Monday, January 20, 2020

The American Dream: The Essence of America Essay examples -- Essays on

From the birth of America, to America today, the driving force and the heart of America has always been the â€Å"American Dream.† The â€Å"American Dream† is a goal for many of people who live in the realms of the Americanized world. I believe that the â€Å"American Dream† is controlling my own destiny, becoming successful, and living free. Examples of this dream are things like television, automobiles, supermarkets, malls, Internet, planes, trains, etc. The â€Å"American Dream† is success, freedom, and being able to control your own destiny.   Ã‚  Ã‚  Ã‚  Ã‚  Becoming successful has been the dreams of many people of the past and present and I think that it is one the most important things that a person must accomplish. Anyone and everyone can develop into a successful person, permitting that the person believes i...

Sunday, January 12, 2020

Kerja Kursus Addmath

Not forgotten my parent's for providing everything, such as money, to buy anything that are related to this project work and their advise, purport which are the most needed for this project. Internet, books, computers and all that. They also supported me and encouraged me to complete this task so that I will not procrastinate in doing it. Beside that My father teacher at SMS Mat Kills , Kanata Pang, Tn HAJJ Mood Rosalie bin Seine for sharing ideas to ensure our task will finish completely. Then I would like to thank my teacher, for guiding me and my friends throughout this project.We had some difficulties in doing this task, but she taught us patiently until we knew what to do. She tried and tried to teach us until we understand what we supposed to do with the project work.. Last but not least, my friends who were doing this project with me and sharing our ideas. They were helpful that when we combined and discussed together, we had OBJECTIVES The aims of carrying out this project wo rk are: to apply and adapt a variety of problem-solving strategies to solve problems. To improve thinking skills. To promote effective mathematical communication. O develop mathematical knowledge through problem solving that increases students' interest and confidence. In a way to use the language of mathematics to express mathematical ideas precisely. O provide learning environment that stimulates and enhances effective learning. To develop positive attitude towards mathematics INTRODUCTION As a student who takes Additional Mathematics in SUMP, I am required to carry out a project work. This year the Curriculum Development Division, Ministry of Education has prepared two tasks for me.I need to choose one project based on my interest. This project can be done in groups or individually but the students are required to submit an individually written report. Upon completion of the Additional Mathematics Project Work, we are able to gain valuable experiences and able to: Apply and adapt a variety of problem solving strategies to solve routine and non- routine problems; -Experience classroom environment which are challenging, interesting and meaningful and hence improve their thinking skills. Experience classroom environments where knowledge and skills are applied in meaningful ways in solving real-life problems -Experience classroom environments where expressing ones mathematical thinking reasoning and communication are highly encouraged and expected -Experience classroom environment that stimulates and enhances effective learning.Acquire effective mathematical communication through oral and writing; and to use the language of mathematics to express mathematical ideas correctly and precisely -Enhance acquisition of mathematical knowledge and skills through problem-solving -Prepare ourselves for the demand of our future undertakings and in workplace -Realizes that mathematics is an important and powerful tool in solving real-life problems hence develop positive att itude towards mathematics. Train ourselves not only to be independent learners but also to collaborate, doctorate, and to share knowledge in an engaging and healthy environment Use technology especially the CIT appropriately and effectively -Train ourselves to appreciate the intrinsic values of mathematics and to become imperative and innovative -Realize the importance and the beauty of mathematics Part 1 Index numbers 1) An index number is a number that can be used to show changes in magnitude of a quantity over a specific period of time. ) The specific period over which the changes occurred is called the base time. The base usually equals to 100 and thus the index number is usually expressed as a percentage, but the % sign is not usually written. 3) The formula for calculating index of a quantity, I is: Index number, IQ x 100 CO where CO = quantity at base time, IQ = quantity at a specific time. 4) If the index number is 125, it indicates that there is a +25 points or 25% rise of the quantity from base time to the specific time. ) Conversely, if the index number is 97, it indicates that there is a -3 points or 3% fall of the quantity from base time to the specific time. U. S Consumer Price Index – Food and Beverage (it) Weight Weight is common word used in Asia. The meaning for weight is a weighting factor assigned to compensate for perceived advantage or a weight factor or ratio; eight. Weight can also be defined as the importance or value when compared with another thing An example for its usage is: â€Å"The admission holds 80% weight while the interview holds 20% weight of the admission process†.In a nutshell, weight can also be said as stake. Composite Index Composite index is a grouping of equities, indexes and other factors combined in a standardized way, providing a useful statistical measure of overall market or sector performance over time. 1) Unlike index number the index numbers and involves two or more quantities. 2) The weight is the alee or quantity assigned to each item. This terms provide the importance or significance of each quantity. ) The formula of composite index is: Composite index, where = index number for item , = the corresponding weight for item Composite index can also be defined as a group of indices combined to measure the overall price of an item over a period of time. For instance, we can take a look at the price of root canal in the year 2013 based on the year 2010. A composite index may also be used in the natural or social sciences to summarize complex or multidimensional data or redundant measures.Usually, a composite index has a large number of factors which are averaged together to form a product representative of an overall market or sector. For example, the Nasdaq Composite index is a market capitalization-weighted grouping of approximately 5,000 stocks listed on the Nasdaq market. These indexes are useful tools for measuring and tracking price level changes to an entire stock mark et or sector. Therefore, they provide a useful benchmark against which to measure an investor's portfolio. The goal of a well-diversified portfolio is usually to outperform the main composite indexes (b) .Ways of Weight Representations Weight in a set of data can be represented in certain ways. 2) Pie 3) Percentage 4) Ratio part 2 1) Bar Chart We often hear complaints from the public about inflation. It causes an increase in the household expenditure in a family. So what is inflation and how does it affect us in our life? Basically, as citizens, we do get affected as it increases our household expenditure. With that, it will certainly cause problem to low-income families as their expenditure increase but at the same time, their monthly income remains the same.But on the other hand, the capitalists will sure benefit from this situation as they are owners of these large corporations which conduct these businesses. The parties who will be least affected are the middle-class people and the super-rich citizens, I. E. The millionaires. Technically, inflation is caused by the price increase of certain items from time to time. In this part we're going to make a case study on my family household expenditure to investigate this so called â€Å"inflation†

Saturday, January 4, 2020

University of Puget Sound Admissions and Admit Rate

Admission to the University of Puget Sound is not highly selective. In 2016, the university had a 79 percent acceptance rate. Successful applicants tend to have high school GPAs above a B and above average standardized test scores (note, however, that ACT and SAT scores are optional).  application, those interested in the University of Puget Sound will need to send in official high school transcripts, a personal essay, and letters of recommendation. For complete information and guidelines about applying, be sure to visit the University of Puget Sounds website, or get in touch with the admissions office. Admissions Data (2016) University of Puget Sound Acceptance Rate: 79 percentGPA, SAT and ACT graph for Puget SoundWhat these SAT numbers meanTop Washington colleges SAT comparisonWhat these ACT numbers meanTop Washington colleges ACT comparison University of Puget Sound Description The University of Puget Sound is grounded in a strong liberal arts curriculum that has earned the college a chapter of the prestigious  Phi Beta Kappa  Honor Society. The University of Puget Sound can boast of an 13 to 1  student / faculty ratio. The school is located in Tacoma, Washington, so students have easy access to the cultural and social opportunities of the city, as well as proximity to the Cascade and Olympic mountain ranges. Students come from 46 states and 8 countries, and on the financial front, the great majority of students receive grant aid. Student life is active with over 100 clubs and organizations, and 23 varsity sports teams that compete in the NCAA Division III Northwest Conference. Enrollment (2016) Total Enrollment: 2,791  (2,508 undergraduates)Gender Breakdown: 40  percent male / 60 percent female99 percent full-time Costs (2016  - 17) Tuition and Fees: $46,552Books: $1,000 (why so much?)Room and Board: $11,800Other Expenses: $2,300Total Cost: $61,652 University of Puget Sound Financial Aid (2015  - 16) Percentage of New Students Receiving Aid: 100 percentPercentage of New Students Receiving Types of AidGrants: 99 percentLoans: 45 percentAverage Amount of AidGrants: $19,322Loans: $8,660 Academic Programs Most Popular Majors:  Art, Biology, Business Administration, Communication Studies, Economics, English, History, Political Science, Psychology, Sociology Graduation, Retention and Transfer Rates First Year Student Retention (full-time students): 86 percentTransfer Out Rate: 16 percent4-Year Graduation Rate: 70 percent6-Year Graduation Rate: 80 percent Intercollegiate Athletic Programs Mens Sports:  Basketball, Crew, Football, Swimming, Cross Country, Tennis, BaseballWomens Sports:  Lacrosse, Softball, Volleyball, Swimming, Golf, Crew, Track and Field Data Source National Center for Educational Statistics If You Like University of Puget Sound, You May Also Like These Schools Reed College: Profile | GPA-SAT-ACT GraphWhitman College: Profile | GPA-SAT-ACT GraphUniversity of Washington: Profile | GPA-SAT-ACT GraphGonzaga University: Profile | GPA-SAT-ACT GraphSanta Clara University: Profile | GPA-SAT-ACT GraphWhitworth University: Profile  Stanford University: Profile | GPA-SAT-ACT GraphLewis Clark College: Profile | GPA-SAT-ACT GraphSeattle University: Profile | GPA-SAT-ACT GraphUniversity of Portland: Profile | GPA-SAT-ACT GraphWashington State University: Profile | GPA-SAT-ACT Graph

Friday, December 27, 2019

Essay on Emily Dickinsons Because I Could Not Stop for...

Emily Dickinsons Because I Could Not Stop for Death Emily Dickinson’s â€Å"Because I could not stop for Death† is a remarkable masterpiece that exercises thought between the known and the unknown. In Dickinson’s poem, â€Å"Because I could not stop Death,† there is much impression in the tone, in symbols and in the use of imagery that over flow with creativity. One might undoubtedly agree to an eerie, haunting, if not frightening, tone and use of symbolism in Dickinson’s poem. Dickinson uses controlling adjectives –â€Å"slowly† and â€Å"passed† – to create a tone that seems rather placid. For example, â€Å"We slowly drove –He knew no Haste / †¦We passed the School †¦ / We passed the Setting Sun† (5,9,11,12), sets a slow, quiet, and clam†¦show more content†¦The first site â€Å"We† passed was the â€Å"School, where children strove† (9). Because it deals with an important symbol, --the â€Å"Ring† –this first scene is perhaps the most important. On this invited journey, one vividly sees â€Å"Children† playing. Laughing and singing. This scene conveys emotions and moods through verbal pictures. The imagery in the final scene, â€Å"We passed the Setting Sun† (12) is very emotional. One can clearly picture a warm setting sun, perhaps, over a grassy horizon. The idea of a setting sun, aftermath a fact of slumber in a cold dark night. When Dickinson passed the â€Å"Setting Sun,† night drew nigh and it was time to go home and sleep. Symbolically, her tour of life was over; it was now time for â€Å"Eternity† –death. While sight seeing in the carriage, one can gather, by the setting of the sun, that this ride was glimpse of life flashing before her eyes; just as said to happen before you die. Lines 14 and 15 seem to support this idea. â€Å"The dews drew quivering and chill / For only Gossamer, my Gown† (14-15). This indicates a pleasant time cut short. Before she knew it, the cold â€Å"Dew[s]† (14) had set in. The imagery in this transcendent poem shines great light on some hidden similarities between life and death. This poem exercises both the thoughts and emotions of readers. Eternity and Death are two important characters in Dickinson’s â€Å"Because I couldShow MoreRelatedEmily Dickinsons Because I Could Not Stop For Death883 Words   |  4 PagesBecause I Could Not Stop for Death - Analysis One of Emily Dickinson’s most famous poem Because I Could Not Stop for Death, consists of Emily summarizing her journey through life, from the afterlife. The poem embraces death and its eternity. She begins by personifying death as a person who takes her on ‘date’ in which her life is calmly retold. To begin, Emily receives a visit from Death. Death is not scary or forceful, instead she perceives him as a gentleman caller, who puts her at ease throughRead MoreEmily Dickinsons Because I Could Not Stop For Death1249 Words   |  5 Pages Emily Dickinsons most famous work, Because I Could Not Stop for Death is generally considered to be one of the great masterpieces of American poetry (GALE). Dickinson experienced an emotional crisis of an undetermined nature in the early 1860s. Her traumatized state of mind is believed to have inspired her writing. In this particular poem, â€Å"Because I could not stop for Death,† the deceased narrator of the poem reminisces about that material day when Death came seeking for her. In stanza oneRead More Emily Dickinson’s Because I Could Not Stop For Death Essay894 Words   |  4 PagesEmily Dickinson’s â€Å"Because I could not stop for Death† is a remarkable masterpiece that exercises thought between the known and the unknown. Critics call Emily Dickinson’s poem a masterpiece with strange â€Å"haunting power.† In Dickinson’s poem, â€Å"Because I could not stop for Death,† there is much impression in the tone, in symbols, and in the use of imagery that exudes creativity. One might undoubtedly agree to an eerie, haunting, if not frightening, tone in Dickinson’s poem. Dickinson uses controllingRead More Emily Dickinsons Because I Could Not Stop for Death Essays839 Words   |  4 PagesEmily Dickinsons Because I Could Not Stop for Death In Emily Dickinson’s â€Å"Because I could not stop for Death â€Å" (448), the speaker of the poem is a woman who relates about a situation after her death. The speaker personifies death as a polite and considerate gentleman who takes her in a carriage for a romantic journey; however, at the end of this poem, she finishes her expedition realizing that she has died many years ago. The poem contains six quatrains, and does not follow any consistentRead MoreEmily Dickinsons Because I Could Not Stop for Death Essay926 Words   |  4 Pages Emily Elizabeth Dickinson was a very talented poet. Her poems contained deep emotions and continue to amaze her readers. She was born in Amherst Massachusetts on December 10, 1830 to Attorney Edward Dickinson and Emily Norcross Dickinson. Her mother was very emotionally accessible. Dickinson was an energetic and outgoing child. She attended Amherst Academy and Mount Holyoke Female Seminary. Her father took her out of school after a year at Mount Holyoke because he thought she had enough educationRead More Analysis of Emily Dickinsons Because I Could Not Stop for Death803 Words   |  4 PagesAnalysis of Emily Dickinsons Because I Could Not Stop for Death In regard to Emily Dickinson’s poem, â€Å"Because I Could Not Stop for Death,† Critic Eunice Glenn says: â€Å"In the first two lines Death, personified as a carriage driver, stops for one who could not stop for him. The word ‘kindly’ is particularly meaningful, for it instantly characterizes Death. This comes with surprise, too, since death is more often considered grim and terrible† (Glenn). Critic Charles R. Anderson says, â€Å"Death, usuallyRead More Analysis of Emily Dickinsons Poem, Because I could not stop for Death693 Words   |  3 PagesAnalysis of Emily Dickinsons Poem, Because I could not stop for Death The poem Because I Could Not Stop for Death by Emily Dickinson expresses the speakers reflection on death. The poem focuses on the concept of life after death. This poems setting mirrors the circumstances by which death approaches, and death appears kind and compassionate. It is through the promise of immortality that fear is removed, and death not only becomes acceptable, but welcomed as well. As human beings,Read More An Analysis of Emily Dickinsons Poem, Because I Could Not Stop for Death626 Words   |  3 PagesIn the poem â€Å"Because I could not stop for Death† by Emily Dickinson refers to death as a gentlemen who unexpectedly visits Dickinson to take her on a journey â€Å"towards eternity† (I. 24). It is very ironic that she considers death as a gentleman, but as we all know it is the total opposite. On the second stanza they both start the slow and peaceful journey. â€Å"We slowly drove, he knew no haste† (I. 5). We can see the tranquility of the scene in which they are. Dickinson here understands the seriousnessRead MoreExplication of Emily Dickinsons Poem: Because I Could Not Stop for Death687 Words   |  3 PagesExplication of Because I could not stop for Death The poem Because I Could Not Stop for Death by Emily Dickinson expresses the speakers reflection on death. The poem focuses on the concept of life after death. This poems setting mirrors the circumstances by which death approaches, and death appears kind and compassionate. It is through the promise of immortality that fear is removed, and death not only becomes acceptable, but welcomed as well. As human beings, we feel that death never comesRead MoreUnderstanding Relationships in Emily Dickinsons Because I Could Not Stop for Death and John Updikes Dogs Death1796 Words   |  7 PagesEmily Dickinsons Because I could not stop for death and John Updikes Dogs Death both trigger intense feelings in readers as a result of the concepts that they relate to. Through emphasizing feelings experienced by the main characters with regard to individuals they love, these two authors want readers to get a more complex understanding of relationships that develop between individuals who truly comprehe nd the importance of love. To a certain degree one might feel inclined to consider that

Wednesday, December 18, 2019

Education in The United States and Great Britain A...

United States and England Comparative Study Education is a perpetual work- in-progress throughout the world. While England maintains a consistency of local school quality when compared with its United States counterparts, American boarding schools provide a more finely tuned education. Indeed, both systems produce well-educated students. England Educational System The education system of England has been the model for common wealth countries in general, but not without faults and inherent problems. The schools are usually classified according to how they receive their funding. The first level of education is known as primary education. At the age of five, or four in some parts of the country children start at primary school. Nursery provision exists prior to this in other areas. In Scotland and Northern Ireland, the government is committed to provide a pre-school education and compulsory education for children between eleven and sixteen. Curriculum A unique overview of curriculum, assessment and qualifications across the whole of education and training from pre-school to higher vocational levels, in England shows that it still requires major changes. The changes made in year 2000, need to be updated Qualifications and Curriculum Authority (QCA) is a guardian of standards in education and training who work with others to maintain and develop the school curriculum and associated assessments, and accredit and monitor qualifications in schools and colleges. The revisedShow MoreRelatedThe British Economy After 18701358 Words   |  6 Pagesindustrial economy. Britain alone was responsible for about a quarter of total world trade. Britain’s dominace was driven mainly by its plentiful supply of water power, coal and iron, and a relatively large pool of wage-workers, giving it crucial economic advantages at the start of the industrial revolution. The economy, however, after a period of stability, experienced a phase of decline after 1870. According to Supple this decline refers to traceable process whereby Britain diminished as aRead MoreHealth Care Systems Are Different In Every Country Around1603 Words   |  7 Pagesintegrated into the health care delivery system. The United States has a unique health care system that is like no other country. Great Britian, in contrast, also has a unique system that is very different than the United States. In the United States, health care is perceived as more of a privilege than a right. The United States health care system is largely organized around health insurance which determines who has access to care. The United States has a unique design for health insurance servicesRead MoreCensorship : The British Licensing Order Banned Any Publication Not Approved By The Censor Essay1690 Words   |  7 Pagesthrough the comparison of Catholicism and the demise of Presbyterians. When comparing religions throughout Areopagitica, Milton parallels Catholicism with censorship and Reformation with free publication. Catholicism became the fear mongering religion within the Presbyterian Reformation of Great Britain. Comparing Great Britain to Catholics implied that Parliament had denied their religious obligations and had diminished the nation into a failed state. However, Milton argued that Great Britain could maintainRead MoreIslam: Examination of Misconceptions and Beliefs1663 Words   |  7 Pagesthree faiths in various countries and how they view one another and seek to answer how a level of threat is felt by those belonging to these three religious groups in various countries. Countries examined in this study include those of the United States, Great Britain, India, Pakistan, and the Middle East. The depth of understanding or the teachings of Islam among the various religious groups in these various countries will also be examined in terms of how these understandings impact the ways that MuslimsRead MoreThe Influence Of Industrialization In Europe855 Words   |  4 Pagesnationalism, Europe entered its third great expansion into the world in the last half of the nineteenth century. The first great expansion had been the crusades; the second the expansion of European population, culture, and influence into the Americas and Asia during the Age of Discovery. The third expansion was the most dramatic and most aggressive; it was based on a stream of European products, pe ople, and ideas flowing from Europe to other parts of the world. The third great expansion had economic beginningsRead MoreThe Catholic Church in Developing the Identity of The Republic of Ireland1732 Words   |  7 PagesIrish State. The Anglo-Irish War proved significant in achieving the latter goal by ridding the southern sector of Ireland from the centuries of grueling oppressive rule and discrimination under Great Britain law. However, the freedom derived hindered a power struggle plagued by a partitioned Island and continued influence of religion. Consequently, the Irish Civil war exemplifies the continuous battle of accepting a partitioned but dominantly Catholic state instead of a united Irish state. WhileRead MoreBrazil and the United States: so Different and so Alike. Essay606 Words   |  3 PagesBrazil and the United States: so different and so alike. Brazil can be compared to the United States in several aspects. Both countries have a lot of things in common; however, we can point some differences too. The first thing we’re going to discuss is the way people act in both countries. Brazil prefers collectivism, whereas the United States prefers individualism. This means that, in Brazil, they support group interaction and think it’s really important. The United States differs fromRead MoreLabour Changed the Face of Britain Between the Years of 1945-51. Discuss942 Words   |  4 Pagesthe Labour Government changed the face of Britain. Discuss. Between the years 1945 and 1951 the entire shape of Britains economy, society and government changed. After World War 2, Britain was left in economic and financial depression. Countries such as Japan and Germany, left in utter ruin from the war, ironically, were able to rebuild their economies faster, and better than we could improve ours. It was felt that a great change was required in Britain, and perhaps it was that feeling that ledRead MoreThe Extent to Which Poor Economic Management of the Great Depression Impacted Australia from the 1920s to 1930s1592 Words   |  7 PagesThe Great Depression was a period of economic contraction and rising unemployment between 1929 and 1933 in Australia and throughout the rest of the world. The Great Depression followed a period of global prosperity and it was triggered by the Wall Street stock market crash on the 24 October 1929 in New York City. A depression is a period of time when the national income falls substantially and results in dep leted money reserves causing economic contraction. The Federal Government contributed toRead MoreWorld War Ii Research Report Essay1668 Words   |  7 Pagesissues, from The Great War to World War II have effects society today. This paper will trace the rise of totalitarianism in Italy as well as other European countries between 1918 and 1939, and the contrast to political developments in Great Britain, France, and the United States. In this paper the subject to explain is the Holocaust in the context of World War II and Western ideals, including the roots of anti-Semitism and intolerance of those considered inferior in Germany, a comparison of anti-Semitic

Tuesday, December 10, 2019

Goodwill Impairment Testing

Questions: 1. The purpose of the impairment test? 2.How the existence of goodwill will affect the impairment test? 3.The basic steps to be followed in applying the impairment test? 4.Prepare the journal entry(ies) for any impairment loss occurring at 30 June 2015? Answers: 1. Impairment test: Impairment test is a measurement tool to measure the worth and correctness of stated amount in balance sheet. According to impairment test the total amount of balance sheet must be reduced or increased, in case the test is showing a lower or higher value respectively. This test could be applied for tax accounts and commercial accounts. Longreach ltd has also considered to undertake an impairment test (Guthrie Pang, 2013). This step is taken by Longreach ltd to understand and manage the worth of its assets properly. Longreach group limited is a private organization that is engaged in investment services. Purpose of Impairment tax: The main purpose of AASB 136 is to ensure that the organizations assets have carried at its recoverable amount in the financial statements. An impairment asset is that asset whose value is not recoverable either by using it or selling it. Such as an entity The purpose of testing the impairment of assets is that an organizations assets carrying amount might not affect the recoverable amount because: The amount stated at financial statements of an asset is the result of judgments and estimates made by the accountant. Depreciation on the asset only depicts the allocation of assets cost. It doesnt consider the recoverability of the assets (Finch, 2006). 2. Impact of existence of Goodwill on impairment test: Impairment of goodwill is related with the charge that the recorded value of goodwill on the financial documents exceeds the real worth. The company is suggested to run and maintain the impairment test on goodwill on daily basis. Goodwill is the asset whose value could be change at any time due to many circumstances and situations so that company has advised to monitor the value of its goodwill on regular basis. Though, in case of acquiring another business or company than it leads to a result of lower down cash generating units. So in this case, Longreach ltd must decrease the value of goodwill which has already been paid at the time of target company acquisition. Goodwill testing for Impairment: Goodwill testing is related with cash generating units allocation. In case of cash generating units has already been get the amount of goodwill and Longreach ltd run an operation for associating the value of that cash generating unit than carrying amount should also be included in that operation while deciding the profit or loss. Goodwill of a business directly affects the cash generating units impairment test according to the allocation of goodwill. Normally, the goodwill is allocated to only those cash generating units which are expected to get benefits by the synergy of 2 different units. In this situation, if the recoverable value of asset is more than the carrying value of asset than it regarded as non impaired unit whereas if the situation is just opposite, than the unit is regarded as impairment loss. This test on goodwill must be done on regular basis. For running the impairment test, acquired goodwill would affect the test on CGU. In this case, annually test must be performed on those CGU on which goodwill has been allocated. Further, an individual test has also done to determine the real worth of the assets of the company. At Longreach ltd, the result of goodwills impairment test depends upon the recoverable amount of equity value or organizations value. The computation of recoverable amount has done according to the entity value than the resulted data of impairment test must be compared with the invested capital. Instead of it, the recoverable value of equity would be laid upon the shareholders equity. After doing a study and analyzing the facts, it has been computed that in case of recoverable amount laid upon entity value is lesser than the amount which have been invested by Longreach ltd would provide a result in reduction of goodwill amount. But the carrying amount would never be decreased from the real value. 3. Steps for applying the impairment test: An impairment test is always concerned with the calculation of carried worth, identification of CGU, recoverable amount and many more in specified time. A proper procedure has been described in the IAS 136. Longreach ltd must have to identify and determine the fair value, recoverable value and carried value of all the given assets in the financial documents for identifying that whether asset is impaired or not. If the total recoverable value of the cash generating units would be lesser than the carried value then assets impairment would take place. For an effective test of impairment on assets, Longreach group ltd would run a recoverable test to identify the fair values of assets. This test makes a comparison of all the undisclosed cash inflows which would take place in future with the carrying amount. In case of carrying amount value becomes greater than the computed value, than assets would be considered as not recoverable (Carlin, Finch Ford, 2007). Following steps must be followed by the Longreach ltd to apply the impairment test: Identify the recoverable amount of assets Determine the present and future cash flows of the business while acquiring the goodwill. Check all the applications related to accounting standards in accordance with AASB 136 for running the impairment test. Determine the difference value of carried amount and recoverable amount. Take action accordingly. This steps describes that how a company can reach on a perfect result regarding impairment the asset or not easily. This test shows a result which help an organization in taking the decision regarding either impair the asset or not. Conclusion: In this report, the case study of Longreach group ltd has been taken into consideration. This report helped in understanding the value of impairment test in an organization. It has been learnt through this study that how impairment test shows real worth of an asset. Further, it has also been observed that this test is very important for an organization to determine the value of all the tangible and intangible assets. It could be said that impairment test should always be undertake after a clear understanding of AASB 136. PART B: 4. Computation of Impairment loss for Crosbow Ltd A. Carrying amount of cash generating unit including goodwill Amount ($) Land 2,00,000.00 Inventory 1,80,000.00 Brand 'Crossbow Shoes' 1,60,000.00 Shoe Factory 7,00,000.00 Machinery for manufacturing shoes 4,00,000.00 Goodwill on acquisition of competing 40,000.00 Total 16,80,000.00 B. Recoverable amount 14,20,000.00 C. Impairment Loss (A-B) 2,60,000.00 S. No. Account Titles Debit Credit 1 Impairment Loss 2,60,000.00 Goodwill 40,000.00 Land 26,829.27 Inventory Product 24,146.34 Brand Crossbow Shoes 21,463.41 Shoe Factory 93,902.44 Machinery 53,658.54 (Being impairment loss recognized) 2 Profit and Loss 2,60,000.00 Impairment Loss 2,60,000.00 (Being impairment loss charged to profit and loss account) References: Carlin, T. (2008).Advance Australia Fair: The quality of AASB 136 fair value disclosures down under(Doctoral dissertation, Macquarie Graduate School of Management). Carlin, T. M., Finch, N. (2011). Goodwill impairment testing under IFRS: a false impossible shore?.Pacific Accounting Review,23(3), 368-392. Carlin, T. M., Finch, N., Ford, G. (2007). Goodwill impairment-an assessment of disclosure quality and compliance levels by large listed Australian firms. Finch, N. (2006). Intangible assets and creative impairment-an analysis of current disclosure practices by top Australian firms. Guthrie, J., Pang, T. T. (2013). Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), 216-231. Wiese, A. (2005). Accounting for goodwill: The transition from amortisation to impairmentan impact assessment.Meditari Accountancy Research,13(1), 105-120.

Tuesday, December 3, 2019

The Woman’s Renaissance Analysis Essay Example For Students

The Woman’s Renaissance Analysis Essay To What Extent And In What Ways Did Women Participate In The Renaissance? Thesis: Women off higher social and economic status had a broader range of opportunities such as reading, writing, and art, but were still expected to do household chores, while women of a lower class were bound even more strictly to their domestic responsibilities. General Info ; Household chores came first (Cooking, cleaning, sewing, etc. ; If a woman did not array, she would enter a convent or live with relatives ; Women would never live alone or be economically self sufficient ; Applied to all social classes Upper Class ; More opportunities were available, but women were still very suppressed ; Mastered multiple languages, wrote, painted etc. Were still expected to do chores despite having servants ; Education was available but limited Patronized the arts when possible Middle/ Lower Class Chores/children came first We will write a custom essay on The Woman’s Renaissance Analysis specifically for you for only $16.38 $13.9/page Order now Had to work alongside their husbands at their Jobs Women were not allowed to be outspoken or express themselves in any way ; The only education they received was on how to be a good wife and mother Examples ; Isabella detest (1474-1539) Italian renaissance woman ; Marguerite De Invader (1492-1549) wrote poetry and ruled Spain with her brother Francis I ; Catherine De Medici (1519-1589) Major political force, patron of the arts, well educated from a young age Topic Sentences 1. While upper class women had domestic duties, they were able to enjoy in a few limited opportunities like education and the arts. 2. The expectations for women of lower classes were primarily to serve traditional household roles, such as chores, rearing children, and often working with their husbands. 3. While upper class women had special opportunities, and lower class women had certain obligations, they both put household chores before any other luxuries or responsibilities. The Womans Renaissance By gallop