Iranian Literary Arts Festival Essay

Social Festivals are generally done to commend conventions and societies of specific puts in request to safeguard and keep up its centrality. The celebration I visited was the Iranian Literary Arts Festival at Project Artaud Theater in San Francisco, California at 450 Florida Street last November 17, 2007 created by the Translation Project. It is a celebration of Iranian artistic expressions, which incorporates exercises, for example, film screenings and workmanship shows. In any case, the feature of the occasion is the world debut of Icarus/Rise, a play about the legend of Icarus composed by Niloufar Talebi. Additionally, other Iranian movies were demonstrated practically ordinarily in theaters. With this festival, it shows that the Iraqis like writing, particularly verse and film and they offer significance to it through the exercises directed in this celebration. The contemporary issue here for the Iraqis is that they esteem the products of the Persian culture that is appeared in the Iraqi motion pictures screened during the celebration that likewise included artistic board conversations, craftsmanship closeouts and function supper. This experience was an astonishment for me with respect to their way of life. I heard a great deal about Iraq previously, and they were about wars, self destruction bombings and ruthlessness, thus with this celebration, I have seen an alternate side of their nation. Presently I realize that their way of life is wealthy in abstract expressions and that they esteem it. I likewise understood that the artistic fortunes of a nation say a ton regarding their way of life and their history. Despite the fact that I wasn’t ready to observe the entirety of the motion pictures, I have felt the worth they provided for such fortunes. With this experience, I reason that social celebrations assume a huge job in the current day by safeguarding and remembering the way of life of a district, and it additionally encourages the inhabitants become more acquainted with their progenitors since it says a ton regarding the method of living of the individuals previously. I likewise understood that each individual should know the estimation of this merriments, and take an interest in each social celebrations they can go to in light of the fact that its like a time machine that they can return to the past and remember past times worth remembering of their locale. Reference Iranian Literary Arts Festival. November 18, 2007. Recovered from http://www. sfgate. com/postings/occasion. php? events,e263149 The Translation Project. November 18, 2007. Recovered from http://thetranslationproject. organization/

Develop finance Assignment Example | Topics and Well Written Essays - 2500 words

Create money - Assignment Example b) On what premise do McKinnon and Shaw contend for money related advancement? Answer: McKinnon and Shaw were of the supposition that roofs in financing costs, prerequisites of high hold and limitation on assignment of credit can be represented the horrible showing of speculation component. Crafted by the specialists depends on the job of the changed paces of enthusiasm on assembly of reserve funds just as dispersion of assets to ventures that are high in procuring. They demonstrated the job of the monetary area so as to build the volume of investment funds. c) What defects in monetary markets were ignored by the McKinnon-Shaw style models and with what result? Answer: The speculation of Shaw and McKinnon is of the conclusion that reserve funds can be chocked by budgetary suppression. They opined that solitary monetary advancement can prompt higher reserve funds just as venture which are the progression to accomplish quickened development. The theory has neglected to settle the discu ssions on money related progression. The procedure of monetary progression isn't at all smooth and ceaseless. Exogenous stuns can be considered answerable for progression inversions in the creating nations. It is hard to consider the expenses and advantages of budgetary advancement. ... The net income of a nation are recorded in the present record while the net change in the proprietorship is recorded in the capital record. The previous is the aggregate of equalization of exchange, money moves just as factor livelihoods. The later comprises of hold account just as the credits and ventures between the nation and the globe. There are basically three sorts of money related capital in particular value capital, obligation capital and forte capital. The obligation type of capital is infused into a business realizing that the capital must be returned back sometime not too far off that is foreordained. The value type of capital is the money composed by the holders of offers just as the proprietors of the business into the association that has no balancing liabilities. The last from of capital is highest quality level. It is among the couple of wellsprings of capital that have just about zero monetary expense. b) What are the threats related with universal obligation streams ? Answer: The risks of universal obligation streams are threats in FICO score, liquidation peril, decisions, credits and late installments. The FICO score is adversely influenced by obligations. Chapter 11 can likewise be thought of as one of the perils of obligation. At the point when the obligation level ranges at such a tallness, that is infeasible to pay, insolvency goes about as the choice. Be that as it may, it will be uncalled for to think chapter 11 as obligation free card. A circumstance of chapter 11 can likewise negative impacts on the credit report and can likewise influence the accessibility of credit in future. An elevated level of obligation can bring about various late installments if the accessible assets can't conceal the installments. c) Have creating nations profited by FDI? Answer: FDI assumes a more critical job in the creating nations than in the created nations.

Blog Archive MBA Admissions Myths Destroyed I Must Get a 750!

Blog Archive MBA Admissions Myths Destroyed I Must Get a 750! We all know that the GMAT is a difficult test and a significant factor in establishing your academic competencies in the eyes of the admissions committees.  However, this exam is not the only factor used to evaluate your candidacy and is in fact just one of several.  Although a high GMAT score can enhance your overall competitiveness at top-tier schools, it alone cannot secure your admission. Meanwhile, a low or average score on the GMAT by no means precludes your admission. Remember, the average scores listed on admissions Web sites, are, after all,  averages! The nature of an average is such that some people are above and others are belowâ€" meaning that roughly half the class at your target school will be below the stated average and will, lo and behold, still get in! You may have read our previous entry in this series,  Well, I Had My Chance on the GMAT, which stresses that retaking the GMAT is a good idea if you are unhappy with your initial score. However, if you have already taken the test a few times and have scored similarly each time, you should consider whether continuing to retake the test is truly worth the effort. Rather than taking the test again (and again), you should probably focus your energies on bolstering the other components of your application: your essays, short answers, resume, recommendations, etc.  A strong application is not a guarantee of success, but it is your best shot at overcoming a low GMAT score. Share ThisTweet Admissions Myths Destroyed

Hydrogen Bond Examples in Chemistry

Hydrogen bonds occur when a hydrogen atom undergoes dipole-dipole attraction to an electronegative atom. Usually, hydrogen bonds occur between hydrogen and fluorine, oxygen, or nitrogen. Sometimes the bonding is intramolecular, or between atoms of a molecule, rather than between atoms of separate molecules (intermolecular).   Examples of Hydrogen Bonds Here is a list of molecules that exhibit hydrogen bonding: water  (H2O): Water is  an excellent example of hydrogen bonding. The bond is between the hydrogen of one water molecule and the oxygen atoms of another water molecule, not between the two hydrogen atoms (a common misconception). How this works is that the polar nature of the water molecule means each hydrogen atom experiences attraction to both the oxygen its bound to and to the non-hydrogen side of the oxygen atoms of other water molecules. Hydrogen bonding in water results in the crystal structure of ice, making it less dense than water and able to float.chloroform  (CHCl3): Hydrogen bonding occurs between hydrogen of one molecule  and carbon of another molecule.ammonia (NH3): Hydrogen bonds form between hydrogen of one molecule and nitrogen of another. In the case of ammonia, the bond that forms is very weak because each nitrogen has one lone electron pair. This type of hydrogen bonding with nitrogen also occurs in methylamine.acetylacetone  (C5H8O2): Intramolecular   hydrogen bonding occurs between hydrogen and oxygen.DNA:  Hydrogen bonds form between base pairs. This gives DNA its double helix shape and makes replication of the strands possible, as they unzip along the hydrogen bonds.nylon:  Hydrogen bonds are found between the repeating units of the polymer.hydrofluoric acid (HF): Hydrofluoric acid forms what is called a symmetric hydrogen bond, which is stronger than the regular hydrogen bond. This type of bond also forms in formic acid.proteins:  Hydrogen bonds result in protein folding, which helps the molecule maintain stability and assume a functional configuration.polymers:  Polymers that contain carbonyl or amide groups can form hydrogen bonds. Examples include urea and polyurethane and the natural polymer cellulose. Hydrogen bonding in these molecules increases their tensile strength and melting point.alcohol:  Ethanol  and other alcohols contain hydrogen bonds between hydrogen and oxygen.

Risk Management - Individual Research Report - Free Essay Example

Sample details Pages: 6 Words: 1651 Downloads: 4 Date added: 2017/06/26 Category Management Essay Type Narrative essay Did you like this example? Risk management Task One – Individual research report Introduction Risk management is a identification process of upcoming threats and danger to an organisation. In an organisation risk can enter through many ways, it can come from project failure, financial market, an accident in organisation such as flood, earthquake, cyclone, power failure, public health and safety and legal risk etc. Risk can be low to medium, or medium to high. It is difficult to say that an organisation can solve all the upcoming risks to the organisation like earthquake, we can just assume that earthquake can damage the business, but we cannot say how much, but there are some alternatives of upcoming threats like in power failure we can use generator to keep running the business. 1 Purpose of risk management within an enterprise-The purpose of risk management in an organisation to identify problems before they enter and create problems in the organisation, so that risk ma nagement handling process may be planed. It is a continuous looking ahead process so it is an important part of a business. Early detection of risk is important because it is easier, not much expensive, and changes can made easily in the planned process. It is easy to maintain a strategy and solve the risks when they are in early stage. A successful manager can monitor risks before they create problems in a business. The lack of information can is dangerous in a business so the staff of the organisation should be well training so that they can assume the risk when it is in early stage and report to the management as soon as possible. 2 Benefits of risk management within an enterprise-An effective risk management program can help the organisations to manage their risks and maximise success opportunities .There are too many benefits of risk management to an organisation, like less time consuming, less costly, less labour. The managers of an organisation should train the staff th at they can discuss the risks with the management when it is in early stage. Communication is a beneficial way for an organisation it helps to understand the most important risk areas. Staff can provide information in written or discuss with the management. So it can be early identification for the management and an alert to the management about the upcoming threats. The potential risk management benefits are ; supporting business planning, use of resources in effective ways, continuous improvement in the business, fewer dangers and threats, increase of new opportunities, increasing communication between staff and management, helps and focus internal audit programme etc. 3 A Reviewing of activities and internal environment-By reviewing the internal environment of a organisation we can assume that how we can identify the risks and found risk in the organisation is acceptable or unacceptable, if it is unacceptable then how can we manage that risk to avoid an upcoming danger or thre at. It can be found by an audit committee or by a group. Risk can affect the internal environment of the organisation .It depends on the organisations staff that how well they are trained by the management, it depends on the skills of the staff that how they will handle it or will they handle it themselves or will report to management of the organisation. The staff and management should perform their duties with responsibilities and complete their assignments on the given time frame by the management. There should be a continuous monitoring of activities in the organisation and the management should do something for the development of the staff and give them a proper and continuous training so they can be perfect in performing their duties. B. Setting objectives-All the organisations face the risks from internal and external environments. Objectives should be exist before the management can identify risks affecting the achievements of the organisation. An agency should develop related objectives. There are three broad categories of objectives †operations, reporting, and compliance. In operations the company should do all the operations and work very effectively and in a progressive way, there should not be the minor faults in the formulations of the products and services of the company. If there are any risks around the operation the management should make a report and find the solutions of the involved risks. If they will avoid the so there will not be compliance risks for the company, and the company can achieve their target successfully. There are some questions that what risks should a company not accept for example quality compromises and environmental and rules and regulations set by the government. They must not accept the legal risks. All the product and services should be a standard quality. Always worst outcomes should be assessed for the development of the company. c. Event identification-An event is a incident arising from externa l and internal sources that can affect implementation of strategy. There are some external and internal factors through which we can identify events. Economic changes can affect the company financially. Ups and down in the currency of the country can affect the import and export of the company. Natural environments can also affect the company. Environmental damage can cause by failure in the rules and regulations set by law. Loss of funds through frauds can be a serious problem for the company. Failure to measurement of product can be another deficit for the company. Project delay can affect the company, s reputation. Failure of contractors and partners can be another bad situation for the company. Technical faults can also be costly for the company, It can be time consuming and affect the company, s target and reputation. D. Risk assessment with particular reference to the impact and likelihood of risk-In an organisation it is possible that an event can occur and affect the achi evements of the objectives. It can decrease the value of the goods and services, so that risk should analysed because of their impacts. Management should consider the future events, expected or unexpected. They should always finding that what is worst that can happen or damage the reputation of the organisation. Considering the risk appetite the amount of risk is acceptable or not, most likely the government entities risk is low than the private organisations. Tolerance level is high in the private organisations. Risk assessment can use quantitative and qualitative methods. If the management already miss to give notification to the controller and it can be failure to recover the funds. Lack of notification can result in investigation. E. Risk response-Management determines that how can be respond to the risk, reviewing and impact, evaluating costs and benefits and selecting options within the entity, s risk tolerance. Management should keep trying to avoid the risk if there are o ther alternatives in front of company. By doing that the risk management we can find out what is good for the company. If the risk occurs the specific actions should taken by the management to reduce the risk level. Reducing risk by sharing the impact of the risk can be beneficial for the organisation. If the organisation will accept the risk without doing anything then the results can be dangers. It is easy to analyse the cost side in spite of benefit side. Management should first find the risks in each division or in each business unit. A view of risk can be depicted in several ways focusing on major risks and event categories across divisions. If the risk is in the program unit can be tolerated but it depends of the level of the risk. F. Control activities- there is a major role of effectiveness and efficiency in control activities. Control activities should be tested to ensure that there is not material weakness or difficulties. Management also should ensure that control a ctivities are carried out in a timely manner. Internal auditor can also support management by providing assurance on the effectiveness and efficiency of control activities. In an organisation they must provide the receipt to customers, cash should be handle with care, information system and data processing system should be strong enough, financial reporting, accounts receivable , and investments should handle with care. Misuse of company, s assets, corruption and fraudulent reports should be should be probe properly. The management should focus on the core areas like information system, contracts, purchasing, grants and other programs, services provided to the community, revenue collection, salaries of employees, and property. Risk with large and moderate impacts should be addressed with control activities. G. information communication-Information is major source to identify risks, and respond them in a appropriate way even is external or internal. Information should available for widespread use, all the transactions should recorded and tracked in actual timing, management should have immediate access to operating and financial information more effectively. If the risk is in tolerance than that, s all right otherwise an action should take immediately. Data reliability in information system should assessed carefully, poor assessment or bad management decisions can affect the targets. Communication is another way to be safe from risks, managers and staff needs to discuss the matters with each other, and tries to find the solutions for the problems. If necessary they should take actions immediately. H. Monitoring- In an organisation ongoing monitoring activities should be continuous process. Ongoing monitoring activities will occur through management activities. Division head, Line manager, controller, senior management, internal auditor, and external auditor can evaluate the monitoring process. A variety of evaluation techniques are available like check list, questionnaire, flowchart techniques, performance steps etc. Reporting to the management about the risks is a good way to keep an eye in the organisation it will be far seeing process which can keep safe the organisation from unwanted danger and threats. Conclusion: savoury aroma coffee shopee should identify threats coming in the way of achieving objectives and start creating hazards. They should do proper assessment and need to find solution. This solution should be bigger than problem. They have to be very competent and efficient. Don’t waste time! Our writers will create an original "Risk Management Individual Research Report" essay for you Create order

Essay on Natural Gas Fracking Risks - 1519 Words

Natural gas is said to be one of the most popular forms of energy today. In the past, often left undeveloped and wasted, it was once considered â€Å"unusable† and â€Å"worthless†, compared to oil. In order to try to break our country’s dependence on foreign oil supplies, we have begun to dip into our own natural gas supply. Natural gas is found underground, and is produced when trapped gas is released above ground. Hydraulic fracturing or fracking is a process that extracts natural gas from the ground. As harmless as the billion dollar producing oil companies would want us to believe, environmental groups, scientists, and average citizens have raised concerns about the negative impact of hydraulic fracking on the environment and†¦show more content†¦As more and more natural gas locations are sprouting up so close to home, it makes sense to explore the risks proven to be associated with fracking. Groundwater polluting of communities near natural gas drilling sites, has been linked to fracking. â€Å"At least 15 water-wells in Rosebud, Alberta, have gone bad since EnCana Corporation fracked into their aquifer in search of shale gas in 2004† (Nelson 25). By fracking into the aquifer, the chemicals used in the process undoubtedly contaminated the drinking water of the area. Nelson also reports of Rosebud resident, Jessica Ernst and her family’s experience with fracking. Ms. Ernst stated that Encana gas told her family that they would never fracture near her family’s aquifer. By 2005, Ms. Ernst says that her water started going bad, she was receiving horrible burns and rashes from showering, and her dogs refused to drink the water so that is when she began to pay attention (Nelson 25). It is a horrible thought that a person could get burnt taking a shower in their own home or not be able to provide their pets safe water to drink. â€Å" In 2006, Ernst decided to go public, showing reporters how she could set fire to her tap water, and speaking out about the industry† (Nelson 25). â€Å"One gas company recently bought out the town of Dimock, Pennsylvania, for $4.1 million because fracking made the water completely undrinkable† (Nelson 26). It makes one wonder how large drillingShow MoreRelatedFracking : A Controversial Controversy1486 Words   |  6 PagesFracking is a highly controversial practice that utilizes the injection of water, chemicals and abrasives to extract relatively inaccessible pockets of natural resources. Although fracking has the potential to benefit the domestic economy, the practice of hydraulic fracturing, if left unregulated and mismanaged poses significant risks to the environment, the ecosystem and safety. 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In fracking, or hydraulic fracturing, drillers inject water, chemicals, sand, or gravel, deep underground to crack open shale rock that can contain huge deposits of oil and gas. Combined with another technique known as horizontal drilling, which is exactly what it sounds like. Fracking is often used as an overall term to describe the whole process of shale energy developmentRead MoreFracking And The Gas Industry1573 Words   |  7 Pageshydraulic fracturing - a process for extracting natural gas- has spread rapidly across the United States. High volume hydraulic fracturing, or â€Å"fracking,† is a process in which water and chemicals are injected into shale formations underground in order to release trapped natural gas. As fracking spreads throughout the United States, there are more and more reported cases of contaminated drinking water and illness among citizens living near fracking sites. Even with these cases, it is still difficultRead MoreFracking : Fracking And Fracking1524 Words   |  7 Pages Hydraulic Fracturing Research Paper Hydraulic Fracturing (also commonly known as fracking) is a process used to extract natural gasses deep within the earth. This is done by drilling vertically into the ground until the desired depth; then drilling horizontally; and pumping millions of gallons of water, sand, and other chemicals into the drill at a high pressure to create fissures through which the gas can escape. Currently, hydraulic fracturing is extensively used in the United States in order

Memorandum To Board Of Directors - Myassignmenthelp.Com

Question: Discuss about theMemo to Board of Directors. Answer: Date: 12 September 2017 To: Board of Directors From: Subject: Technical aspects of consolidation Proposal This memorandum seeks to explain the technical aspects related to consolidation that board of directors needs to consider while developing the financial reports. The term consolidation of financial statements refers to integrating the financial reports of all subsidiaries of a multinational organization under the parent company. It has become extremely important for the business companies operating at a global level for constantly adapt their business procedures as per the needs and demands of international market place. As such, development and presentation of consolidated financial statements has become essential for companies operating in global market place for improving their business performance. This memo has explained the various technical aspects related to the consolidation process to the board of directors for assisting them to improve the quality of financial reporting. Background Composition of Group and its Major Operations The consolidation basis requires primarily identifying the composition of a group that can include subsidiaries, joint ventures and operations, associates. The subsidiaries refer to a company that is complete owned by the parent company nada such its financial reports are fully consolidated with the main group (Hove, 2006). The joint venture refers to tow or more entities that are controlled by a third party and each business entity retain their individual identities (Annual Report, 2016). The joint operations refer to an operational partnership between two or more business entities while associates are the partly owned companies of the group. Wesfarmers Limited, a recognized Australian conglomerate, listed on ASX and involved in retail of chemicals, fertilizers, coal mining and industrial products (Hove, 2006). The Wesfarmers Group consists of associates, joint operations, joint ventures and subsidiaries. The joint operations of the company include Sodium Cyanide, Bengala and ISPT while it has joint venture with BPO NO 1 Pty Ltd. The major subsidiaries of the company are Coles Supermarkets, Bunnings Warehouse and many others (Annual Report, 2016). (Source: https://media.corporate-ir.net/media_files/IROL/14/144042/wesfarmers_sr/wesfarmers/group.html ) Need to prepare the Consolidation Financial Statements The Companies Act requires companies to develop the consolidated financial reports for integrating the financial results of all its subsidiaries as a whole (AASB 127, 2007). As the subsidiaries prepare their own financial report but in order to provide the users of the annual report the complete performance of the company it is important to include the financial results of the subsidiaries together with the own financial results to come with the consolidation of the financial results. As we know the consolidations of the financial statements are presented for the group as a whole and group means company it-self and wholly owned subsidiaries (AASB 127, 2007). Subsidiaries refer to the separate legal entity who prepares its own financial accounts but it has no existence without its holding company. It is very important to fully own by the entity (Annual Report, 2016). Funds used by the company to pay the acquisition amount The group of companies that are acquired by the Wesfarmers are given above and they are acquired the management board of Wesfarmers through various sources of funds. While making the acquisition Wesfarmers uses various sources of funds to pay the sales consideration for the acquired entities (Annual Report, 2016). The main sources of funds are share capital, debentures or bonds and issue of bonus shares. The subsidiaries acquired by the Wesfarmers are now the fully owned by the Wesfarmers itself and there is no other owner of such subsidiaries (Hove, 2006). In the recent year company has acquired HomeBase and to finance the acquisition amount Wesfarmers has diversified its funding sources. In February 2016, company has established 515 million pounds of three year bank facilities and 115 million pound of one year bank facility. This has provided the base to fund the Homebase acquisition and also provide working capital. So it can also be said that company has used debt fund to finance the acquisition of Homebase acquisition (Annual Report, 2016). Cash Capital Expenditure Subsidiaries Acquired 2016 2015 $M $M Coles $ 797.00 $ 941.00 Home Improvement $ 538.00 $ 711.00 Kmart $ 163.00 $ 169.00 Target $ 129.00 $ 127.00 Officeworks $ 40.00 $ 39.00 WesCEF $ 60.00 $ 56.00 Industrial and Safety $ 52.00 $ 57.00 Resources $ 116.00 $ 137.00 Other $ 4.00 $ 2.00 Total Cash Expenses $ 1,899.00 $ 2,239.00 Less: Sale of Property, plant and Equipment $ -563.00 $ -687.00 Net Capital Expenses $ 1,336.00 $ 1,552.00 (Annual Report, 2016) Corporate Governance The consolidated financial statements of the company has also clearly published and depicted the policy of the company relating to its corporate governance. The corporate governance policies have indicated clearly the role and responsibilities of board and management, structure and composition of the board (Tong, 2013). The corporate governance policies of the Group has also stated the independence criteria established for its directors and the development of various board committees such as audit committee for ensuring transparency and integrity in the preparation of consolidated financial statements (Annual Report, 2016). The group has also maintained the framework for risk management and managing the workforce diversity in order to ensure that a safe and healthy working environment is maintained within the workplace units of the group. The audit and risk committee of the group ensures the maintenance of integrity in the financial reporting by complying with the accounting, legal a nd regulatory requirements. The Group conducts its operational activities as per the Groups 10 community and environment principles for promoting the sustainable development of the communities and environment in which it operates (Annual Report, 2016). Non-Controlling Interest Non-Controlling interest also refers to the minority interest and it presented in the consolidated financial position (Balance Sheet) under Equity Section. The amount of non-controlling interest refers to equity portion in the subsidiaries which is not attributable, directly or indirectly to the parent company (Financial reporting developments, 2015). The purpose of providing the details of the non controlling interests in the financial statements is that it helps in identification of the ownership interests in the subsidiaries held by the other parties other than the actual owner. It is the main reason why non controlling interest must be clearly indentified under the equity section of the consolidated balance sheet (Financial reporting developments, 2015). After reviewing the consolidated balance sheet it has been found that Wesfarmers does not report any non-controlling interest in subsidiaries that signifies that company has 100% stake in all its subsidiaries (Annual Report, 2016). As stated above all the details of the subsidiaries held by the Wesfarmers, it has been hereby held that Wesfarmers pertains 100 % stake in all its list of subsidiaries and subsidiaries of subsidiaries. In notes to accounts some information has been found regarding the non-controlling interest held by Wesfarmers in very small entities such as Forest products: non-controlling interest in Wespine Pty Limited, Property: non-controlling interest in BWP Trust, Investment banking: non-controlling interest in Gresham Partners Group Limited and Private equity investment: non-controlling interests in Gresham Private Equity Fund (Annual Report, 2016). As company does not have any non controlling interest, so details regarding the direct and indirect non-controlling interest are provided in the annual report of the company. Acquisition and role of Goodwill Acquisition means acquiring the company or making controlling rights in the company through obtaining the majority stake in the acquired firm. Acquired entity becomes fully owned or partially owned subsidiary of the company depending upon the percentage of the stake company has taken in the acquired entity (AASB 1013: Accounting for Goodwill, 2017). There are many ways through which acquisition can be done like through issuing the equity shares to the shareholders of the acquired firm, through providing the cash and cash equivalents for the total amount of sales consideration and many other (Tong, 2013). Goodwill refers to the intangible asset that arises due to the result of acquisition by one company of another company at premium value (Annual Report, 2016). Premium value means any amount that has been paid on and above the net asset value of the company acquired. Goodwill represents company value poses in its brand name, patents, customer base, good customer services, employee rel ations, improvement in technology and other similar things that appreciate the value of company (AASB 1013: Accounting for Goodwill, 2017). In year 2016, Wesfarmers has acquired Homebase business, a recognised home improvement and garden retailer in the United Kingdom (UK), for $665 million and it has raised the goodwill amount to 1,018 million dollar. There is impairment of 1208 million dollar on the whole of goodwill amount recorded in current year as well as in previous years. Impairment refers to the reduction in carrying value of assets due to change in value in use and discounted value of future cash flows (Annual Report, 2016). (Annual Report, 2016) Accounting of Foreign Currency Transactions The accounting transactions relating to foreign currency are denominated in foreign currencies through the application of exchange rate differences between the original purchase and sale transaction date on the day of settlement. The notes to the financial statements section of the Group has mentioned the occurrence of foreign currency transactions at the time of financial reporting of its overseas business units. The Wesfarmers Limited has many foreign subsidiaries including Coles, Target and Bunnings Warehouse. The assets and liabilities of the foreign business units of the Group are denominated into Australian dollars on the basis of average rate of exchange for the year (Annual Report, 2016). The foreign currency transactions are primarily reported in the functional currency through the application of exchange rate differences. The monetary figures relating to the assets and liabilities are denominated in the foreign currencies through the application of exchange rate present on the date of balance sheet (Annual Report, 2016). There are many overseas subsidiaries whose balances of assets and liabilities are converted into the Australian dollars using the exchange rate available on the reporting date of consolidated financial statements. Income Statement balances are converted using the average exchange rate for the year. Below is the statement of change in equity that contains the difference of amount arises due to exchange rate fluctuations. (Annual Report, 2016) Other Information related to the Consolidation of Financial Statements such as Ratio Analysis There are many other interesting information that are related to the consolidation of financial statements that board members must be aware of like difference between the parent company performance and group performance. Wesfarmers prepares their financial results in a group which comprises of various different units such as Coles, Home Improvement, Target and other industrial units. Financial Performance of the Group as the whole: Financial Data of the Wesfarmers in year 2016 Amount in AUD million Financial Items 2015 2016 Net Income after Tax $ 2,440.00 $ 407.00 Total Assets $ 40,402.00 $ 40,783.00 Shareholder's Equity $ 24,781.00 $ 22,949.00 Current Assets $ 9,093.00 $ 9,684.00 Current Liabilities $ 9,726.00 $ 10,424.00 Revenue $ 62,447.00 $ 65,981.00 (Annual Report, 2016) Ratio Analysis of the Group Ratio Formula 2015 2016 Return on Assets Net income/Total Assets 6.04% 1.00% Return on Equity Net Income/ Equity 9.85% 1.77% Current Ratio Current Assets/Current Liabilities 0.93 0.93 Assets turnover Ratio Revenue/Total Assets 1.55 1.62 Wesfarmers makes there consolidation of financial statements at the end of financial year with keeping in mind all the guidelines and presentation format required in the AASB 127 accounting standard. The main group of Wesfarmers comprises of Coles and Home Improvement. So it is important look after the financial performance of the Coles group. (Annual Report, 2016) (Annual Report, 2016) References AASB 1013: Accounting for Goodwill. 2017. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB1013_6-96.pdf [Accessed on: 11 September, 2017]. AASB 127. 2007. Consolidated and Separate Financial Statements. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB127_07-04_COMPjul07_07-07.pdf [Accessed on: 11 September, 2017]. Annual Report. 2016. Wesfarmers. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/reports/2016-annual-report.pdf?sfvrsn=4 [Accessed on: 11 September, 2017]. Financial reporting developments. 2015. A comprehensive guide Consolidated and other financial management statements Presentation and accounting for changes in ownership interests. [Online]. Available at: https://www.ey.com/Publication/vwLUAssets/FinancialReportingDevelopments_BB1577_ConsolidatedFinancialStatements_8December2015/$FILE/FinancialReportingDevelopments_BB1577_ConsolidatedFinancialStatements_8December2015.pdf [Accessed on: 11 September, 2017]. Hove, M.R. 2006. Consolidated Financial Statements: An International Perspective. Juta and Company Ltd. Tong, T.L. 2013. Consolidated Financial Statements, International Edition. CCH Asia Pte Ltd.

Slaves In The South Essays - Slavery In The United States, Slavery

Slaves In The South Only a minority of the whites owned slaves, at all times nearly three-fourths of the white families in the South as a whole held no slaves; slave ownership in the South was not widespread; not more than a quarter of the white heads of families were slave owners, and even in the cotton states the proportion was less than one-third; in 1850, only one in three owned any Negroes; on the eve of the Civil War, the ration was one in four; and slave owners probably made up less than a third of southern whites. From the US History textbooks in an elementary school to the Civil War journals of a major university, these lines are reprinted and repeated in an attempt to shape the perception of the public and to ease the insecurities of a nation embarrassed by slavery, an institution that supposedly marred its glorious history, or so says Otto H. Olsen. In an article that appears in the journal of Civil War History of 1972 entitled, Historians and the Extent of Slave Ownership in the Southern Uni ted States Olsen attempts to challenge the widely accepted notion that slave ownership was confined to only a few southern white plantation owners and that most of the white population was unaffected by it. The author spends nearly half of his thirty-seven paragraph article displaying the past and present attitudes of the general population through several case studies which he lists chronologically and explains in brief detail. He tries to discredit a handful of them while, at the same time, injecting his own views. In an attempt to persuade the reader he sets up his side of the debate by citing a few case studies that promote his hypothesis and concludes by relating some of his own opinions and findings including a study where he makes a seemingly strong comparison between those of the population who invested in the slave labor market in 1850 and those who invested in the stock market in 1949. In the first half of the article Olsen sets up the arguments he is going to challenge by showing what historians from the antebellum US through the present, believed the distribution of slaves in the South to be, and also by showing the supposed economic and political effects of this distribution. He focuses heavily on the numbers and percentages of white slave owners and the sometimes relaxed, even incorrect manner in which they were accepted. He cites a study done by Allan Nevins in which Nevins says that, of the 6,184,477 white folk in the slave States, only 347,525 were listed by the census of 1850 as owners. Nevins then adds family members of slave owning families and other workers involved and states that the final number of whites directly involved with slavery probably did not exceed 2,000,000. If so, not one-third of the population of the South and border States had any direct interest in slavery as a form of property. Olsen uses two more studies to show that these numbers, or very slight variations, are widely accepted and concedes that they are probably corr ect, but he disagrees with the treatment these statistics have been given. In what could easily be his thesis statement he says, Although the constant conclusion has been that the number of whites owning slaves was remarkably small and that the South was therefore an unusually oligarchical society, the comparative basis for such a judgment has never been firmly established. Instead, that judgment appears to have rested primarily upon a moral repugnance toward slavery. He then begins to investigate the prevailing attitude toward slavery in the past as well as the attitude of historians in the 20th century. Olsen blames the antebellum antislavery movement for the origin of the accusations that southern slavery was politically and economically oligharchical. A prime example is the viewpoint of the Republican party. In a speech to the people of the United States in 1856 the address asserted that non-slaveholders in the South were reduced to a vassalage little less degrading than that of the slaves themselvesalthough the white population of the slaveholding States is more than six million, of whom but 347,525, or less

What factors will affect the time of a falling paper cone Essays

What factors will affect the time of a falling paper cone Essays What factors will affect the time of a falling paper cone Essay What factors will affect the time of a falling paper cone Essay The issue raised is the gesture of paper made cones within air as they are released. The clip that the cone will take to make land degree from the minute of its release depends on several variables, which have to be investigated in order to reason whether altering them would be relevant in impacting the period of clip needed. Hypothesis There are several factors which theoretically could impact the clip, presuming that the air is homogeneous throughout the room and by utilizing the same paper. We have to understand that a higher or a lower top velocity will be the factor which changes the clip needed. Thus the factors impacting top velocity will hold to be investigated. These are form, top angle, tallness, type of paper and resistive forces. Some can be cancelled out earlier experimentation as we know from theory that a mass difference will non impact the free falling object ( it will really but to a negligible extent ) . Experiment To look into how different factors change the clip needed one would hold to put up a research lab experiment. Immediately one encounters the first issue: how far will the paper cone will hold to be put in order to make its terminal speed? As paper cones are rather light in footings of mass one can presume that a 3 metre chute is all right, as harmonizing to Newtonian natural philosophies the retarding force ( air opposition ) , i.e. the upwards force will shortly be equal to the weight of the paper. The aforesaid variables ( top angle, resistive forces ) will hold to be tested by utilizing different values. To accomplish this, the experimenter will hold to examine those relationships. Size: cones of different sizes but same paper will hold different multitudes but this will non impact the clip as weight is non a standard after terminal speed has been reached. Drag coefficient: the retarding force coefficient is a dimensionless measure which determines the aerodynamic belongingss of an object. The smaller it is, the lower the resistive values of fluid air. For case for a normal cone it is of 0.5 whilst a regular hexahedron has a drag coefficient ( Cd ) of approximately 1.05 [ 1 ] . The expression to happen this value is Cd= Fd / 0.5VIA? . The airs denseness is an unmanageable changeless whereas the mass shall be manipulated in order to see the consequence. The experimenter will make three cones of different mass, allow them drop off from a same tallness and observe. The clip shall be measured. Apparatus Merely simple tools such as a graduated table, a stop watch or swayers shall be used, no complicated machines such as optical masers or place detectors. Variables: Uncontrollable invariables: air s fluidness Controllable variables: mass, form, aeromechanicss Uncontrollable variables: clip Diagram of set up Cone Cone a is the sample cone Cone B is the same form and stuff as A but is an scaled up version. This is done so that the effects of mass difference can be investigated. Cone degree Celsius is the same size as A but is made of a different sort of paper, a rougher 1. This is done so that the effects of the cone s aeromechanicss can be investigated. Cone vitamin D is of different form than the B but has the same surface country ( therefore the same mass ) . This is done to look into how much the abruptness of the sides will impact the cone. The cone is dropped from 3 metres and at the same time the stop watch sets away. As it hits the Earth the chronometer will hold to be stopped. The figures are recorded. The procedure is repeated at least 5 times with all cones and therefore an norm is drawn. Thereafter the consequences are compared. The smaller the clip needed, the more aerodynamic the form is. [ 1 ] hypertext transfer protocol: //web.archive.org/web/20070715171817/http: //aerodyn.org/Drag/tables.html

R&D Effectiveness Essay Example | Topics and Well Written Essays - 1500 words

R&D Effectiveness - Essay Example The acquisition and R&D based activities of the supplier with the reseller is regarded as vertical R&D based activities. In the case of vertical R&D based activities, both the parties are involved in buyer-seller relationship. The acquisition of the Medico Container Services by Merck is regarded as vertical R&D based activities. The regulatory authorities have appreciated exercises of vertical R&D based activities. It is expected that consumers are also able to benefit from the vertical R&D based activities, because such activities i.e. the integration of the supply chain, increase the efficiencies, the prices stabilize and quality of the services also improve. The R&D based activities of the Time Warner Inc. and Turner Corp., which is entirely different entertainment networks, has improved the services of the entertainment giants greatly. The regulatory authorities expressed their concerns that Time Warner after R&D based activities will be reluctant to offer and sell its video prog rams to other competitors of the cable TV companies, and Turner Corp. will have extra benefit through such bargains of R&D based activities, and Turner Corp. ... The regulatory authority therefore approved the R&D based activities as it was likely to improve the services, through ' Direct Broadcast Satellite and new wireless cable technologies' (Yang, 2005). Microsoft: Research & Development The Research and Development Credit has supported different technological innovations, which has assisted the technology companies in the 'creation and perseverance of high quality of life' for the customers. The performance of research and development are responsible for the positive economic benefits. The revenue has been increased considerably, and the employment opportunities have further expanded, at parallel there has been increase in the purchase of the capital goods, and rate of returns. The implementation of the research and development has resulted in good number of opportunities for the increase in dividends and such practices has contributed towards strengthening of the American tax base. The focus of the American government has been over ensuring that the economic growth is sustainable, and the threat to the global security is minimal, for that purpose the practice and the implementation of the research and development is expected to influence and ensure appropriate surv eillance of the goods imported and exported to the United States, such practice will correspondingly influence and improve the labor and capital requirements. The businesses in American are based on small scale businesses, which accounts for more than ninety percent of the American businesses. These small businesses contribute massively towards the gross national product of the country. The stability and the status of these small scale companies can be ensured provided that such companies are provided with an opportunity to perform in the open market,

Stem cell research Essay Example | Topics and Well Written Essays - 1250 words

Stem cell research - Essay Example The article has looked at the benefits of stem cell technology to the human being as well as its dangers (The Century Foundation Press 4). On the benefit side, the stem cells heave been confirmed to have impacts on the everyday human survival. The article talks about the strides that are being made by scientists in the study of embryological development. This involves giving the scientists an understanding of why genetic diseases recur as well as other human abnormalities. The authors also mention the benefits of stem cells to the body including the repair of worn out tissues as well as the growth, development and maintenance of the body (The Century Foundation Press 5). On the other hand, the authors have mentioned the dangers of the stem cells. Here, they have mentioned risks such as low ‘shelf life’ if the cell are contaminated or experience mutation. There is also the danger of adopting adult stem cells, as opposed to embryonic stem cells. The authors state that the risk involves the formation of benign tumors also known as teratomas (The Century Foundation Press 6). While attempting to seek balance, the article is advocating the positives than the negatives. This means that while the article is balanced, it would do well to add more information on the risks of stem cell technology. ... The study has the benefit of allowing scientists to understand how the cells specialize themselves into the more than 200 body cell types (14). The other finding about this part of the article is that the stem cells are also used for medical purposes (The Century Foundation Press 9). This includes allowing doctors to study some diseases and come up with lasting solutions to these problems. Medically, the use of stem cell technology can be a standing solution to the negative effects of drug intake. Generally, when people get debilitating diseases like cancer, they have to take a regime of drugs that help keep the disease in check. However, there is now the chance to alleviate effects of drugs in the body. This is through the use of stem cell technology. The result would be a treatment that is relatively safer and even more natural. Treatment of diseases like cancer will now become much safer and less unpleasant. At the same time, there is the added advantage of the potential to tailor the medicine to the patient’s specific genetic make-up. This thus prevents side effects that are likely to occur with drugs that are generally made. The third finding of this part is that the stem cells are of value therapeutically. This means that people can be able to fix problems such as scars or other deformities that they have thanks to stem cell technology. According to Hayes et al, Hematopoietic cells, which are adult stem cells have for almost four decades been used in the treatment of several diseases (15). These include leukemia, Lymphoma, as well as, other blood disorders. This is, therefore, testament to the safe nature of the stem cells in terms of their use. Apparently Hayes et

Macbeth Motifs Essay Example for Free

Macbeth Motifs Essay When it comes down to it, humans are mammals, and there are some animalistic traits that every mammal shares. The story of Macbeth by Shakespeare includes a theme that is the epitome of a trait that all mammals share, weak versus strong. Through the use of metaphors including birds, the symbolism of Macbeth as an owl throughout the story, and the juxtaposition between birds, weak versus strong is represented by the motif of birds in Macbeth. Birds are incorporated into other literary elements that Shakespeare utilizes, showing the true depth of his writing. Metaphors allow the reader to paint a picture of written words referencing images that they are familiar with. Like any other animal, there is a hierarchy of strength and therefore power for birds. The metaphors that Shakespeare incorporates into Macbeth including birds allow the reader to reference their experience with strong birds fighting to create an image of what the humans in the story might have been fighting like. A captain describes how valiantly Macbeth fought in the battles in the beginning of the story, saying that he was â€Å"as sparrows eagles†, which paints a picture of a valiant and strong eagle fighting a small, meek sparrow (1.2.35-42). However, later in the story, when Macbeth’s position shifts and he is no longer perceived as a noble soldier but rather as a tyrannical ruler preying on those he controls, birds are used in a metaphor again to illustrate a changed image of Macbeth. â€Å"A falcon, tow’ring in her pride of place,† representing honor and innocence, â€Å"was by a mousing owl hawked at and killed,† illustrating an evil bird using its strength to overpower and kill an innocent bird (2.4.11-14).Sometimes, a reader does not glean the true meaning of an object in a story until after it has been illustrated throughout the entirety of the work of literature. Throughout the uses of birds in Macbeth, including the imagery and metaphors, a pattern occurs where a powerful owl is preying on weaker birds, and by the end of the story the reader comes to realize that the owl is a representation of Macbeth and the acts he is committing. The owl referenced during the murder of Duncan, is described as an â€Å"obscure bird† that â€Å"clamored the livelong night† as he â€Å"heard i’ th’ air, strange screams of death† (2.3.49-56). The owl in this scene is a symbol for Macbeth discovering what he is capable of, and what new powers he receives when he utilizes his newfound strength against others. One example of how he uses his recent strength was when he decided to have everyone in Macduff’s castle unnecessarily murdered. In this scene Lady Macduff is expressing her anger toward her husband, but also reveals characteristics of Macbeth when she states that her husband is not equal to â€Å"the most diminutive of birds,† which â€Å"will fight, her young ones in her nest, against the owl† (4.2.6-14). Macbeth being represented by the owl in this context depicts him as a villain that is so hungry for control that he will go to such extremes as to attack a weak, defenseless bird and it’s young. Sometimes it is equally as important to illustrate the weak side of a relationship as the strong side because then the contrast between the weak and the strong is magnified for the reader. In Macbeth, Shakespeare utilizes this juxtaposition to make the theme of strong versus weak even more apparent by inserting some descriptions of birds that appear weak to make the acts done by the stronger birds even more horrific. The day before Duncan’s murder where a powerful, evil owl was present, Banquo and Duncan comment on the sweet, innocent birds at Macbeth’s castle, â€Å"this guest of summer, the temple-haunting martlet, does approve†¦that the heaven’s breath smells wooingly here† this illustrates their vulnerability and unawareness to the upcoming strike by Macbeth, making his actions seem even worse. When Lady Macduff tells her son that â€Å"thou’dst never fear the net nor lime, the pitfall nor the gin,† he responds with a question of why he should because â€Å"poor birds they are not set for†, meaning that because he would be such a weak bird, hunters would have no want for him (4.2.36-37). Just after making this point, the defenseless son of Macduff is murdered by the king Macbeth, making the reader question what kind of tyrant Macbeth has come to be. The use of birds in Macbeth by Shakespeare is used to develop the theme of weak versus strong when they are used in metaphors, when Macbeth is represented by a bird throughout the story, and by the juxtaposition of the weak and strong birds. The acts committed by the characters aroused emotions in the audience because they were not so unrealistic that the audience could not relate to them, they represented the mammal in humans, the animal inside of all of us that we attempt to constrain. Birds are essential to create this unsettling feeling because their rustic, animal-like nature is no unlike the animalistic traits we try to hide, which allows the reader or audience to relate with the motif.

hindhuism and buddhism :: essays research papers

Similarities 1. Both emphasize the illusory nature of the world and the role of karma in keeping men bound to this world and the cycle of births and deaths. 2. Both believe in the transmigration of souls and the cycle of births and deaths for each soul. 3. Both emphasize compassion and non violence towards all living beings. 4. Both believe in the existence of several hells and heavens or higher and lower worlds. 5. Both believe in the existence of gods or deities on different planes. 6. Both believe in certain spiritual practices like meditation, concentration, cultivation of certain bhavas or states of mind. 7. Both believe in detachment, renunciation of worldly life as a precondition to enter to spiritual life. Both consider desire as the chief cause of suffering. 8. The Advaita philosophy of Hinduism is closer to Buddhism in many respects. 9. Buddhism and Hinduism have their own versions of Tantra. 10. Both originated and evolved on the Indian soil. The founder of Buddhism was a Hindu who became the Buddha. Buddhism is the greatest gift of India to mankind. Differences 1. Hinduism is not founded by any particular prophet. Buddhism was founded by the Buddha. 2. Hinduism believes in the efficacy and supremacy of the Vedas. The Buddhist do no believe in the Vedas. 3. Buddhism does not believe in the existence of souls as well in the first cause, whom we generally call God. Hinduism believe in the existence of Atman , that is the individual soul and Brahman, the Supreme Creator. 4. Hinduism accepts the Buddha as an incarnation of Mahavishnu, one of the gods of Hindu trinity. The Buddhist do not accept this. 5. The original Buddhism as taught by the Buddha is known as Theravada Buddhism or Hinayana Buddhism. Followers of this do not worship images of the Buddha nor believe in the Bodhisattvas. The Mahayana sect considers the Buddha as the Supreme Soul or the Highest Being, akin to the Brahman of Hinduism and worship him in the form of images and icons. 6. The Buddhists consider the world to be full of sorrow and regard ending the sorrow as the chief aim of human life. The Hindus consider that there are four chief aims (arthas) in life which every being should pursue.

Impact of Media on Society’s Perception Essay

Introduction Mass media has advanced in terms of its expanse of reach in terms of technological innovations in the last few decades. With such expansion, representations of array of layers of portrayals and illustrations in all fields from the media have also risen (Klapper, 1950).   The movie industry in the United States had been one of the top exporters and income-generating areas of the country (Akre & Wilson, 2006). Its vast influence on the contemporary society conducts a huge impact on how the society is to internalize every movie by which they are able to watch.     Given the fact that movies vary in theme, in the message which it plans to convey, the 21st Century masses are believed to be in a state of threat on the increase of violence and other lawful circumstance which now places the world at the stake of conviction over what to watch, and what to make the children watch (Sharma & Dlouhy, 2004). Technological advancement The presence of mass media as a tool of communication has increased largely because of the technological innovations consistently being introduced not only in advancing the productivity rate of media organizations but also in expanding the capacity of the various media outlets to include a wider range of topics (Hudson, 1986). With this expansion, the subjects incorporated into the mass media has also been augmented (Graber, 1980) such that former topics that were once rarely untouched have now been constantly infused with unceasing publicity such as those that tackle Information and Communications Technology (ICT). Media as an information tool Contemporary trends in the media have not also failed to divulge into matters that concern individuals in various ways. Television documentaries as well as scholarly journals and entertainment publications have been constant players in bringing forth the issues that revolve around the lives of those who dwell and depend much on what they ought to see on the television. Apart from all these, advertisements have contributed largely to the depiction of the image of various women in a broad number of societies and fields of interest (Wortzel & Frisbie, 1974). Effect of media to women It is a fact that the media, in general, has procured a large number of specific portrayals of women that vary according to their age, national background, educational attainments and several other factors. Although there are articles claiming that the media has no role in the development of the women’s self-esteem (Wright, 1975), there is wide agreement among a number of researches showing that the media, indeed, brings both positive as well as negative effects on a woman’s self-image (Klapper, 1950).   By utilizing these studies that support the idea of the media harboring consequences to women, we can further proceed with the assessment on the effects of media by using the general argument that the media plays a contributive role in the creation of destructive self-images on the part of female individuals. Given the fact that women are the â€Å"most exposed† audience, the crucial points mentioned have been the center of several researches and studies that aim at shedding light and understanding on the consequences brought about by these media portrayals to women in general (Burd, 1939). Whereas a number of these researches and studies have shown that the media’s representation of women has been both a direct and an indirect factor in the development of a woman’s negative perception of the self (Greenwald, 1992), one can also attempt to take the opposite side by insisting that media’s representation of women has a negligible effect on the self-image of women based on gathered data and its interpretation (Burd, 1939).   While the underlying question being resolved by both sides of these scholarly attempts revolves around the question as to whether media has its effects on the self-esteem and perception of women, another fundamental question can be raised. Should the media’s representation of women be considered a factor in the development of negative self-image among women? That now raises the brow in the effects of media to the audience. Deliberative refutes with the observed impact on women With these things in mind, the main thesis that this paper will adopt is that the media’s representation of women has a negative impact on women’s perception on these representations from the media. Supporting evidences needed to sustain the claim are to be taken mainly from previous scholarly researches and academic studies that center on the self-esteem of women in the context of exposures with the images of women in mass media (Benas & Gibb, 2007). Other references needed to maintain the argument are also to be extracted from several theories that put a premium emphasis on the hierarchy of the needs of individuals and on how people respond to these needs (Olenick, 2000).   The lame fact surfacing on such thought dwells on the positivity or the negativity of the impact being obtained. The advent of electronic media   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Electronic Media’s advent and the consistent rise of age’s liberalism had endured in a profound argumentative impact with regard to social interaction as well as with cultural identity.   The changes made by mass media are evidently found on a series of notions due to consciousness, certain perceptions on reality and the palpable alterations of the masses’ individual lives concurrent on what had reconstituted by the mentioned technological change (Palmer & Young, 2003).   Technological or digital innovation dwelled on to by human beings had been observed to have been conducting a protective bubble of fixed racial, cultural and ethnic identity resulting to a sense of detachment which lies on the physical state of the screen persona as well as with the transcends in the reality of social culture (Barker & Petley, 2001). Effects of media on cultural views The intersections of the new media coherent with the transformation of relationships among individuals were seen to be among aesthetic traditions, context on contemporary matters and different forms of speculative futures (â€Å"The National Entertainment State,† 2006).   The effects of media on cultural views and perceptions of people have been constantly changing on to how the general media’s trend is now being implemented. An example of such would be best illustrated on many immigrants and workers in the United States who came from other 3rd World Countries.   According to survey, the impact of constant exposure on television or media mediums caused them to become more liberated and open (Sharma & Dlouhy, 2004) to some sort, given the fact that what they tend to often see on the television portray the reality of today’s generation for reasons which are all inter-related in a web of complex facts, figure and situations – tracing back on the history of television or entertainment, per se’. Media as a source of violence   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The level of morality of individuals are conceived to be one by which their respective behavior are dependently being implied to.   With regard to behavioral psychology, it had been stressed that an individual’s personality is the manifestation of the influences which one had been able to acquire all throughout his childhood carried until adulthood (Wright, 1975).    Americans’ somewhat insatiable appetite for violence had been depicted and described in the violence saturate of their culture.   In an article written by Lillian BeVier, she elaborated various examples on how media had taken a huge part on violence in today’s generation. Her findings led her to an echelon of realistic and obvious results such as: songs urging to rape women, killing police officers, committing suicide, and all other heinous crimes which are said to be the message conveyed by some songs (â€Å"The National Entertainment State,† 2006; Niemeyer, 1975).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   However, the issue of violence being a triggering factor for such violence were not thoroughly given substantial evidence with regards to the exposure on media, she had clearly emphasized that there is a need for the government, the Congress, the Federal Trade Commission, nor any state legislature to provide the discretionary and lawful measures as having to be given the power to legislate such constraints to avoid producers or purveyors commit such insatiable mistakes on the field of media communication (Akre & Wilson, 2006; Barker & Petley, 2001). Laws as a mean in expunging violence caused by media Due to the rampant rise of violence which is anticipated to have been caused by media exposure, critics and analysts had made researches on how to expunge such problem within the country, also to help save the considered innocent victims.   Relevant questions had risen on varied situations. Aside from that, the numerous numbers of crimes which had been bugging the Justice Department had gone on massive state that the need of keeping the morality and the avoidance of such violence had been a must to be expunged.   The government’s aim in saving the viewing masses had been delicately found to be moving in a very slow motion that those who are concerned on the leech eating the morality and sense of dignity oh humankind are being alarmed, sending a series of requests to those who are capable of making laws, to focus on media regulation (Newton, 1996). Mimicking media symbols The impressions left by media and its impact on the society had been conclusively found that perhaps one of the major reasons for such was the extremist rhetorical views from talk shows viewed by the audience.   Sometimes, the openness and extreme liberalism of a person, being shared on television are serving as a guide or something which is then mimicked (Greenwald, 1992). In relation to such scenario, it shall then be one by which those who do not possess the higher level of rationality and understanding is most likely to follow what they believed were â€Å"right† and â€Å"factual† statements and examples, giving it a ticket on the world of crime.   It may not be a total form of proof for such acts, but it is clear that an ounce of influence may result on to the transformation of individuals, thus, only if it shall be given proper guidance that such â€Å"negative† transformation shall be avoided (Greenwald, 1992). Media crossing the line   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Furthermore, certain instructions may implicitly cause damage to families.   An illustration of such shall be seen on a scenario where families are to watch TV or a movie, with a theme on betrayal, prostitution or other forms of demoralizing schemes (Gunter, Harrison, & Wykes, 2003).   Given with such premise, although it will be under the discretion of the viewer on how to accept and internalize the message conveyed, still, it already gives the young minds, even those in the proper age an idea if such immorality. President Clinton once stated an impressive line on television giving the movie industry an alarm and a warning not to put across the level of immorality in the projects done for entertainment purposes.   He warned the participating subjects that â€Å"a line has been crossed – not just of taste, but of human dignity and decency†.   Such perception had then been crossing the stream every time sexual violence is given an amplifying catching tune.   It was then the time when the Hollywood’s dream of setting the â€Å"liberated† scheme of teen â€Å"adult scenes† were constrained and filtered (Barker & Petley, 2001; Newton, 1996).   Now that is pleasant news. Juvenile violence caused by mimicking media figures   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Juvenile justice system is aimed towards rehabilitating these young criminals, since they are not yet of the right age, and assumed to be not in the right frame of mind. But they could relinquish their hold on these criminals depending on the weight of the crime, or the court waives to do so (Burns, 1994). There is legislation for the protection, care, and custody of these children under their jurisdiction, since they are the ones that manage these legal concerns. People often deal with this delinquency problem by looking at the root of the problem: society and its components. People are driven into delinquency by various factors, including their outlook in the society and intervention by other people. In order to solve the problem of delinquency, these issues should be properly taken care off.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   People should start with their own homes and see whether they have proper communication with their children. Another is making sure that the environment is safe, free from other factors that could elicit delinquency. If it still couldn’t be managed, then that’s the time we need professional help. The authorities are more than willing to help, especially if the people are cooperating with them. There should be partnership with the authorities and the locals in order to solve the problem of juvenile delinquency. Music industry’s influence Moreover, there had also been instances with regard to the music industry.   Taking on to consideration the fact that music is now also a part of the television era, it is most likely inevitable for them to commit certain violations with regards to such.   It had been stated that the children of today are being exposed to certain music and videos which are offering negative images of human relationships as well as with unconstructive descriptions causing the downfall of the spiritual and moral values of the innocent individuals (â€Å"The National Entertainment State,† 2006).   Ã‚  Ã‚  An example of which are those kind of music which teaches men on how to mistreat women – and for women to â€Å"just† accept this kind of fate – all of which is nothing but a short of mental contamination. Perceivably, it has not only violated the view of respect on the side of women, but it already gives children a negative impression on how women are to be treated, and how they accept to be treated, in such manner (Groves, 2002).     Digging deep on such, for the reason that entertainment plays a big role in most individual’s daily activities, it is righteous enough that lyrics of songs are to be filtered so as to give consideration to those who preserve the essence of ethics and the decency in music, art, and all the further forms of entertainment enjoyed. Media impact on society’s perception   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Researches with regards to the viewer’s attitudes and behaviors toward television programs and portrayals as well as with the effects on the viewing experiences are found to be the major reason on how they are influenced and how they are able to internalize what they tend to see.   Viewers’ opinions about televised violence can vary significantly upon the physical form it takes as well as with the type of behavior displayed (Palmer & Young, 2003). Moreover, even the reasons for violence, the consequences for those who were involved, the nature of the perpetrator and the victim, and the relationship between them along with the setting in which the conflict and the scene has taken place, creates a huge function on how it shall be taken by such (Palmer & Young, 2003). Challenges in the rapidly changing media landscape   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Conceivably, the dizzying pace of change in the Tele-visual landscape providing stark realities, significant challenges, and opportunities are notable for children’s growth, education and socialization.   The transformation of such realities, challenges and opportunities shall be translated in their lives, bedrooms, and futures will largely depend on how revolutionary techs are implemented, funded, distributed and consumed (Groves, 2002). The unprecedented explosion in options of viewing, video and subscription video on demand, personal video recorders, interactive TV, interactive program guides, unfiltered Internet access and a set of new-handled/portable technologies which continuously emerges on the modern era are but creating a whole new environment on an ethical scale perception (Newton, 1996).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The dull endless debates about media â€Å"effects† could be broken with relative ease only if journalists, policy makers, politicians and pundits could be shifted among their deference and devotion to the style which they now tend to swim on.   Instead, if such social psychological advent is to sieve on to persuasion and thus give hearing to some findings which shall serve a slap to their prudence then their perspective is most likely to be adhered justly (Groves, 2002). Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The problem of violence in mass media which occurs in almost all corners of the world are but well-supported reasons and evidences why such problem must be given attention by the government.   It may not be clearly emphasized that it is the only factor why such immoral deeds are made, but then again, making it as â€Å"one† of the many factors is reason enough to alarm the society.     Such incidents raised and elaborated in accordance with the depictions on violent scenes and messages abounded on motion pictures, television, popular music, video games, books, and magazines featuring scenes of mayhem, sexual assault, murder, suicide, and all the other forms which are harmoniously repeated over and over again eat a large part on the apple of morality and behavior of humankind (Niemeyer, 1975).    In the same light, articles that touch on the opposite side of the claim are also to be utilized so as to review the probable refutations to the claim and to seek the best means in order to arrive at a solid conclusion on how mass media had been affecting the lives, specifically the perception of the contemporary masses so as to clearly understand the fallacious or the provided and proven facts and details with regard to how movies had been airing on television (â€Å"The National Entertainment State,† 2006). References: Akre, J., & Wilson, S. (2006). Modern Media’s Environmental Coverage: What we don’t know can hurt us [Electronic Version]. Boston College Environmental Affairs Law Review, 33, 551-561. Retrieved July 8, 2007. Barker, M., & Petley, J. (2001). Ill Effects: The Media/violence Debate. London: Taylor and Francis. Benas, J. S., & Gibb, B. E. (2007). Peer Victimization and Depressive Symptoms: The Role of Body Dissatisfaction and Self-Esteem. Journal of Cognitive Psychotherapy: An International Quarterly, 21(2). Burd, H. A. (1939). What Makes Men and Women Look at Ads? Journal of Marketing, 4(1), 108. Burns, K. S. (1994). Juvenile Justice System. from http://www.karisable.com/crpunyouth.htm Graber, D. A. (1980). Mass Media and American Politics. Political Science Quarterly, 95(4), 701. Greenwald, A. G. (1992). Dissonance Theory and Self Theory: Fifteen More Years. Psychological Inquiry, 3(4). Groves, B. M. (2002). Children Who See Too Much: Lessons From the Child Witness to Violence Project. Boston: Boston Beacon Press. Gunter, B., Harrison, J., & Wykes, M. (2003). Violence On Television: Distribution, Form, Context, and Themes. Mahwah N.J.: Lawrence Erlbaum Associates, Inc. Hudson, H. (1986). New Communications Technologies: Policy Issues for the Developing World. International Political Science Review, 7(3), 334. Klapper, J. T. (1950). The Effects of Mass Media. The Public Opinion Quarterly, 14(2), 342. The National Entertainment State [Electronic (2006). Version]. National Review, 283, 13-30. Retrieved July 8, 2007 from http://search.ebscohost.com/login.aspx?direct=true&db=lgh&AN=21168679&site=ehost-live. Newton, D. E. (1996). Violence and the Media: A Reference Handbook. Santa Barbara, Calif: ABC-CLIO. Niemeyer, G. (1975). Sex and Violence. National Review, 27(29), 834. Olenick, I. (2000). Women’s Exposure to Mass Media is Linked to Attitudes toward Contraception in Pakistan, India and Bangladesh. International Family Planning Perspectives, 26(1), 48. Palmer, E., & Young, B. M. (2003). The Faces of Televisual Media: Teaching, Violence, Selling to Children. Mahwah N.J.: Lawrence Erlbaum Associates, Inc. Sharma, A., & Dlouhy, J. A. (2004). A New Indecency Standard: Lost in ‘Terminal Vagueness’? (Publication. Retrieved July 8, 2007, from CQ Weekly: http://search.ebscohost.com/login.aspx?direct=true&db=lgh&AN=13968623&site=ehost-live Wortzel, L. H., & Frisbie, J. M. (1974). Women’s Role Portrayal Preferences in Advertisements: An Empirical Study. Journal of Marketing, 38(4). Wright, P. (1975). Factors Affecting Cognitive Resistance to Advertising. The Journal of Consumer Research, 2(1), 6.   

University of Maine Acceptance Rate, SAT/ACT Scores, GPA

The University of Maine is a public research university with an acceptance rate of 92%. Located in Orono, The University of Maine is the flagship campus of the University of Maine system. The 660-acre campus sits on Marsh Island along the Stillwater River. UMaine offers nearly 100 bachelors degree programs with pre-professional fields such as business, education, engineering, and nursing among the most popular. Strengths in the liberal arts and sciences earned the university a chapter of the prestigious  Phi Beta Kappa  Honor Society. In athletics, the University of Maine Black Bears compete in the NCAA Division I  Colonial Athletic Association,  America East Conference  and Hockey East Association. Considering applying to the University of Maine? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, The University of Maine had an acceptance rate of 92%. This means that for every 100 students who applied, 92 students were admitted, making UMaines admissions process slightly competitive. Admissions Statistics (2017-18) Number of Applicants 12,457 Percent Admitted 92% Percent Admitted Who Enrolled (Yield) 20% SAT Scores and Requirements The University of Maine requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 93% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 530 630 Math 520 620 ERW=Evidence-Based Reading and Writing The admissions data tells us that most of UMaines admitted students fall within the top 35% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to The University of Maine scored between 530 and 630, while 25% scored below 530 and 25% scored above 630. On the math section, 50% of admitted students scored between 520 and 620, while 25% scored below 520 and 25% scored above 620. Applicants with a composite SAT score of 1250 or higher will have particularly competitive chances at The University of Maine. Requirements The University of Maine does not require the SAT writing section. Note that UMaine participates in the scorechoice program, which means that the admissions office will consider your highest score from each individual section across all SAT test dates. ACT Scores and Requirements The University of Maine requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 12% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 21 26 Math 20 27 Composite 22 27 This admissions data tells us that most of The University of Maines admitted students fall within the top 37% nationally on the ACT. The middle 50% of students admitted to UMaine received a composite ACT score between 22 and 27, while 25% scored above 27 and 25% scored below 22. Requirements UMaine does not require the ACT writing section. Unlike many universities, The University of Maine superscores ACT results; your highest subscores from multiple ACT sittings will be considered. GPA In 2018, the average high school GPA of UMaines incoming freshman class was 3.29. This information suggests that most successful applicants to The University of Maine have primarily B grades. Self-Reported GPA/SAT/ACT Scores The University of Maine Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to The University of Maine. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances The University of Maine, which accepts over ninety percent of applicants, has a slightly selective admissions process. If your SAT/ACT scores and GPA fall within the schools average ranges, you have a strong chance of being accepted. Keep in mind, however, that UMaine has a  holistic admissions  process involving other factors beyond grades and test scores. A strong  application essay and a glowing  letter of recommendation can strengthen your application, as can participation in meaningful  extracurricular activities and a  rigorous course schedule. Students with particularly compelling stories or achievements can still receive serious consideration even if their grades and tests scores are outside of UMaines average range. In the graph above, the blue and green dots represent students who were admitted. Most had SAT scores of 950 or higher, an ACT composite of 18 or higher, and a high school average of a B- or better. Grades and test scores above these lower ranges will improve your chances, and you can see that many admitted students had grades in the A range. If You Like The University of Maine, You May Also Like These Schools: Colby CollegeUniversity of ConnecticutBoston CollegeSyracuse UniversityBoston University All admissions data has been sourced from the National Center for Education Statistics and The University of Maine Undergraduate Admissions Office.