Essay on Barbara Ehrenreichs The Hearts of Men - 947 Words

Barbara Ehrenreichs The Hearts of Men Barbara Ehrenreich, in The Hearts Of Men, illustrates how gender roles have highly constricted men, not just women, and therefore have inhibited American society from developing its full potential. She deviates from conventional wisdom, which says that gender roles have been largely detrimental to only half the population, which is simultaneously confined to working in the domestic sphere and prevented from participating in the public realm. Her theory says that Americans subscribe to a sexuo-economic system which reduces men to mere earning mechanisms and forces women to become parasitic wives (6, 4). As she explains, members of both sexes adhere to a system which forces them to succumb to†¦show more content†¦Ehrenreich understands that Americans are most motivated by money and concludes that men have denied aspects of their personalities to compensate for their role as economic provider. Ehrenreich demonstrates how men have suffered from being the family breadwinner. Men are less healthy than women, from both physical and mental standpoints, because they bare the majority of economic responsibility for their family. Despite the growing number of women who have joined the labor force in recent years, men are paid almost forty percent more, which makes their salary more valuable to a family than a womans. A family must retain a man as their beast of burden because America places increasing emphasis on the value of its citizens through their material possessions. This makes many men feel that their role unduly taxes their resources. Perhaps men will live longer (and more enjoyable lives) in America when women carry more of the burden of the battle with the world, instead of being a burden themselves (102). Ehrenreich identifies another male role, besides that of breadwinner, as one who does not show emotion, caring or sensitivity. A man might be highly unhappy but was not supposed to voice his frustration. If he did he would be thought of as weak, or worse, a homosexual. This threatened many men into silent subservience to the system which made them work harder for more material gain and lessShow MoreRelated Appearance-Based Discrimination in Corporate America Essay2012 Words   |  9 Pagesseems, it is arguable that the most important aspect of job seeking and interviewing is not a person’s comprehensive checklist of qualifications, but rather their physical appearance. Throughout the duration of Barbara Ehrenreich’s book Bait and Switch, it becomes quite clear that Ehrenreich’s physical presentation often times serve as a hindrance rather than an enhancement. At one point, Ehrenreich finds herself face to face with Prescott, her image management consultant. I mmediately diagnosing herRead MoreAnalysis Of Upton Sinclair s The Grapes Of Wrath 3839 Words   |  16 Pagesmuckraker Upton Sinclair’s The Jungle and John Steinbeck’s The Grapes of Wrath. The quandaries that plague the characters of the aforementioned novels parallel that of modern day exposà ©s, such as Class Matters, by Bill Keller, Nickel and Dimed, by Barbara Ehrenreich, and Fast Food Nation, by Eric Schlosser, all of which harness and expose the falsehood of The American Dream as a result of wage slavery, class separation, and monopolization of major industries. The delineations that exist between theRead MoreBarbara Ehrenreich, The Author Of The Novel Nickeled And1310 Words   |  6 PagesBarbara Ehrenreich, the author of the novel Nickeled and Dimed on (Not) Getting by in America, family had achieved middle class, as she was fulfilling her Bachelor’s degree in physics. As time proceeds, she attended Graduate school to pursue her master’s degr ee in cell biology. Ehrenreich became involved with a woman s health movement, and also became a teacher at Old Westbury, in New York. With her activism in the women’s movement, she began to write about feminism and the myth regarding it beingRead More Feminism Essays3962 Words   |  16 Pagesdespite their views of difference feminism, hold varying expectations for the behavior of women. In her article What Abu Ghraib Taught Me, Barbara Ehrenreich recounts her the process by which she became disillusioned with the notion of female moral superiority. Despite claiming that she never believed that women were inherently gentler and less aggressive than men, Ehrenreich divulges her shock at the images of Spc.s Megan Ambuhl, Sabrina Harman, and Lynndie England, stating secretly, I hoped that

Is Online Shopping Our Future Essay - 782 Words

Is Online Shopping our Future? With increasing technology, the future of retailing will be shopping online finding the best deals to purchase or ordering direct from places like QVC while enjoying the comfort of your own home. Fewer trips will be made to malls because of the busy lives consumers lead. The majority of consumers already have a vested interest in the internet, which is utilized for researching everything concerning decision making. A lot of decisions will be made based on social networking online. We can take as much time as needed, think about it, research, and still make the purchase without leaving home. Retailers are spreading their products online also. They realize the needs and want of consumers and are†¦show more content†¦The article in the attached link for viewing gives a sneak peek at the store of the future www.entrepreneur.com/article/223764. Independent retailers declined to making way for shopping centers, national and international chain stores, as consumers are searching more and more for convenience and brand confidence. Economic concerns are driving prices down, so investment in the physical store has been driven down also. Shoppers are looking at alternate ways like the internet to browse, compare and purchase. Online shopping is not only changing the retail experience but how we shop as well. While online shopping is increasing, retail stores are declining by about 15% per year. Businesses are looking for strategies to compete. Online and use of mobile devices will play an important role in future experiential and retail shopping. The retailers that provide shoppers with convenience and genuine experience will continue to grow. Some of the lower socio-economic society will be affected by not having internet. They will not be able to research and bargain shop for the best prices online. Retailers taking advantage of integrating mobile capabilities into their brand will gain increased sales and productiv ity. Retailers can send coupons to customers, utilize faster checkout, and coupons can be redeemed readily through integrating mobile capabilities. Because of the portability of tablets, they too are causing businesses to change the way they operate and saveShow MoreRelatedLiterature Review On The Field Of Online Shopping1187 Words   |  5 Pagespractically working on our project we had to do a lot of theoretical work which includes reading research papers to get a clearer image of recent advancements in the field of Online shopping . In-fact we believe research is the most essential phase of our project because this is the first time we are working on this particular type of project and it’s a challenge for us. So, to make ourselves feel comfortable with this project it was quite necessary for us to understand Online shopping its various applicationRead MoreOnline Shopping Vs. Store Shopping1489 Words   |  6 PagesOnline shopping vs in-store shopping Thesis: Online shopping is better than in-store one and will have more customers in the future. Since the internet came out and developed, online shopping has become important parts of many people. With the rapid development of the Internet in the world, more and more people began to start online shopping due to its convenience, time-saving and benefits. For the definition, Online shopping is an act of purchasing items or services on the Internet and has grownRead More E-Shopping Essay1513 Words   |  7 Pagesage, we have grown dependant on technology?our whole life revolves around it; from work to home life, we have been very heavily influenced by our technology. Most importantly, we have produced an attachment with computers. Computers have deeply influenced our world, one aspect being shopping. Computer shopping has produced many affects, mostly economical. This era is one in need of an economic boost to better the world in its turmoil, and internet shopping may be the answer. nbsp;nbsp;nbsp;nbsp;nbsp;TheRead MoreOnline Shopping Is Important Parts Of Many People1468 Words   |  6 Pagesinternet came out and developed, online shopping has become important parts of many people. With the rapid development of the Internet in the world, more and more people began to start online shopping due to its convenience, time-saving and benefits. For the definition, Online shopping is an act of purchasing items or services on the Internet and has grown in popularity over years. Narrowly speaking, it can be understood as searching online information and having online deals. But broadly speaking, ifRead MoreDiffernce Between Online and Physical Shopping1194 Words   |  5 PagesIntroduction Online shopping or online retailing is a form of electronic commerce whereby consumers directly buy goods or services from a seller over the Internet without an intermediary service. An online shop, eshop, e-store, Internet shop, webshop, webstore, online store, or virtual store evokes the physical analogy of buying products or services at a bricks-and-mortar retailer or shopping centre As we know that online shopping is the easy way shopping but also there are certain advantages asRead Morefiveforces Essay862 Words   |  4 Pagesï » ¿The impact of online shopping on shopping centres in Australia: MODULE 2: How would you define the industry to be analysed? Is the industry global? Is the organisation mentioned Australian or overseas based? Can you make any references about the industry value chain from the article? What are the key product and services segments in the industry mentioned? Are you able to identify the stage of the industry life cycle? Industry ïÆ'   the Australian shopping centre industry comprises companies thatRead MoreE Commerce And The Electronic Shopping Industry1108 Words   |  5 Pagesthe electronic shopping and mail-order houses industry as transactions between this business and consumers would require the use of information technology such as a computer network or through a phone network. The goods purchased would need to be delivered by mail or courier that were retailed through catalogue showrooms on the internet. Our business will specifically be providing groceries through the internet on a website. Attractive characteristics of the electronic shopping industry: E-CommerceRead MoreOld Navy Promotional Strategy: An Analysis and Recommendations1131 Words   |  5 PagesOld Navy VP FROM: Your Consultant RE: Marketing Programs Sirs: We understand you have some concerns regarding the Old Navy promotional strategy to use online video instead of television, particularly to focus on adult males as a key demographic. Below you will find our analysis and recommendations regarding the campaign and potential future programs. The definition of E-Commerce or E-Tailing is replacing the traditional relationship of buying and selling in person or the phone with the use ofRead MoreOnline Shopping Vs Brick And Mortar1483 Words   |  6 PagesOnline Shopping vs Brick and Mortar Times are changing faster than ever. It seems like only yesterday that mail order catalogs, grocery stores, and shopping malls were the places to shop for items for our homes and our lives. As with all things, technology advances us to places we would have scoffed at in times past, and as technology advances, so do our shopping trends. Today, the high-energy bustle of the malls of America is dwindling down to lonely, dilapidated store fronts with â€Å"space forRead MoreConsumer Attitude : An Organization Of Motivational, Emotional, Perceptual And Cognitive Processes1519 Words   |  7 Pagesunfavorableness that an individual has towards an object (be it a person, thing or situation). A wider definition of attitude sees it as â€Å"an enduring organization of motivational, emotional, perceptual and cognitive processes with respect to some aspect of our environment† (Hawkins, Best and Coney, 2004). More specifically, â€Å"attitude refers to knowledge and positive or nega tive feelings about an object or activity† (Pride and Ferrell, 1991). The study of consumer attitudes is exceedingly imperative for a

Aztec Religion and Gods of the Ancient Mexica

The Aztec religion was made up of a complex set of beliefs, rituals and gods that helped the Aztec/Mexica to make sense of their worlds physical reality, and the existence of life and death. The Aztecs believed in a multiple-deity universe, with different gods who reigned over different aspects of Aztec society, serving and responding to Aztec specific needs. That structure was deeply rooted in a widespread Mesoamerican tradition in which concepts of the cosmos, world, and nature were shared across most of the prehistoric societies in the southern third of North America. In general, the Aztecs perceived the world as divided into and balanced by a series of opposing states, binary oppositions such as hot and cold, dry and wet, day and night, light and dark. The role of humans was to maintain this balance by practicing appropriate ceremonies and sacrifices. The Aztec Universe The Aztecs believed that the universe was divided into three parts: the heavens above, the world in which they lived, and the underworld. The world, called Tlaltipac, was conceived as a disk located in the middle of the universe. The three levels, heaven, world, and underworld, were connected through a central axis, or axis mundi. For the Mexica, this central axis was represented on earth by the Templo Mayor, the Main Temple located at the center of the sacred precinct of Mexico—Tenochtitlan. The Multiple Diety UniverseThe Aztec Heaven and underworld were also conceived as divided into different levels, respectively thirteen and nine, and each of these was overlooked by a separate deity. Each human activity, as well as the natural elements, had their own patron deity who overlooked different aspect of human life: childbirth, commerce, agriculture, as well as the seasonal cycles, landscape features, rain, etc. The importance of connecting and controlling the cycles of nature, such as the sun and moon cycles, with human activities, resulted in the use, in the pan-Mesoamerican tradition of sophisticated calendars which were consulted by priests and specialists. Aztec Gods The prominent Aztec scholar Henry B. Nicholson classified the numerous Aztec gods in three groups: celestial and creator deities, gods of fertility, agriculture and water and deities of war and sacrifices. Click on the links to learn more of each of the main gods and goddesses. Celestial and Creator Gods Xiuhtecuhtli-Huehueteotl (Old Man, the cycle of seasons)Tezcatlipoca (Smoking Mirror, god of night and sorcery)Quetzalcoatl (the god/hero, the once and future king figure) Gods of Water, Fertility, and Agriculture Tlaloc (rain god)Chalchiutlicue (She of the Jade Skirt, childbirth)Centeotl (Maize Cob Lord, maize)Xipe Totec Lord with the Flayed Skin, fertility) Gods of War and Sacrifice Tonatiuh (Aztec sun god)Huitzilopochtli (war god, patron god of Tenochtitlan)Tlaltecuhtli (earth goddess) Sources AA.VV, 2008, La Religià ³n Mexica, Arqueologà ­a Mexicana, vol. 16, num. 91 Nicholson, Henry B., 1971, Religion in Pre-Hispanic Central Mexico, en Robert Wauchope (ed.), Handbook of Middle American Indians, University of Texas Press, Austin, Vol. 10, pp 395-446. Smith Michael, 2003, The Aztecs, Second Edition, Blackwell Publishing Van Tuerenhout Dirk R., 2005, The Aztecs. New Perspectives, ABC-CLIO Inc. Santa Barbara, CA; Denver, CO and Oxford, England.

Jfk and the Cuban Missile Crisis - 2188 Words

Running head: JFK HANDLES THE CUBAN MISSILE CRISIS President JFK and the Cuban Missile Crisis Contemporary History June 12, 2010 The Cuban Missile Crisis forever marked 1962 as the year the world almost witnessed a nuclear war. The Soviet Union, Cuba, and the United States were all teetering on the edge of a cliff that was crumbling from the weight of fear, tension, and secrecy. It also marked the official end of Americans innocent belief that they were safe in the glow of Lady Liberty’s torch. Yet amidst the dark shadow of nuclear threat one American president rose to this challenge and proved that peace through strength is the best strategy. In 1962 the Soviet Premier was Nikita Kruschchev. During this time the Soviet Union†¦show more content†¦Kennedy’s final step, as laid out in his speech, was more of a personal statement to Kruschchev when he stated that, â€Å"Seventh and finally: I call upon Chairman Khrushchev to halt and eliminate this clandestine, reckless and provocative threat to world peace and to stable relations between our two nations. I call upon him further to abandon this course of world domination, and to join in an historic effort to end the perilous arms race and to transform the history of man. He has an opportunity now to move the world back from the abyss of destruction--by returning to his government s own words that it had no need to station missiles outside its own territory, and withdrawing these weapons from Cuba--by refraining from any action which will widen or deepen the present crisis--and then by participating in a search for peaceful and permanent solutions.† (Ken nedy, 1962). Now the world would simply have to wait to see if Kruschchev would heed this warning/request. The very next day Kruschchev wrote a letter to President Kennedy addressingShow MoreRelatedThe Cuban Missile Crisis Essay1292 Words   |  6 Pagesinevitable to the world, it was the first time nuclear war was hanging on a thread. The Cuban Missile Crisis presented a threat to the world, in which the USSR planted nuclear missiles on Cuba. America’s response was to threaten launching nuclear missiles at the Russians. This incident launched the world into a new time, which presented nuclear weapons as a source of power. The incident of the Cuban Missile Crisis still connects with us today because the power nuclear weapons present, which providesRead MoreThe Assassination Of John F. Kennedy1620 Words   |  7 Pagesopen and closed case. They found Lee Harvey Oswald, close to ground zero, with a freshly fired riffle, immediately after JFK was shot. Contrary to the governments report, skeptics argue a vast scope of conspiracies to shed light on what they believe happened that day; ideas ranging from magic bullets, multiple shooters, and alternate motives from the same shooter. Although JFK conspiracies usually contradict each other, over two thirds of Americans believe in at least one (Shermer). These peopleRead MoreThe Cuban Missile Crisis ( Cmc )1435 Words   |  6 PagesThe Cuban Missile Crisis (CMC) was a 13 day standoff between the Soviet Union and the United States (U.S) regarding nuclear bases being built in Cuba. The politically charged conflict occurred on the October 14th, 1962 and almost r esorted in nuclear war. The Crisis remains as an example of one of the most terrifying events to occur within history. It was an extreme threat for those of society, which existed for 13 long and endless days. If the Crisis hadn’t been adverted, countries would be annihilatedRead MoreThe Cuban Missile Crisis Was A Harsh Time During The Cold War1602 Words   |  7 PagesThe Cuban Missile Crisis was a harsh time during the Cold War. About 50 years ago the USA and the USSR were at each others throat for a very pointless reason. This basically started because USSR planted nuclear bombs in Cuba which was pretty close to Florida. John F. Kennedy was the president at this time and he was not to fond of that idea. October 1962, JFK was warned that the USSR had the nuclear weapons set up in Cuba ready to attack and as a result of this situation, Kennedy then also placedRead MoreJohn F. Kennedy Not Only A Great President But A Naval897 Words   |  4 PagesJohn F. Kennedy not only a great president but a naval hero to our country. He stopped The Cuban Missile Crisis in which was almost a nuclear world war and he is recognized as one of the best presidents ever. John F. Kennedy is one of the greatest presidents ever and he had many great achievements. John F. Kennedy was president from January 20, 1961 through November 22,1963 when he was assassinated in Texas. John F. Kennedy was born on May 29th, 1917 in Brookline, Massachusetts. He was the 35thRead MoreKennedy Doctrine1168 Words   |  5 Pagescontainment policy meant that the United States needed to fight communism abroad and promote democracy worldwide. During President Kennedy’s time in office he was faced with the Bay of Pigs Invasion of 1961, the Berlin Wall Erecting in 1961, the Cuban Missile Crisis and the escalation the United States involvement in Vietnam. Kennedy implemented his own version of the Containment policy with the Flexible Response policy. This Flexible response was the doctrine implement and was used during political situationsRead MoreJohn F. Kennedy s President Of The Cuban Missile Crisis902 Words   |  4 PagesThirteen Days In October of 1962 a pressing matter arose during John F. Kennedy’s presidential term. It was made apparent that the Soviet Union was holding and building missiles in Cuba, it was named the Cuban missile crisis. Being a dangerously close country to the United States, JFK knew he needed to make a smart and safe decision, and fast. Kennedy had suspicions that this option would cause a third World War and end in a nuclear fallout. Kennedy’s determination to be a participative leader wasRead MoreThe 1960s Of The 1960 S994 Words   |  4 PagesThe 1960’s was a very influential time in the United States of America. The United States began to explore a new culture of people known as hippies. The USA endured a great scare of nuclear war from the Cuban Missile Crisis. This country lost two famous leaders from that era; John F. Kennedy and Martin Luther King Jr., who were assassinated. The United States also began the move towards equality by passing the Civil Rights Ac t. The final major accomplishment from 1960’s was when Neil Armstrong wasRead MoreJfk And Khrushchev s Impact On The World War II1293 Words   |  6 Pagesnuclear weapons. But you may ask, what caused the crisis and why did it not end in World War III? Who and/or what were the most important actors, structures and institutions involved? And most importantly, which characteristics of those actors, structures and institutions provide the strongest, clearest and most efficient explanations for the behaviors of the states involved? To summarize this big incident, we need to know the two key players involved; JFK and Khrushchev. John F. Kennedy was born intoRead MoreEssay Cuban missile crises807 Words   |  4 Pagesalso known as JFK, was the 35th president of the United States and the youngest person ever to be elected president. He was also the first Roman Catholic president and the first president to be born in the 20th century. Young people especially liked him. No other president was so popular. Kennedy was assassinated before he completed his third year as president; therefore, his achievements were limited. Nevertheless, his influence was worldwide, and his handling of the Cuban Missile Crisis may have prevented

Facts and Myths of Suicide in Canada and the U.S. (Article...

Suicide is the intentional act of killing oneself. Typically individuals who commit suicide act out of despair. Common suicide triggers are mental disorders such as depression, bipolar disorder, schizophrenia, and alcoholism and drug abuse. Personal issues such as financial problems or poor interpersonal relationships play a significant role in the cause of suicide (Gross, 2006).In the U.S suicide is the 6th cause of death. Suicide is also the leading cause of death among teenagers and young adults, more men commit suicide than women (Gelder et al, 2005).Leenar and Lester article mention important information about the general knowledge about suicide in college students. However relevant information is missing. Euthanasia or†¦show more content†¦People with a history of this behavior are 23 times more likely to end their lives, compare to those who don’t participate in such activities (Shaffer, D 1988). When a person attempt suicide unsuccessfully, in a desperate act to have others attention, is called a Suicidal Gesture. In this case, usually the individual use a non-lethal method to harm his/her self, that show clear signs of the attempt or make a potential lethal method with the knowledge or consideration that she/he will be rescued or prevented from dying. There are other circumstances in which a person who truly wishes to end his/her life may fail, due to the lack of knowledge about the action, refuse to use methods that may cause permanent damage if they fail or the fear of harming others, those type of cases are call suicidal attempts. Is difficult to distinguish between a suicidal attempt and a suicidal gesture, because often individuals in a suicidal state experience a conflict over whether they truly wish to end their lives. One approach assume that a strong intention to end one’s life will be successful, considering all suicide failures to be suicidal gestures, but this does not explain why so many people who fail completing suicide end up whit severe permanent and undesirable injuries. Is possible that some times those who intend to do a suicidal gesture end up ending their lives by accident, underestimating the power of the electedShow MoreRelatedNational Security Outline Essay40741 Words   |  163 PagesNOVEMBER 2002 96 MYTHS AND REALITIES IN THE VIETNAM DEBATE, Robert F. Turner 97 JNM: Morality and the Rule of Law in the Foreign Policy of the Democracies 100 Notes on DA Koplow: assignment 12 104 CHAPTER 1: National Security Law and the Role of Tipson 1NATIONAL SECURITY AND THE ROLE OF LAW (Tipson) Goal Clarification: What is National Security? -National Security - Possible Definitions (Difficult to define) -Safety from foreign coercion or intimidation -UN Charter Article 2(4) - prohibitionRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pageschronological break points. In the decades that followed the Great War, the victorious European powers appeared to have restored, even expanded, their global political and economic preeminence only to see it eclipsed by the emergence of the Soviet and U.S. superpowers on their periphery and a second round of even more devastating global conflict. The bifurcated international system that resulted from the cold war standoff extended the retreat of globalization, but nurtured the liberation of most ofRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesEthical Behavior 22 Coming Attractions: Developing an OB Model 23 An Overview 23 †¢ Inputs 24 †¢ Processes 25 †¢ Outcomes 25 Summary and Implications for Managers 30 S A L Self-Assessment Library How Much Do I Know About Organizational Behavior? 4 Myth or Science? â€Å"Most Acts of Workplace Bullying Are Men Attacking Women† 12 An Ethical Choice Can You Learn from Failure? 24 glOBalization! Does National Culture Affect Organizational Practices? 30 Point/Counterpoint Lost in Translation? 31 QuestionsRead MoreFundamentals of Hrm263904 Words   |  1056 PagesEmployee Frustration 212 Enhanced Cultural Diversity 212 Organizational Goodwill 212 xi Performance Management Systems 232 Purposes of a Performance Management System 232 ETHICAL ISSUES IN HRM: The Inaccurate Performance Appraisal 233 DID YOU KNOW?: Facts on Performance Evaluations 234 Difficulties in Performance Management Systems 234 Focus on the Individual 234 Focus on the Process 235 Career Development: Value for the Individual 212 Mentoring and Coaching 213 ETHICAL ISSUES IN HRM: Special MentoringRead MoreGp Essay Mainpoints24643 Words   |  99 Pagesmacabre, misspelt poetry online. †¢ Anyone can masquerade a superstition for scientific truth and create a website to scare similarly weak-minded netizens Mainstream BAD: Profit motive and Government-regulated - reliability †¢ â€Å"Don’t let the facts get in the way of a good story† is an instruction often heard in the newsroom †¢ Concept of media ethics is conceived to be an oxymoron. Sadly, many aspects of the modern media are stripped of almost all ethical concerns. In a reality of competitionRead MoreHuman Resources Management150900 Words   |  604 Pagesmeant that some organizations have had to reduce the number of employees, while others have had to attract and retain employees with different capabilities than previously were needed. Additionally, pressures from global competitors have forced many U.S. firms to close facilities, adapt their management practices, and increase productivity and decrease labor costs in order to become more competitive. Finally, the explosive growth of information technology, particularly that linked to the Internet,Read MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesthought and practice over the course of more than four decades is Michael Bromwich. Bromwich, who is about to retire as CIMA Professor of Accounting and Financial Man agement at London School of Economics (LSE), has published over eighty papers and articles and some Wfteen books and monographs. His primary contribution as a scholar has been his ability to apply economic theory to problems of accounting practice, thereby informing our understanding of the Weld. He wrote The Economics of Capital BudgetingRead MoreDeveloping Management Skills404131 Words   |  1617 Pagesfocuses attention on what effective managers actually â€Å"do. † In an influential article, Henry Mintzberg (1975) argued that management education had almost nothing to say about what managers actually do from day to day. He further faulted management textbooks for introducing students to the leading theories about management while ignoring what is known about effective management practice. Sympathetic to Mintzberg’s critique, we set out to identify the defining competencies of effective managers. Although

Reversal Of Impairment Loss On Individual Asset †Free Samples

Question: Discuss About The Reversal Of Impairment Individual Asset? Answer: Introduction Impairment loss refers to the reduction in value of the asset i.e. reduction of present value of amount that can be recovered from the asset from the carrying value of the asset. In Australia, AASB 136 deals with the accounting for the impairment of assets and reversal of such impairment. This essay is written for making an analysis regarding the process of reversing previously recognized impairment loss on the individual asset. Meaning of Impairment loss An impairment loss in reference to an asset refers to the additional amount in the carrying amount of asset over the present value of amount that can be recovered from the asset (Anon., 2017). This definition includes some words which require more clarification hence meaning of those words is, Carrying amount of asset = Book value of asset Recoverable amount of asset = Fair value of asset less cost of sale or value in use whichever is maximum Value in use of asset = Value that can be recovered from the use of asset, such value calculated by using present value techniques. Situations denotes presence of impairment loss Loss in consideration cannot recognized by the organization on own discretion. Every organization needs to make a test for impairment loss at the end of each year and impairment loss can recognize only having the presence of indicators of impairment loss. Impairment loss can be recognized by the organization for presence of the following indicators, Significant decline in assets market value. Major unfavorable market change regarding technology, legal guidelines and economic conditions of organization Increase in market required rate of return due to which value in use will decline Organizations market capitalization becomes lower than the amount shown by book value of net assets Significant damage or obsolescence of asset Expected significant change in entity like restricting etc which will put adverse effect on assets value Proofs regarding the decline in performance of asset (Reinstein Lander, 2004). Accounting for Impairment loss Impairment loss on an individual asset accounted by the organization by passing an accounting entry by debiting impairment loss account and crediting asset account. Such impairment loss will recognize in profit and loss account (International Accounting Standards Committee, 1998). Meaning of process of reversing previously recognized impairment loss Reversal of loss in consideration refers to the abolishment of the impairment loss recognized earlier. As per paragraph 110 of AASB 136, the organization required to make an assessment at the end of each year end regarding the indicators that prior recognized impairment loss still exists and if yes then up to what extent (Australian Accounting Standards Board, 2007). Reversal of impairment loss can be recognized as a situation where previously recognize Impairment loss diminished or eliminated. This situation arises due to the presence of some indicators. Such reversing previously recognized impairment loss provides a way to show increased earnings in the financial statements of the organization (Duh et al., 2009). Situations denotes need of reversing impairment loss An impairment loss cannot be reversed by the organization on own discretion. Every organization needs to make a test for reversing previously recognized impairment loss at the end of each year and impairment loss can reverse only having the presence of indicators of reversal of impairment loss. Impairment loss can be reversed by the organization for presence of the following indicators, Significant increase in assets market value Major favorable market change regarding technology, legal guidelines and economic conditions of organization The decrease in market required rate of return due to which value in use of asset will increase. Expected significant change in entity like abolishment of restriction on production etc which will put favorable effect on assets value Proofs regarding the better in the performance of asset (Australian Accounting Standards Board, 2007). Accounting for reversing previously recognized impairment loss Previously recognized impairment loss can be reversed. Such reversal can be made by organization for every asset as well as assets in cash generating unit but not for goodwill (Shoaf Zaldivar, 2005). Reversal of impairment loss cannot be more then the net impairment loss recognized earlier. The net impairment loss recognized earlier means impairment loss recognized earlier less amortization. After such reversal asset cannot have carrying value that would be when impairment loss does not recognize but depreciation will be recognized in the same manner. Such reversal for an asset does not revalued in past, recognized in the income statement as expense. Therefore it results in an increase in profits during the year and increase in carrying the amount of asset. On the other hand, reversal of impairment loss for asset revalued in past, recognized in the revaluation account. Hence, the reversal of impairment loss, for the asset revalues in past, results in an increase in revaluation reserve of the organization and increase in other comprehensive income during the year. Conclusion Above discussion regarding the impairment loss and reversal of impairment loss on individual asset concludes that no organization can account for impairment loss and reversal of impairment loss by own discretion. Such accounting needs the presence of some indicators which adhere to the various accounting standards. Reversal of impairment loss either results in a rise in book value of asset or rise in revaluation reserve of the organization. References , 2017. IAS 36 Impairment of Assets. [Online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 2017 september 12]. Australian Accounting Standards Board, 2007. Impairment of Assets. [Online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed 13 september 2017]. Duh, R.-R., Lee, W.-C. Lin, C.-C., 2009. Reversing an impairment loss and earnings management: The role of corporate governance. The International Journal of Accounting, 44(2), pp.133-37. International Accounting Standards Committee, 1998. Impairment of assets. International Accounting Standards Committee. Reinstein, A. Lander, G., 2004. Implementing the impairment of assets requirements of SFAS No. 144: An empirical analysis. Managerial Auditing Journal, 19(3), pp.400-11. Shoaf, V. Zaldivar, I., 2005. goodwill impairment. Review of Business, 26(2), p.31.

Alchohlism Essay Example For Students

Alchohlism Essay THE DRINKING AGEThe drinking age is fine, if anything is should get raised. It is hardto ignore the fact that this law is broken everyday. Its the 90s allteens just want to fit in. Kids are drinking at a much younger age. Now, even 10 year olds and 11 year olds are trying to fit in with usolder kids. Its amazing and sometimes funny what kids will do just tofit in with the good crowd. Well to some of us, thats consideredthe druggies and drinkers. Our parents call them the bad crowd withgood reason. I speak from experience. Heres what parties today look like for teens. The setting is ahouse with no adults around to say whats wrong. The people are abunch of teens of both sexes. The environment is any kind of drugs andor alcohol. These consist of hard liquor like Aftershock and JackDaniels. Then there is the lighter stuff like beer, wine, and winecoolers. When teens are in this atmosphere they know not what to do. Most teens will just follow the crowd and do what everyone else is Doing. At the end of the party you are left with a bunch of driving teens that assume they are ok and of course can drive home. Teens that drive are in big trouble and are at big risk. Im know that not all of the drinking related accidents are caused because of teens. Drunk drivers are of all ages. And Im not trying to say thatall teens drink either. But the ones that do and are stupid enough tosay they are sober enough to drive home safely are putting innocentcitizens at risk. The drunk teens that drive are looking at gettingtheir license revoked, a night in jail, their cars impounded, and ofcourse, getting a DUI. At parties where teens get drunk, they can easily forgetstuff. A lot of times thats where teens get pregnant. The girls dont always know Theyre pregnant so they continue drinkin. Thisis bad for their baby. When they have unprotected sex theres the riskof diseases. All together I think its pretty absurd to even think aboutchanging the drinking age to 18. There will be even more illegaldrinking if they knock down the age. There is always the argument; Ifyou are old enough to serve your country, you are old enough to drink. It makes a good point, but in my opinion, most 18 year olds are notmature enough to server their country or to drink.