The language of fashion magazines Essay Example For Students

The language of style magazines Essay Suggestion The essentialness of print media has been getting greater and greater as the time progress everywhere throughout the world. Magazine is one of the well known types of print media around the world. There are various sorts of magazines with various highlights and traits. They are for the most part intermittent month to month and quarterly magazines are generally normal. The magazines by and large center a specific territory and they focus on a specific gathering of individuals as their objective perusers. For example, business and financial aspects situated magazines are structured generally for the businessmen, Science and parentage for the youngsters and understudies, craftsmanship and writing for the perusers who especially have enthusiasm towards workmanship and writing. Sports magazines focus on the youthful and eager games darlings and design and way of life magazines are for the individuals who are concerned practically about their living style and present day days designs. In this report we have chosen such two design and way of life magazines, one nearby and one global. Ingrain the universal one, distributed as British form and Mirror-the Bangladesh magazine viewed as one of the most rumoring and great style magazine of the nation. Both the magazines follow English as their media language and are distributed month to month. We will attempt to distinguish the methodology of these two regularly situated magazines. Both the magazines focus on the todays current ladies with their freedom and fabulous. In the following area we will be presented with these magazines. We will compose a custom paper on The language of design magazines explicitly for you for just $16.38 $13.9/page Request now 1. Mirror; initially: Name: Mirror Magazine Nature: Monthly Magazine Type: Fashion Life style Established (First Issue): 2003, Dacha Editor: Quasi Changer Lam Number of distribution: 24,000 (2013) Language: English Company: Mirror Group (Bangladesh) 1. 3 Instill; initially Name: Instill Established (First Issue): June, 1994 Editor: Ariel Fox Number of distribution: (2011) Company: Time Inc. (US) EPIC Media (I-J) Â 2. 1 PURPOSE STATEMENT This paper has been planned as a scholarly motivation behind the understudies of M. A. In English Program. It intends to discover a similar examination of both the magazines in strict just as basic sense. This examination will uncover both the similitudes and dissimilarities between the two magazines each have preeminent prevalence in their own foundation. The other reason for the investigation is to break down the style of language of English and what methods are utilized in the magazines. This paper additionally attempts to discover how to utilize language in print media 2. 2 Methodology For a helpful examination time span and logical casing ought to be basically same and indistinguishable. Here two magazines have been chosen with same nature and clear cut similitudes. So as to keep up the time period, the specific number of the magazines for examination was kept simultaneous. The Bangladesh magazine Mirror was taken of volume 10, which is the July-August Edition of the lease year and a Did Fashion Special. Then again, the I-J based global Magazine Instill was taken of Volume 20, number 5 and it was the release of the long stretch of May of this going year. In this way, from the time period point of view, both have same stage. So as to keep up the logical edge, the two magazines taken from the comparative taste and target perusers. Both are style and way of life magazines especially intended for the dynamic present day women. Mention that the examination was not produced using all the quantities of the magazines, rather the two given numbers referenced before. In the following segment, we will start with the similar investigation of the magazines. Section: THREE Comparative conversations on the two magazines The recently referenced quantities of every magazine were brought under the perception of the perusers. .u41ade086fdfb24df10ea92da26b29ea4 , .u41ade086fdfb24df10ea92da26b29ea4 .postImageUrl , .u41ade086fdfb24df10ea92da26b29ea4 .focused content region { min-tallness: 80px; position: relative; } .u41ade086fdfb24df10ea92da26b29ea4 , .u41ade086fdfb24df10ea92da26b29ea4:hover , .u41ade086fdfb24df10ea92da26b29ea4:visited , .u41ade086fdfb24df10ea92da26b29ea4:active { border:0!important; } .u41ade086fdfb24df10ea92da26b29ea4 .clearfix:after { content: ; show: table; clear: both; } .u41ade086fdfb24df10ea92da26b29ea4 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; darkness: 1; progress: haziness 250ms; webkit-progress: obscurity 250ms; foundation shading: #95A5A6; } .u41ade086fdfb24df10ea92da26b29ea4:active , .u41ade086fdfb24df10ea92da26b29ea4:hover { murkiness: 1; progress: mistiness 250ms; webkit-progress: obscurity 250ms; foundation shading: #2C3E50; } .u41ade086fdfb24df10ea92da26b29ea4 .focused content region { width: 100%; position: re lative; } .u41ade086fdfb24df10ea92da26b29ea4 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; text-design: underline; } .u41ade086fdfb24df10ea92da26b29ea4 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u41ade086fdfb24df10ea92da26b29ea4 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe span: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-fringe range: 3px; text-adjust: focus; text-beautification: none; text-shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: outright; right: 0; top: 0; } .u41ade086fdfb24df10ea92da26b29ea4:hover .ctaButton { foundation shading: #34495E!important; } .u41ade086fdfb24df10ea92da26b 29ea4 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u41ade086fdfb24df10ea92da26b29ea4-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u41ade086fdfb24df10ea92da26b29ea4:after { content: ; show: square; clear: both; } READ: Compare the Language Macbeth Uses in Two of His Soliloquies with the Way He Speaks When He Was Talking To Other People EssayWe have attempted to bring up likenesses and dissimilarities found in their composing styles, exacting qualities and introductions. 3. 1 Point of Similarities: 3. 1. 1 Presentation of the Cover Page: Both the magazines highlight their spread page with the photographs of two delightful and impressive VIPs. The one at the left is the spread page of the Bangladesh choking Mirror which highlights Biddy Sinai Mim, a promising and one of the top models of current occasions of the nation. On the correct top, we have the spread page of the British newspaper Instill which includes the worldwide big name Emily Blunt, a well known global on-screen character. This comparability is a significant clear and an extremely regular technique for the design magazines to include a photograph of a lovely looking big name with her recognizes claims and fabulousness. This likeness isn't valid for these two quantities of the magazines, bull practically all quantities of all style magazines. 3. 1. 2 Domination of Photos of the models at represent: This is maybe the most critical closeness and highlight of the design magazines. They utilize the photographs more than words. Truth be told, in the two quantities of the magazines, very nearly 80 percent of the pages contain photograph of the fabulous models at their excellence present. Consequently, the language of design magazines are predominately visual and not word situated. This has been found in both the magazines case. 3. 1. 3 Presentation of Commercial Advertisements Both the magazines lecture a serious substantial volume of promotions. The promotions are seen as comparative in nature. The ads are generally of the excellence items and beautiful photographs are utilized in type of business promotions. This uncovers both the design magazines utilize their plugs as like their highlights as the magazines highlights models and their magnificence styles. Along these lines the ads appear as though the magazines own highlights. 3. 1. 4 Similar introduction of articles: Both the magazines distribute not many articles in their magazines separated from the photographs. The articles are for the most part short, by and large contains under 250 words. The British newspaper of May, 2013 highlighted not many articles with respect to Oscar projects and exercises of he universal big names. The nearby newspaper included with excellence guidelines and tips and advances most popular trends through their articles. For each situation, the language is short, effectively reasonable and liberated from strict complicity. 3. 1. 5 Similarity in Language and composing style: Due to the light nature, both the magazines follow short and basic composing styles. They utilize basic universes, short addresses and the articles are for the most part liberated from lucid and strict excellence. 3. 2 Point of Dissimilarity: 3. 2. 1 Contextual Dissimilarity: Despite of their comparable nature of design and way of life, the magazines vary in their methodology as well. Impart shows its high enthusiasm for the way of life of the famous people while Mirror concentrates more on the designs of the dynamic women. The photographs and the highlights of the magazine Instill utilizes the worldwide famous people to lecture the exercises of the superstars. Mirror-the Bangladesh Fashion newspaper then again, concentrates more on the style and allure of the nearby superstars. 3. 2. 2 Difference in the topic: it has seen that the nearby style magazine centers around the effect of culture and seasons. For example, the chose version was a Did uncommon. There were past versions on summer lady of the hour, pupas uncommon, scholarly unique and so forth. This propose the nearby magazine centers around the social effect in the realm of design. The global

Othello †Race and Stereotypes

Othello’s race doesn't noticeably affect his end, despite the fact that Shakespeare addresses the issue of race, the purpose behind Othello’s downfall lies elsewhere. Nonetheless, the claims of race legitimately lead to its terrible completion. Sentiments of insufficiency and doubt without question help in the catastrophe. The way that Othello’s skin shading is significant changes the understanding of the disaster inside the play. The bigotry spoke to in Othello isn't just about an example of partialities and prejudgments made by a horde of individuals against another, however in truth has significantly more inconspicuous and wrecking outcomes, explicitly, that it is multiplied by the oppressive segment of society, yet in addition by the objective of this separation. In spite of the fact that Othello didn’t at first approve any of the cliché characteristics that specific individuals named him with, he started adjusting to them as he began to question himself. By going to the supposition that he is in a racially second rate position, Othello battled in managing the generalizations suitably, accordingly just expanding his own battle with his race. In the event that Othello didn’t have such second rate complex and rather encapsulated confidence, the contention could never have rose. As opposed to labeling the play Othello as against supremacist or a biased play, there is a considerable exercise that can be scholarly. From a racial point of view, the disaster uncovered the amazing results that racial contrasts can create when related to one’s individual self-question. With Iago’s controls the ideas of race were incited for Brabantio, Rodrigo, and Othello, actuating any smothered racial biases and self-question. It appears glaringly evident that Iago has solid sentiments of individual deficiency and is desirous and angry of the adoration shared among Othello and Desdemona. In any case, Iago’s thought process is by all accounts more than that. I thought his disdain was from his very own disappointment, however when he becomes lieutenant he is as yet miserable and goes for the all out demolition of Othello’s life. In this way, I attempted to perceive what it resembles to place my feet in Iago’s shoes, to feel his contempt and obviously associate what the play is about. It at that point hit me that through Iago’s decisions Othello is â€Å"the Moor† and ought to in this way represent the regular thought of a field, which isn't appreciation, self-esteem, and fortune; it is one of disconnectedness and reliance. At the point when he says that â€Å"nothing can or will content his spirit/Till he is leveled with the Moor, spouse for wife† (Act 2: Scene), he implies that he is fulfilled until Othello’s ife is made equivalent with his including sentiments of insufficiency and envy, which are largely characteristics fitting to a â€Å"moor†. All through the play Iago tediously utilizes harsh comments when discussing Othello so to support certain individuals in the play to suffer bigotry and affirm that it was the standard. All things being equal, some of Iago’s semantics uncover his own partialities. For instance, Iago just alludes to Othello as a â€Å"Moor† except for when he alludes to Othello as the â€Å"black Othello† (Act 2: Scene 3). Iago detests Othello since he is â€Å"the Moor† yet doesn't represent the normal job of what is thought of to be a dark man during circumstances such as the present. There is neither explanation nor rationale behind his disdain, however victimization one only from time to time has reason, for it is distinctively nonsensical reasoning. Iago is an away from of what prejudice is and will legitimize his nonsensical considerations with anything, similarly as Iago adds to Brabantio and Rodrigo’s thinking behind their activities and Othello’s purposes behind carrying on his vulnerabilities and self-question at last prompting his death and an inside and out catastrophe.

Blog Archive MBA News Bloomberg Business and The Economist Release Business School Rankings

Blog Archive MBA News Bloomberg Business and The Economist Release Business School Rankings Fall is typically a season for MBA applicationsâ€"and, of course, business school rankings. Two of the most prestigious ranking publications, Bloomberg Business and The Economist, recently released their 2015 lists. Although one typically experiences déjà vu while analyzing these lists, both rankings display a surprising amount of movement in their respective top ten schools. Bloomberg Business ranked Harvard Business School as the best business school in the United States, while last year’s top-ranked program, the Fuqua School of Business at Duke University, dropped to number eight. One of the biggest risers on Bloomberg Business’s list was the MIT Sloan School of Management, which climbed from number 14 to the fourth spot. Interestingly, such prestigious schools as the UCLA Anderson School of Management and the Yale School of Management could not even fit into the top tenâ€"but this is hardly an indication of poor quality. Bloomberg Business’s international MBA rankings are largely similar to last year’s list, with Ivey Business School at the University of Western Ontario again claiming the top spot. The Economist, which includes both U.S.-based and international programs in its master list, ranked the University of Chicago Booth School of Business as the best in the world for the fifth time in six years. The highest-ranking international school was HEC Paris in the fifth spot, while INSEAD climbed ten spots from last year and ranked eighth. U.S.-based programs populated the rest of the top ten. Share ThisTweet News

Summary Of The Yellow Wallpaper - 1396 Words

Short Paper: â€Å"The Yellow Wallpaper† Out of all the stories we have read in class so far, â€Å"The Yellow Wallpaper† was the only story that stood out to me the most. I was drawn to this story because it was very disturbing and thought-provoking. It made me wonder how the narrator had her nervous disorder in the first place, or if she was really insane at the beginning of her story. Some people might say that the narrator was insane from the beginning, but I actually disagree. I believe that she eventually became insane at some point in her narrative, but I don’t think it was just the yellow wallpaper that made her crazy. In my opinion, it was her husband’s treatment and denial of her sickness that drove her to insanity. â€Å"John is a physician—perhaps that is one reason I do not get well faster. You see he does not believe I am sick! And what can one do? If a physician of high standing, and one’s own husband, assures friends and rela tives that there is really nothing the matter with one but temporary depression—a slight hysterical tendency—what is one to do?† (Page 1) When the narrator says that John was a physician of high standing, it gave me the impression that she felt an inferiority complex towards him. She seems pretty aware of her illness at the beginning, but she felt like there was nothing she can do because of her husband’s condescending attitude towards her. The first page says a lot about both of their personalities. John was described as someone who is extremelyShow MoreRelatedSummary Of The Yellow Wallpaper 1049 Words   |  5 PagesSheren Tawfik Hum 1 7:45-9:35 class The yellow wallpaper â€Å"Live as domestic a life as possible†¦ And never touch pen, brush, or pencil as long as you live† An ardent proponent of such causes as women s suffrage and their societal and economic independence. Gilman shows how the rest cure, with its imposed captivity, actually does more harm than good, driving the narrator of the story insane. The first person narrator is a wife and a mother suffering from what is most like postpartum depressionRead MoreSummary Of The Yellow Wallpaper 1783 Words   |  8 PagesThomas Scott D. Sanders ENG 102 BC2 November 13, 2015 Jennie needed to have the opportunity to work, to grow and to make connections outside of the home Introduction The yellow wallpaper is a thrilling story written by Perkins Gilman, Charlotte. The setting depicts the Victorian era when women had no place in the society because the society was dominated by men. Therefore, the women characters like Jennie were trying to rise and discover their place in the society but different obstacles preventedRead MoreSummary Of The Yellow Wallpaper And A P1484 Words   |  6 PagesT In both, The Yellow Wallpaper by Charlotte Perkins Gilman and AP by John Updike, there are similarities and differences between the common themes and symbols in the stories. Furthermore, through the stories you can see the development of the characters. In general, The Yellow Wallpaper, the main character is about a young, middle-class, newlywed, and a new mother, that is undergoing depression. In the story, the narrator tells the story through a strict first person point of view. In which theRead MoreSummary Of The Yellow Wallpaper By Charlotte Perkins Gilman1584 Words    |  7 PagesEngendering: Revising the Marginalized Subjugation of Women in Society The true message of what the story â€Å"The Yellow Wallpaper† implied has been pondered over for several generations along with being evaluated by many scholarly writers. The story was written by the talented poet Charlotte Perkins Gilman in the nineteenth-century and it conveyed many ideas about symbolism, feminism and individualism. It provides the reader with her viewpoint on society’s subjugation of women by the patriarchalRead MoreSummary Of The Yellow Wallpaper By Charlotte Perkins Gilman1792 Words   |  8 Pagestale of women breaking free or trying to make an attempt to leave, but many of the women are used to it and continue to let the male take the leading and dominant role within the marriage and/or relationship because of the social norms. The Yellow Wallpaper, by Charlotte Perkins Gilman, tells the story of a woman’s oppression and suppression by society and her husband during the 1800’s. The domineering, patriarchal control of society impedes the roles that women in the society deserve to have.Read MoreSummary Of The Yellow Wallpaper By Charlotte Perkins Gilman And The Novel The Key By Junichiro Tanizaki1694 Words   |  7 Pageseyes of women, would we see the world a different way? Would we all be considered hysterical? Or would we just all be â€Å"normal†? In the short story The Yellow Wallpaper by Charlotte Perkins-Gilman and the novel The Key by Junichiro Tanizaki we see the metamorphosis of two women under two very different scenarios. The unnamed woman in The Yellow Wallpaper is stuck in a room where she transforms into a completely different soul. In The Key, the wife, Ikuko appears to also transition throughout the novelRead MoreIndividualism In The Yellow Wallpaper And Chopins The Aw akening723 Words   |  3 PagesSometimes I even have trouble doing it.† Individualism being the habit or principle of being independent and self- reliant plays a key role in two fascinating pieces of literature with the two leading characters. Both Gilman the author of â€Å"The Yellow Wallpaper and Chopin the author of The Awakening utilize various literary devices to develop their overall theme of showcasing individualism and the true meaning behind it. Initially, both authors use characterization to convey their overallRead MoreThe Relation Between the Setting And the Character In The Yellow Wallpaper and Big Two-Hearted River601 Words   |  3 PagesThe Relation Between the Setting And the Character In The Yellow Wallpaper and Big Two-Hearted River The aim of this paper is to analyze the importance and relation of the setting and characters in the two short stories: The Yellow Wallpaper by Charlotte Perkins Gilman and Ernest Hemingways Big Two-Hearted River. The setting in The Yellow Wallpaper helps illustrate the theme of solitary confinement and exclusion from the public resulting in insanity. The houseRead MoreThe Lottery, By Shirley Jackson And The Yellow Wallpaper1302 Words   |  6 Pages Reading The Lottery by Shirley Jackson and The Yellow Wallpaper by Charlotte Gilman make the reader so passionate to know what is going to happen next because they are two of the most expressive and meaningful stories that have lots of great deep meanings. These stories share so many similarities when it comes to symbols, themes, and conflicts. Although The Lottery and The Yellow Wallpaper do not have the same plot, their themes have some similarities like following unfair traditionsRead MoreYellow Wallpaper Close Reading911 Words   |  4 PagesThe Yellow Wallpaper Close Reading The narrator of The Yellow Wallpaper by Charlotte Perkins Gilman discovers that the woman trapped in the yellow wallpaper is really herself and reflects that there are countless other women trapped and oppressed by society just as she is. Through her descent into madness, the narrator is able to finally free herself, but not without losing her sanity in the process. When the narrator states: â€Å"I pulled and she shook, I shook and she pulled† (Gilman 517), this

The Bible Talks About Perfection And Spiritual Maturity

Perfection, what is it? Is it getting things totally the way we want it? Who says what perfection is? In our Christian life, God says what perfection is, but if God says what perfection is and he is perfect perfection, how can we as humans make it to that level of perfection? The Bible talks about perfection in many ways. Most of the time it is used in the form of a human’s spiritual maturity. Humans will never reach perfect perfection until they get to heaven. While we are still here on earth, we are continually striving for another meaning of the word perfect, which is the perfection that God has, actual perfection. As long as we are trying to have the best maturity possible, we will get the best that God has for us while we are†¦show more content†¦The Bible also talks about the old covenant not making people perfect, but the new covenant made them perfect later. This basically means that the old covenant really did not do anything for them, but it made t hem eligible for the new covenant, which in turn made them perfect. All of the meanings basically mean known fully, or fully mature, or complete. For what we are learning here, we are going to look at only two previously stated meanings. Those meanings can be found in Philippians 3:12 and 3:15. They are actual perfection (God’s perfection) and spiritual maturity (a Christian’s perfection). Philippians 3:15 says that whoever is perfect we are supposed to be in the same mind as Paul, but if they are not, God would reveal it to them. If this were actual perfection we as humans would not be able to attain it, but, on the other hand, if we are not as spiritually mature as God wants us to be, he could let us know and lead us in that direction. The meaning of perfect is totally opposite in Philippians 3:12. Paul talks about not having gotten to the point of being perfect. Paul is human so until he reaches heaven he will never attain the actual perfection. He will be t rying to get closer but he will not reach it until heaven. Paul is talking about God’s actual perfection which he is still working to grasp ahold of. In these two verses perfect is used as God’s actual perfection, attained only in heaven, and the spiritual maturity which keeps growing

A Brief Note On College And Higher Education - 2160 Words

Kyle Laffin is seen ias a typical mid 20’s American. He attended college to pursue a degree in accounting and financial freedom, but this came at a cost which he didn’t imagine. He took out a loan with his father as a cosigner for a little over $100,000. Even though he got an accounting job directly out of college, he is now stuck paying back a monthly loan payment of $1,200, when he only makes $3,333 a month before taxes. This has forced his father to make payments since he cosigned the loan. His father began working two jobs and was forced to take money out of his retirement account just to be able to make those excruciating monthly payments (Woodruff). College and higher education are often viewed as the fundamental key to the American dream. It is often seen as a gateway to the middle and upper class. However this dream comes with a price, which is often overlooked until its too late. According to the National Center for Public Policy and Higher Education, the cost of college has increased 439% in the last 30 years. This has forced a large amount of the American college students to take out enormous student loans that they will struggle or fail to payback. If too many students fail to payback their loan (commonly known as defaulting), it could result in an economic recession similar to the 2008 housing market crash. How did these costly college loans come to be? The beginning of college loans occurred in 1965, when the government created the Guarantee Student LoanShow MoreRelatedBooming Hispanic Population in Texas do not have Good Educations715 Words   |  3 Pagesearning a college degree and different socio-economic levels (Swaii, Redd, Perna, 2003). Another study looked at the advantages of earning a post- secondary degree such as more pay, higher level of job satisfaction, movement between classes, access to better health insurance, and contributions as a tax payer (Baum, Ma, Payea, 2013). The Texas Higher Education plan â€Å"Closing the Gaps† has indicated the need for an educated workforce to contribute to the state’s prosperity and noted that an education takesRead MoreThe Relationship Between Student Success Courses and Academic Achievement of Community College Students645 Words   |  3 PagesIntroduction Importance of the problem With the intent of raising the state’s mediocre ranking among higher education institutions, the Tennessee Legislature passed into law the Complete College Act (CCA) in 2006. Setting a goal of increasing the number of college graduates by 3.5 percent annually, the law has radically reformed the way Tennessee funds its public community colleges and universities. 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Dev eloping study skills in note taking, critical thinking,Read MoreBrief Overview Of Education System Of Pakistan And China Essay1654 Words   |  7 Pages Brief Overview of Education System in Pakistan Similarities and Dissimilarities in the Higher Education of Pakistan and China Name: Muhammad Saleem I.D Number: M2016127 Subject: Higher Education of China Assigned by: Professor Lee Saiqiang Dr. Han Jiying Semester: First â€Æ' Abstract The purpose of this paper is to fulfill the requirements of a final term paper of the first semester. This paper attempts to put the glance on the Education system of Pakistan and ChinaRead MoreThe Education Of Higher Education Essay1662 Words   |  7 Pagesclasses, I have begun to understand that the foundation of higher education in the United States has a tumultuous past, however, is also an example of how enough desire for progress and pressure from external sources fosters change. From our readings in A History of American Higher Education by John R. Thelin we have discussed the progress and design of American Higher Education from the early 1600’s on. In our second text, American Higher Education in the Twenty-First Century: Social, Political, and EconomicRead MoreWhat Is National Board Certification?706 Words   |  3 Pagesbeing tested in the areas of trigonometry and calculus because these are not areas that I teach. In fact, these are areas I will have to brush up in and review because I have not looked at a Calculus or Trigonometry problem since by second year of college during my undergraduate degree. The subjects that I am most familiar with are those of Mathematics History, Application, Numbers and Operations, Algebra and Functions, Geometry, Data Analysis, and Statistics, for several reasons. One of the majorRead MoreThe Voice of a Feminist: Rhetorical Analysis Essay1287 Words   |  6 PagesAnalysis of â€Å"Claiming an Education† â€Å"All I have, is a voice.† –W.H. Auden. These are five words that could leave a thoughtful philosopher speechless. But perhaps found within the lack of â€Å"finding a better word† moments, are when revolution seeds are planted in the hearts and tongues of the passionate. And if this is a truth, then Adrienne Rich was absolutely no exception. The radical feminist and poet opened her speech, â€Å"Claiming an Education† to the girls of Douglass College, in the most straightforwardRead MoreGraduation Speech : Skipping English964 Words   |  4 Pagesmajority of high school students try to take more Advanced Placement (AP) and AICE classes in order to obtain college credit hours well in advance, and each one presents an exam at the end of the year. If they pass these exams with a certain grade or score, then they can avoid taking certain prerequisite classes because they met some of the requirements for their college general education plan.. In fact, I was able to skip English Composition I in my freshman year , for my scores in AP English LanguageRead MoreThe Focus Of My Action Research958 Words   |  4 Pagesthey succeed and not place roadblocks in their paths. My student’s survey and interviews focused on their college experiences. Others questioned their assessment of their college classes, teachers, student service departments and so on. Questions on whether they would recommend the college to others, but my focus was on their college experience as an integrating themselves into college life. Some of the themes that are emerging are that most find lacking in matching schedules with coursesRead MorePublic Education Has Negatively Affected Children1417 Words   |  6 PagesMichelle Molnar, a contributor for Education Week, states: â€Å"In a report released last week, the business school [Harvard] indicated that 47 percent of its alumni. . . saw little improvement in the K-12 education system.† Even though public education can have a positive influence, rising high school dropout rates, increasing juvenile crime, and the falling of American education’s global rating causes some parents to wonder if public education is truly working. Public education has negatively affected children

Recognition Measurement Of An Impairment â€Myassignmenthelp.Com

Question: Discuss About The Recognition Measurement Of Impairment? Answer: Introduction The word impairment in accounting means a permanent decline in the value of certain asset of a company or a business organization. The decline in the price of an asset is a quite normal feature but is a matter of distress for the management of the organization. The valuation of asset is done on periodical basis and it is usually compared with the price mentioned in the book value. Various times it is observed that the book value of the asset increases with time however the life of assets was actually decreasing. In general both the values are taken into consideration and they are written off by the organization and this result in the decline of value of asset in the balance sheet of the company (Henderson, Peirson, Herbohn, and Howieson, 2015). A decline in the asset can be estimated when the required amount cannot be recovered from the same asset, this causes a situation of dilemma for the business organization. In this context, the essay aims to explain the IAS 36 accounting standa rd implemented by IASB for recognizing and measuring the impairment loss arising from individual assets. Objective of the IAS 36 The IAS 36 aids the organization in identifying an asset which is damaged and the substitute ways that can be done to incur fewer losses (IAS 36 Impairment of Assets, 2017). The impairment of fixed assets refers to a decline in its fair value due to any type of damage which has to be recorded in the balance sheet and income statement. The IAS 36 standard has been developed for recognizing the losses that arises due to asset impairment. As the process of declining of an asset is quite normal, it is highly essential for the business entities to adopt IAS 36 standard in order to implement accurate accounting approach to identify and measure such loss. The core idea of IAS36 is that an asset which has declined completely and cannot be used again should not be included in the balance sheet of that company. The asset is declined when its cost is more than the cost which can be gained through selling the same. When an asset is declined, it is situation of loss for a company, but this process is a continuous aspect so most of the companies cannot avoid the same so it became quite important for business organization to adopt certain measures through which the percentage of their losses can be reduced. In this wake IAS36 provides a ray of hope as it aids the business organization in identifying the asset which have chances to be declined and the ways through which business organization can incur less loss (Impairment accounting the basics of IAS 36 Impairment of Assets, 2010). IAS36 assess the assets of the companies and suggest timely sell out of the same so that company can earn something which could be greater form the amount of thei r losses. The key definitions covered under the IAS 36 standard are as follows: Impairment Loss: The amount through which the carrying value of an asset exceeds its recoverable amount Carrying Amount: The recognition amount of an asset in the balance sheet after deducting the deprecation and all the losses arising from its impairment. Recoverable Amount: The difference in amount between the fair value of an asset and its disposal costs. Fair Value: The price realized for an asset sale or given for a liability transfer in an ordered transaction between the participants in the market on the date of measurement Value in Use: The net value of potential cash inflows that is likely to be generated from an asset The concept of IAS36 has become quite popular as it implies to all kinds of assets. IAS36 is implied to all the assets which operate in groups or individually. IAS36 concept suggests proper management and analysis of all the assets on periodical basis in order to gain a proper and accurate idea about their impairment. This aids the business organization in planning future course of action through assessing its recoverable amount in advance (Saracino, 2007). IAS36 in Organization for recognizing and measuring impairment loss The IASB has mandated the business entities to implement IAS 36 standard for determining the recoverable amount from an impaired asset. The standard has been in use since 1999 in the business entities for ensuring that entity assets are not measured at the value that is larger than its recoverable amount. It is important to note that IAS36 can be applied to various kinds of organization but especially it has been used by the firms which have been listed in the stock exchange. In addition to this, it can also be applied to the firms which maintain their books and balance sheet properly (Alexander and Archer, 2008). IAS36 uses a wide spectrum of information and sources to assess the assets of an organization. Asset management is an important aspect in any organization and it cannot be ignored, so organization carries assessment of their assets on regular basis, but as the fixed assets of organization have a fixed age of operating, and they will be decline at certain point of time so the implementation of IAS36 becomes important (International Financial Reporting Standards (IFRS) 2014, 2014). IAS36 aids the organization in deciding when the asset can be sold off so that organization can incur less loss. The decline in the market value of the asset, certain negative changes in the market trend and sudden increase in the market interest rates are certain ways though which organization can conclude that their asset has started to decline. The value of an asset which is in use is assessed through its expected cash flows in its current condition. The loss occurred through the decline of the asset can be determined immediately by the organization in profit or loss manner. When it comes to unit which is generating cash, then in this situation, the goodwill will be the first in which symptoms of decline will be seen (Dagwell, Wines and Lambert, 2015). The other assets will decline thereafter. The loss in goodwill caused due to decline in the asset is irreversible. While in other aspects it can be reversed immediately. In case of reversal, there is sudden rise in the carrying cost but not above the amount that can be occurred through the decline in the asset. The decline in the value and age of an asset is a continuous and natural process which cannot be avoided. Every organization faces the same problem of decline in asset which also shows loss in their balance sheet. This directly and indirectly has a bad impact on the goodwill of the organization (Kolitz, Quinn and McAllister, 2009). The adoption of IAS36 standard helps the firms to assess their asset and assessing their recoverable amount in advance for minimizing the impairment losses arising from them in the coming period of time. According to the information given in accounting standard related to the impairment of assets, impairment of loss is calculated using the following formula: Impairment Loss for any Asset: Carrying amount of particular asset less Value in Use There are defined manner to calculate the value in use. In the recent case of CGU (Fine China) of Gali Limited the Value in use has been given. Therefore the impairment loss can be calculated as Carrying value of total assets in CGU less value in less of total assets in CGU. Here the value in use is give as $23000 and carrying value come out to be $26000. After simple calculation the impairment loss comes to be $3000. The above calculated impairment loss has to be allocated to each asset on the pro rata basis of their carrying value of assets. The assets of the CGU also consists of goodwill that has to first allocated full and after that other assets has been allocated using their carrying value of assets. In question the value of total assets also includes inventory that has not to be included for impairment loss as it is current asset which is measured at fair market value or cost whichever is less (Impairment of Assets, 2007). In the below table impairment loss is divided to goodwill first and remaining impairment loss has been divided on pro rata basis to plant, equipment and fittings. Adjustment carrying amount has been calculated which will be again check for impairment so that assets are shown at their fair value on the recoding date (Impairment of Assets, 2007). Assets Carrying Amount Pro Rata Impairment Loss Adj. CA Goodwill 1000 1000 0 Plant 17000 17/24*2000 1416.67 15583.33 Equipment 4000 4/24*2000 333.33 3666.67 Fittings 3000 3/24*2000 250.00 2750.00 24000 3000 22000 The above table calculates the adjusted carrying value of each fixed assets. Now it has to be test again for any change due to the fair value of any asset. In this question fair market value of plant is given as $16292.00 that is more than its adjusted carrying value. So to record the plant at fair market value less disposal and also to divide complete impairment loss it is essential to reallocate the impairment loss to remaining assets like equipments and fittings to calculate the new adjusted carrying value. The remaining impairment loss left after adjusting the carrying value of plant is $16292-$15583.33 = $708.67. The new adjusted carrying value of all the assets fixed assets are calculated in below table (Impairment of Assets, 2007). Assets Carrying Amount Pro Rata Impairment Loss Adj. CA Plant 16292.00 Equipment 3666.67 3666.67/6416.67 *708.67 404.95 3261.71 Fittings 2750.00 2750/6416.67 * 708.67 303.71 2446.29 6416.67 708.67 22000.00 Calculation of total Impairment Assets Carrying Amount Impairment Loss Adj. CA Goodwill $ 1,000.00 $ 1,000.00 $ - Plant $ 17,000.00 $ 708.00 $ 16,292.00 Equipment $ 4,000.00 $ 738.29 $ 3,261.71 Fittings $ 3,000.00 $ 553.71 $ 2,446.29 $ 25,000.00 $ 22,000.00 Journal Entries to record the above impairment loss to each asset is given below: Impairment of Assets (Loss) Account Dr $ 3000.00 To Accumulated Goodwill Account 0 To Accumulated Depreciation and Impairment Loss plant account $16292.00 To Accumulated Depreciation and Impairment Loss equipment account $3261.71 To Accumulated Depreciation and Impairment Loss fittings account $2446.29 References Henderson, S., Peirson, G, Herbohn, K and Howieson, B. 2015. Issues in Financial Accounting. Pearson Higher Education AU. IAS 36 Impairment of Assets. 2017. [Online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/ Impairment accounting the basics of IAS 36 Impairment of Assets. 2010. [Online] Available at: https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf Saracino, P. 2007. Cash accounting system according to IAS/IFRS. Giuffr Editore. Alexander, D. and Archer, S. 2008. International Accounting/Financial Reporting Standards Guide 2009. CCH. International Financial Reporting Standards (IFRS) 2014. 2014. John Wiley Sons. Dagwell, R, Wines, G. and Lambert, C. 2015. Corporate Accounting in Australia. Pearson. Kolitz, D.L., Quinn, A.B. and McAllister, G. 2009. Concepts-Based Introduction to Financial Accounting. Juta and Company Ltd. Impairment of Assets. 2007. Compiled Accounting Standard. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed on: 5 September, 2017].