International Accounting Regulations Assignment

International Accounting Regulations - Assignment Example FRS 10 defines the classes of intangible assets that would be covered by the provisions. These intangible assets may include â€Å"licenses. Quotas, patents, copyrights etc and also other assets that are capable of being disposed of or settled separately without disposing of the entity.† (Neil D. Stein 1998)FRS 10 defines the classes of intangible assets that would be covered by the provisions. These intangible assets may include â€Å"licenses. Quotas, patents, copyrights etc and also other assets that are capable of being disposed of or settled separately without disposing of the entity.† (Neil D. Stein 1998)However, FRS 10 has left certain important issues in connection with the intangible assets vague that makes the provisions unserious about the objective it intends to accomplish.  Ã‚  Ã‚  FRS 10 has the following shortcomings which have made the treatment of goodwill and other intangible assets favorable to the firms:†¢ FRS 10 gives the firms the liberty to carry through the value of the goodwill or other intangible assets permanently at the purchased cost. This vitiates the chances of the true and fair valuation of the intangible assets as shown in the financial statements.†¢ Although there are provisions governing the impairment of the value of the intangible assets, the impairment process as detailed in the FRS 10 and FRS 11 are highly subjective and devoid of clarity. This allows the firms to postpone the impairment of the intangible assets as long as they want on the plea that the valuation and impairment procedure is costly and cumbersome.†¢ Moreover, the treatment of the negative value of the goodwill under FRS 10 does not follow normal accounting practices.†¢ The provisions of the Companies Act 1985 are not taken into account while allowing the goodwill to be carried for an indefinite period.

Rhetorical Analysis Essay Example | Topics and Well Written Essays - 750 words - 3

Rhetorical Analysis - Essay Example Firstly, the pathos of the video is clear and apparent from the very first frame of the video; as the viewer is greeted with an expansive cemetery perforated by concentric lines of seemingly endless white crosses. Further pathos is invoked due to the dramatic elements of the music that is represented to the listener. Hardship and drama with regards to the emotional connection that the viewer must have to the individuals on the screen is represented through a steady stream of images connecting homelessness, poverty, orphans, and a post-apocalyptic environment. Each of these emotionally charged images is capable of invoking a response upon the part of the viewer; a response that the director and producer of this brief advertisement were fully aware could be evoked. Similarly, the ethos of the particular advertisement in question is much less complex and much easier to define as compared to the pathos which is been discussed above. Due to the fact that UNICEF is a global outreach entity that is represented in nearly each and every nation throughout the globe, the degree and extent to which ethos is directly represented merely by mentioning the name UNICEF is innate. As such, even though this ethos is not directly linked to the advertisement until the credits screen flashes just prior to the advertisement concluding, it nonetheless is evident and cannot be ignored by an individual interviews the contents of such a message. It is further arguable that without the UNICEF emblem being represented at the end of this advertisement the overall believability and trust an individual might have with regards the contents therein could greatly be diminished. Finally, seeking to understand this advertisement from yet another perspective, the rhetorical approach of logos, demands that the individual focus upon the moment in time it just prior to the advertisement concluding and/or the moments prior to the UNICEF emblem being flashed upon the screen. Within this brief period of time all of the preceding information that has been driven by thoughts and a sense of emotional distress and need for action is juxtaposed with the logos of the statement: â€Å"What we see as fiction... Is real in Ethiopia† (Unicef 2007). Such a statement of fact links all of the seemingly disjointed emotionally charged imagery and tax that was presented previously and the advertisement to a definitive and logical conclusion. Whereas it may be hard for the individual to accept the images of orphans, innately poor, struggling to survive in burned out towns with no viable means of support or education as a fictitious rendering of a post-apocalyptic world, this is very much unfortunately the case within many parts of Ethiopia and Eastern Africa that are heavily impacted by the AIDS epidemic. By referencing all of this information and utilizing all three of the previously denoted rhetorical strategies, the director and producer, and indeed all of the people responsible for the p roduction of this ad, effectively integrated with as large a market audience as is possible. As has been denoted through previous levels of research, effectively representing pathos, logos, and the post in

Freshwater & resource Essay Example for Free

Freshwater resource Essay Freshwater is a valuable natural resource, but freshwater is only 3% of the total volume of water in the world. Two-thirds of this is found in glaciers and polar ice caps; thus leaves only 1% which can be readily acquired. Humans and other living organism on Earth need water to be able to survive. Freshwater is important in the transportation of nutrients in soil and is necessary for the propagation of plantations that support life for other organisms. Freshwater is a scarce resource; however it is easily contaminated by human activities. Human activities such as mining can contaminate rivers with heavy metals. It can also disrupt the ecological balance that requires the use of freshwater. Farmers who use excessive pesticide can contaminate freshwater supplies. Pesticides sip into the soil and flows to rivers when it rains. This human activities causes health problems, not only to humans but to other organisms as well. In some regions of the world, freshwater is not used efficiently. Irrigations and artificial dams disturb the water ecosystem. Irrigations and artificial dams direct the flow of freshwater to other paths which can harm organism who highly require freshwater. The ecological balance is destroyed which can affect several organisms that is part of the ecosystem. Excessive irrigation also induces desertification. Desertification is the decline of biological and economic activity of the soil. Desertification has been seen places around the world, such as China wherein farmers used irrigation inefficiently. Freshwater is renewable but it should be used in way that nothing is wasted. More and more people over the world are experiencing the lack of freshwater. Creating an effective water management is the only solution for this problem. References Richter, B. (2003). Ecologically sustainable water management: managing river flows for ecological integrity. Ecological Applications , 13 (1), 206-224

Leaders and Businessmen of the Victorian Era Essay examples -- Victori

Uneducated Gentlemen: The Leaders and Businessmen of the Victorian Era Changing Intentions of Public Education The public education system in Victorian England was originally intended for the education of the poorer working classes, and the training of clergy (Landow, par. 2). The children of the upper classes were often educated at home by private tutors, and therefore it was assumed the public schools would be a place for members of the lower classes. Despite the original intentions of public education, the schools eventually became a primary means of helping to elevate the status of the middle classes. In fact, rather than being primarily concerned with the imparting of knowledge, â€Å"the whole educational process was designed to mold the student into a young Christian Gentleman† (Everett, par. 2). The middle and upper classes wanted to keep children of the working classes from being educated, perhaps as a means of social control, and thus according to Eric Hobsbawm, in 1897 less than 7% of academic secondary school students were members of the working class (qtd. in Landow, pa...

Critical Thinking and Ethics Essay

In a discussion of ethics, critical thinking may not be the first term that comes to mind, unless opposing. However in some ways, critical thinking can the foundation, from which an ethical decision is made. This paper will explain the relationship between critical thinking and ethics, how the principles and rules of critical thinking are applicable to ethical reasoning, and if ethical decisions would be necessary if everyone followed the rules of logic. Is Critical Thinking Applicable to Ethical Reasoning? Ethical reasoning is based on the principles of what is considered right and wrong. Critical thinking on the other hand, warrants more of a thought process, causing one to analyze the situation from all aspects before reaching a conclusion. â€Å"By taking the path of a critical thinker, a person develops a mental process of evaluation which helps to determine their ethical standards† (Mnmelillo, 2010, Professional Growth, para. 1). Logic versus Ethical Reasoning The purpose of logic is to find that which is true. Logical thinking processes are often times used in ethics to answer important moral questions. However logic does not guarantee a morally correct outcome. For example, the legalization of marijuana is constantly under debate. Using the rules of logic, one would be able to see both the pros and cons of this argument. Although drug use is considered unethical by US government standards, even for medicinal use, the state of California, has legalized medicinal marijuana. In this particular case or should I say state, the rules of logic did not produce a morally correct result. Conclusion Ethical reasoning and critical thinking are derived from different  processes, although there are circumstances in which one is necessary to reach a decision regarding the other. As with critical thinking, there are no hard rules determining the use of ethics, considering what may be unethical in some cultures, for example, may prove to be ethical in another. Ultimately the use of ethics versus critical thinking or logic is determined by the situation at hand. Reference: Mnmelillo, N. (2010). What is the relationship between critical thinking and ethics? Triad Search Marketing: Professional Growth. Retrieved from http://www.triadsearchmarketing.com/what-is-the-relationship-between-critical-thinking-and-ethics/

Freeze Tag Drama Class Improv Game

Content Area Teaching Assignment Free Essay Example, 1500 words

For this reason, some of the recommendations can prove to be of great help. Firstly, the use of images can portray a clear idea for the students for what is being implied. For instance, a graphic with â€Å"origins† being placed in the middle can have branches dividing the origins into agreements, changes in relations, strategic reasons, etc; and can help give a clear idea to the students. Thus, once the students have an idea in mind, they will be more interested in the details. Also, the students of this new generation are engaged in the daily use of new and modern tools, and the instructors should make use of these tools to make education interesting. For instance, Facebook, Twitter, and Youtube are some of the mediums where students spend most of their time. Thus, teachers can ask students to create interesting memes about any event during cold war they like, after which a Facebook competition between the entire class can take place to choose the best meme; this way the st udents will automatically do some background research on the events, which will make the course interesting for them. We will write a custom essay sample on Content Area Teaching Assignment or any topic specifically for you Only $17.96 $11.86/page