Featured Post

How To Write A Research Paper In Eleven Steps

How To Write A Research Paper In Eleven Steps At the same time, the minimal speed of the order is only 3 hours. While others will be figh...

Friday, December 27, 2019

Sociological Analysis Of The Titanic Essay - 2084 Words

Sociological analysis of the Titanic When researching movies for my paper, I decided that the Titanic was the perfect option. Being that the movie was based on the true event of the RMS Titanic sinking, I knew I could also find a lot of research during the time of the Titanic to help strengthen my paper. The movie Titanic took place in the early 1900’s, a time rich in sociological issues. Their way of life was a lot different than ours today. Some major sociological concepts that were shown several times in the movie were, social stratification, gender inequality and sexism, inequality of income, and discrimination. During this time period people faced huge gaps in wealth, gender, class, and race. Gaps between the rich and poor were extreme. The wealthy were rich and the poor were in poverty. The â€Å"middle class† was not a common standing within society: you were either upper or lower class. It was very difficult to rise above the lower class standing, and easier to fall below the upper class line (Prezi web). Men dominated in almost all social standings; voting, ownership of land, professions, wealth, etc. Women were still viewed as â€Å"property† and in most ways, treated as such. The gap between the upper and lower class caused discrimination amongst them. Lower-class was treated poorly by the upper-class and seen as less worthy. In my paper I plan to include all of these sociological issues, and clearly connect them within the movie, Titanic. The movie Titanic was a drama,Show MoreRelatedConspicuous Consumption: an Analysis of Class, Family, and Spending Habits2795 Words   |  12 PagesConspicuous Consumption: An Analysis of Class, Family, and Spending Habits The topic I will explore in this paper is conspicuous consumption, and its relationship to our present day class system. Merriam-Webster defines conspicuous consumption as follows: lavish or wasteful spending thought to enhance social prestige. After reading the definition, there were a number of factors that made me immediately drawn to this topic. Naturally, many of the issues pertaining to the family deals primarilyRead MoreEssay on Mintzberg 5 Ps of Strategy9155 Words   |  37 PagesW.G. Astley and C.J. Fombrun, Collective Strategy: Social Ecology of Organizational Environments, Academy ofManagement Review, 814 (1983):576-587. 30 Ibid., p. 577. Business Week, October 3 1, 1983. Via G. Majone, The Uses of Policy Analysis, in The Future and the Past: Essays on Programs, Russell Sage Foundation Annual Report, 1976-1977, pp. 201-220. A.D. Chandler, Strategy and Structure: Chapters in the History of the Industrial Enterprise (Cambridge, MA: M.I.T. Press, l962), pRead MoreLove Actually Sociologcal Analysis4680 Words   |  19 PagesLove Actually Sociological Analysis Love Actually (2003), is a romantic comedy/drama that combines over ten romantic tales in one. What makes this a unique ‘chick flick’ is that all of these individual stories have different love styles and relationship types. The movie links these characters together in a series of touching and comedic romances, which end in not one, but many idealistic climaxes on Christmas Eve. The theme of the movie is an elaboration of the title, Love Actually Is All Around†Read MoreMarketing Plan for Amazon.Com4597 Words   |  19 Pagesfrom other online web stores who have a dedicated following and are focused on a specific market. - There are untapped product markets that have potential for profitability Amazon.com perspective - intense and increasing rivalry 3.3) Competitive analysis As with any corporation, Amazon.com has major competition including such well known business as below: a) Barnes Noble Inc. Barnes Noble.com is an internet commerce branch of Barnes Noble Inc. which includes physical bookstores that haveRead MoreWireless Technology Essay16392 Words   |  66 PagesDevelopment of Wireless Technology 31 Economics in Relation to Wireless Technology 33 Psychological considerations and sociological effects 43 Personal Communication 43 Emotional Disconnect 45 Worldly Effects 50 Media Influence 51 Impact on Education 52 Impact on USA 54 Environmental Implications 55 Implications for Wireless Technology 56 Wireless Waste 56 Analysis 59 Health Concerns 59 Moral and Ethical Implications 61 Conclusion 64 Works Cited 67 Introduction to WirelessRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageslamentable. Taken together, the key themes and processes that have been selected as the focus for each of the eight essays provide a way to conceptualize the twentieth century as a coherent unit for teaching, as well as for written narrative and analysis. Though they do not exhaust the crucial strands of historical development that tie the century together—one could add, for example, nationalism and decolonization—they cover in depth the defining phenomena of that epoch, which, as the essays demonstrate

Thursday, December 19, 2019

Violence Against Women During The United States - 2143 Words

Violence Against Women The topic this policy analysis assignment will focus on is violence against women in the United States. Seven in ten women experience some form of violence in their lifetime (Unite, n.d.). To curtail violence against women, the Violence Against Women Act of 1994 created the first U.S. federal legislation acknowledging domestic violence and sexual assault as crimes, and provided federal resources to encourage community-coordinated responses to combat violence (nnedv.org, n.d.). A question to be pursued for this project is how much has violence against women improved over the last decade? According to CBS News in 2013, â€Å"Rates (of rapes and sexual assaults) declined from a peak of 5 per 1,000 women in 1995 to 1.8 per†¦show more content†¦The importance of this issue to the development of social welfare policy is that personal safety falls under the umbrella of social welfare. Female citizens have a right to feel safe and protected, and the violence being committed against women is negating this right for women. Thankfully, the VAWA has recognized the past failure of society to provide protection for women, and so it has been enacted to improve these conditions. In the policy analysis assignment, the Violence Against Women Act will be analyzed and its history will be discussed, as well as the details of what it entails, the unintended consequences, how effective it is, and what changes could be made to it. The analysis will be completed by gathering information from the Internet, specifically scholarly resources and U.S. government documents. The Handbook of Social Policy will also be a main source of information, as well as any other books that address the issue of violence against women. There will only be one person conducting this analysis and the imagined role of that person will be citizens’ advocate. Discussing the nature of the issue, violence against women includes females of all ages, race, and socioeconomic status, who are being violated through acts of physical and sexual violence, as well as psychological abuse. It is not just

Wednesday, December 11, 2019

Recognition And Measurement Of An Impairment Loss For An Individual

Question: Discuss about the Recognition And Measurement Of An Impairment Loss For An Individual Asset. Answer: Impairment Loss: Impairment loss occurs when carrying amount of asset or cash generating unit exceeds the recoverable value of asset or cash generating unit. Then, carrying value of the asset is required to be reduced by the difference. This reduced amount will be recognized as an Impairment loss. The same statement can be described through the following formula: Impairment loss = Carrying amount - recoverable amount. Carrying amount: - Book value of the asset or cash generating unit as per the accounting records. Recoverable amount: - Recoverable amount is higher of the following 2 factors:- V. (Expected price to be received on sale of the asset) less transfer expenses (all the costs associated with the sale of asset) and Value in use (Present value of the cash inflows expected in future from the assets or cash generating unit) Key Indicators of Impairment loss of asset or cash generating unit are:- Internal factor - Some examples of internal factors are: damage of the asset, economic performance of the asset is not as per expectation, held for disposal, etc. External factor - Some examples of external factors are: Change in economy, obsolete technology, reduction in market value of asset, change in legal environment, etc. Impairment loss reversal defines the rise in the potential service of asset for balancing period, which can be either from use or sale, from the date when organization last assessed an impairment loss for asset- (Hamilton, 2011) The value of the asset which is in use could be more than carrying amount of asset as Present value of future cash flows will increase when they come closer. But, Assets potential of service cannot be increased. Thus, impairment loss cannot be reverse due to the time passage Even if recoverable amount of asset becomes higher than its carrying amount-(Thomas, 2011) Impairment loss reversal for a CGU (which is also known as cash generating unit): Firstly, Impairment loss on reversal of CGU (which is also known as cash generating unit) shall be distributed to Asset rather than goodwill to increase the carrying amount of particular asset, afterwards it will be allocated to goodwill. This process should be done on pro rata basis. Carrying amount of asset by which it increases shall be treated as impairment loss reversal for asset (only individual) and will be recognized accordingly. While doing allocation for impairment loss reversal for CGU, then in that case Carrying amount of CGU or asset shall not exceed the lower of the following: Amount which is recoverable; if it can identified by the organization or Assets carrying amount which is identified, but it should be net of depreciation and no impairment loss on asset should had been identified for the particular asset during previous years. The amount of the reversal of the impairment loss that would otherwise have been allocated to the asset should be allocated to the other assets of the unit on a pro-rata basis. The reversal amount of impairment loss of asset or CGU shall be distributed to the assets of the unit on specified basis i.e. pro rata basis Journal entry for recognizing impairment loss: Impairment Loss Account Debited Asset Account or Impairment Allowance Account Credited In case, if firm/company is unable to compute the recoverable amount for an individual asset, then in such scenario recoverable amount for the whole cash generating unit is computed and accordingly impairment loss is computed for the cash generating unit. Then, such impairment loss of the cash generating unit should be allocated to the individual assets. If company is having revaluation reserve against the asset, which is required to be impaired, then impairment loss to the extent of revaluation reserve will be adjusted against the revaluation reserve, thereafter impairment loss if any, will be charged to statement of profit and loss account. Further, depreciation will be computed for the remaining useful life of the asset on the revised carrying amount. Impairment of capital generating unit (AASB-136) After performing impairment test for asset, amount which should be recoverable will be calculated for individual asset. When it is not possible to assess the value of individual, then in that case estimate the recoverable amount of CGU (capital generating unit) to which such asset belongs. Capital generated unit is the smallest group of asset which can be identifiable and which has capacity to generate independent cash flow. Under cash generating unit, Impairment of loss will be allocated to asset in the provided way; first goodwill will be allocated to the cash generation unit, after that other assets will be allocated on pro rata basis. Under cash generating unit, carrying amount of asset should not be less than highest of the following: Net SP (selling price) / Value in use / 0 (zero). For example: There is a bus operator who obtains four licenses for buses in four different routes. Out of four routes, three routes are profitable whereas one is not profitable route. Now, in this case government ensures that transportation service should be available to all routes. So, government imposed restriction upon bus operator that he shall operate his buses on all the routes, otherwise he will not be allowed to operate his bus at any route. Impairment of goodwill If financial statement of the organization have goodwill with respect to Cash generating unit then organization should perform Bottom up approach, which means that identification should be done if goodwill will be allocated to cash generating unit after that compare the recoverable amount with carrying amount( by taking the impact of goodwill) to recognize impairment loss. But, if goodwills carrying amount cannot be allocated on consistent basis, then in that case Top down approach will be followed. Top down approach can be performed by identifying smallest cash generating unit on which goodwill is allocated then comparison should be done between recoverable amount of larger cash generating unit and carrying amount( after taking the impact of goodwill) to recognize impairment loss. For example: A limited has three units of x, y and z. Goodwill shown in the books is $40 and it cannot be identified and allocated to any of the unit i.e x, y and z. Carrying amount of X = 150 Carrying amount of Y = 100 Carrying amount of Z= 35 Cumulative carrying amount = 285 Recoverable amount of X = 115 Recoverable amount of Y= 105 Recoverable amount of z= 40 Answer: Bottom up for X Carrying amount = 150 Recoverable amount =115 Impairment loss= 35 Top down for X and Y Carrying amount (40 + 100+ 115) = 255 Recoverable amount = 220 Impairment loss = 35 Now, the impairment loss of 35 will be adjusted against goodwill of 40. Remaining goodwill of $5 will be carry forward and total impairment loss will be recognized of $70. Reversal of Impairment loss:- If company has the positive indicators which indicate that impairment loss booked in the previous years might have reduced, then there will be reversal of Impairment loss. Journal entry in such case would be: Asset Account or Impairment Allowance Account Debited Reversal of Impairment Loss Account Credited References Thomas (2011),"Understanding Impairment Accounting: What It Is and When It Is Used", API Press, London. Anonymous, "IAS 36 Impairment of Assets", IAS Plus. Deloitte [Accessed: 22nd May 2017] Hamilton (2011), "Impairment: IASB-FASB Comparison" (PDF), Drake Management Review, America. Paperback (2009), Impairment of asset, Gee publishing, London. John Wiley (2014), IFRS (International Financial Reporting Standards), London. Roman. L (2013), Financial reporting: An introduction to accounting, United Kingdom. Ron degwell (2012), Corporateaccounting in Australia, Pearson publication, Sydney. Stickney (2010), AASB-136, API hall, Australia.

Tuesday, December 3, 2019

Massachusetts Juvenile Justice Reform - A Step In The Wrong Direction

Massachusetts Juvenile Justice Reform - A Step in the Wrong Direction THESIS STATEMENT: The Great and General Court of Massachusetts has erred in reforming the juvenile justice system by implementing policies and procedures that will harm juveniles and place society at risk. On July 23, 1995, an intruder brutally attacked and stabbed Janet Downing approximately 100 times in her Somerville home. The revolting Downing murder and ensuing arrest of Edward O'Brien Jr., a 15-year-old juvenile whom prosecutors say committed the heinous crime, sent shockwaves through the state. When Somerville District Court Judge Paul P. Hefferman ruled that the Commonwealth try Mr. O'Brien as a juvenile, those shockwaves grew in intensity, and the citizens of Massachusetts, fed up with increasing youth violence and perceptions of an ineffective juvenile justice system, demanded the enactment of tough new laws to deal with repeat and violent juvenile offenders. The Great and General Court of Massachusetts headed these demands for reform of the juvenile justice system and enacted legislation that, among other things, abolishes the trial de novo system in the juvenile courts, requires the trial of juveniles charged with murder, manslaughter, aggravated rape, forcible rape of a ch ild, kidnaping, assault with intent to rob or murder and armed burglary in adult court and permits prosecutors to open to the public juvenile proceedings when they seek an adult sentence. Although proponents tout these measures as a sagacious solution for the vexatious problem of juvenile delinquency, abolishing the trial de novo system, providing for automatic adult trials and opening juvenile proceedings to the public when prosecutors seek an adult sentence works to the detriment, not the benefit, of juveniles and society. Therefore, the policy makers of Massachusetts should repeal most sections of the Juvenile Justice Reform Act and develop other policies to deal with the rising problem of juvenile crime. I. A SINGLE TRIAL SYSTEM PREVENTS COURTS FROM PROVIDING RAPID ASSISTANCE TO JUVENILES IN NEED, DOES LITTLE TO SERVE JUDICIAL ECONOMY AND PLACES A SIMILAR BURDEN AS THE DE NOVO SYSTEM ON VICTIMS AND WITNESSES. Proponents of a single trial system for juveniles argue that the trial de novo system wastes judicial resources by giving defendants a second bite at the apple and traumatizes victims and witnesses by forcing them to testify at two proceedings. However, these proponents fail to acknowledge that the de novo system allows judges to quickly provide juveniles with the rehabilitative help they need. The proponents, unsurprisingly, also fail to acknowledge that a single trial system may place a greater burden on judicial resources and a similar burden on victims and witnesses. The de novo system benefits juveniles by encouraging bench trials, which frequently result in the swift administration of rehabilitative help. For many juveniles, delinquency is a reaction to a variety of situational stressors. Statistics indicate that the vast majority of juvenile delinquents are exposed to abuse and neglect, harsh or erratic parenting, and socioeconomic deprivation. Experts believe that if the juvenile justice system is to rehabilitate juveniles and make them productive members of our society, it must address these problems as swiftly as possible. A de novo system encourages juveniles, many of whom want judicial help, to request a bench trial. Likewise, under a de novo system, defense attorneys are encouraged to recommend an initial bench trial because the court's decision does not bind clients if it is not in their interest. On the other hand, a single trial system discourages juveniles and defense attorneys from requesting a bench trial. Because jury trials are m ore lengthy than bench trials and may drag out for over a year, the current policy of encouraging juveniles to seek an initial jury trial denies them the rehabilitative help they need for a significant period of time. Therefore, the de novo system is the preferred choice when dealing with juveniles because it encourages bench trials and, concomitantly, the swift administration of rehabilitative help. As noted earlier, one of the primary arguments for doing away with the de novo system is that it wastes judicial resources. However, upon closer examination one realizes that the de novo system actually furthers judicial economy. Under a de novo system, procedural safeguards can be done away with or relaxed at bench trials without fear of violating