Friday, January 24, 2020

Film Analysis of Bowling for Columbine by Michael Moore Essay -- Micha

Film Analysis of Bowling for Columbine by Michael Moore 'Bowling for Columbine', directed by Michael Moore, deals with the problems of gun crime in America. The main purpose of this film is to persuade American people to change their ideas about guns and gun laws. Moore constantly refers to other countries such as Canada and their gun policies to back up his arguments for increased gun regulation. He is successfully able to counter argue any reason given by pro gun supporters as to the reason why America has the highest gun related crimes and death, even though other countries have similar attitudes towards violence. The scenes that have been selected focus on different aspects of the film, which present Moore's ability to persuade his audience into his way of viewing gun crime. Michael Moore has used a variety of techniques in the ?A wonderful World? scene to influence the audience into siding with his views and to portray America as a destructive force to other countries. The sequencing of the scene ?A Wonderful World? is very effective. The scene before the clip is very ironic as it shows the Lockheed Martin, which is the largest weapons producer in America. The Lockheed Martin spokesman is standing in front of A missile and is talking about America as a protector of the world. Yet, immediately after this, the man claims that America is not an aggressor, the film is launched into the scenes which entirely contradict his claims. This is a successful use of persuasive technique as the audience will now trust what Moore has to say rather tha... ... either that the NRA and the Klan were parallel groups or that when the Klan was outlawed its members formed the NRA. Both are completely wrong however this is effective as it illustrates that since the KKK was evil, that the NRA is also evil as it is made up of the same members or that both groups have the same belief. Moore is able to use a number of persuasive techniques in the three scenes from Bowling for Columbine to express his views on gun laws. The moods of these three scenes vary considerably, from humour, to serious to sarcasm and irony. By appealing to different types of emotions, the audience is able to connect with Moore effectively. As well as this, by feeling humorous or sad when Moore intends the audience to be, the viewers immediately, whether intentionally or unintentionally side with Moore?s view.

Thursday, January 16, 2020

Stages of Group Development

The Forming – Storming – Norming – Performing is a model of group development, first proposed by Bruce Tuckman in 1965, who maintained that these phases are all necessary and inevitable in order for the team to grow, to face up to challenges, to tackle problems, to find solutions, to plan work, and to deliver results. Forming In the first stages of team building, the forming of the team takes place. The individual's behavior is driven by a desire to be accepted by the others, and avoid controversy or conflict. Serious issues and feelings are avoided, and people focus on being busy with routines, such as team organization, who does what, when to meet, etc. But individuals are also gathering information and impressions – about each other, and about the scope of the task and how to approach it. This is a comfortable stage to be in, but the avoidance of conflict and threat means that not much actually gets done. Group members learn about each other and the task at hand. Indicators of this stage might include: Unclear objectives, Uninvolvement, Uncommitted members, Confusion, Low morale, Hidden feelings, Poor listening, etc. The team meets and learns about the opportunities and challenges, and then agrees on goals and begins to tackle the tasks. Team members tend to behave quite independently. They may be motivated but are usually relatively uninformed of the issues and objectives of the team. Team members are usually on their best behavior but very focused on themselves. Mature team members begin to model appropriate behavior even at this early phase. Sharing the knowledge of the concept of â€Å"Teams – Forming, Storming, Norming, Performing† is extremely helpful to the team. Supervisors of the team tend to need to be directive during this phase. The forming stage of any team is important because, in this stage, the members of the team get to know one another, exchange some personal information, and make new friends. This is also a good opportunity to see how each member of the team works as an individual and how they respond to pressure. Storming Every group will then enter the storming stage in which different ideas compete for consideration. The team addresses issues such as what problems they are really supposed to solve, how they will function independently and together and what leadership model they will accept. Team members open up to each other and confront each other's ideas and perspectives. In some cases storming can be resolved quickly. In others, the team never leaves this stage. The maturity of some team members usually determines whether the team will ever move out of this stage. Some team members will focus on minutiae to evade real issues. The storming stage is necessary to the growth of the team. It can be contentious, unpleasant and even painful to members of the team who are averse to conflict. Tolerance of each team member and their differences needs to be emphasized. Without tolerance and patience the team will fail. This phase can become destructive to the team and will lower motivation if allowed to get out of control. As group members continue to work, they will engage each other in arguments about the structure of the group which often are significantly emotional and illustrate a struggle for status in the group. These activities mark the storming phase: Lack of cohesion, Subjectivity, Hidden agendas, Conflicts, Confrontation, Volatility, Resentment, anger, Inconsistency, Failure. Supervisors of the team during this phase may be more accessible but tend to still need to be directive in their guidance of decision-making and professional behavior. The groups will therefore resolve their differences and group members will be able to participate with one another more comfortably and they won't feel that they are being judged in any way and will therefore share their own opinions and views†¦ Norming The team manages to have a one goal and come to a mutual plan for the team at this stage. Some may have to give up their own ideas and agree with others in order to make the team work. In this stage, all the team members takes the responsibility and have the ambition to work for the success of the goals of the team. Group members establish implicit or explicit rules about how they will achieve their goal. They address the types of communication that will or will not help with the task. Indicators include: Questioning performance, Reviewing/clarify objective, Changing/confirming roles, Opening risky issues, Assertiveness, Listening, Testing new ground, Identifying strengths and weaknesses. Performing Some teams will reach the performing stage. These high-performing teams are able to function as a unit as they find ways to get the job done smoothly and effectively without inappropriate conflict or the need for external supervision. Team members have become interdependent. By this time they are motivated and knowledgeable. The team members are now competent, autonomous and able to handle the decision-making process without supervision. Dissent is expected and allowed as long as it is channeled through means acceptable to the team. Supervisors of the team during this phase are almost always participative. The team will make most of the necessary decisions. Even the most high-performing teams will revert to earlier stages in certain circumstances. Many long-standing teams will go through these cycles many times as they react to changing circumstances. For example, a change in leadership may cause the team to revert to storming as the new people challenge the existing norms and dynamics of the team. Groups reach a conclusion and implement the solution to their issue. Indicators include: Creativity, Initiative, Flexibility, Open relationships, Pride, Concern for people, Learning, Confidence, High morale, Success, etc. Adjourning Tuckman later added a fifth phase, adjourning, that involves completing the task and breaking up the team. Others call it the phase for mourning. A team that lasts may transcend to a transforming phase of achievement. Transformational management can produce major changes in performance through synergy and is considered to be more far-reaching than transactional management.

Wednesday, January 8, 2020

The Effect of Racism in Toronto - 1274 Words

Essay Proposal I decided to pursue the Governmentality, Democracy and Citizenship approach to address the issue I chose to work on, how racism in Toronto affects its education and economy. It is of no surprise to anyone that a person’s life and achievements may depend strictly on his/her skin color. In the following paragraphs, I discuss how racial discrimination has changed over the past fifty-four years, and how the different coloured populations have reacted to these changes. The overall attainments of the adult population in Toronto have been gradually changing over the last fifty-four years. Starting from 1960’s, each decade has had a higher percentage of college graduates and high school graduates than the previous one, and at the same time, a lower percentage of people who have not finished high school. So the results imply that people sought for more education with time, but not all four groups show the same elevation. The two groups of blacks show more a rapid growth, moreover, the results of group of black females show a more stable growth than results of black males. But on the whole, results of these two groups are more or less the same and they show that blacks attained more education as time went by. Results of the two white groups also show growth, but this growth is not so obvious as compared to the blacks. Plus the over-all results of the whites contain higher percentage than ones of blacks, and results of white males differ from the results of females,Show MoreRelatedThe Canadian Criminal Justice System1370 Words   |  6 Pagesin the millennia past, the course of human history prevents all races from reverting back to that common kind. It is further believed that the racism that subsists in today’s society does not exist in the same manner within Canada. While Canada is an egalitarian society, a close examination would suggest that the blunt historical and social truths of racism that are often smugly denied exist very much in Canadian society and have seeped into the Canadian criminal justice system. The racializationRead MoreInjustice, Discrimination and Racism in Obasan by Joy Kogawa and More by Austin Clarke1709 Words   |  7 PagesColumbia and even restricted them to go back. It is unreasonable to take such actions to the Japanese and continue keeping them eliminated and alienated from Canadian activities and facilities. Throughout this novel Naomi and her family have experienced racism, hatre d and many kinds of alienation. Even after many years of the war, whenever Naomi would introduce herself to a stranger, he or she would assume that she is a foreigner, the first question that someone would ask her would be â€Å"How long have youRead MoreRacial Profiling And The Justice System1365 Words   |  6 Pagescounterparts. Which raises the question of how equal each citizen really is under the same rules. Therefore, in the essay I argue racial profiling is evident in stop and search practices targeting Blacks in Canada by police officers due to institutional racism and police socialization. In this essay the term racial profiling is understood as: actions that rely on exterior features such as race, ethnicity, gender, stereotypes, age, etc. in reason for protective and security reasons. In addition, racialRead More The Perpetuation of Racism in Canada by the Mainstream News Media3990 Words   |  16 PagesThe Perpetuation of Racism in Canada by the Mainstream News Media Canada is internationally renowned for its commitment to multiculturalism. In fact, Canada was the first nation to officially adopt a multicultural policy. However, while the Canadian government has developed a broad-based multicultural mandate that includes a national human rights code and increased penalties for hate-motivated crimes, and most Canadians oppose overt forms of discrimination and hate, racism continues to exist inRead MoreThe Toronto Anti Violence Intervention Strategy1564 Words   |  7 Pagesline with societal norms, values, and rules. As a consequence, police supported by the public, legitimately use heir authority to indiscriminately target civilians to fight crime and disorder in the community. From the perspective of police, the Toronto Anti-Violence Intervention Strategy (TAVIS) is the most distinguished policing operation targeting priority neighbourhoods that indicate an acute escalation in violence. However, these types of police strategies have not been without controversy.Read MoreThe Black Lives Matter Movement2077 Words   |  9 Pagesin respect to any society even in in Canada. Racism has been a problem for hundreds of years stemming from slavery in the 19th century to segregation in the 20th and even though racism is not as publically displayed as it has been in the past, it is still very much apart of our societies today. Racism and social inequality is present in regards to all skin colours, ethnicities and religions, however, in our modern western societies, racism is predominantly seen placed upon black AfricanRead MoreA Glimpse Of Canadian Inuit1651 Words   |  7 Pagesof themâ€Å" (Asch 195). This was violation of human rights. Different laws like the Indian Act and other treaties played an outstanding role in shaping Aboriginal relationship in Canada. The Indian Act led to a huge conflict of interest following its effect on the Indians living in Canada during its implementation. The Indian Act was a mechanism that strengthened the eviction of Indians ad also a means of displacing Indians from their tribal lands. On the onset of the 19th Century, land hungry CanadianRead MoreBody Image in Women in the 21st century1678 Words   |  7 PagesBody Image is one the topics that we talked about for ages. Girls and women have the biggest effect because they seem to be target no matter what and being analyze. We live in a world where no women can be happy with the way they look and show their natural beauty without changing themselves. Everyone has an opinion about the perfect body would be, but they would take away from a person individuality. In a modern popular culture, the media, society, race, sexuality and c ulture perpetuate image normsRead MoreWhat Other Variables Contribute And The Composition Of Racist Ideology? Essay1173 Words   |  5 Pagesshould the well educated. Many scholars have viewed education as a tool by which to lessen if not eradicate racial animosity. Nonetheless, before beginning the analysis, all scholars need to take into account of the possibility of social desirability effects. As stated by Mary Jackman, educated are not necessarily less biased, but â€Å"just know the ‘right’ answers† (Kuklinski et al., 1997). Only by utilizing more inconspicuous measurements of racial hostility than those found in long-established surveysRead MoreHigh School Graduation Rates For Toronto District School Board1359 Words   |  6 PagesWard, 2009) The intention of this paper is to draw attention to the disportionality rates of high school graduation rates for Toronto District School Board (TDSB) students from racial backgrounds, students born outside of Canada, students with a native language other than English and lower than average post-secondary education acceptance rates for LGTBQ youth. The Toronto District School Board is the 4th largest school board in North America. In the TDSB 27% of students are born outside of Canada

Tuesday, December 31, 2019

Abelard and Heloise The Legacy of Their Love

Abelard and Heloise are one of the most celebrated couples of all time, known for their love affair and for the tragedy that separated them. In a letter to Abelard, Heloise wrote: You know, beloved, as the whole world knows, how much I have lost in you, how at one wretched stroke of fortune that supreme act of flagrant treachery robbed me of my very self in robbing me of you; and how my sorrow for my loss is nothing compared with what I feel for the manner in which I lost you. Who Abelard and Heloise Were Peter Abelard (1079-1142) was a French philosopher, considered one of the greatest thinkers of the 12th century, though his teachings were controversial, and he was repeatedly charged with heresy. Among his works is Sic et Non, a list of 158 philosophical and theological questions. Heloise (1101-1164) was the niece and pride of Canon Fulbert. She was well-educated by her uncle in Paris. Abelard later writes in his autobiographical Historica Calamitatum: Her uncles love for her was equaled only by his desire that she should have the best education which he could possibly procure for her. Of no mean beauty, she stood out above all by reason of her abundant knowledge of letters. Abelard and Heloises Complicated Relationship Heloise was one of the most well-educated women of her time, as well as a great beauty. Wishing to become acquainted with Heloise, Abelard persuaded Fulbert to allow him to teach Heloise. Using the pretext that his own house was a handicap to his studies, Abelard moved into the house of Heloise and her uncle. Soon enough, despite their age difference, Abelard and Heloise became lovers. But when Fulbert discovered their love, he separated them. As Abelard would later write: Oh, how great was the uncles grief when he learned the truth, and how bitter was the sorrow of the lovers when we were forced to part! Their separation didnt end the affair, and they soon discovered Heloise was pregnant. She left her uncles house when he was not at home, and she stayed with Abelards sister until Astrolabe was born. Abelard asked for Fulberts forgiveness and permission to secretly marry Heloise, to protect his career. Fulbert agreed, but Abelard struggled to persuade Heloise to marry him under such conditions. In Chapter 7 of Historia Calamitatum, Abelard wrote: She, however, most violently disapproved of this, and for two chief reasons: the danger thereof, and the disgrace which it would bring upon me... What penalties, she said, would the world rightly demand of her if she should rob it of so shining a light! When she finally agreed to become Abelards wife, Heloise told him, Then there is no more left but this, that in our doom the sorrow yet to come shall be no less than the love we two have already known. In regard to that statement, Abelard later wrote, in his Historica, Nor in this, as now the whole world knows, did she lack the spirit of prophecy. Secretly married, the couple left Astrolabe with Abelards sister. When Heloise went to stay with the nuns at Argenteuil, her uncle and kinsmen believe Abelard had cast her off, forcing her to become a nun. Fulbert responded by ordering men to castrate him. Abelard wrote about the attack: Violently incensed, they laid a plot against me, and one night while I all unsuspecting was asleep in a secret room in my lodgings, they broke in with the help of one of my servants whom they had bribed. There they had vengeance on me with a most cruel and most shameful punishment, such as astounded the whole world; for they cut off those parts of my body with which I had done that which was the cause of their sorrow. The Legacy of Abelard and Heloise Following the castration, Abelard became a monk and persuaded Heloise to become a nun, which she didnt want to do. They began to correspond, leaving what is known as the four Personal Letters and the three Letters of Direction. The legacy of those letters remains a great topic of discussion among literary scholars. While the two wrote of their love for each other, their relationship was decidedly complicated. Furthermore, Heloise wrote of her dislike of marriage, going so far as to call it prostitution. Many academics refer to her writings as one of the earliest contributions to feminist philosophies. Source Abelard, Peter. Historia Calamitatum. Kindle Edition, Amazon Digital Services LLC, May 16, 2012.

Sunday, December 22, 2019

Should Euthanasia Be Legalized - 2086 Words

Research Outcome SACE NO. 931039E Word Count: 1,986 Should euthanasia be legalised? Introduction Euthanasia is â€Å"the painless killing of a patient suffering from an incurable and painful disease or in an irreversible coma† (Merriam-Webster, 2014). The concept of euthanasia has led to a prolonged argument as to whether it should or should not be legalised. This essay explores some of the competing arguments before concluding that euthanasia should remain illegal. The first key finding found was for euthanasia as it ends suffering forever. The second was against euthanasia as it challenges the Hippocratic oath. The third was also against euthanasia due to there being no proper regulations for it. Finally, the fourth was again against euthanasia as there are two better alternatives, in which preserve life instead of ending it, being palliative and hospice care. Active and Passive euthanasia There is a fine line between active euthanasia (which is what is legal in these two countries) and another type of euthanasia, passive. Active euthanasia is a deliberate act to cause death whereas Passive euthanasia merely lets the patient die, through either withholding or withdrawing treatments (BBC, 2014). In simple terms, active euthanasia is having a quick and painless death compared to having a long and painful death (passive). In most countries passive euthanasia is used even though it is illegal. Through legalising active euthanasia, it allows a patient to have a painlessShow MoreRelatedShould Euthanasia Be Legalized?1360 Words   |  6 PagesAbout 55% of terminally ill patients die in atrocious pain. Euthanasia is a practice that hasn’t been legalized in many places, and is usually performed by lethal injection. In the United States euthanasia is only legalized in Oregon, Washington, Montana, and certain areas of Texas. Some citizens feel that euthanasia should be le galized because they should have the sole right to their life. Others feel that God is the one that has the authority over a person’s life. There have been many cases whereRead MoreShould Euthanasia Be Legalized?864 Words   |  4 Pagescontroversy over euthanasia. Because there is a sharp conflict on the issue, some countries accept mercy killing lawful while others do not. The main arguments about the issue are whether the deliberate intervention on one’s life to the end is morally right or wrong. Some say euthanasia should be legalized because it is the only way to relieve harsh pain and meet ‘real happiness’ for the patients who are not expected to maintain their lives more. They also argue that people should respect the patients’Read MoreShould Euthanasia Be Legalized?971 Words   |  4 Pages Legalization of euthanasia in China Youyou Zhuang English Language Center, University of Victoria Youyou Zhuang, a student in English language center of University of Victoria. zhuangyoyo@gmail.com Legalization of euthanasia in China The hospital is a place where to cure the sickness and to save the patients. Have you ever thought a kind of â€Å"killing† could happen in the hospital? It is the â€Å"mercy killing†, also called euthanasia. Till now, euthanasia is legal in Netherlands, BelgiumRead MoreShould Euthanasia Be Legalized?1413 Words   |  6 Pagesstatement: euthanasia should be legalized. There exist numerous topics that are controversial within the criminal justice system. Euthanasia, the practice of intentionally ending a life in order to relive pain and suffering, is one that has been around for a long time. Many people believe that it should continue being illegal due to certain moral values. However, some people argue that euthanasia should be decriminalized because people should have the right to die when they want to. Euthanasia hasRead MoreShould Euthanasia Be Legalized?907 Words   |  4 Pagesactive euthanasia, which is a highly contentious issue in the United States. Voluntary active euthanasia is currently illegal in the United States. However, I believe that patients with terminal illnesses experiencing a lot of pain and misery should have the right to die the way they choose, with dignity, instead of being subjected to agony. People should be able to choose voluntary active euthanasia, if ever need be, which is why I believe that despite current policy, voluntary active euthanasia shouldRead MoreShould Euthanasia Be Legalized?1050 Words   |  5 Pagesend quickly, but knew it was not going to happen. If euthanasia and/or assisted suicide was legalized, perhaps his wish could have been true. Unfortunately, euthanasia is only legal in the states of Oregon and Washington at the current time. Euthanasia is considered immoral and wrong for contradicting a doctor’s job. However, it save s families the horrible sight of their loved ones dying, safeguards being up to protect any abuse towards euthanasia, and ultimate choice of being euthanized is upon theRead MoreShould Euthanasia Be Legalized?1272 Words   |  6 Pagesthe natural body is able to heal itself and grow. Not only is it human nature to survive and prosper, it is also instinct to be frightened of death and suffering. Euthanasia has been a topic of debate ever since the Roman and Greek physicians have started to poison terminally ill patients with their consent. Today’s definition of euthanasia is â€Å"the act or practice of killing or permitting the death of hopelessly sick or injured individuals (as persons or domestic animals) in a relatively painless wayRead MoreShould Euthanasia Be Legalized?1220 Words   |  5 Pagesincurable patients, it is rarely known that Euthanasia, a termination of one’s life with his/her self-willingness, is a release of permanent pain. On the other hand, it is committed by the doctors. Among Voluntary, non-voluntary and involuntary Euthanasia, only is Voluntary Euthanasia being universally concerned by human beings. Various fascinating facts, Australia has already approved this act and many people from other countries have also committed Euthanasia. Regarding this topic, people have beenRead MoreShould Euthanasia Be Legalized?1210 Words   |  5 Pagesconcerns is dying with dignity and not left to suffer a long and drawn out death. Euthanasia, also known as mercy killing, is a sensitive and very controversial subject. Several people believe, doctors should not participate in any action that ends a person’s life due to the Hippocratic Oath stating that doctors are obligated to save lives. Although, euthanasia is considered to be immoral and even murder, it should be legalized when a person’s quality of life, due to an incurable illness, is gradually goingRead MoreShould Euthanasia Be Legalized?1490 Words   |  6 Pagesj ust like you are in pain. What would you do? Euthanasia is and act where a person assist the death of other person and relieves him/her from pain. It is also called as mercy killing. It is controversial because, some may thing it is immoral and some may think it is against their religious values. But, the fact is, the person who suffers with pain knows the pain better than anybody. It is the person’s decision to make. Euthanasia should be legalized with the involvements of legal documents based

Saturday, December 14, 2019

Compare and Contrast Cataract Operation, About his person, Poem Free Essays

Simon Armitage was born in 1963 and lives in West Yorkshire. Simon Armitage has taught at the University of Leeds and the University of Iowa’s Writers’ Workshop, and currently teaches at Manchester Metropolitan University. He writes biographical poems, which are based on things, which he has experienced in his life. We will write a custom essay sample on Compare and Contrast: Cataract Operation, About his person, Poem or any similar topic only for you Order Now In this essay I will be comparing and contrasting three of Simon Armitage’s poems, Cataract Operation, About His Person and Poem. The subject matter in Cataract Operation is about the poet looking out of his window and seeing things in a way he has never seen them before, like pigeons in the yard, washing on a line, and hens pecking for food. This is because a cataract operation clears the lens of his eye’s, which has become unclear, so the poet is affectionate to his new way of seeing things to having had a difficulty in front of his eyes cleared away by surgery. The subject matter is a happier and more enjoyable compared to About His Person. About His Person lists all the items that a dead man had upon him when he was discovered. It reads like a police officer’s report. The following quotations â€Å"an analogue watch, self-winding, stopped†, â€Å"but beheaded in his fist†, and â€Å"a ring of white unweathered skin† all show a sign of a wrecked and finished life. Poem could be similarly compared to the two other poems. The reason being is as it shows signs of affectionate love and signs of tragedy and deceitfulness. Poem is about a husband and a father who has a serious problem with his frame of mind. † And if it snowed and snow covered the drive he took a spade and tossed it to one side, and always tucked his daughter up at night, and slippered her the one time that she lied. This quote shows us that he had a mixed personality and proves sometimes he did this, and sometimes he did that. The language used in Cataract Operation can be very misleading, as the poet creates phrases, which could mean a number of things and is left to the reader to decide. â€Å"A pigeon in the yard turns tail† is an example of the misleading language used because we imagine the bird turning around so that its tail faces the poet in the window, while at the same time we can read turns tail as ‘runs away from’ or ‘turns its back on’, as if it is snubbing the poet. Simon Armitage also uses a mixture of metaphors and personifications so that every item of drying laundry takes on a characteristic movement of the country or place that we might associate that item with. For example, the shirt is doing â€Å"monkey business†, as if the shirtsleeves were the monkey’s arms and the handkerchief waves cheerio as the original type of British man who wears a handkerchief in his chest pocket might do. The poem is laid out in ten couplets, but they are not rhyming couplets as we observe in About His Person. There is no steadiness in the length of the lines, to highlight that everything the poet sees is new and irregular. The language used in About His Person is very similar to the language used in cataract operation. Again the poet uses a number of misleading expressions, like the title itself. It could be a formal way of saying, â€Å"he had on him†, but if you look at it in a different manner then it could also suggest that the poem is about the dead person whom is the subject of the poem. About His Person written in ten two-line stanzas called rhyming couplets. They are short and accurate, just like the notes that a detective might make if he or she was investigating a dead body. The language used in Poem is different compared to the other two poems, as the words are simple. There is no misleading phrases used and the language could be considered as straight forward and formal. â€Å"And every week he tipped up half his wage. And what he didn’t spend each week he saved. And praised his wife for every meal she made. And once, for laughing, punched her in the face. † This language is easy to understand and is uncomplicated compared to About His Person and Cataract Operation. Poem is a sonnet, which is often the figure used for love poetry. Maybe, this highlights the lack of love in the man’s life. It is divided into three regular stanzas with a couplet to finish. This might help to underline the steadiness and ordinariness of the man’s life. The Ideas and attitudes of cataract could be very difficult to understand. We do not know what it was that made the Simon Armitage suddenly see all the objects he talks about in a new manner. Perhaps he did have a cataract operation or maybe he was imagining what it must be like to have one or he could even use the idea of a cataract operation as an image of what it is like to open your eyes. One thing is for sure, that he is trying to explain that we should appreciate our world and see the inner beauty that it possesses. The poet for example saw the images according to his situation and saw the magic in the simplest way and opened his eyes towards it. This cannot be compared to About His person as in this poem a man is being revived within the poem and the poem could be called as a memorial to him. In this poem Simon Armitage creates a misleading story and we are not totally sure of what happened. The police do not get emotionally involved in cases like these, as they gather the bare facts and leave the feeling out, but we sympathise for the man as we believe he was forced to kill himself and we see him as a victim of love and deceit. Poem can in a way be similarly compared to Cataract Operation because it tries to prove a point and produce a moral. The way Simon Armitage tried to make people aware of the beauty of our world in Cataract Operation is similar to the way he tries to make the man in Poem represent the ordinary gentlemen and set a message that sometimes you might do this, and sometimes you might do that. In this poem Simon Armitage does not actually condemn the man for all the things he did wrong; he simply lists the mistakes and leaves us to represent them. Overall I think that About His Person and Poem are similar because they both include the story of a man, whom is involved in marriage and both men have suffered from a problem and in this essay I have fully compared and contrasted all three of Simon Armitage’s poems. How to cite Compare and Contrast: Cataract Operation, About his person, Poem, Papers

Friday, December 6, 2019

Recognition Measurement Of An Impairment â€Myassignmenthelp.Com

Question: Discuss About The Recognition Measurement Of Impairment? Answer: Introduction The word impairment in accounting means a permanent decline in the value of certain asset of a company or a business organization. The decline in the price of an asset is a quite normal feature but is a matter of distress for the management of the organization. The valuation of asset is done on periodical basis and it is usually compared with the price mentioned in the book value. Various times it is observed that the book value of the asset increases with time however the life of assets was actually decreasing. In general both the values are taken into consideration and they are written off by the organization and this result in the decline of value of asset in the balance sheet of the company (Henderson, Peirson, Herbohn, and Howieson, 2015). A decline in the asset can be estimated when the required amount cannot be recovered from the same asset, this causes a situation of dilemma for the business organization. In this context, the essay aims to explain the IAS 36 accounting standa rd implemented by IASB for recognizing and measuring the impairment loss arising from individual assets. Objective of the IAS 36 The IAS 36 aids the organization in identifying an asset which is damaged and the substitute ways that can be done to incur fewer losses (IAS 36 Impairment of Assets, 2017). The impairment of fixed assets refers to a decline in its fair value due to any type of damage which has to be recorded in the balance sheet and income statement. The IAS 36 standard has been developed for recognizing the losses that arises due to asset impairment. As the process of declining of an asset is quite normal, it is highly essential for the business entities to adopt IAS 36 standard in order to implement accurate accounting approach to identify and measure such loss. The core idea of IAS36 is that an asset which has declined completely and cannot be used again should not be included in the balance sheet of that company. The asset is declined when its cost is more than the cost which can be gained through selling the same. When an asset is declined, it is situation of loss for a company, but this process is a continuous aspect so most of the companies cannot avoid the same so it became quite important for business organization to adopt certain measures through which the percentage of their losses can be reduced. In this wake IAS36 provides a ray of hope as it aids the business organization in identifying the asset which have chances to be declined and the ways through which business organization can incur less loss (Impairment accounting the basics of IAS 36 Impairment of Assets, 2010). IAS36 assess the assets of the companies and suggest timely sell out of the same so that company can earn something which could be greater form the amount of thei r losses. The key definitions covered under the IAS 36 standard are as follows: Impairment Loss: The amount through which the carrying value of an asset exceeds its recoverable amount Carrying Amount: The recognition amount of an asset in the balance sheet after deducting the deprecation and all the losses arising from its impairment. Recoverable Amount: The difference in amount between the fair value of an asset and its disposal costs. Fair Value: The price realized for an asset sale or given for a liability transfer in an ordered transaction between the participants in the market on the date of measurement Value in Use: The net value of potential cash inflows that is likely to be generated from an asset The concept of IAS36 has become quite popular as it implies to all kinds of assets. IAS36 is implied to all the assets which operate in groups or individually. IAS36 concept suggests proper management and analysis of all the assets on periodical basis in order to gain a proper and accurate idea about their impairment. This aids the business organization in planning future course of action through assessing its recoverable amount in advance (Saracino, 2007). IAS36 in Organization for recognizing and measuring impairment loss The IASB has mandated the business entities to implement IAS 36 standard for determining the recoverable amount from an impaired asset. The standard has been in use since 1999 in the business entities for ensuring that entity assets are not measured at the value that is larger than its recoverable amount. It is important to note that IAS36 can be applied to various kinds of organization but especially it has been used by the firms which have been listed in the stock exchange. In addition to this, it can also be applied to the firms which maintain their books and balance sheet properly (Alexander and Archer, 2008). IAS36 uses a wide spectrum of information and sources to assess the assets of an organization. Asset management is an important aspect in any organization and it cannot be ignored, so organization carries assessment of their assets on regular basis, but as the fixed assets of organization have a fixed age of operating, and they will be decline at certain point of time so the implementation of IAS36 becomes important (International Financial Reporting Standards (IFRS) 2014, 2014). IAS36 aids the organization in deciding when the asset can be sold off so that organization can incur less loss. The decline in the market value of the asset, certain negative changes in the market trend and sudden increase in the market interest rates are certain ways though which organization can conclude that their asset has started to decline. The value of an asset which is in use is assessed through its expected cash flows in its current condition. The loss occurred through the decline of the asset can be determined immediately by the organization in profit or loss manner. When it comes to unit which is generating cash, then in this situation, the goodwill will be the first in which symptoms of decline will be seen (Dagwell, Wines and Lambert, 2015). The other assets will decline thereafter. The loss in goodwill caused due to decline in the asset is irreversible. While in other aspects it can be reversed immediately. In case of reversal, there is sudden rise in the carrying cost but not above the amount that can be occurred through the decline in the asset. The decline in the value and age of an asset is a continuous and natural process which cannot be avoided. Every organization faces the same problem of decline in asset which also shows loss in their balance sheet. This directly and indirectly has a bad impact on the goodwill of the organization (Kolitz, Quinn and McAllister, 2009). The adoption of IAS36 standard helps the firms to assess their asset and assessing their recoverable amount in advance for minimizing the impairment losses arising from them in the coming period of time. According to the information given in accounting standard related to the impairment of assets, impairment of loss is calculated using the following formula: Impairment Loss for any Asset: Carrying amount of particular asset less Value in Use There are defined manner to calculate the value in use. In the recent case of CGU (Fine China) of Gali Limited the Value in use has been given. Therefore the impairment loss can be calculated as Carrying value of total assets in CGU less value in less of total assets in CGU. Here the value in use is give as $23000 and carrying value come out to be $26000. After simple calculation the impairment loss comes to be $3000. The above calculated impairment loss has to be allocated to each asset on the pro rata basis of their carrying value of assets. The assets of the CGU also consists of goodwill that has to first allocated full and after that other assets has been allocated using their carrying value of assets. In question the value of total assets also includes inventory that has not to be included for impairment loss as it is current asset which is measured at fair market value or cost whichever is less (Impairment of Assets, 2007). In the below table impairment loss is divided to goodwill first and remaining impairment loss has been divided on pro rata basis to plant, equipment and fittings. Adjustment carrying amount has been calculated which will be again check for impairment so that assets are shown at their fair value on the recoding date (Impairment of Assets, 2007). Assets Carrying Amount Pro Rata Impairment Loss Adj. CA Goodwill 1000 1000 0 Plant 17000 17/24*2000 1416.67 15583.33 Equipment 4000 4/24*2000 333.33 3666.67 Fittings 3000 3/24*2000 250.00 2750.00 24000 3000 22000 The above table calculates the adjusted carrying value of each fixed assets. Now it has to be test again for any change due to the fair value of any asset. In this question fair market value of plant is given as $16292.00 that is more than its adjusted carrying value. So to record the plant at fair market value less disposal and also to divide complete impairment loss it is essential to reallocate the impairment loss to remaining assets like equipments and fittings to calculate the new adjusted carrying value. The remaining impairment loss left after adjusting the carrying value of plant is $16292-$15583.33 = $708.67. The new adjusted carrying value of all the assets fixed assets are calculated in below table (Impairment of Assets, 2007). Assets Carrying Amount Pro Rata Impairment Loss Adj. CA Plant 16292.00 Equipment 3666.67 3666.67/6416.67 *708.67 404.95 3261.71 Fittings 2750.00 2750/6416.67 * 708.67 303.71 2446.29 6416.67 708.67 22000.00 Calculation of total Impairment Assets Carrying Amount Impairment Loss Adj. CA Goodwill $ 1,000.00 $ 1,000.00 $ - Plant $ 17,000.00 $ 708.00 $ 16,292.00 Equipment $ 4,000.00 $ 738.29 $ 3,261.71 Fittings $ 3,000.00 $ 553.71 $ 2,446.29 $ 25,000.00 $ 22,000.00 Journal Entries to record the above impairment loss to each asset is given below: Impairment of Assets (Loss) Account Dr $ 3000.00 To Accumulated Goodwill Account 0 To Accumulated Depreciation and Impairment Loss plant account $16292.00 To Accumulated Depreciation and Impairment Loss equipment account $3261.71 To Accumulated Depreciation and Impairment Loss fittings account $2446.29 References Henderson, S., Peirson, G, Herbohn, K and Howieson, B. 2015. Issues in Financial Accounting. Pearson Higher Education AU. IAS 36 Impairment of Assets. 2017. [Online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/ Impairment accounting the basics of IAS 36 Impairment of Assets. 2010. [Online] Available at: https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf Saracino, P. 2007. Cash accounting system according to IAS/IFRS. Giuffr Editore. Alexander, D. and Archer, S. 2008. International Accounting/Financial Reporting Standards Guide 2009. CCH. International Financial Reporting Standards (IFRS) 2014. 2014. John Wiley Sons. Dagwell, R, Wines, G. and Lambert, C. 2015. Corporate Accounting in Australia. Pearson. Kolitz, D.L., Quinn, A.B. and McAllister, G. 2009. Concepts-Based Introduction to Financial Accounting. Juta and Company Ltd. Impairment of Assets. 2007. Compiled Accounting Standard. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed on: 5 September, 2017].