Beauty Pageants Free Essays

Children’s beauty pageants have been around for a long time. Toddlers and Tiaras is a show, based on mothers living their dream lives through their children. The mothers dress their young girls as if they are grown models. We will write a custom essay sample on Beauty Pageants or any similar topic only for you Order Now My out look on the whole situation is that little 5 year old girls, should not be competing in beauty pagents. Fake teeth, tans, eye lashes, and hair make these children look as though they are in their teens. No child should have to compete in looking â€Å"beautiful† or â€Å"the best†. Children their ages should be happy and not care what people think. Most children in their age groups are playing outside, not caring what their hair and makeup looks like. They are little girls, not teenagers. The parents of these little girls expect more from these children then they should. The outer beauty of these girls, seems more important than inner. I don’t agree with the way these children are being raised, but it’s the parents who choose to do this to their children. As for these children, as they grow up they will be held high above everyone and will not understand what it’s like to work for things. One of the arguments against children’s beauty pageants has to do with pedophilia and that this may encourage that. What I’m most concerned about is the message that it sends to girls and the unhealthy relationships that it perpetuates between parent and child. The worst part of the whole situation is that the children are going on stage dancing provocatively and â€Å"flirting† with the judges. As young as these children are they should not even know how to dance or â€Å"flirt† like they do. While I don’t believe that it encourages pedophilia, it certainly will give that child a warped sense of the importance of female sexuality. Throughout the show there are many pageants distributed, but the ones that I’ve seen on the shows are the â€Å"Glitz† pageants. During the â€Å"Glitz† pageants the girls are expected to have spray tans, pounds of makeup, flippers; fake teeth, and fake hair. Its one thing to apply some lip gloss and a few hot rollers. It’s another to make a 5 year old resemble a Vegas show girl. If there is going to be a pageant for children that involves beauty, at least it should involve the child’s natural beauty and features. One of the arguments for pageants is that it promotes self confidence and that the children have fun doing it. As this may be true, the children are being taught at a very young age that it is okay to dress, dance and act inappropriate to get attention. The only thing these pageants are teaching children is that wearing pounds of makeup, and looking like a Barbie doll, is okay. As these children grow, they will hold themselves above everyone, and will expect everyone to treat them as if they are perfect. How to cite Beauty Pageants, Essay examples

Corporate Accounting Impairment Business Loss

Question: Describe about the Corporate Accounting for Impairment Business Loss. Answer: Part A Impairment Loss and its disclosures The accounting object, that includes both the profitable and non-profitable organizations, has ownerships of different types of assets. Categorization of these assets can be done in different modules. Current assets are those that are created and used by the firm for daily operations. Assets that can be used for several financial years are known as fixed assets (AASB 2012). Several firm own various types of assets that are either acquired or popularly distributed among clients such as brand and goodwill. These assets are mainly intellectual properties such as copyrights, patents and trademarks. But these assets are not used directly for revenue generation but it helps the firm indirectly to earn profits. Intangible assets are those assets of physical nature that cannot be measured in any units. Books of records are kept for the assets in the firm according to sum spent in their acquisition. Since, it is normally observed that the value of assets depreciate with the passage of time. The accounting objects apply impairment when the actual values of durable assets of the objects become less than their book value. Impairment account is created by the accounting entities to adjust with the market rate the assets book value (AASB 2012). Reduction in book value to match the actual value is done and the amount which is reduced is adjusted in the impairment account. The loss incurred during the adjustment is called Impairment Loss. There are various factors which are responsible for the changes in value of assets. Some factors are applicable to all the assets but some factors tend to reduce the value of some particular assets. The worth of equipment, machineries and tools depends on the production capacity and the usage of the machinery. The more machines are used for production, their capacity of production decreases with due course of time. Moreover, due to introduction of new machinery in production the old machines lose their high market value and after some time become obsolete (Hodgson and Russell 2014). But in the case of landed property, its value increases with the passage of time. Some factors may decrease its value such as shifting of public habitats, type of locality, growth of new cities and over population. Intellectual property also loses its value due to the advancement in technology or change in customers choice. By the acquisition of any firm, asset of goodwill is also created. Value of goodwi ll and that of acquired assets go hand in hand. In recent times, stakeholders are very keen and demanding to review the financial statements. Interest over the firm varies according to the nature and type of the stakeholder. Financial statements are analyzed from different point of views. Stakeholders interests are considered as a top priority by the accounting boards and the government. Therefore, it makes it even more important for the financial statements to reflect the true and fair values of liabilities and assets of the enlisted companies (Horngren and Tan 2012). A company may have bought machinery at a higher cost few years back and with time the cost of that machinery has depreciated to half due to the introduction of advanced machines. If the company shows the cost price of previous machines in the financial report, then it would reflect the over-valued rate. Thus fair and correct value of the companys assets and financial statements is not reflected (Deegan 2012). It would rather become a better choice for investment for the stakeholders in the company if the values of firms assets are enhanced. Therefore, the stakeholders will make the wrong choices as the firm shows over-valued assets and over-valued financial statements. To check this kind of wrong decision making, the accounting standard has presented the concept of impairment. Impairing of assets is now required whenever a financial statement is prepared within the framework and guidelines of accounting standards and government policies (Glaum and Vogel 2013). The impairment comes into play when recoverable amount of an asset becomes lower than the carrying amount. The amount which is recorded in the account books for an asset is called carrying amount (Hoskin and Cherry 2014). The amount signifies the sum at which the asset was purchased and the worth of asset after depreciation under specific depreciation methods. Assets have two types of recoverable amounts. For selection of fair value of the assets by way of recoverable amount after deduction of the expenses and costs that are anticipated to be suffered (Ji 2013). Value in use is another type of recoverable amount. The remaining cash flow projected to be produced in the future from the asset is known as value in use. As per the standard of IAS 36 the higher among the two values is selected if both values are available. Calculation of impairment loss is done by deducting the amount to be recoverable from any asset from the carrying amount according to standard of IAS 36. Loss of impairment is debited against the asset to decrease the book value of a specific asset and to continue the depreciated value in the form of accounting amount thereafter (Malone and Wee 2012). Profit and loss account adjusts the impairment loss. It is also settled in the income statement which shows as non-operating loss in the statement of income. Impairment loss account is credited in the Revaluation Surplus account if the latter account is maintained by the firm. This results in the decrease in shareholders equity value. Cash generating units are the group of assets that also include the goodwill, created from acquisition of those specific assets. In these assets adjustment of impairment loss does not happen as it can be observed from the above discussion (Cotter and Wee 2012). If there is a requirement that the entire value of the combined CGU units needs impairment, the loss incurred after the impairment is calculated on the basis of above method. Since, the impairment is adjusted principally with the Goodwill account. When the adjustment with the Goodwill account is done and still the balance remains for settlement then the assets of CGU is used in proportion on the basis of the book value of the assets. The Goodwill account is also a key factor when it comes to impairment account settlement. Part B Source: (Created by Author) Workings: Source: (Created by Author) Reference Bibliography AASB, C.A.S., 2012. Financial Instruments. Cotter, J., Tarca, A. and Wee, M., 2012. IFRS adoption and analysts earnings forecasts: Australian evidence.Accounting Finance,52(2), pp.395-419. Deegan, C., 2012.Australian financial accounting. McGraw-Hill Education Australia. Glaum, M., Schmidt, P., Street, D.L. and Vogel, S., 2013. Compliance with IFRS 3-and IAS 36-required disclosures across 17 European countries: company-and country-level determinants.Accounting and business research,43(3), pp.163-204. Guthrie, J. and Pang, T.T., 2013. Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), pp.216-231. Hodgson, A. and Russell, M., 2014. Comprehending comprehensive income.Australian Accounting Review,24(2), pp.100-110. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D. and Tan, R., 2012.Financial Accounting. Pearson Higher Education AU. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial accounting: a user perspective. Wiley Global Education. Ji, K., 2013. Better Late than Never, the Timing of Goodwill Impairment Testing in Australia.Australian Accounting Review,23(4), pp.369-379. Malone, L., Tarca, A. and Wee, M., 2012.IFRS and Pro Forma Earnings Disclosures: Determinants and Consequences. Working Paper, available at: www. business. uq. edu. au/sites/default/files/event/supportingDocs/anne-tarca-paper. pdf (accessed 5 July 2013).

Innovation and Strategies Organizational Growth †Free Samples

Question: Discuss about the Innovation and Strategies for Organizational Growth. Answer: Introduction The change that is being undertaken by the organizations is based on the sustainability of the organization in the market. The major aspects of the change are based on the innovation that is being undertaken by the companies in order to adhere to the change in the demands and the preferences of the customers. On the other hand, the innovation that is being undertaken by the organizations helps the same in gaining over the competitive advantage of the same in the market. The concerned company for this report, Apple inc. has taken steps to maintain their brand name through the innovation that is being undertaken by the same in the market. it has helped the organization in bringing in continuous improvements in the structure and the functioning. The main purpose of the report is to review and analyze the article by Stefan Thomke and Barbara Feinberg, named Design Thinking and Innovation at Apple. It will be helping in the proper understanding of the manner in which the organization has gained its repute though continuous innovation and planned strategies. According to Thomke and Feinberg (2012), in the year 2012, the launch of the iPad, which resulted to the growth of the market share price of the organization as it reached US$ 600 billion. It has helped the organization in determining the improvements in the financial strengths of the organization in the market, a signal of their growth and expansion based on the needs of the people. Thomke and Feinberg (2012), stated that the market capitalization of the company is estimated to be US$ 550 billion with an annual sale of US$ 100 billion. It has resulted to the growth of the organization in the market. The company has retained its market value since its inception. According to a report, the present market capitalization of the organization has increased to $911.906 billion, which is significantly more than that of Alphabet Inc., which is worth $787.884 billion (Johnson et al., 2018). The major aspects of the growth of the organization are based on the innovation and the sustainability of the same in the market. The continuous innovation process of the organization and the strategies has helped in the sustenance and the expansion of its business all around the world. The innovation and the strategies that are being undertaken by the management of the organization have helped in determining the different aspects of the change in the structure and the functioning. The continuous innovation that is being undertaken by the organization and the Platform strategy has helped in determining the growth and the sustainability of the organization in the world market. As stated by Thomke and Feinberg (2012), the Platform strategy makes an effort of making the operations and the strategies that are being implemented and organized by the company is made confidential. The strategies are not disclosed to the public, which helps the organization in retaining their magic of excellence in the markets. On the other hand, the simplicity of their operations and the proper execution of the strategies have helped the organization in holding on to the continuous improvement efforts undertaken by the same in the market. The innovation approach of Apple and the competitive advantage The determination of the needs of the customers all around the world has helped Apple in undertaking the required modification sin their systems. The proper understanding of the needs of the people has helped the company in undertaking innovations on their products and the services. The development of the products and the modifications in the systems and the configuration is being undertaken by the organization with their effort of bringing in innovation through the determination of the needs of the people. Thomke and Feinberg (2012), in the article Design Thinking and Innovation at Apple stated that excellence in the execution of the processes and the innovation minded people that filled the company with maximum knowledge resource that has helped the same in undertaking the change in the systems and the functioning. The innovation that is being undertaken by the organization has helped the same in gaining a competitive advantage in the market. The business market was occupied with Windows and Intel (Wintel) at the time when Apple was struggling for its market position through continuous innovation. The innovation has helped the organization in gaining over the market through the proper identification of the needs of the consumers. Thomke and Feinberg (2012), stated that the user-friendly interface and the simple functioning is one of the major feature that supported the growth of the organization in the market. The people working in the organization are qualified engineers and scientists that has helped in the quick progression of the organization in the market scenario. Thomke and Feinberg (2012), stated that the growth of the organization is based on the innovation that is being undertaken by the same in order to meet the needs of the customers. However, Johnson et al. (2018) stated that the company prioritizes the Protective Strategy where the organization has taken steps to introduce similar products for maintaining their market position other than focusing more on innovation. Therefore, it can be stated that the organization has taken steps to balance the aspects of the innovation and retention in the markets, which has helped the organization in its growth and expansion in the market. Culture of the company that supports people to undertake the innovation The corporate culture of the organization has helped and supported the employees to undertake continuous innovation in the processes. According to Thomke and Feinberg (2012), the major aspects of the change that is being undertaken by the organization is based on the change in the preferences and the requirements of the customers. Therefore, it can be stated that the identification of the various elements of innovation is supported by the organization culture as it has every provision of undertaking the innovations. Steve Jobs played an important role in determining the progress of the organization while undertaking the different aspects if the change in the systems and the marketing of the products in the market. According to Thomke and Feinberg (2012), Jobs has brought about the change in the structure and the functioning of the organization. On the other hand, he acted as a boosting agent in the year 1997, which has helped in improving the market position of the organization through the enumeration of the chief competitors of the organization and the different aspects of the change that is required to be undertaken by the organization to sustain its market position. According to Steve Jobs, the proper design that could be given to the apparatus should be based on the simplicity as it is taken as the absolute form of sophistication. Jobs explained, The system is that there is no system . However, he never meant his company to be chaotic in nature but he wanted to emphasize more on innovation and less on the effectiveness of the processes that are being undertaken by the organization. Innovation comes from the simple ideas of the people who work in the company, with and for the company. According to Thomke and Feinberg (2012), the innovations that are being undertaken by the organization is beyond the fashion and the trend that is followed by the market and which is characterized by simplicity. Therefore, this strategy of Apple has helped the company in gaining over a competitive advantage in the market. References Johnson, K., Li, Y., Phan, H., Singer, J., Trinh, H. (2018).Mds.marshall.edu. Retrieved 27 March 2018, from https://mds.marshall.edu/cgi/viewcontent.cgi?article=1420context=etd Thomke, S. H., Feinberg, B. (2012).Design thinking and innovation at Apple. Harvard Business School Publishing.

To kill a mocking bird. Admirable qualities of Atticus Finch Essay Example

To kill a mocking bird. Admirable qualities of Atticus Finch Paper This story has all the qualities of a great fiction novel. That is why the novel is so famous fifty four years later. When I read this story, I got lost in the intricate plot, and remained entertained through Gem, Dill, and Scouts adventures, all the way to the heart wrenching ending. Like many books, this novel contains a unique cast of admirable characters who demonstrate a variety of likable qualities. Tactics Finch, one of the mall characters, exhibits many honorable traits that any reader would appreciate. In Harper Lees To Kill a Mocking Bird Tactics illustrates the qualities of being humble, intelligent, and ultimately courageous. Firstly, Tactics is a very humble man. He doesnt let pride get the best of him, and he always pushes to do the right thing. An example of his humbleness is when he allows Walter Cunningham, a little boy who is a poor farm child, into his home for dinner one evening. The thought of having a poor farm boy Into a wealthy, successful lawyers home In todays world Just doesnt happen. But Tactics TLD care about how much money someone had or the type of clothes they had on their back: anyone was welcome into his home. Scout, Tactics daughter didnt think the same. She said, He into company, Tactics, hes Just a Cunningham. California, Tactics house maid, knew that Tactics allowed anyone into their home and replied, Hush your mouth! Dont matter who they are, anybody sets foot in this house you company and dont let me catch you remarking on their ways like you was so high and mighty (Lee 33). We will write a custom essay sample on To kill a mocking bird. Admirable qualities of Atticus Finch specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on To kill a mocking bird. Admirable qualities of Atticus Finch specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on To kill a mocking bird. Admirable qualities of Atticus Finch specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It Is evident that Tactics had his home pen to anyone and you can tell that he teaches his children the same. And doesnt want them to think they are better than anyone else. When necessary his house maid, California, has to remind them every so often of their fathers rules Another example is that, Tactics is highly intelligent. Not only is he book smart, but he is very street smart, too. Tactics is a lawyer, so he knows the law, and being a lawyer takes a lot of knowledge. In the book it says, Tactics Finch went to Montgomery to read law. (Lee 5) So he knew all the rules and regulations federally and In state. Also, being a lifelong citizen, everyone knew Tactics and he knew everyone, he knew his neighbors and how they felt about certain situations. For example, when Tom Robinson was at the Jail house, Tactics suspected that something fishy might go down. So Tactics spent that night at watch, protecting Tom Robinson. And Just as he suspected, all the towns men came late that night to try and hurt Tom Robinson, but Tactics was there to stop him. This makes It safe to say Tactics Intelligence and gut feeling saved Tom Robinsons life, Lastly, Tactics Is a very courageous man. One example is he is a single parent raising two children, has a steady job, and keep up his household. Another example, which is the main subject in the story is that, Tactics defended Tom Robinson, a young black man accused of a sexually heinous crime; raping a white woman. During that time, if a black person was accused of something, they were automatically guilty. But Tactics believed that Tom was wanted a fair case. He didnt care about what anyone said, or how they felt about him. He knew it was his Job and duty to do the right thing, even if it had uniqueness. For that reason, Tactics is found to be very courageous for wanting to do the right thing even when the outcome may have been inevitable. In conclusion, there are many reasons why Tactics Finch is a likeable character in To Kill a Mocking Bird. Ultimately, him being humble, intelligent, and courageous makes him admirable. In particular these traits teach people important values that all mankind should exhibit and strive to live life with. Lees novel is definitely a novel whose admirable characters leave a lasting impression on all of its readers.

Tools of the Old and New Stone Age essays

Tools of the Old and New Stone Age essays Tools of the Old and New Stone Age is a book written by Jacques Bordaz, the Associate Professor of Anthropology at the University of Montreal. The book generally concerns itself with the uses of ancient tools, as well as the manufacturing of these tools. The book is full of information, almost to a point were the reader will feel bogged down with facts as they read. Very early people who studied the tools, of the Stone Age, first had the bizarre belief that these tools were created by lightning strikes. Many claimed they found such tools at exact locations were lightning did strike. The tools became known as Thunderstones. Later, early scholars renamed them ceraunias from the Greek word, keraunos, meaning thunderbolt. Of course new evidence has all but vanquished these beliefs. The period of time this book is concerned with is the, what geologists call the Quaternary period. It is broken down into the Pleistocene, and Holocene. Archaeologists classify these periods into the Paleolithic (Old Stone Age), Mesolithic (Middle Stone Age), and the Neolithic (New Stone Age). The main focus being on the Paleolithic is again broken down into lower, middle, and upper periods. Each one of these divisions is characterized by major types of tool-flaking techniques. The tools of the Stone Age consisted of not just stone, but also bone, antler, and wood. Bone and antler were a harder material to work with; they often did not use much detail when shaping tools out of these materials. They were generally roughly shaped, or often times, there was no modification used, especially with sharp-pointed antlers, which made great weapons. The first ability for man to actually construct tools looks at Bipedalism, which is the ability to walk upright. This freed the upper limbs from the work of locomotion, leaving only the lower limbs for this. With the ability to walk on solely the lower limbs, it left the up...

BHS412 - Module 5 Case - Disaster Relief - Ethical Issues Related to Essay

BHS412 - Module 5 Case - Disaster Relief - Ethical Issues Related to Relief Operations - Essay Example This is due to the fact that there is confusion whether NGOs really do act independently from governments, which is not the case, for NGOs need assistance from government (National Response Framework, 2008). It is well-noted how the US government refused help in several instances (Shah, 2005), thus the NGO’s failure to fully act their Code of Conduct may be blamed to the government’s mismanagement in handling the aftermaths of the hurricane. Do you believe that gender issues, especially the needs of women are adequately addressed in disaster relief plans? Identify a specific gender issues that you believe should always be considered in the aftermath of a disaster In most disaster relief plans, gender issues are adequately addressed in disaster relief plans. An example of which is the Pan American Health Organization’s consideration of women as vulnerable population in natural disasters stated in its Fact Sheet. The most important gender issue that should always b e put into consideration in natural disaster aftermaths is the role of women in disaster response.

Policy, politics and public management-A look at the impacts of ethics Essay

Policy, politics and public management-A look at the impacts of ethics in public policy on real estate - Essay Example The Attorney General Office’s Division on Civil Rights was responsible for the introduction, promotion, and enforcement of the State Law Against Discrimination. This law provides for equal housing opportunity regardless of â€Å"a persons race, creed, color, national origin, nationality, ancestry, marital status, domestic partnership status, familial status, affectional or sexual orientation, sex, or mental and physical disability, including AIDS and HIV-related illness.† (http://www.state.nj.us/oag/dcr/housing.html) The law, while it does not prevent discrimination on the basis of age, does prevent discrimination of families with children. The sole exception being residences that are specifically established for occupancy by the elderly. There are also groups like the New Jersey Housing and Mortgage Finance Company that put time and money into educating the residents of New Jersey about the Federal Low Income Housing Tax Credit, a program that assists financially needy families and individuals in locating housing and giving them a helping hand when it comes to buying property. Also active is the Council on Affordable Housing, a part of New Jersey’s Department of Community Affairs. The combined efforts of these groups and others like them have aided in making the New Jersey Real Estate market accessible for every person. The government, through it’s own initiative and through the lobbying of independent special interest groups has ensured that every person, regardless of distinguishing characteristics, will have the opportunity to afford a place to live and raise a family. It wasn’t always this way, however. In order to better grasp the impact that these groups have had on the real estate market in New Jersey, and in the rest of the country as well, it would be wise to examine the state of affairs prior to the Civil Rights Act of 1964. Prior to that piece of legislation a business owner had the right to refuse service to