Asl And The American Sign Language - 880 Words

American Sign Language is the interesting, logical, and fun to learn. ASL is the fourth most-used languages in the United States. ASL is used for hearing people to get the messages across to Deaf people and Deaf community. Deaf people use American Sign Language to communicate with their friends, family or their loved one who is deaf. Now parents are teaching their babies to learn ASL. The American Sign Language gives children, their confidence, and self-esteem in their lives. Deaf Community vs. Hard of hearing is a different point of view, and their impact was to have opportunities to have new friendships, connection to other people in the hard-of-hearing community and to be able to talk with hard of hearing people easier. The hard of hearing or non-signer could be friends with deaf people by using American Sign Language. The deaf people, hard of hearing and hearing people interact with each other in American Sign Language. The most of the deaf people are usually comfortable communicating with hearing people and people are happy that the hearing people are attempted using American Sign Language to communicate and instead ignoring them. American Sign Language has overcome the communication barrier for hard of hearing, hearing people, infants, toddlers and elderly grandparents who could not hear. American Sign Language is a visual language, for example, the facial expression, body movements and hand gesture. The deaf people priority was in person interacting and eye contactsShow MoreRelatedAmerican Sign Language ( Asl )1686 Words   |  7 Pages Classifiers are handshapes we use in American sign language (ASL) to show the movement, placement, orientation, size, and shape of a noun. Since ASL is a rule-governed language when using classifiers you must first identify the noun, then you can use the classifier to show how the object moves or is placed in relationship to other objects (Aron). American sign language uses eight different kinds of classifiers for specific categories. Since classifiers cover a wide variety of uses there are severalRead MoreA Study On American Sign Language ( Asl )2251 Words   |  10 Pagesdevelopment. Gesturing has traditionally been considered communicative, but has also been shown to aid learning when used as a teaching strategy. Signing is a type of gesture used as a form of communication. The focus of this study will be on American Sign Language (ASL). The purpose of this study is to test the effects of actively signing while performing a visual-spatial memory task. Gesturing has long been seen as a teaching technique for more visual learners. A study by Cook et al. (2008) lookedRead MoreAmerican Sign Language ( Asl ) Is A Visual And Natural Language1029 Words   |  5 PagesAmerican Sign Language (ASL) is a visual and natural language. It is used widely by the members of the deaf community in the United States (Valli Lucas, 2000; Andrews, Leigh, Weiner, 2004). About 90% of deaf children are born to hearing parents (DOH) (NIDCD, 2015). 10% of deaf children are born to families with one or both deaf parents (DOD) (Mitchell Karchmer, 2002). Deaf children of DOD will use ASL as their primary language rather than spoken English or a different language such asRead MoreSigns Of The Deaf Community Sign Language1279 Words   |  6 PagesAmerican Sign Language There are thousands of languages spoken all over the world and hundreds spoken across the United States of America, but what about the language that isn’t technically spoken? The ability to speak in order to communicate is a privilege that most forget they have. Imagine the struggle of the injustice a person was served losing their ability to hear or speak normally. It’s heartbreaking because communication is so vital to a person’s life. However, imagine a system that allowsRead MoreNotes On American Sign Language1464 Words   |  6 Pages American Sign Language Overview American Sign Language is language that is predominantly spoken and used by all ages who may be deaf or communicating with someone who is deaf. It has lingua franca language, and many use it as a second language. We use a variation of sign language each day, for example our body language or hand gestures. When we are trying to explain something or imply how we feel we move and have expressions. Sign Language uses those emphasis of gestures to imply importance, emotionRead MoreDeafness : The Deaf World947 Words   |  4 PagesDeaf people communicate through sign languages and the languages are absolutely beautiful. Sign Language isn’t an international language because every region have their own, but there are universal features in sign languages. The universal features in sign languages allow different sign language users to understand each other effortlessly. Sign language communication through body gestures so in a way, most hearing people themselves use some sort of sign language. For example, it’s smiling to showRead MoreEssay about Deaf Movement at Gallaudet University: Deaf President Now1332 Words   |  6 Pagesa powerful and cohesive voice, these students made themselves very visible in the news, and increased Deaf awareness worldwide about a dozen times over. By the time that week was up, their short-lived hearing president had resigned; their hearing, ASL-ignorant, board chair had resigned. They had a new Deaf president a graduate of Gallaudet; they had promises of a restructured board that would be at least fifty percent Deaf in the future. The world had not only heard these students, but, judgingRead MoreASL Challenge Paper1016 Words   |  5 PagesASL is more than a language; it is a miracle. I find myself often perplexed by the difficulty that must have come with making a language solely from hands. It is amazing that there was a nationwide speaking of the hands for the deaf community and anyone who is interested to learn can jo in in easily, but only if they can hoop over some of the languages major challenges. In the article â€Å"Why is Learning American Sign Language a Challenge?† by Professor Mike Kent, he discusses the top 5 ASL challengesRead MoreAmerican Sign Language And Deafness Essay1438 Words   |  6 PagesAmerican Sign Language and Deafness in American Culture Deafness has been an obstacle thousands of people have had to overcome since the dawn of time. Even in the not so distant past, the future was typically very bleak for individuals who were born or became deaf. However, the future of an individual who is Deaf has become much brighter due to the development of American Sign Language. As the name describes, this language relies solely on visible movements and facial expressions with no auditoryRead MoreDeaf Culture1589 Words   |  7 PagesDeaf Culture In mainstream American society, we tend to approach deafness as a defect. Helen Keller is alleged to have said, Blindness cuts people off from things; deafness cuts people off from people. (rnib.org) This seems a very accurate description of what Kellers world must have been. We as hearing people tend to pity deaf people, or, if they succeed in the hearing world, admire them for overcoming a severe handicap. We tend to look at signing as an inferior substitute for real communication

Capitalism and Freedom by Milton Friedman - 1252 Words

Inspired by lectures given in 1956 and compiled for publication in 1962, Milton Friedman’s Capitalism and Freedom addresses important modern economic issues ranging from the distribution of income to the role of government in education (Friedman vii). According to The Times Literary Supplement, Capitalism and Freedom was â€Å"one of the most influential books published since the war† (TLS). In the seventh chapter of Capitalism and Freedom, Friedman addresses the role capitalism and economic freedom plays in the reduction of discrimination against individuals belonging to particular religious, social, and racial minority groups (Friedman 108). Friedman’s argument concerning the power of capitalism and economic power is supported particularly in the increased mobility of African Americans following World War I and II despite the â€Å"temporary interruption† displayed by collectivist trends following 1945 (Friedman 11). African Americans, with newfound econ omic power, were able to curtail coercive political power held by whites. However, Friedman fails to properly address the chain of events which allowed for the establishment political freedom in the African American community. Despite economic freedom granted following emancipation, African Americans were unable to translate economic freedom to political freedom because laws in place to protect civil liberties were not enforced. World War I provided unprecedented economic opportunities for African Americans. Labor shortages provideShow MoreRelatedMilton Friedman s Capitalism And Freedom Essay1727 Words   |  7 PagesMilton Friedman, in Capitalism and Freedom, investigates the link between economic and political freedom. While many supporters of democratic socialism consider that â€Å"politics and economics are separate and largely unconnected,† Friedman contests that the two are inextricably linked. To prove this assertion, he mentions that â€Å"the citizen of the Unit ed States who is compelled by law to devote †¦ ten percent of his income to the purchase of a particular kind of retirement contact †¦ is being deprivedRead MoreAnalysis Of Capitalism And Freedom By Milton Friedman1741 Words   |  7 Pageslaissez-faire capitalism, Milton Friedman. His arguably most famous text Capitalism and Freedom puts rests the argument for free market capitalism upon three pillars of thought that Friedman believes to be self evident: privately operated markets are naturally occurring, significantly more efficient than a centrally planned economy because of the limited information available to individual actors, and morally justified as an expression of the rights to self-determination and political freedom. As definedRead MoreFree Market Economy: Capitalism and Freedom by Milton Friedman948 Words   |  4 Pagesfree trade to occur and thus no way for free markets to exist. In this way free markets are shown to be essential to freedom and vice ver sa. In his book Capitalism and Freedom Milton Friedman says, â€Å"Historical evidence speaks with a single voice on the relation between political freedom and a free market† (pg. 9). Friedman is right in many ways, there cannot be political freedom without a free market, and so as principle number five states â€Å"there is no better way to organize economic activity†,Read MoreCapitalism and Freedom Book Review1347 Words   |  6 PagesWarren Bryan 3/5/12 Book Review: Capitalism Freedom Author: Milton Friedman Milton Friedman’s Capitalism amp; Freedom is one of the most important books regarding economics of the 20th century. His thoughts laid the groundwork for the emerging modern conservative movement, which was an evolution of the 19th century beliefs surrounding liberalism. Friedman’s major themes of his most famous work consist of the roles of competitive capitalism, as well as the role that government shouldRead MoreMarx View on Capitalism1635 Words   |  7 Pageswritten in 1947, so important to us that we are reading it in University in 2009? History speaks to the present, and this text takes us into the past to help us understand the flaws of our socio economic system of capitalism and questions the social responsibility of businesses under capitalism. Social responsibility of a business is the willingness of a business to accept responsibility for its actions and their impact on a range of stakeholders. In All My Sons, Arthur Miller narrates a story of JoeRead Mo reMilton Friedmans Ideas Essay1646 Words   |  7 PagesINTRODUCTION Milton Friedman’s ideas where thought to be radical, but he was the most authoritative figure in the economics field in the 20th century, (Placeholder2) and was known most for his thoughts on free enterprise, classical liberalism and limited government. (Placeholder3) His views shaped modern capitalism. (Placeholder2) He was against government intervention and favored free markets (Placeholder6). If you put the federal government in charge of the Sahara Desert, in 5 years theredRead MoreThe Relation Between Economic Freedom And Political Freedom1216 Words   |  5 Pagesrelation between Economic Freedom and Political Freedom and also the Role of Government in a Free Society written by Milton Friedman. Many of us believe that politics and economics are separated and that individual’s freedom is a political problem and material welfare is an economic problem, but according to Friedman Political freedom and economics freedom are related. He believes that you cannot have one without the other, because taking an individual political freedom is actually depriving thatRead MoreCapitalism And Freedom By Milton Friedmans Pride And Prejudice1527 Words   |  7 PagesBrigid Ueland Contemporary Economic Thought ECON – 3000A Dr. Coronado September 14th, 2017 Capitalism and Freedom by Milton Friedman: The Economist’s Pride and Prejudice The opening line of Milton Friedman’s Capitalism and Freedom reads as an opening line in a Jane Austen novel: â€Å"It is widely believed that politics and economics and separate and largely unconnected; that individual freedom is a political problem and material welfare an economic problem†¦Ã¢â‚¬  sounds similar in structure and toneRead MoreMilton Friedman and His Contribution For The Economic Field Essay1218 Words   |  5 Pagesproductive uses. The minimal government advocacy of an ‘’unregulated free market’’ is founded on an ‘’assumption about individuals being rational, self-interested and methodical in the pursuit of their goals. Adam Smith was not an advocate of pure capitalism. Adam Smith allowed for many exceptions to a strictly free-market economy. The classical liberals advocated policies to increase liberty and prosperity. They sought to empower the commercial class politically. They abolish royal charters, monopol iesRead MoreThe And The Industrial Man984 Words   |  4 Pagesnecessary to having a thriving society and economy. Clark Kerr wrote the document Industrialism and the Industrial Man which highlights and explains the perspective of having a centralized government in power. Contrastingly, Capitalism and Freedom, written by Milton Friedman is in support of a limited government and placing a check on concentrated power. Both documents reflect the two different styles of government and provide context to their functions and the application of their duties. In Industrialism

The Effects Of Fast Food On Children Essay - 1985 Words

Just think about it, how many commercials do you see for some sort of fast food restaurant when you watch television? How many billboards do you drive by for a â€Å"2 for 2† at McDonald’s â€Å"off exit- insert number here-† or something of that nature†¦ Considering that most children cannot drive, they read those billboards; they see the bright colors and the photo shopped food that never looks the same way when you open the wrapper. Also, children generally have, what could be called, an addiction to television; their faces are essentially glued to it. The fast food industry spent $4.2 billion on advertising in 2010 alone. (Fast Food FACTS in Brief) Children see about three to five advertisements for unhealthy food every day. Only about a fourth of the fast food commercials seen by young children are for ‘healthier’ options. (Fast Food 360 Briefs) Additionally, the kind of advertising that is being done has broadened to become more up-to-date. People, especially children, are being drawn in not only by the classic free toy in every meal, but also by website games, apps, and rewards programs. One of the better examples of this is Starbucks. Starbucks, firstly, has an app that allows the user to pre-order and pre-pay for their drink and or food before the user gets anywhere near a Starbucks. Secondly, with the app, there is a â€Å"star rewards program† someone can sign up for where for a certain amount of money spent, a certain amount of ‘stars’ are added. These stars accumulate over timeShow MoreRelatedThe Effects Of Fast Food On Children991 Words   |  4 Pages30% of children ages 6 to 11 are overweight? 15.3% of children ages 6 to 11 are obese? The impact obesity has on a child can become life changing. â€Å"According to the CDC if current trends continue, 1 of 3 U.S. adults will have diabetes by 2050 † (Evans, W, 2006). Behind the mask of obesity is a child that falls into the trap of fast food advertisement. Overall, the fast food industry should be more socially responsible and not direct their marketing strategy of unhealthy food choices to children; thisRead MoreThe Effects Of Fast Food On Children And Teenagers1847 Words   |  8 PagesFast food and other junk foods such as pizza, hotdogs, candy, and much more have become a topic of discussion all over the world. Everyone gets those cravings for a big juicy cheeseburger and while everything is fine in moderation, fast food is and has become detrimental to the growth of children and teenagers. Many people see fast food as a convenient and cheap way to eat but, in reality, it is creating and teaching bad eating habits, can lead to many different health related issues, and can evenRead MoreThe Effects Of Fast Foods On Health Risks Among Children And Adolescents1549 Words   |  7 Pagesuse of photographic evidence. Food Insecurity The results of my study revealed that a vast number of youths in the U.S. were not properly nourished. This may have been due to environmental or socioeconomic barriers. There were differences of opinions as to whether or not food deserts alone have led to unhealthy food choices, and more research will be necessary to make further assessments. Fast foods have proven to contribute to the cultivation of unhealthyRead MoreFast Food and Obesity in Adults990 Words   |  4 Pages2013 Fast Food and Obesity in Adults In Aprils addition of Men’s Health magazine there is a picture of salted golden French fries inside a white cup. This advertisement invokes hunger for unhealthy and cheap fast food to consumers. The fast food industries false advertisements, unhealthy food, and long term effects of consuming fast food all lead to the causes and effects of adulthood obesity in the lives of thousands of Americans today. McDonalds, Burger King, Wendy’s, and other fast food industriesRead MoreLasting Effect Of Marketing On Children Essay1623 Words   |  7 PagesLasting Effect of Marketing to Children In the past few decades, fast food companies has invested heavily in advertising to children and young adults, in return they’ll become the future of consumers of the next generation prolong business profits. Children between the ages 8 to 12 years old are exposed highest to fast food media marketing and those years are critical stages of development as this forms their eating habits for adulthood. Fast food corporations are utilizing all sources of outletRead MoreFast Food Restaurants And Their Effects969 Words   |  4 PagesFast-Food Restaurants and Their Effects In America, there are numerous of fast-food restaurants that many people enjoy eating at. People choose to eat at fast-food restaurants, because it is very convenient and they do not have to go home and prepare a meal. In addition, fast-food is usually cheaper for a family as well. However, the food from the restaurants are causing multiple problems in today’s society. It has a significant impact on American’s health which is leading to deaths and obesityRead MoreFast Foods And Fast Food Restaurants1458 Words   |  6 Pagesare some children that do not go a day without eating a fast food meal. There has been a significant rise in obesity rates in America as fast food restaurant establishments are becoming more and more popular. It’s no coincidence that as the fast food industry’s popularity is rising; the obesity rates of Americans are rising as well. The reason for the increase in popularity of fast food restaurants is simply because of convenience. Take McDonald’s for example: they offer consumers food that canRead MoreCauses, Effects And Solutions Of Overweight918 Words   |  4 PagesCauses, Effects and Solutions of Overweight Nowadays, overweight is a serious condition associated with body fat accumulates in people’s body and as a result it leads to obesity. Being overweight referred to a crucial issue for its victims have increased significantly for the past two decades. The occurrence of overweight has increased in all persons including children, old aged, and educated persons. Loss of weight is one of the challenges for many people in life. The causes of overweight includeRead MoreFastfood1128 Words   |  5 PagesSimple Facts About Fast Food Nov 20, 2010 By Suzanne Robin Fast food restaurants, also known as quick service restaurants, sell food that can be quickly cooked, assembled and eaten. Fast food has moved out of restaurants and is also readily available at convenience stores. Even grocery stores often serve their own versions of fast food in prepackaged sandwiches and salads. Fast Food Nation reports that 25 percent of Americans eat at least one meal a day at a fast food restaurant,. What areRead MoreFast Food Nation Essay862 Words   |  4 PagesFast food is very popular amongst today’s society. Fast Food Nation has reasons for the explosion in popularity of fast food restaurants in the mid-1900’s. It also explains negative effects on American Culture in today’s society. The fast-food industry has multiplied across America and changed the food industry. Eric Schlosser describes in Fast Food Nation the way people think about what they eat and what people think of the fast food industry, and also its impact on society. 2 ND There are many

Analysis Of The Poem August Wilson - 1709 Words

August Wilson was one of the most accomplished African-American playwrights of this century and was one of only seven to win the Pulitzer Prize. He dedicated his entire career to documenting the 20th century struggles of African-Americans in a cycle of ten plays. He completed the cycle shortly before he died on October 2, 2005. His plays were themed around The Middle Passage, The Underground Railroad, The Emancipation Proclamation, Reconstruction and Jim Crow, The Northern Migration, Pittsburgh’s Hill District, Oppression , Civil Rights Movement and Black Nationalism, Developing Personal â€Å"Songs† and Cultural Mythologies, Sports Discrimination, and City Politics Wilson’s main goal in life was to make sure a realistic view of how the African-Americans was put on stage for everyone to see the struggles of African-American. He bridged the gap in tradition, modified tradition when experience demanded it, and he translated experience into meaning and meaning into belief. He deserves a lot of praise, but did he also backtrack on his original thoughts? In this paper, I will give a short biography of him, discuss his plays, and discuss how his plays and his paper/film The Ground on Which I Stand contradicts each other. August Wilson was born Frederick August Kittel Jr. in Pittsburgh, Pennsylvania, on April 27, 1945. August’s mother was African American and his father was a German immigrant. Wilson’s parents got a divorce when he was young. When his mother re-married, they moved toShow MoreRelatedMy Reflection On My Job1500 Words   |  6 Pagesits difficulties, my job has caused me to realize how crucial some sort of challenge is in order to lead a fulfilling life. Oddly enough, my downcast mood faded when I commenced working. On the book front, things are also improving. I completed August Wilson s Gem of the Ocean in about a day and in doing so, I felt at least a little like myself again. In order to procure a copy of said play, I trekked to the library--a place that always instills happiness in me. While there, I lazily sauntered throughRead MoreAugust Wilson3685 Words   |  15 PagesAugust Wilson: Poet, Playwright, and So Much More August Wilson is a man who, outside of the theatrical world, is not very well known. Yet there are those, like Paul Carter Harrison, who would rank him in the same artistic continuum as Langston Hughes, Toni Morrison, and Thelonius Monk.1 When I began research on August Wilson I asked myself, so what? So what if hes won awards and recognition? What has he done to merit them? What makes this man important enough to do a research paperRead MoreAmerican Literature11652 Words   |  47 Pagesquick overview of poetry analysis. Please note that this handout discusses the basics of poetry; there is much more to know about it than there is room to discuss here. Laurence Perrine s book LITERATURE: STRUCTURE, SOUND, AND SENSE can provide more detailed information about poetry analysis. Until you can get a copy of the book, I hope this page helps you begin your poetry analysis work. What is poetry ? Poetry goes beyond the rhyming of words. The object of writing a poem is usually to make aRead MoreClinical Inquiry : Picot Question3367 Words   |  14 Pagestheory, Orem’s Self-Care theory, and King’s Goal Attainment theory. The focus of Deci and Ryan’s Self-Determination theory (SDT) is based on the â€Å"interest, the concern, and the tendency behind a person’s choice for a determined activity† (Lawman Wilson, 2013, p. 3). These choices can be broken down further to intrinsic and extrinsic causes for motivation. Intrinsic motivation refers to the individual’s desire and/or self-satisfaction of a decision. Extrinsic motivation focuses on achieving a particularRead MoreAnnotated Bibliography Of The New Historicism2440 Words   |  10 Pagescomprehensive and rational theory comb. The same period of Grignard major monographs have been publishedplay an important role in promoting the study of New Historicism Cultural Poetics.Designed for a wide range of research results emerging New Historicism: Wilson in Cultural Materialism: Theory and Practice cardingAmerican New Historicism and Cultural Materialism British academic originfrom the perspective ofacademic pedigree, and from the three aspects ofvalue proposition, history and social history madeRead MoreTeacher Action Research Paper on Reading Deficiencies in 2nd Grade Students12146 Words   |  49 PagesNOVA SOUTHEASTERN UNIVERSITY MATL Action Research Project VERIFICATION COVER SHEET MATL Student Name and NSU ID ARP School Site Where Project was Implemented: ___________________ Elementary School Dates of Implementation: AUGUST 2008 – JANUARY 2009 School Site Address and Phone: ARP One-sentence Problem Statement: By incorporating cooperative learning, guided reading and Reader’s Theatre, this research educator improved nineteen second grade at risk students reading comprehension levels by increasingRead MoreEnglish All Semester 26504 Words   |  27 Pagesstory? The house is personified in the second paragraph, by saying â€Å"a big squarish frame house that had once been white, decorated with cupolas and spires and scrolled balconies, also garage and cotton gins had encroached and obliterated even the august names of that neighborhood†. 3. What had Colonel Sartoris done for Miss Emily in 1894? After Miss Emily’s father died, Colonel Sartoris knew that she had nothing but the house; therefore, he invented a loan that would waive the taxes on theRead MoreHistory and Rolls of Law Enforcement in America10094 Words   |  41 PagesPolicing Trends and Issues Nicole Fox Westwood College ABSTRACT This research project is an analysis of six scenarios. The scenarios are as follows: History and rolls of law enforcement in society, Levels of jurisdiction, Distinction among the multiple functions of Law enforcement agencies, Analysis of Historical events that have shaped modern policing practices, Ethical and professional behavior in the workplace, and Evaluation of how knowledge, skills, and attitude learned in thisRead MoreSummary : Tigress 10460 Words   |  42 Pagesremains were found in northwest China, suggesting the origins of the tiger lineage The tiger s closest living relatives were previously thought to be the lion, leopard and jaguar, all of which are classified under the genus Panthera. A 2010 genetic analysis shows the tiger began evolving 3.2 million years ago, and it may be more closely related to the snow leopard than to the other Panthera species.[9][10] The oldest remains of an extinct tiger relative, called Panthera zdanskyi or the Longdan tigerRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesYork—Buffalo Savannah Clay, Central Piedmont Community College David Connelly, Western Illinois State University Jeffrey Conte, San Diego State University Jane Crabtree, Benedictine University Suzanne Crampton, Grand Valley State University Douglas Crawford, Wilson College Michael Cruz, San Jose State University Robert Cyr, Northwestern University Evelyn Dadzie, Clark Atlanta University Joseph Daly, Appalachian State Un iversity Denise Daniels, Seattle Pacific University Marie Dasborough, Oklahoma State University

Why Kids Are Born Differently Than What Most Consider

Many people might wonder why kids are born differently than what most consider â€Å"normal.† Multiple substances are effects that cause these fetus to develop wrong and not in usual routine that is normally seen in pregnancies. If a pregnant woman chose the wrong temptation and consumed substances that are known to cause damage and can be fatal to a baby, these mothers are making the worst mistake of taking the life of their own child away before the baby can experience what life is. Carrying a baby in the womb is one of the most heaviest challenges a woman can face and many females go wrong by falling into various temptations by not having enough information in pregnancies and going on with their daily lifestyle instead of learning about instant fetal deaths. According to, â€Å"Teratogens and their effects on Unborn and Nursing Infants,† published by The University of North Texas, there is a list of common teratogens that are known throughout the world and many reaso ns that lead to a child having chances for these teratogens. According to Kathleen Stassen Berger, writer of, â€Å"The Developing Person through Childhood and Adolescence,† she defines behavioral teratogens to be known as agents and conditions that can harm the prenatal brain, impairing the future child’s intellectual and emotional functioning. The teratogen known for behavioral is known to affect the brain in some occasions if damage is affected a lot more so invading the brain and the child intellectuality to functionShow MoreRelatedGenerational Differences: Generation X and Generation Y1220 Words   |  5 Pagesthe day and nobody survives bereft of that. This is what the older generations lacks and finds it difficult to cope with the times. Hence the millenials consider themselves better. But is this argument really valid? Are the criteria used equally applicable? After the interview with my friend and my uncle, I decided that my friend has a better opinion about the generational differences. Generation Y- also â€Å"called Millennials† refers to people born approximately between the 1980’s -2000. The strikingRead MoreThe Transgender Community1071 Words   |  5 Pageseven agree to proving gender neutral restrooms. In dangerous of a person of the opposite sex using the restroom they prefer are very obvious, but is every person out to cause dangerous to other people in the restroom. Some people’s gender evolves differently, and might not fit rigid traditional notices of female and male. The effects of stereotype threat advanced because of the self-fulfilling prophecies that many different races, sexes or even religions fall into the effects of. â€Å"Gender refers to theRead MoreA Brief Note On The United State 1 Of 3 Kids1164 Words   |  5 PagesIn the united state 1 of 3 kids is overweight, establishing a common topic in our community. Fatness is a global topic that exist in every part of the world. Some people are very strict when it comes to f atness. People think that a person who is overweight should be ashamed and take action over it. People from around the world judge others based on their appearance, by thinking there should be a control on their weight. Throughout the century things has been changing and in this case appearanceRead MoreAbortion : Is Killing A Fetus?1319 Words   |  6 Pagesunethical for the doctor to execute, but morally wrong. There are lots of questions surrounding the topic of abortion and some of those include: Is a developing fetus a human being in its early stages? What effects does abortion have on people afterwards? Is killing a fetus considered murder? What about abortion in rape cases? Although the number of abortions is high, that number has definitely been going down every year. We really don’t know exactly when a fetus starts living, but according toRead MoreThe Accidental Asian: Notes of a Native Speaker Summary Essay867 Words   |  4 PagesAccidental Asian†. A chapter within the book called â€Å"Notes of a Native Speaker† depicts an essay written by Liu which fully describes his struggles with race and how he overcame them. Eric Liu is an American born Taiwanese Asian. His parents immigrated to the United States before he was born and in so, gave him a mixed cultural background. He started becoming a writer after attending Yale University and graduating from Harvard Law School. In his â€Å"Notes of a Native Speaker† author Eric Liu arguesRead MoreKendrick Lamar1054 Words   |  5 Pagesthat I am going to enlighten you on why I think the best rapper of this time is Kendrick Lamar. With me being born in 1994 while there was the notorious Tupac, who died in the year of 1994 also, and were famous for his raps and statements he put in his lyrics. So therefor I never go to listen to the so called heir of rap with my own expectations. In result of that I have a keen sense to balance Kendrick Lamar’s raps and statements to Tupac’s because I consider him the Tupac of my generations. TheRead MoreShould Homosexuals Be Equal?939 Words   |  4 Pages Jayvier! By the way I heard her voice I knew something was wrong. It was like hearing an angry lion roaring. As I walked upstairs in fear I did not know what to expect. My heart pounding as if it was going to jump right out of my chest. I walked like a slug, counting every step wondering what I had done. The whole house started to feel depressed. The door swung open with great force. My mother was standing by her bed and the expression on her face was as if she saw her worst enemy. AreRead MoreEssay On Malala Yousafazi701 Words   |  3 PagesMalala Yousafazi What gave Malala Yousafazi the courage to speak up? Why did this beautiful, young, passionate girl put her life on the lines to get education? Malala Yousafazi was shot in the head for speaking up for girls’ education. Too many of us take school and education for granted while this girl putt her life at risk for it. Knowledge is a true privilege, one that needs to be celebrated and expanded upon throughout one’s entire life. It is painful to hear that people hate school, becauseRead MoreAdoption, Domestic And International Adoption Essay1611 Words   |  7 PagesMelissa Bannon Mrs. Munsie College Writting 12-14-16 Many people want to have their own children, but what are other options? Adoption gets helpless children out of the foster care system, but having their own child gives them a better connection. Three reasons why parents should adopt is because it helps get kids out of foster care, adopted families have all the same rights as families formed from birth, and adopting a child helps parents start a family if they can’t get pregnant. Although someRead MoreNature Vs Nurture : Nature V. Nurture2249 Words   |  9 Pagesas intelligence and how a person was able to be as smart as they are. Intelligence is something that can be inherited, just as people inherited their physical characteristics. However, some feel that children are raised to be intelligent, and that kids cannot inherit something that is not visible or tangible. Maternal twins are a good study of Nature v. Nurture, because they can exhibit signs of similarity like nature would suggest, or be completely different jus t like nurture would imply. Children

Reversal Of An Impairment Loss For Goodwill-Myassignmenthelp.Com

Question: Discuss About The Reversal Of An Impairment Loss For Goodwill? Answer: Introducation Testing the goodwill for impairment that is acquired under the business combination shall be allocated to 1 or more than 1 of the CGU of acquirer that is forecasted to provide synergies for the business combination irrespective of the fact that whether the other liabilities and assets of acquirer are allocated to CGU or particular asset. There is depreciation of intangible assets with passes of time and hence in the financial statement these assets are valued in terms of depreciation cost or after revaluation of such items. There are times when computed carrying amount for non-current assets does not equalize with the amount that are recoverable. As per AASB 136-Imapairment of assets, carrying amount of assets should not exceed its recovery amount. AASB 136-impairment defines recoverable amount as higher fair value of an asset after deducting its disposal cost or net selling price and considers its used value (Rennekamp, Rupar and Seybert 2014). The value obtain after deducting disposal cost is called fair value of the asset as per revision of AASB 136 asset impairment on 31St March, 2004. Next, a brief discussion is made on Recoverable amount, Value in use and Fair value. Recoverable accounting is defined as higher of fair value of an asset or value in use. In determination of impairment of assets, the idea of recoverable amount is used. The recoverable amount is computed in the following way- Recoverable amount gives the value in use. Fair value: The selling price of an asset in the market Cost of Disposal: incremental expenses attributing to disposal of an asset and its sale In case where company belief its asset value is impaired, it should estimate recoverable amount of fixed asset. The recoverable amount equals to its value in use for cases where fair value of an asset less than the disposal cost. The fixed assets recoverable amount equal to far value less disposal cost when company willing to sell assets. If the asset is not impaired then recoverable amount is not necessary to compute. It is the situation where recoverable amount (FV less cost of disposal) less than the carrying amount of the asset. Value in use refers to net present value (NPV) of a cash flow. Companies derived the value in use to calculate recoverable amount and hence, compute the los impaired with the asset (Michalski 2014). Future cash flow is calculated from the asset use (Robinson and Sensoy 2016). Other possible components of assets should also be considered while computing cash flow. Discount rate: It is an important component of asset value. The average capital cost of a company is calculated considering the time value of money. The rate of time value is called the discount rate. Other: Apart from discount rate, another important factor is liquidity. It is the ability of selling an asset and hence, convertibility to liquid cash. here are some supportive assumptions regarding the projection of cash flow like forecasting, budgets planning. Companies generally make a five year budget forecast and made long run projections (Hull and White 2014). Discount rate that is used in determining the present value of the assets should be one of the followings. The incremental cost of borrowing Weighted average of companys capital cost. Or other existing market borrowing rate It should be noted that, Value in use is generally lower than fair market value because of using a conservative approach. It is the selling price of an asset in the market. Fair value is the price on which both parties of transaction buyers and sellers are agreed upon without any force (Christensen and Nikolaev 2013). The selling price of a asset can easily be derived from the market. The simplest way for doing this is to compare prices of identical assets transaction in the market. The method of computing fair value of an asset is described below First task is to observe the product and its special characteristic. Conduct a study on the assets history and age of it. Four or five items should be found to proceed with the evaluation. The similar product should have some identical characteristic in terms of age, history or physical condition. The next step is to calculate the average price of the chosen similar product by using standard averaging rule. This will give an idea of the market of the chosen items. To crosscheck the derived market price, one should take the chosen sample items to the specialist in order to confirm market value (Johnson 2014). Company calculates its disposal cost of asset whenever the asset value is impaired as suggested in the standard principal of asset impairment- AASB 136 asset impairment. The company put off this liability only when it fails to determine the fair market value of the asset (Corgnati et al. 2013). The important fact that is required to be noted with regard to goodwill is that it is now prohibited for amortization. As per the IFRS 3, the goodwill is only available for analysis of impairment loss annually and amortization as well as systematic decrease now is not allowed for goodwill. For any assets that is recognized for impairment is available for reversal of impairment if the circumstances is improved or reversed. However, such reversal option under the financial statement is not available for goodwill. AASB 136 further prohibits that the reversal of goodwill with regard to the impairment loss that is recognized in earlier period will not be allowed. Further, as per AASB 136 earlier the goodwill were allowed to reverse under particular circumstances, however, that option is not available now for any organization. The reason behind that is AASB 138 on Intangible asset does not allow reversal of the internally generated goodwill. The increase, if any is there for the goodwills recoverable amount after recognition of impairment loss for that. It is likely to generate from the enhancement of goodwill that is internally generated instead of reversing the acquired goodwill. Calculation of Impairment Loss: Particulars Amount Fair Value,less, Cost to Sell $645,528 Value in Use $894,000 Recoverable Amount $894,000 (Higher of Fair Value Value in use) Less: Carrying Amount of CGU $999,000 Total Impairment Gain/(Loss) ($105,000) Allocation of Specified Impairment Loss: Particulars Carrying Amount Total Impairment Loss Less: Plant 671000 Goodwill $35,000 Balance Impairment Loss Impairment Loss Allocation as per Weightage: Particulars Carrying Amount Balance Impairment Loss Equipment $154,000 Fittings $97,000 Inventory $42,000 Total $293,000 In the books of Gali Ltd. Journal Entries Date Particulars 30/06/2017 Impairment Loss A/c. (Being assets under the specific cash generating unit impaired) Profit Loss A/c. (Being impairment loss transferred to P/L A/c.) References Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Corgnati, S.P., Fabrizio, E., Filippi, M. and Monetti, V., 2013. Reference buildings for cost optimal analysis: Method of definition and application.Applied energy,102, pp.983-993. Hull, J. and White, A., 2014. Valuing derivatives: Funding value adjustments and fair value.Financial Analysts Journal,70(3), pp.46-56. Johnson, P.F., 2014.Purchasing and supply management. McGraw-Hill Higher Education. Michalski, G., 2014. Factoring and the firm value. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment.The Accounting Review,90(2), pp.739-759. Robinson, D.T. and Sensoy, B.A., 2016. Cyclicality, performance measurement, and cash flow liquidity in private equity.Journal of Financial Economics,122(3), pp.521-543. Singleton-Green, B., 2014. Should financial reporting reflect firms business models? What accounting can learn from the economic theory of the firm.Journal of Management Governance,18(3), pp.697-706.

Sensitive Groups And Social Issues Essay Example For Students

Sensitive Groups And Social Issues Essay Sensitive Groups And Social Issues Essay Many factors have contributed to the heightened awareness of sensitive groups and social issues where marketing is concerned. The article Sensitive Groups and Social Issues has brought to light the causes, pitfalls, pro-active strategies, and benefits of addressing these social issues. Due to the fact that consumer markets and values are constantly changing, it is important to address these issues head on. A few of the key issues discussed in the article that relate to the text readings are the marketing concept, social responsibility, and changing demographics. Addressing such issues will not only satisfy the sensitive and social groups involved, but open new and potentially profitable opportunities for companies that do so. One of the main points that I found useful in the article was how marketing to sensitive and social groups paralleled that of the marketing concept. Successful companies have to fill the needs and wants of their consumers. Sensitive and social groups are part of every companies market. Each companys products and services should be customized to that of their customers. This is called mass customization. How a company defines its social responsibility is also part of the marketing concept. If a company does not care to be viewed as socially responsible, then they will not care how they market products to those groups and the company will suffer. Relationship marketing is a part of the marketing concept and strongly applies to this article. A company wants to build trust with its customers in order to build customer loyalty and a long-term bond. This gives the customer a value-added feature of doing business with a particular company. In marketing orientated companies, the customers needs have to be targeted and different social classes or issues need to be taken into account. If a company does not take different sensitive and social groups into account when marketing, then they will not build a feeling of goodwill with the consumers. The consumer will think that the firm cares more about selling its goods than the consumer. The firms social responsibility should be taken into account and work hand-in-hand with the marketing concept. A firms interests may not portray societies best interests. This is where the societal marketing concept comes into play. Our text states that the marketing concept can be work together with social responsibility. The firm must extend the breadth and time dimension of its marketing goals. A company has to realize that their market is anyone affected by their product or service. This is known as the breadth of marketing goals. The time dimension of the marketing goals means that a company should view the long-term implications of their objectives. Firms that are able to do this will be satisfying various sensitive and social groups as outlined in the article. Consumer values certainly have changed over the past decade or so. Companies need to pay special attention to ethics in marketing. Many consumers today are educated consumers. They cannot be swayed with deceptive advertising and unethical tactics. These types of tactics will destroy any trust or relationships that a company has built with the public or its consumers. I myself feel offended when a company tries to use unethical tactics or advertising to get me to buy. Also, if I receive a product that does not meet my expectations based on the advertising, I will never buy from them again. Many people today expect good service and quality. The differential advantage comes with value added features. Changing demographics has played a significant role in the emergence of the sensitive groups and social issues. This is one reason that a company will need to perform a situational analysis before developing a marketing program. The analysis will have to include the monitoring of environmental factors, as well as others. As the article states, the growth of cultural markets such as Asian American, African American, and Hispanics has played a large part in these changing demographics. These sensitive and social groups will force companies to market products and services correctly to them. Endurance Essay Another contributing factor to this situation is the changing role of men and women. More and more women are entering the work force, which adds to .