches incorporate a greater part of the populace. Studies completed in regards to high-chance gatherings, and CTP sanctioning found no connection between's the two as in an expansion in cannabis use among these gatherings was not related with the death of CTP laws. Larger part of the investigations including illicit cannabis use and CTP laws have analyzed the affiliation utilizing the non-hazard populace. Eight of these examinations found no connection between CTP laws and illicit cannabis use, with one investigation recommending that the progressions in saw danger of cannabis use were irrelevant to CTP l egalization. Exact proof recommends that CTP sanctioning brought about a decrease in the utilization of illicit c annabis in 48 of the 58 states ( Cerda et al., 2012). Along these lines cannabis legitimization reduces the underground market for cannabis One speculation proposed that cannabis costs would lessen fundamentally decline due to CTP sanctioning, prompting increments in its utilization. Because of monetary hypothesis, this would appear to be exact due as cannabis would
Friday, August 21, 2020
How to Cite a Journal Article in MHRA Referencing
Step by step instructions to Cite a Journal Article in MHRA Referencing Step by step instructions to Cite a Journal Article in MHRA Referencing Since ââ¬Å"MHRAâ⬠represents Modern Humanities Research Association, it wonââ¬â¢t shock you to discover that MHRA referencing is utilized in the humanities. What's more, if youââ¬â¢re examining a subject like English language or writing, realizing how to refer to a diary article in MHRA referencing is shrewd. Fortunately, thatââ¬â¢s what we clarify in this very blog entry! The most effective method to Cite a Journal Article in MHRA While refering to a diary article in anâ essay, you ought to demonstrate references with superscript numbers in the content. For example: Reference numbers ordinarily go toward the finish of a sentence.1 In the going with commentary, the configuration to use for a diary article is: n. Writer Name(s), ââ¬Å"Article Title,â⬠Journal, volume (year), page extend (page number). ââ¬Å"Page rangeâ⬠here alludes to the total page extend for the article, while ââ¬Å"page numberâ⬠is the particular page refered to. Just the last is gone before by ââ¬Å"p.â⬠For instance, we could refer to a diary article as follows: 1. Joan M. Herbers, ââ¬Å"Time Resources and Laziness in Animals,â⬠Oecologia, 49 (1981), 252-62 (p. 260). On the off chance that refering to an online article that is just accessible electronically or varies from the print form, give a URL/DOI and date of access rather than a page run: 2. Laverne Jones, Stuart Cox, and Polly W. Brecon, ââ¬Å"Sleepy Town: Why Are You Always Tired?,â⬠Somnambulant Studies, 6 (2008), https://www.jstor.org/stable/3058956 [accessed 12 March 2017] (p. 129). Nonetheless, if an online article is indistinguishable from the print form, you can just refer to it similarly. No additional subtleties are required. Rehash Citations In the event that refering to a similar article more than once, give an abbreviated reference in resulting commentaries. The configuration for this will rely upon whether you are refering to a similar source continuously: For back to back references, use ââ¬Å"ibid.â⬠in addition to a page number for the new reference (if unique in relation to the past one). For non-successive references, utilize the authorââ¬â¢s family name and a page number for the new reference. On the off chance that you have refered to more than one source by a similar writer, incorporate an abbreviated article title also. By and by, at that point, we would design rehash references in MHRA as follows: 1. Joan M. Herbers, ââ¬Å"Time Resources and Laziness in Animals,â⬠Oecologia, 49 (1981), 252-62 (p.260). 2. In the same place., p. 258. 3. Joan M. Herbers, ââ¬Å"On Caste Ratios in Ant Colonies: Population Responses to Changing Environments,â⬠Evolution, 34 (1980), 575-85 (pp. 576-7). 4. Herbers, ââ¬Å"Time Resources and Laziness in Animals,â⬠p. 262. Here, references 1, 2 and 4 are totally supportive of the diary article ââ¬Å"Time Resources and Laziness in Animals.â⬠We use ââ¬Å"ibid.â⬠in commentary 2 since it is a back to back reference of a similar source. Also, we utilize the authorââ¬â¢s last name in addition to title in reference 4 since it is a non-back to back recurrent reference. Diary Articles in a MHRA Bibliography When posting sources in your catalog, make a point to incorporate full distribution data. The configuration to use for a print diary article is: Last name, First Name, ââ¬Å"Article Title,â⬠Journal, volume (year), page go This is like the primary reference, yet with the main recorded authorââ¬â¢s names turned around and no period. With online articles, the URL/DOI and a date of access are given rather than a page go: Last name, First Name, ââ¬Å"Article Title,â⬠Journal, volume (year), URL/DOI [date of access] By and by, this would look something like the accompanying: Herbers, Joan M., ââ¬Å"Time Resources and Laziness in Animals,â⬠Oecologia, 49 (1981), 252-62 Jones, Laverne, Stuart Cox, and Polly W. Brecon, ââ¬Å"Sleepy Town: Why Are You Always Tired?,â⬠Somnambulant Studies, 6 (2008), https://www.jstor.org/stable/3058956 [accessed 12 March 2017] Similarly as with references, however, in the event that online articles are additionally accessible in print, you can normally refer to them similarly you would a print article (check your style control if youââ¬â¢re uncertain about this). What's more, if youââ¬â¢d like anybody to check the referencing in your report, submit it for editing today.
Tuesday, May 26, 2020
Redemption in Kahled Hosseinis The Kite Runner - Literature Essay Samples
From the wealthiest neighborhood in Kabul to the poverty of San Francisco, Khaled Hosseini creates a story of redemption which transcends cultures and time in The Kite Runner. Hosseini uses the dynamics of father-son relationships to express a theme of atonement, using a web of tragedy to bring his readers the assurance that there is always a way to be good again (92).Hosseini begins the novel through a image which synopizes Amirs relationship with his father: sitting outside his fatherââ¬â¢s study solemnly soaking in second-hand affections as his father jokes and laughs with his business partners. Amirs desperate need for his fathers approval is the driving force behind his actions as a child. He grows to resent both himself and his closest companion Hassan, a Hazara boy that works as a servant in Amirs home. Amirs father withholds love only to bestow graciously on Hassan. In response to his fathers great act of charity towards Hassan, Amir admits his feeling of resentment. As Ha ssan is told Amirs father is financing a cosmetic surgery as a birthday gift to Hassan, Amir admits: I wished I too had some kind of scar that would beget Babas sympathy. It wasnt fair. Hassan hadnt done anything to earn Babas affections; hed just been born with that stupid harelip (41). Amirs angry confession foreshadows the depths that father-son relationships takes on in Hosseinis story of redemption.Amirs need for approval from his father is so great that it is ultimately his downfall. Amir triumphantly recalls after winning a kite flying competition I saw Baba on our roof. He was standing on the edge, pumping both of his fists. Hollering and clapping. That right there was the single greatest moment of my twelve years of life, seeing Baba on that roof, proud of me at last.. He believes that he has finally earned the love of his father who has kept him at arms length, possibly finding restitution for the death of his mother during childbirth that he felt blamed for.Amir achieves what he has always sought after, but at a price that changes the lives of all those around him. By merely standing by as his most loyal companion sacrifices himself to preserve that fleeting affection, and through his attempts to ease his guilt Amir accumulates sins which for many years seem unatonable. Amir selfishly admits to himself , Hassan was the price I had to pay, the lamb I had to slay, to win Baba. (77) . Amir is unaware what a great price he has paid for that affection.Babas approval is short lived and comes with a sharp sting of guilt. As his father gloats about Amirs victory, the blue kite which he so proudly displays is a reminder to Amir of his betrayal. Soon the glamour of the kite race victory dulls, and Amir can not face the weight of his sin. Like the blue kite, Amirs once great friend becomes a reminder of his failures, and in an attempt to purge himself of the guilt Amir lies, manipulating the people around him and sending both Hassan and his father away from th eir home as the country around them begins to change along with their home.In the face of Afghani revolution Amirs father flees Afghanistan and the life he has built to ensure the safety of his son. Baba lowers himself from a prominent business man in the most beautiful home in Kabul, to dwelling in fuel tankers and dark, rat infested basements. While Amir believes his father is indifferent to him, this sacrifice shows the care that Baba has for Amir.When Amir and his father reach the safety of San Francisco, Hosseinis story of redemption takes major turns in culture, as does the structure of Amir and his fathers relationship. America serves as an escape for Amir where he follows his ambitions as a writer and momentarily evades the guilt which overwhelmed him in Afghanistan. While Amir finds comfort in California his father longs for his life in Kabul; Amir reflects on this transition when he shares that, For me, America was a place to bury my memories. For Baba, a place to mourn hi s (129).Through the trials of surviving on the lower crust of American society the relationship between Amir and his father transforms. The tension which ruled their interactions in Afghanistan grows into a respect as Amir grows into a man, shaped by the influences of both America and his home country. At Amirs graduation from American high school, Baba assures him that, I am mofakhir, Amir Proud.(131).Amirs yearning for his fathers approval and affection was so encompassing he sacrificed his most loyal friend to fleeting admiration. Then when at last his father expresses his pride in Amir, but criticized his choice in collegial majors, he can not forget the unatoned sins which he attempted to leave in Kabul as he shares, I did not want to sacrifice for Baba anymore. The last time I had done that, I had damned myself. (135). Amir finds this place of contentment as his fathers life come to an end.In the absence of his fathers affections, young Amir found a father figure in Babas clos est friend Rahim Khan. A kind and inspiring man, Kahn supported Amirs writing as a child, but as he returns to Amirs life after Babas death his motives are not as lighthearted. Kahn, in his final days, meets with Amir and brings to light sins which were left unatoned in the now war-torn Afghanistan.Hosseini opens his novel with Amirs reflection in Khans call, his claim that there is a way to be good again (2), and the sins which he has run away from for over a decade. What Amir could not have foretold was the enormity of the sins which he would be held accountable. Khan confronts Amirs betrayal of Hassan, but along with that furthers the storys theme of redemption through the father-son relationship. Throughout the novel Amir is reminded that there was a brotherhood between people who had fed from the same breast, a kinship that not even time could break (31), Amir had betrayed that brotherhood and Rahim Khan shared with him the depth of that betrayal. Khan tells Amir that Your fath er, like you, was a tortured soul, Amir jan. (301), both Amir and his father carried the wait of unredeemed sins against their closest and most loyal companions. Rahim Khan informs Amir that while he had betrayed and sacrificed Hassan for his own needs, his father also had sins which needed atonement. Hassan was not the son of Babas closest friend, but instead the product of Amirs fathers infidelity with Alis wife. Hassan was Amirs brother.Khan then fulfills his promise of the opportunity for redemption, not only for Amirs sins but also for those of his father as he shares Hassans fate and commissions Amir to redeem himself. Rahim Kahn shares with Amir that Hassan grew into a man and found a wife and even had a child, a boy named Sohrab. The violence and corruption of Afghanistan made victims of Amirs brother and his wife as they were publicly executed without cause, leaving Sohrab to find refuge in an orphanage. Through this young boy ripped by tragedy, Khan gives Amir a chance to redeem the sins which have held he and his father captive. He commissions Amir to find Sohrab and bring him to safety, out of the war torn slums of Afganistan and atone for his crimes against his own blood by saving this boy, his nephew.Amirs journey to save Sohrab brings him face to face with the man who had raped Amirs closest companion and unknown brother. Hosseini creates a rise to redemption as the man who in that alley way twenty years prior claimed that there is nothing wrong with cowardice as long as it comes with prudence (275), now stood to fight to the death. Facing the threat which led him to betray his brother, Amir sacrifices himself, being almost killed for the son of his brother whom he once exclaimed was not a friend but a servant (34). Trampled, close to death, but alive Amir sacrifices himself for Sohrab, atoning for the sacrifice Hassan made for him. With the guilt lifted, Amir saves Sohrab as much as Sohrab saves Amir as they flee to find sanctuary for the boy.A lthough Khan commissions Amir to bring Sohrab to the safety of an orphanage outside Afghanistan, Amir finds that the missionaries that were expected to take in Sohrab were nonexsistant. In his last dying wishes, Khan weaves the fates of Amir and Sohrab. Amir understands that Khan did not plan for Amirs journey to be his restoration, but that this boy, his nephew and the last part of Hassan, to be his atonement. Amir and his wife, desperate for a child, begin the frustrating and confusing journey of the adoption of a war refuge. Amir reflects saying that I brought Hassans son from Afghanistan to America, lifting him from the certainty of turmoil and dropping him in a turmoil of uncertainty. (356).In that turmoil of uncertainty Amir and his wife do their best to accommodate and love Sohrab. Introverted and traumatized the novel does not end it a blaze of good triumphantly defeating evil, but instead ends in a note of hope. Amir shares that I wondered if that was how forgiveness was bu dded, not with the fanfare of epiphany, but with pain gathering its things, packing up, and slipping away unannounced in the middle of the night. (359) as he regards that his guilt has been replaced with a love for Sohrab. Hosseini does not regard atonement or restoration as a spontaneous act. Amir is not freed of the guilt which was built through a web of cowardice and deception through one valiant effort. The Kite Runner uses a intricately woven rug of father-son relationships to bring its characters the relief of guilt which was brought on through that same intricate weaving.
Saturday, May 16, 2020
Orphan Stories Essay - 4714 Words
Orphan Stories Throughout our lives we move from one story to the next. Whether we are listeners, readers or writers ââ¬Å"we live our lives immersed in stories.ââ¬â¢ From the many stories we encounter, both fiction and non-fiction, the orphan figure stands out as one of the most prominent figures in literature. Orphan figures have prevailed in the literary arena for centuries, from ancient poetry, folktales, and myths to modern day novels. This constant reoccurrence of the orphan figure in literature emphasizes the need to understand the significance attached to it. However, according to the editors of Bastardy and its Comparative History literatures great interest on the orphan figure is poorly reflected in literary criticism. It is furtherâ⬠¦show more contentâ⬠¦------- notes that the orphan figure shed its untamed and negative representation of the past and entered the developing novel as a heroic figure in eighteenth century English novel.(ck article). The establishment of orphan as heroic figure in eighteenth century literature is commonly associated with the dawn of the enlightenment and romanticism in the eighteenth century. Furthermore, the socio-historic explanation correlates the increasing philanthropic gestures for example the establishing of foundling hospitals and the increased attention on the child with the rise in positive orphan figures in literature. This literary revolution was perceived as a reflection of the rise in the care and protection of orphaned and abandoned children, in other words an expression of social concern. This study is committed to the eighteenth century English novel because this was when the literary orphan came to be celebrated as a heroic figure in English literature, thus marking a notable departure from earlier representations of the orphan. This socio-historical commentary is valid however; it disregards the fact that the novels are not accurate portrayals of society. Important facts: first the philanthropic attitude in the novels is simply not a reflection of the literal changes in society, the novels cannot be classified an expression ofShow MoreRelatedOrphan Train : A Historical Fiction Novel Written By Christina Baker Kline1120 Words à |à 5 Pages Orphan Train, a historical fiction novel written by Christina Baker Kline, focuses on the lives of two very different people that have very similar backgrounds. Along with writing and editing many novels, Kline has taught multiple literature-based classes, such as poetry and non-fiction writing. Out of all of her fiction pieces, Orphan Train is the first of which that is based off of historic events and the real stories her mother-in-lawsââ¬â¢ father told. Kline is very active in organizations thatRead MoreOrphan Trains And The Children2042 Words à |à 9 PagesOrp han Trains Orphan trains is a documentary about children in New York, being sent on trains to other parts of the country, in order to find families and be taken care of. There are stories from, adults that actually rode on these trains when they were children. The Orphan Trains was started by a man named Charles Loring Brace in 1854. Brace, had traveled to New York in the early 1850ââ¬â¢s, and was horrified at the conditions of all the children he saw on the street. Brace felt that it was a dutyRead MoreTaking a Look at BioMarin1603 Words à |à 6 Pagesabout 3,400 patients in developed countries; 1,000 of which reside in the United States of America. Because of the rare nature of this condition and the rareness of other conditions being treated by BioMarin, they are considered an orphan drug company. 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Once theRead More Invisible Man Comparative Essay824 Words à |à 4 Pagesself-actualization. These themes had to be dealt with tenderly in an intolerant, white-culture society. Both Hurston and Ellison did this beautifully, in that their stories were not forceful nor preachy, but merely simple, candid tales of the lives of two ordinary African-Americans. Also, both authors refused to make their stories a fairy tale. At the end of each novel, neither Janie nor Invisible Man are as happy as theyd like to be. But, both novels focus not on the bittersweet end, butRead MoreThe Magic Of Magical Realism1237 Words à |à 5 PagesThe Magic in Magical Realism While reading the stories Death Constant Beyond Love and And of Clay We Are Created I found myself glued to the text. The both of them had such great detail and it kept you wanting to read more and more. These stories really exemplify the use of Magical Realism. What is Magical Realism? Magical Realism is reality mixed with a touch of non-reality. This really draws you in and makes you feel like part of the story that is in front of you. By utilizing the techniqueRead MoreSoul Surfer Book Report Essay721 Words à |à 3 PagesSoul Surfer Summer Read Questions 1. Soul Surfer takes place in Kauai, Hawaii. In the story, the main character-Bethany Hamilton- is an extremely talented surfer. Her whole life basically revolved around surfing, she loved it more than anything else in the world. Bethany spent most of her time in the water, either practicing or competing. Until one day during a practice session with her best friend, Alana Blanchard, something tragic occurred. Bethany was attacked by a 14 foot tiger shark. Alana
Wednesday, May 6, 2020
Analysis Of Goodwill Impairments And Their Effects On...
Analysis of Goodwill Impairments and Their Effects on Financial Statements The impairment-only accounting model for goodwill was initially brought to the table in 2004, to replace the previous amortization-based model. Over the years, research supported the idea that impairment charges improved the fundamental economic attributes of goodwill than systematic amortization charges. Research also revealed that such annual changes had minor information value to users. According to KPMG (2014), this was the key reason why the US Financial Accounting Standards Board (FASB) ââ¬Å"replaced straight-line amortization of goodwill with this model that was based exclusively on impairment testingâ⬠(p. 4). The FASB argued that this approach providesâ⬠¦show more contentâ⬠¦After the value is determined, if the goodwillââ¬â¢s fair value is less than the carrying value, the goodwill is considered ââ¬Å"impairedâ⬠and must be charged off. Essentially, the charge off reduces the value of goodwill to market value, reflecting a ââ¬Å"mark-to-marketâ⬠charge. Essentially, goodwill is the ââ¬Å"value of an asset that is considered intangible but has a quantifiable prudent value in a business (Boundless, 2014).â⬠An example of goodwill could be the reputation a firm has with its client. It is important to remember that although goodwill is technically an intangible asset, it typically is listed separately on a business balance sheet. Goodwill impairments under SFAS 142, has been the subject of many controversies. Opponents worry that specific aspects of the standard ââ¬Å"are complicated and require judgment (Boundless, 2014). â⬠Therefore, a goodwill impairment charge has the ability to increase the uncertainty of the analysts forecasting. Goodwill is recorded at the ââ¬Å"time of a business combination by an acquiring entity, and is defined as the excess of the consideration transferred plus te fair value of any non-controlling interest in the acquire at the acquisition date over the fair values of the identifiable net assets acquiredâ⬠(FASB, 2007). Prior to the SFAS 141 and SFAS 142, APB Opinion No.17 regulated accounting for goodwill (Chen, Krishnan,Show MoreRelatedThe Evaluation Of Super Co1291 Words à |à 6 PagesPowell The evaluation of SUPER CO.ââ¬â¢s financial correspondence, led to various items that need close attention. To serve the client with a distinct analysis of the items not clearly understood by management, provided below is an outline of the companyââ¬â¢s inquiries. The analysis and ripostes provided should elaborate on the necessity of various accounting topics and situations. As well as, ensure SUPER CO. is affording the most preeminent financial statements in accordance with accounting guidelinesRead MoreEssay about Gators Electronic1411 Words à |à 6 Pagesaudit the current-year goodwill impairment analysis of Gator. Gator has performed its annual goodwill impairment analysis as of December 31, 20X3, with the assistance of an external valuation specialist, Managementââ¬â¢s Expert. Gator elected not to perform the qualitative assessment for determining whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount and proceeded with Step 1 of the quantitative two-step goodwill impairment test for all reportingRead MoreEssay about borland case study1370 Words à |à 6 Pagesunknown. Copyrights, franchises, goodwill, patents, and trademarks are just a few examples of intangible assets. Under Generally Accepted Accounting Principles (GAAP), intangible assets including patents, trademarks, copyrights, franchise agreements, customer lists, license agreements, order backlogs, employment contracts, and noncompetition agreements should appear on a companyââ¬â¢s balance sheet. GAAP requires intangible asset recognition (apart from goodwill) on the balance sheet if the saidRead MoreClient Understanding Paper1727 Words à |à 7 PagesUniversity of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affectRead MoreHow Do Cisco And Juniper Present Their Revenues?1254 Words à |à 6 Pages Is there extra information in the notes regarding revenue recognition? What particular challenges are there regarding revenue recognition for this industry? What is their formal revenue recognition policies? Cisco Systems, Inc. 2014 Financial Statements presents revenue by three geographic segments: Americas, EMEA and APJC and by categories of product: Switching, NGN Routing, Service Provider Video, Collaboration, Data Center, Wireless, Security and other. (Pg 119 - 120) Jupiter presents revenuesRead MoreThe Factors That Influence Companies1447 Words à |à 6 PagesIntroduction In this financial analysis report we are going to examine the factors that influence companiesââ¬â¢ financial report in mining industry, especially the balance sheet during 2012 to 2014, when they disclose their financial position. Influenced by its economic resources, net assets, financial structure and capacity to adapt to changes, so it is becoming increasingly clear that balance statements play a significant role in defining the growth of a company, as the search for adding more valueRead MoreIda Impairment958 Words à |à 4 PagesIdaââ¬â¢s Impairment Ida Inc. (Ida) is a manufacturing company with operations in the United States and Spain. As a U.S. subsidiary of a U.K. entity, Ida prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. U.S. Operations In addition to other assets, Ida owns and operates a commercial building in the United States that is carried at its cost less any a ccumulated depreciation and any accumulated impairment lossesRead MoreSix Flags1332 Words à |à 6 PagesSix Flags Analysis of Goodwill ACCT 6610 Six Flags, Inc. is the largest regional theme park operator in the world. Currently Six Flags operates 18 parks in the US, one in Canada and one in Mexico. In the aggregate, Six Flagsââ¬â¢ theme parks offer over 800 rides, including more than 120 roller coasters. The following questions pertain to Six Flagsââ¬â¢ goodwill. To begin, obtain a copy of Six Flags, Inc. December 31, 2008 10-K, which was filed with the SEC March 11, 2009. A link to the reportRead MoreSwot Analysis : Eye Laser Machines Sold By Tecquirk1409 Words à |à 6 Pagesmanufacturing, sales, and operations, said accounts must be analyzed for preparation of financial statements. Estimating Balances TecQuirk makes estimates of expenditures in certain accounts when preparing financial statements. Said accounts include pension obligations, allowance for uncollectible accounts, allowance for returned goods, warranty liability and related expenses, litigation and other contingencies, and goodwill valuation. Each accountââ¬â¢s estimate can be significantly affected by certain factorsRead MoreAccounting Principles Of A Consolidated Financial Position Or Results Of Operations1132 Words à |à 5 Pagesmaterial impact on our consolidated financial position or results of operations. To the extent that the estimates used differ from actual results, however, adjustments to the statement of earnings and corresponding balance sheet accounts would be necessary. These adjustments would be made in future statements. Some of the more significant estimates include goodwill and other intangible asset impairment, allowance for doubtful accounts, vendor allowances, asset impairments, liability for closed locations
Tuesday, May 5, 2020
Preserving Our Earth Essay Example For Students
Preserving Our Earth Essay Preserving Our EarthAmericas endangered areas are deplinishing daily. Natural disastersare a major factor in their disappearance, but the most prominent factor ismankind. Even though procedures are conducted daily to preserve our home, theseareas slowly crumble within our grasps. Protection of these areas is essential,as our whole race depends upon resources derived from these lands. From the lush greenery to the sparkling blue waters, all is majestic inits fullest. This is why I believe almost all of these wonderful places shouldbe preserved. Mankind has come too far to throw it all away for his greedypurposes. Many believe that our secluded wildlife areas should be available forthe public. But what is to be offered through this? Many recreationalactivities I presume, but what about our biggest environmental concern pollution. Pollution is so widespread throughout our world that it is overwhelming. Drinking water supplies are contaminated with runoff from nearby factories andeven with pollutants from our own backyards. Demands of skyscrapers andcondominiums wipe out our decreasing rainforests. This drudges wildlife fromits natural home and into the havoc that is ours. Millions of acres ofbeautiful land are destroyed daily to satisfy the needs of mankind. But has anyone contemplated the needs of our wildlife? When their homesare incinerated, where do they run for shelter? Where will wildlife obtain itsfood and oxygen if the sources are gone? Not much is done about our destructiveways, we sit back and let money and greed take power. The solution is just awhisper away. The preserved areas should remain untouched. Hunting should beoutlawed in these protected lands. If a family is starving and has to resort tothis brutal deed, then restricted areas should be permitted. Proper usage oftrash and recycling receptacles should be readily available. Rivers should betested and guarded for the sake of our future and our children. These simpleguidelines can be easily followed through education of the general population. More people should volunteer their time through river, land, and beach clean-ups. These small measures can save our endangered population drastically. If weloose our worlds natural resources, where will we turn?Social Issues
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