The Crucible by Arthur Miller Essay Example for Free

The Crucible by Arthur Miller Essay The Crucible is Arthur Millers most great play with its subject and topic raising persistent interest and enthusiasm all through the world. It recounts to the account of the Salem witch preliminaries of 1692, fixating the consideration on the impact these preliminaries had on the Proctor family, just as making a closely resembling basic discourse on the activities of the House Un-American Activities Committee (HUAC) during the 1950s. Mill operator at first didn't planned for portraying the HUAC hearings as a good old witch preliminary. Be that as it may, as the HUAC hearings developed increasingly ceremonial, and progressively futile, he could not avoid anymore. The play contains a great deal of notes enumerating the chronicled foundation of Salem society during the 1690s, and nitty gritty realities with respect to the real existences of the fundamental characters included. Mill operator needed to show that he had not made up these occasions, however that individuals truly permitted such things to happen. These notes delineate the broad exploration which Miller attempted to compose The Crucible. There are numerous subtleties in the play which are solidly upheld up by preliminary transcripts and different records of the time. Anyway there are likewise striking subtleties which emerged from Millers creative mind, similar to the introduction of Abigail and her desire for Proctor. The Crucible portrays how deceitful individuals, from the Putnams to the preliminary adjudicators, proclaim the nearness of abhorrence and the Devil to hurt whoever can't help contradicting them, strictly, however strategically and socially. Such individuals accept an ethical high position, and any individual who can't help contradicting them is considered unethical and condemned. Tituba and the kids were absolutely attempting to cooperative with dim powers, yet whenever left alone, their endeavors would have troubled no onetheir activities are a sign of the manner in which individuals respond against restraint as opposed to anything really malevolent. In any case, Miller sees insidious as being on the loose on the planet, and he accepts that anybody, even the clearly upright, can possibly be shrewd given the correct conditions, despite the fact that the vast majority would not concede this. Mill operator offers Proctor as evidence: a decent man, yet one who conveys with him the blame of infidelity. Yet, men like Danforth likewise fit this classification, since they carry out underhandedness things under the affectation of being correct. In The Crucible, Miller fixates this examination on John Proctor, a man with an at first split character, got between the manner by which others see him and the manner in which he sees himself. His private feeling of blame leads him for an amusingly bogus admission of having carried out an open wrongdoing, in spite of the fact that he later retracts. What permits him to retract is the arrival of blame given to him by his wifes admission of her frigidity and powerlessness to reprimand him for his infidelity. Elizabeth demands that he is a decent man, and this at last persuades him that he is. In The Crucible, Miller investigates what happens when individuals permit others to be the appointed authority of their inner voice. All out opportunity, Miller recommends, is to a great extent a legend in any working society. Mill operator made his own graceful language for this play, in view of the obsolete language from the Salem records. Needing to cause his crowd to feel they were seeing occasions from a prior time, yet not having any desire to make his exchange unfathomable, he designs a type of discourse for his characters which mixed into regular discourse, a previous jargon and sentence structure. Joining progressively recognizable ancient words like yea, nay, or goodly, Miller makes the impression of a past period without excessively confusing his crowd. Words like poppet rather than doll, are effortlessly seen, similarly as the manner in which he has the ladies tended to as Goody rather than Mrs. Mill operator adjusts different action word conjugations and tenses to accommodate all the more promptly with those of the period, subbing he have for he has, or be for are and am, to give his crowd only the kind of seventeenth-century English. Talking about the pictures in The Crucible, blood is a predominant picture of the play, in its possibility being likened with sexual enthusiasm, and in its relationship with murder. The pictures are at first connected with Abigail. Her warmed blood drives her into a sexual contact with Proctor, and she drinks blood to enchant his significant other. Be that as it may, the blood is moved to the hands of the as far as anyone knows honorable appointed authorities who start to hang guiltless individuals. By utilizing chronicled messages, Miller endeavors to extend his own understanding and individual convictions without disregarding reality of the verifiable issue he studied. In Millers hands the chronicled play turns into a vehicle for present day catastrophe in The Crucible, cautiously continuing the air of the authentic period yet in addition anticipating onto it the political real factors of a dim time of current American history. Works Cited Page Miller, Arthur. The Crucible: A Play in Four Acts. With a presentation by Christopher Bigsby. New York: Penguin, 1995

Lowe's vs. home depot Essay Example | Topics and Well Written Essays - 250 words

Lowe's versus home station - Essay Example That is one of reasons that measurements show more deal income for Home Depot which is increasingly available because of more branches! Lowe’s and Home Depot, being in a similar business, have particularly separated market methodology. Lowe’s is increasingly engaged to the necessities and prerequisites of ladies and housewives who are more grade to purchase dã ©cor extras and interesting items that can make a style proclamation for them. Home Depot, then again, takes into account the mass purchasers like temporary workers and retail clients, men particularly, who are earnestly into DIY (do it without anyone else's help) items. Home Depot has a superior serious picture since they have more stores as well as understood the need to enhance their quality and client care. They are additionally considering growing their product offering to oblige more extensive client base. Lowe’s, then again, is simply proposing to enhance its client assistance which is insufficient in the present situation of passive pattern and profoundly serious business

L’Oreal : Strategies for the Indian Market Essay

1. Assess L’Oreal’s section procedure in the Indian market as for the item, advancement, valuing and place choices? 2. What have been the adjustments in the advertising technique of L’Oreal over the most recent 8 years? Assess them as for choice of item/showcase and every component of the advertising blend? 3. What variables helped the fast appropriation of Excellence colorants among its objective clients? 4. Assess the alternatives accessible to the administration to accomplish target deals of Rs. 1 billion in the year 2000. Set up an examination of different advertising blend alternatives and choices inside individual blend components †target showcase, item, channel, advancement, and cost. a) Show the computations and allude to these plainly as they are utilized in assessing alternatives for choices in the promoting blend. b) Which item/markets should the organization center upon? Mediquip S. A. Meeting 5: Preparation Questions 1. What were Thaldorf’s significant qualities and shortcomings as a delegate of Mediquip? 2. Recognize every individual from Lohmann Hospital’s dynamic unit (DMU)? 3. What were the necessities, concerns and inspirations of each DMU part? 4. What was the relative force position of each DMU part? 5. How all around did Thaldorf communicate with every individual from the DMU? 6. On what date did Thaldorf viably lose the deal to Lohmann University? Rosewood Hotels and Resorts: Marking to Increase Customer Meeting 9: Preparation Questions 1. For what reason is Rosewood thinking about another brand technique? 2. What are the upsides and downsides of moving from singular brands to a corporate brand? 3. Will the transition to corporate marking expand client lifetime esteem? SaleSoft Inc. Meetings 10 and 12: Preparation Questions 1.What is your arrangement? Do you intend to proceed with PROCEED or will you present the TH item? Offer help for your arrangement. 2.What is the purchasing cycle for PROCEED ? Who are the individuals associated with the acquisition of a CSAS arrangement ? What is the job of experts? 3.What is SaleSoft’s current way to deal with selling PROCEED ? 4.Quantify the advantages of CSAS to a client utilizing the data given in Exhibit 7. 5.What worth does TH give a client ? How is this unique in relation to the client esteem conveyed by PROCEED ? 6.What is a Trojan Horse ? How can it encourage client securing and maintenance ? 7.How will you value TH ? Expect variable expenses of $200. 8.How do you think SaleSoft’s association structure will influence its capacity to sell PROCEED or TH ? 9.How will you bolster the clients of PROCEED and/or TH? HP Consumer Products Business Organization : Appropriating Printers through the Internet Meeting 13: Preparation Questions 1.What sort of on-line nearness do you figure HP ought to have ? Why ? 2.What dangers do you find in your procedure? How might you oversee them ? 3.Should printers and printing supplies be dealt with distinctively ? 4.What would the individuals, best case scenario Buy think about your arrangement ? Would it be any extraordinary at CompUSA or the equivalent ? What responses may they need to updates on your arrangements ? Tanishq Meeting 15: Preparation Questions 1. How did the situating of Tanishq brand develop? What components impacted the adjustments in its situating? 2. For what reason was GoldPlus propelled? How would you rate its presentation? 3. What is your suggestion to Bhaskar Bhat to focus on the plain gold adornments advertise in India? Rundown the vital, monetary, authoritative and brand venture effect of your suggestion. Centra Software Meeting 16: Preparation Questions 1. What are the clients of Centra purchasing? What advantages are do clients get from Centra’s items? In what capacity ought to Centra fragment its market? 2. Does Centra need a methodology to choose which clients to choose or would it be advisable for it to angle where the fish are gnawing? 3. Ought to Centra utilize each of the three channels to offer the three items to all clients or would it be a good idea for it to utilize a few items and channels to focus on certain fragments? 4. How might you settle the contest among Reed and Lesser on the best way to convey the telesales group? Okay grow telesales? Goodbye Ace Meeting 17: Preparation Questions 1. What elements impacted the advancement of Tata Ace? 2. Is Tata Ace effective? Why? 3. Depict the methodologies received to build up the Tata Ace, covering item plan, conveyance, advertising, administration, sourcing, and so forth which impacted its incentive to the organization and the client. 4. Assess choices to the supervisors of Tata Ace for development and systems to confront rivalry? Recommend choices for development in existing section, new markets, trades, and so on. CRM at ICICI Meeting 18: Preparation Questions 1. Rundown the components in the full scale condition which impacts ICICI’s retail business. 2. What is ICICI’s technique in the retail monetary administrations business? 3. For what reason does ICICI need to assemble long haul relationship with its clients? 4. How could it approach choosing and actualizing a CRM arrangement? 5. What exercises on CRM can be summed up from ICICI’s experience?

Benchmarking the 529 Industry

Financial Professional Content Investors, advisors, and the financial media all want to know how well 529 plans, as a group, are performing. In other words, are 529 plans delivering solid investment returns? We've taken a look into this question by comparing median performance across all 529 savings plans to broad industry benchmarks. We conclude that 529 plans on average have provided good, but not exceptional, investment returns on a pre-tax basis. Notably, the tax benefits of a 529 plan make them a compelling investment when compared to taxable alternatives. Our methodology, results, and analysis are summarized below. Methodology We determined average investment performance of 529 plans as of December 31, 2013 in seven different asset-allocation categories. These are the same asset-allocation categories used in our quarterly 529 Plan Performance Rankings. In fact, we utilized the same exact set of 529 plan investment portfolios. This table shows the asset-allocation categories and the number of 529 portfolios used in scoring. Asset-allocation Category Number of 529 portfolios ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 174 152 118 49 80% Equity 134 112 94 31 60% Equity 107 89 68 28 40% Equity 91 66 54 16 20% Equity 99 82 63 29 100% Fixed Income 222 172 110 42 100% Short Term 99 81 57 27 We then compared the average (median) investment performance of 529 plansï ¿ ½as determined for 1-year, 3-year, 5-year, and 10-year periodsï ¿ ½to the performance of broad industry benchmarks over those same periods. For the first six asset-allocation categories, the equity portion was benchmarked to an 80/20 blend of the Russell 3000 Index and the MSCI EAFE Index, and the fixed-income portion was benchmarked to the Barclays Capital U.S. Aggregate Index. The 100% Short Term category was benchmarked to the Citigroup 3-month Treasury Bill Index. All investment returns for 529 plans were the actual net returns reported by the plans. In other words, they reflected all asset-based investment and program management fees. If a portfolio was part of an advisor-sold 529 plans, we used net asset value (NAV) performance to exclude sales charges. Results Across six asset-allocation categories and all measuring periods, median 529 returns fell short of benchmark returns. Only within the 100% Short Term category did 529 plans beat the benchmark. Within each category, however, some portfolios provided returns well above the benchmark, while others fell far short. The wide range of returns is due primarily to the different compositions of portfolios within any asset-allocation category (e.g. domestic vs. international, bond duration and risk, etc.) Asset-allocation Category ï ¿ ½ Average Annual Return ï ¿ ½ ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 529 plan 29.05% 13.13% 16.98% 7.02% ï ¿ ½ Benchmark 31.50% 14.72% 17.56% 7.78% 80% Equity 529 plan 21.02% 10.90% 14.45% 6.83% ï ¿ ½ Benchmark 24.80% 12.43% 14.94% 7.14% 60% Equity 529 plan 14.85% 9.02% 12.12% 6.35% ï ¿ ½ Benchmark 18.09% 10.14% 12.31% 6.49% 40% Equity 529 plan 8.63% 6.85% 9.39% 5.71% ï ¿ ½ Benchmark 11.39% 7.85% 9.69% 5.84% 20% Equity 529 plan 4.06% 4.53% 6.67% 4.52% ï ¿ ½ Benchmark 4.69% 5.55% 7.06% 5.20% 100% Fixed Income 529 plan -2.14% 2.82% 4.28% 3.76% ï ¿ ½ Benchmark -2.01% 3.26% 4.44% 4.55% 100% Short Term 529 plan 0.08% 0.08% 0.17% 2.76% ï ¿ ½ Benchmark 0.05% 0.07% 0.10% 1.59% After-tax Returns Of course, the broad market indexes used for benchmarking have no expenses associated with them. In addition, they do not address the income-tax benefits of a 529 plan. To provide a more realistic comparison, we adjusted the benchmark returns to assume a 15-percent capital gains tax on the annual returns within the equity portion of each asset-allocation category, and a 35-percent ordinary income tax on the annual returns within the fixed-income portion. (Granted, bonds can produce gains and losses along with ordinary income.) On an "after-tax" basis, 529 plans beat the benchmark in every asset-allocation category and over every time period that generated a positive return. Asset-allocation Category ï ¿ ½ Average Annual Return ï ¿ ½ ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 529 plan 29.05% 13.13% 16.98% 7.02% ï ¿ ½ Benchmark 26.77% 12.52% 14.93% 6.61% 80% Equity 529 plan 21.02% 10.90% 14.45% 6.83% ï ¿ ½ Benchmark 20.09% 10.07% 12.10% 5.78% 60% Equity 529 plan 14.85% 9.02% 12.12% 6.35% ï ¿ ½ Benchmark 13.98% 7.81% 9.48% 5.00% 40% Equity 529 plan 8.63% 6.85% 9.39% 5.71% ï ¿ ½ Benchmark 8.32% 5.73% 7.07% 4.27% 20% Equity 529 plan 4.06% 4.53% 6.67% 4.52% ï ¿ ½ Benchmark 3.24 3.83% 4.87% 3.59% 100% Fixed Income 529 plan -2.14% 2.82% 4.28% 3.76% ï ¿ ½ Benchmark -1.31% 2.12% 2.89% 2.96% 100% Short Term 529 plan 0.08% 0.08% 0.17% 2.76% ï ¿ ½ Benchmark 0.03% 0.05% 0.07% 1.03% Conclusion The managers of 529 plans are doing a good job investing funds for plan participants. Some of the differences between average plan performance and benchmark performance can be attributed to the plan-level management fees as well as the expenses associated with the underlying investments (typically mutual funds and exchange-traded funds). The tax benefits associated with 529 plans make them a compelling choice for college savers with moderate to high income. Financial Professional Content Investors, advisors, and the financial media all want to know how well 529 plans, as a group, are performing. In other words, are 529 plans delivering solid investment returns? We've taken a look into this question by comparing median performance across all 529 savings plans to broad industry benchmarks. We conclude that 529 plans on average have provided good, but not exceptional, investment returns on a pre-tax basis. Notably, the tax benefits of a 529 plan make them a compelling investment when compared to taxable alternatives. Our methodology, results, and analysis are summarized below. Methodology We determined average investment performance of 529 plans as of December 31, 2013 in seven different asset-allocation categories. These are the same asset-allocation categories used in our quarterly 529 Plan Performance Rankings. In fact, we utilized the same exact set of 529 plan investment portfolios. This table shows the asset-allocation categories and the number of 529 portfolios used in scoring. Asset-allocation Category Number of 529 portfolios ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 174 152 118 49 80% Equity 134 112 94 31 60% Equity 107 89 68 28 40% Equity 91 66 54 16 20% Equity 99 82 63 29 100% Fixed Income 222 172 110 42 100% Short Term 99 81 57 27 We then compared the average (median) investment performance of 529 plansï ¿ ½as determined for 1-year, 3-year, 5-year, and 10-year periodsï ¿ ½to the performance of broad industry benchmarks over those same periods. For the first six asset-allocation categories, the equity portion was benchmarked to an 80/20 blend of the Russell 3000 Index and the MSCI EAFE Index, and the fixed-income portion was benchmarked to the Barclays Capital U.S. Aggregate Index. The 100% Short Term category was benchmarked to the Citigroup 3-month Treasury Bill Index. All investment returns for 529 plans were the actual net returns reported by the plans. In other words, they reflected all asset-based investment and program management fees. If a portfolio was part of an advisor-sold 529 plans, we used net asset value (NAV) performance to exclude sales charges. Results Across six asset-allocation categories and all measuring periods, median 529 returns fell short of benchmark returns. Only within the 100% Short Term category did 529 plans beat the benchmark. Within each category, however, some portfolios provided returns well above the benchmark, while others fell far short. The wide range of returns is due primarily to the different compositions of portfolios within any asset-allocation category (e.g. domestic vs. international, bond duration and risk, etc.) Asset-allocation Category ï ¿ ½ Average Annual Return ï ¿ ½ ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 529 plan 29.05% 13.13% 16.98% 7.02% ï ¿ ½ Benchmark 31.50% 14.72% 17.56% 7.78% 80% Equity 529 plan 21.02% 10.90% 14.45% 6.83% ï ¿ ½ Benchmark 24.80% 12.43% 14.94% 7.14% 60% Equity 529 plan 14.85% 9.02% 12.12% 6.35% ï ¿ ½ Benchmark 18.09% 10.14% 12.31% 6.49% 40% Equity 529 plan 8.63% 6.85% 9.39% 5.71% ï ¿ ½ Benchmark 11.39% 7.85% 9.69% 5.84% 20% Equity 529 plan 4.06% 4.53% 6.67% 4.52% ï ¿ ½ Benchmark 4.69% 5.55% 7.06% 5.20% 100% Fixed Income 529 plan -2.14% 2.82% 4.28% 3.76% ï ¿ ½ Benchmark -2.01% 3.26% 4.44% 4.55% 100% Short Term 529 plan 0.08% 0.08% 0.17% 2.76% ï ¿ ½ Benchmark 0.05% 0.07% 0.10% 1.59% After-tax Returns Of course, the broad market indexes used for benchmarking have no expenses associated with them. In addition, they do not address the income-tax benefits of a 529 plan. To provide a more realistic comparison, we adjusted the benchmark returns to assume a 15-percent capital gains tax on the annual returns within the equity portion of each asset-allocation category, and a 35-percent ordinary income tax on the annual returns within the fixed-income portion. (Granted, bonds can produce gains and losses along with ordinary income.) On an "after-tax" basis, 529 plans beat the benchmark in every asset-allocation category and over every time period that generated a positive return. Asset-allocation Category ï ¿ ½ Average Annual Return ï ¿ ½ ï ¿ ½ 1-Yr 3-Yr 5-Yr 10-Yr 100% Equity 529 plan 29.05% 13.13% 16.98% 7.02% ï ¿ ½ Benchmark 26.77% 12.52% 14.93% 6.61% 80% Equity 529 plan 21.02% 10.90% 14.45% 6.83% ï ¿ ½ Benchmark 20.09% 10.07% 12.10% 5.78% 60% Equity 529 plan 14.85% 9.02% 12.12% 6.35% ï ¿ ½ Benchmark 13.98% 7.81% 9.48% 5.00% 40% Equity 529 plan 8.63% 6.85% 9.39% 5.71% ï ¿ ½ Benchmark 8.32% 5.73% 7.07% 4.27% 20% Equity 529 plan 4.06% 4.53% 6.67% 4.52% ï ¿ ½ Benchmark 3.24 3.83% 4.87% 3.59% 100% Fixed Income 529 plan -2.14% 2.82% 4.28% 3.76% ï ¿ ½ Benchmark -1.31% 2.12% 2.89% 2.96% 100% Short Term 529 plan 0.08% 0.08% 0.17% 2.76% ï ¿ ½ Benchmark 0.03% 0.05% 0.07% 1.03% Conclusion The managers of 529 plans are doing a good job investing funds for plan participants. Some of the differences between average plan performance and benchmark performance can be attributed to the plan-level management fees as well as the expenses associated with the underlying investments (typically mutual funds and exchange-traded funds). The tax benefits associated with 529 plans make them a compelling choice for college savers with moderate to high income.

The Legality Of Same Sex Marriage - 1314 Words

The Legality of Same-Sex Marriage Two single women living together could offer numerous interpretations. It is mostly uncommon and considered to be an issue for some people especially during the 19th century. The assumption then was that relationships were platonic but in recent years, different speculations started to came out (Lyness, Lipetz, and Davis 305). Different stories of intimate companionships prevailed and were contemplated to be unnatural as to the appeal of marriage between two women. Opposite presumptions however, argued that homosexual relationships should be acknowledged as legitimate because it is part of human rights to recognize and establish commitments, it stretches civil rights that concerns freedom and most especially, it is a step to gender equality. Marriage is part of human rights and it is the way society recognizes commitments between two people who share an intimate relationship with each other. It is a fundamental union and one’s right to marry the person he or she chooses to love. In recent years however, college has served a place for young people to live together before marriage. Many expressed concern on the threat of courtship and long-term relationships that involved homosexual partnerships (Risman, Hill, Rubin, and Peplau 77). However some evidences confirmed comparisons on cohabilitations and commitments between homosexual couples to be naturally similar to heterosexual relationships. A number of aspects were discussed such asShow MoreRelatedSame Sex Marriage Is An Emerging Issue852 Words   |  4 PagesSame sex marriage is an emerging issue in the USA. This issue has gained a lot of debate on levels of federal and state governments. Referring to the context of legislations and judiciary same sex is declared legal in various states of the country. In contrast various states have their own laws and constitutional amendments which restrict people from same sex marriage. Variations at the state level rise ambiguities and questions about these unions being valid or not if contracted outside the jurisdictionRead MoreThe Disadvantages of Allowing Same Sex Marriages745 Words   |  3 Pages Same sex marriage is hotly debated for its legality as it is against the natural law. The ramifications are vast and we are seeing the effects of homosexual legal rights affecting housing, education, the work place, medicine, the armed forces, adoption, religion, etc. (http://carm.org/gay-marriage-harm). Although some believe that same sex marriage should be allowed as denying same sex marriage is a form of minority discrimination, same sex marriage does no harm to society and it is an acceptedRead MoreMajor Events Associated With Your Hashtag Movement1611 Words   |  7 PagesStates. On the date of June 26, 2015, The United States legalized gay marriage, making #LoveWins the number one trending hashtag all throughout social media. BBC reported on one of the most eventful days of current American history and managed to most accurately capture the reaction of the United States. An example of such overwhelming reactions was depicted by BBC as, â€Å"A sea of rainbow flags overwhelmed the few anti-gay marriage activists who reacted in disbelief, and the demonstration seemed to turnRead MoreCalvin Christian High School s Advanced Placement1667 Words   |  7 Pagesview on the legality of same-sex marriage. Therefore, one could hypothesize that the majority of Christians, including Catholics and Protestants, object to the legality of same-sex marriage, and of those individuals who object, the majority are men. Several factors play an important role in the hypothesis that Christians would disagree with same-sex marriage. Regarding the poll, respondents were asked to pick the choice that best represented their stance on the legality of same-sex marriage. RespondentsRead MoreCommon Ground : Same Sex Marriage956 Words   |  4 PagesCommon Ground: Same-Sex Marriage Same-sex marriage, a controversial social issue in the U.S. for several decades, is constantly evolving. When viewed historically, great change has happened in a short period of time, in the movement for same-sex marriage, given that until recently, no society in thousands of years has ever allowed it. Futurist John Naisbitt, author of Megatrends, has studied the change in the public’s perspective on gay marriage. Naisbitt asserts: â€Å"In just my lifetime, weRead More Same-sex Marriage Should be Legal Essay1000 Words   |  4 PagesSame-sex Marriage Should be Legal    I do. These two simple words have the power change lives in an instant. For most people, the phrase conjures up images of a man and a woman being joined in marriage. But for gays and lesbians, having the chance to legally say I do is a far-off dream, not a reality. In many European countries, marriages between same-sex couples are federally recognized, but unions of American homosexuals still go unrecognized by the United States government. Same-sexRead MoreGays Should Be Legal Contract1290 Words   |  6 PagesGays Should Be Allowed To Marry Calling something marriage does not make it marriage. Marriage is a legal contract between a man and a woman. It is the institution that establishes kinship and relations in the family. Marriage is mostly recognized by a state, organization, religious authority, local community, or peers. Marriage is for procreation, education, the unity, and well-being of the couple. Some say marriage is for two people who love each other and ready for commitment. Nevertheless, inRead MoreThe Problem With The United States Constitution1209 Words   |  5 PagesAllana Diego Mrs. Morris CLN4U 9 January 2015 The Problem with the United States’ Constitution According to the United Nations, human rights are defined as â€Å"rights inherent to all human beings, whatever their nationality, place of residence, sex, national or ethnic origin, colour, religion, language, or any other status. Humans all equally entitled to human rights without discrimination. These rights are all interrelated, interdependent and indivisible.† The fight to protect human rights hasRead MoreAmerica s Present Day Civil War Essay1217 Words   |  5 PagesPolitical Spectrum The left side of the political spectrum welcomes radical changes and secular views to present-day life. For liberals, gay marriage is a significant concern in which they attempt to allow those of the same gender to petition their love and marry each other legally. In spite of the thirty-seven states that have accepted the legality of same sex marriage, it is continually at the core of this social war. Despite success of the liberal party in achieving social change, the â€Å"Leave it toRead MoreGay Marriage1711 Words   |  7 PagesRWS 305 T 4PM Professor Voth October 13, 2009 Gay Marriage Begins With Separation Our country was built on the foundation of separation between church and state. But has the concrete wall of separation begun to deteriorate? Or was it ever really there at all? As we continuously battle over the rights to same sex marriage, the question of church or state surfaces. It is due time that we examine this matter and decide once and for all if the church should have any opinion in the

Time Management Reflection - 1104 Words

Time Management Reflection Paper The consequences of improper time management based on my past experiences have taught me that proper time management is of fundamental importance for both personal and professional success. Time is a valuable resource and once lost cannot be regained. The fact is we all wished we had more than twenty four hours each day, however, since this is not possible, the only solution to this dilemma is the proper utilization of time which is absolutely crucial. One of the tools I currently use is a planner/calendar. Being a visual person, the idea of mentally penciling out time for each day of the week helps me visualize how I plan on spending my time more wisely. I think of the analogy of going grocery shopping†¦show more content†¦After reviewing my rough plan, the next step was to begin with organizing my priorities. This step is important because priorities are going to change based on the time available because as we all know time is a fickle th ing. I have divided my priorities into three categories from high, medium and low. High priorities are priorities that will take away most of my time and energy and is crucial for my success in the DH program. The most obvious high priority is going to be focusing on school and school related work from allocating time for study to completing assignments and homework. My goal here is to complete these tasks based on the due dates and to not put off any assignments to the last minute. Reviewing and studying before and after school each day is going to help me achieve this goal. Besides school, another high priority is making the time to spend with family/friends. The time spend however little it maybe say an hour during dinner with family/ friends will help me unwind and take a break from what is going to be a mentally and physically challenging program. Hence, it is important to balance these top priorities, as these priorities both go hand in hand with each other and will help me a chieve overall success. Medium priorities are priorities that will alsoShow MoreRelatedReflection On Time Management1081 Words   |  5 PagesTime management seems to be an issue that many people struggle with. It is important to learn to balance work, school, and familial responsibilities. I plan to utilize any free time to work on school work, implementing Pareto’s Law, and looking at the big picture. Recently, a friend and I were planning our annual summer trip, which is the only time we see each other each year. I told her that there is only one weekend in which I will not be in the middle of school. She responded by saying, â€Å"That’sRead MoreReflection On Time Management881 Words   |  4 Pagespiece of reflection will focus on my progress and experiences during my placement in Campbelltown Hospital Medical E ward. I will be using the Gibbs 1988 model of reflection (Gibbs, 1988). This cycle helped me to reflect in a structured and effective way. The subject of this paper will reflect on my time management skills whilst maintaining the necessary standards of practice at all times (NMBA, 2016). During my first and second week of placement, I had some difficulty with my time management. The reasonRead MoreReflection On Time Management1300 Words   |  6 PagesResEd Final Reflection In RE102 I learned a lot of valuable life skills in a wide variety of areas. We covered the important topics of communication, decision making, conflict resolution, time management, stress management, resumes, online self, healthy relationships, and sexual assault/consent. From general tips to the more serious issues such as sexual assault, this class has prepared me for many important life situations. Specific to NCSSM, skills such as stress and time management will help meRead MoreReflection Paper On Time Management733 Words   |  3 PagesThis semester I learned a lot about the management process that takes place in healthcare organizations. The five concepts that resonated with me, along with how I feel they fit with the storyboard above are: planning, time management, organizing, staffing, controlling. Firstly, when I look at this picture I can see the fog and the lamp post. The reason I chose planning is because the benefit of planning allows the healthcare organizations’ goals to be organized and you can document the expectationsRead MoreLearning Styles, Time Management And Reflection1989 Words   |  8 Pageswill aid the author to develop both in life, and in higher education. Cottrell (2008) suggests a skill is a learned activity.-something you can develop through practice and reflection. You can fine-tune skills, including study skills, just as runners perfect their movement, breathing and pacing. There are many different reflection frameworks to use when learning and one of these frameworks will be discussed in further, detail that aided the author to develop further within the Study Skills module. ReflectiveRead MoreTeam Behavior and Processes1467 Words   |  6 PagesProcesses There are many important elements that effect how a learning team behaves and the processes that a learning team chooses to complete tasks and reach desired goals. The current learning team has established roles and responsibilities, time management skills, and decision making strategies that allow the team to work up to it s full potential. The learning team has maintained a level of trust and responsibility to one another that must exist in order for the team to remain successful RolesRead MoreUniversity of Phoenix Gen 201 Paper818 Words   |  4 Pages |Your reflection | |How would you define academic |I believe academic readiness incorporates many things. I can start with simple time management, | |readiness? |this includes the time you set aside for your classes including homework and study time. Next we | | |move into study habits. This can include note taking, time management, self controlRead MoreStudent Course Reflection Essay1028 Words   |  5 PagesStudent Course Reflection I believe that if I stay focused and do what is right in class then I think that my long-term results would be very good. The value of getting a higher education degree is very good and the results will determine on how good of a career I would and will be succeeding in for the future. What my plan is for my academic and career future is to keep going to college each day, studying very hard, making sure that I turn in all the assignments that I need to beforeRead MoreTime Management And School / Life Balance1156 Words   |  5 PagesCompleted Training: Time Management and School/Life Balance Based upon Ms. Mendia’s recommendation, I enrolled in and successfully completed the course: Work Smarter, Not Harder: Time Management for Personal Professional Productivity under Coursera a UC Irvine Extension that was offered online (enclosed number 5 please find a certificate of course completion). I have learned to make a schedule of tasks, to prioritize my tasks and goals by categorizing them under personal and professional, groupRead MoreDifference Between My And With My Agility1532 Words   |  7 Pagesalso have a tendency to avoid saying to others what I may be really thinking. I should really speak what’s on my mind at times. I also don’t know if I’m nervous about meeting important people. I scored a 12 on the being a marshmallow, causing me to be in the top quartile. I feel that I am very quick to encourage other people who may be feeling their best. I have a very hard time saying no to a lot of people. For instance, it may be to drop someone off at home after work when I know I’m very tired

Corporate Accounting And Business Research - MyAssignmenthelp.com

Question: Discuss about theCorporate Accounting And Business Research. Answer: Impairment loss for cash generating units excluding Goodwill Impairment loss FB the carrying amount of an asset or cash generating unit, which exceeds the recoverable amount. This directly indicates that the carrying amount is recognized after deducting any accumulated depreciation and impairment loss of an asset present within the organization. On the other hand, Glaum et al. (2013) criticizes that rigorous implementation of the impairment loss could decrease actual net profit of the organization. For example, the identification of recoverable amount, net selling value, carrying amount and depreciation amount could be used in identifying the actual impairment loss faced by the organization. The impairment loss is mainly reflected in balance sheet and income statement of the organization where total asset value is reduced. Under IAS 36, relevant method of recognition for impairment loss is depicted, which could be used by the organization during the formulation of their annual report. In this context, some researchers mentioned that impairment loss is mainly a decrease in the net carrying value that exceeds future undisclosed cash flow of the asset (Iasplus.com 2018). Recognition method can be used in accordance with IAS 36, which allows the organization to identify the impairment loss of the Asset. The impairment loss is mainly identified when the carrying amount of asset is greater than the recoverable amount. Impairment loss is directive reflected in comprehensive income of the organization, where fair valuation method is used in accordance with IAS 16 standard. Therefore, it could be understood that for identifying impairment loss comparison between carrying amount and recoverable amount of an asset needs to be conducted by the organization. Furthermore, with the help of IAS 36 impairment of assets, organizations are able to ensure that assets are not carried more than the actual recoverable amount, which is higher than the fair value less the disposable cost. However, there is an exception towards the calculation of impairment loss, where deductions from goodwill and certain intangible assets are conducted identify the actual impairment loss incurred by the organization. There are certain test regarding detection of impairment of an asset, which is used in detection of cash generating units. Avallone and Quagli (2015) further stated that when fair value of the asset declines below carrying amount the difference is written off, which is mainly knows as impairment loss. The use of impairment loss directly allows the organization to depict actual value of their assets in the annual report. Adequate identification process of the impairment loss needs to be conducted by the organization. This is mainly conducted at the end of each reporting period, where entities are required to assess on the indication of impairment present in their asset. The list of external and internal indicators of impairment are provided in IAS 36, which could allow the organization to adequately conduct impairment process on their annual report. After the indication of an asset that may be impaired, asset recoverable amount is calculated, which could be used in calculating the impairment loss incurred by the organization. Andre, Dionysiou and Tsalavoutas (2018) argued that without the indications companies are not able to detect the actual impairment loss. However, there are certain indication of the impairment from the external sources, which needs to be evaluated by the organization. Indication from external sources mainly depict decline in market value, negative changes in technology, market, economy or laws, increment in market interest rates and increment in net Asset of the company than market capitalization. These identified indications mainly state the possibility of impairment present in an organization, which could lead to impairment loss. There are certain indications that might generate from internal source, which could allow the organization to detect impairment in their operations. These internal sources are obsolescence or physical damage of asset, asset being idle, part of destruction or held for disposal, worst economic performance than expected and investment in subsidiaries or joint ventures. This above identified internal sources could directly lead to impairment loss incurred by the organization, which might directly reflect in their income and balance sheet. Hence, by using both external and internal source of indications, organizations are able to detect impairment in their assets, which could reduce fair value of their assets. This impairment loss detection could also help in formulating accurate financial condition of the organization to the shareholders, which might help them to make adequate investment decisions. According to IAS 36, impairment losses and reversement is conducted in profit and loss sta tement, which helps in detecting losses incurred by the organization. However, the impairment loss incurred by the organization is deductible by goodwill maintained by the company. This relevant deduction eventually helps in reducing the impairment loss incurred by the organization during the fiscal year. Shaari, Cao and Donnelly (2017) stated that the use of impairment loss directly allows the organization to detect actual value of their asset in the annual report. Hence, it could be understood that organizations with the help of IAS 36 are mainly able to detect actual impairment loss incurred during the fiscal year. The detection of recoverable amount,disposable amount and fair value of an assets allows the organization to calculate the actual impairment loss incurred during the fiscal year. According to IAS 36,cash flow projection should be based on reasonable assumptions which are attainable by the organization in future. Therefore, the detection of fair value and carrying value could help in identifying actual impairment present in the asset. Preparation of journal entries for any impairment loss occurring in 30 June 2015 Particulars Amount Patent 213,000.00 Building 49,000.00 Fittings 31,000.00 Inventory Goodwill 11,000.00 Total 304,000.00 Gali Ltd calculated the value in use of the division to be 284,000.00 Impairment loss 20,000.00 Goodwill 11,000.00 Remaining impairment losses for tangibles 9,000.00 Distribution of impairment loss Amount Portion Allocation loss Net carrying amount Patent 213,000.00 72.7% 6,542.66 206,457.34 Building 49,000.00 16.7% 1,505.12 47,494.88 Fittings 31,000.00 10.6% 952.22 30,047.78 Total 293,000.00 100% 9,000.00 284,000.00 Journal Entries for impairment loss: Particulars Amount Amount Impairment loss Dr 9,000.00 Accumulated depreciation and impairment loss-patent 6,542.66 Accumulated depreciation and impairment loss-building 1,505.12 Accumulated depreciation and impairment loss-fittings 952.22 (Allocation of impairment loss) Reference: Andr, P., Dionysiou, D. and Tsalavoutas, I., 2018. Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets: value relevance and impact on analysts forecasts.Applied Economics,50(7), pp.707-725. Avallone, F. and Quagli, A., 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36.Advances in Accounting,31(1), pp.107-114. Glaum, M., Schmidt, P., Street, D.L. and Vogel, S., 2013. Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: company-and country-level determinants.Accounting and business research,43(3), pp.163-204. Iasplus.com. (2018).IAS 36 Impairment of Assets. [online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 9 Jan. 2018]. Shaari, H., Cao, T. and Donnelly, R., 2017. Reversals of impairment charges under IAS 36: evidence from Malaysia.International Journal of Disclosure and Governance,14(3), pp.224-240.