Short Article Reveals the Undeniable Facts About Easy Argumentative Essay Topics on Dogs and How It Can Affect You

Short Article Reveals the Undeniable Facts About Easy Argumentative Essay Topics on Dogs and How It Can Affect You Each paragraph ought to be restricted to the discussion of one general idea. You need the strong personal opinion on this issue you intend to discuss in your argumentative essay. It is advised to steer clear of argument essay topics on moral issues because they don't support logical discussion. Selecting the very best topic for an argumentative essay is contingent on the circumstance and field of study. The Benefits of Easy Argumentative Essay Topics on Dogs It's far better to adopt a pet instead of getting it. There are lots of folks who don't need to understand what's in their food. For instance, to write about the impact of video games on child development isn't a great idea if you haven't ever played video games yourself. The first thing you're likely to have to do is to pick a topic that has more than one clear side. Top Easy Argumentative Essay Topics on Dogs Secrets In this kind of situation, it's more convenient to discover ready-made essays and use them as an example. Quite simply, attempt to think of a situation you'll argue about in your persuasive essay. At some stage, you're likely to be requested to compose an argumentative essay. When it has to do with writing an argumentative essay, the most crucial matter to do is to select a topic and an argument you can really get behind. An argumentative essay is among the many academic essay types. It requires you to decide on a topic and take a position on it. It is a type of essay that presents arguments about both sides of an issue. Every argumentative essay should depend on a topic that may be debated. If You Read Nothing Else Today, Read This Report on Easy Argumentative Essay Topics on Dogs No matter the quantity or kind of research involved, argumentative essays must set a very clear thesis and follow sound reasoning. An argumentative essay example will reveal the should possess some crucial components which make it better in the practice of convincing. It is essential that the thesis statement ought to be slimmed down to be able to adhere to the guidelines of the given writing exercise. A thesis statement is frequently the previous sentence in an introduction. Easy Argumentative Essay Topics on Dogs Can Be Fun for Everyone You ought to be able to settle on recent issues which are linked to society today. Writing about widespread problems like national or global problems is often unmanageable in just two or three pages. Without a fantastic evidence, nobody will believe my words. If you're searching for help, BibMe has a grammar check service you can test out. Life, Death, and Easy Argumentative Essay Topics on Dogs Argumentative essays are very typical in academic writing and are frequently a significant part writing in all disciplines. The argumentative essay has a certain format that should be followed to blow the mind of the reader, and it is particularly helpful for students along with the corporate whilst making strategic proposals. Writing a persuasive essay about animals may be difficult if you aren't provided a list of topics to think about. Take a look at this argumentative essay infographic! Then take a look at a list of argumentative essay advice to help you begin. Then you need to endeavour to select an appropriate argumentative essay format. By now you're probably eager to observe an exceptional argumentative essay outline template. Stick to the guide and get started writing your argumentative essay. Inspiration to make your own advertising or media argumentative essay topics isn't tricky to discover. No wonder, you might get lost in all that writing assignments which need to be done at the exact same time. You may continue to keep your argumentative essays for your upcoming job portfolio in case they're highly graded. Even when you're writing an informative essay, it's still true that you have the job of attempting to convince your audience that the info is vital. The Characteristics of Easy Argumentative Essay Topics on Dogs A debatable topic is one which has differing viewpoints. A conclusion is, without doubt, the most essential portion of the argumenta tive essay since you can either support the superior impression or destroy it entirely. A terrific conclusion will summarize all data that has happened in the guide and use it in order to give one final reason why you ought to join our side.

Should Juvenile Offenders Be Considered - 1521 Words

Should juvenile offenders be considered a source of fear and subjected to incarceration in adult prisons or a part of society worthy of being rehabilitated? Juvenile delinquents are feared by many today. They are revered as violent, superpredators, a generation lost without a cause and without ethics or morals. Some may say that it becomes an act in futility to try to find a solution to the increased crime rate when it comes to juvenile offenders. In an effort to find a solution, any solution, the criminal justice system has reformed to housing juveniles with adult, hardened criminals. This act produced juveniles who in turn become hardened criminals. In the writing, Trends in Cognitive Sciences, Thomas Paus (2005) states: The†¦show more content†¦Juvenile Justice and Historical Changes History tells us that the juvenile justice system was developed a century ago because children were incarcerated in the same facility with adults and were exposed to violence, and as a result, through learned behavior, became hardened criminals as well. According to author Joseph Penn (2001), the early juvenile justice system was designed to help juveniles through treatment so that they could be rehabilitated and to provide a safe haven for juvenile offenders. Penn continues: The first juvenile court was established in Illinois in 1899 and in late 18th century children as young as seven could stand trial in criminal court and could be sentenced to prison or death. The perception of children was later changed and they were viewed as persons with undeveloped moral and cognitive capacities. This allowed the state of Illinois to intervene in the lives of children providing protection and care or supervision [parens patriae] (p. 1). From this move, laws were put into place and juvenile courts were formed. This law provided children in trouble with a means for defense and the ability to serve out their time with offenders within their age category. An extensive study conducted by Snyder and Sickmund (1999) revealed that there was a movement calling for a separate juvenile justice system which would provide rehabilitation and treatment for juveniles; but funding was and continue to be an issue. Within

Forced Vaccinations On Children And Their Children

Forced Vaccinations A vaccine gives active immunity to protect against a certain disease. Vaccines are made up of killed or weakened forms of the disease-causing microbes. For many years, vaccines have prevented the widespread outbreak of many viruses. However, some people feel that vaccinating their children may do more harm than good. Sometimes, people do not believe that they should be told to vaccinate their child if they do not feel that vaccinating is the correct decision. Society should not force parents to vaccinate their children because of the infringement upon personal rights, the harmful ingredients found in the vaccines, and the dangerous side effects caused by the ingredients. Parents have the right to vaccinate†¦show more content†¦Dr. Joseph Mercola states in Charlotte Gerson’s article, â€Å"In the United States, the hepatitis B vaccine is recommended for all newborns before discharge from the hospital†¦ This is not to mention that the vaccine i s also associated with side effects such as multiple sclerosis and rheumatoid arthritis† (Gerson). No parent wants their child to be diagnosed with multiple sclerosis or rheumatoid arthritis. People also do not want their children to contract hepatitis B, but they must decide for themselves which condition they would rather risk their child contracting. The parents should not be told which disease they should risk their child contracting. Parents who choose not to vaccinate against hepatitis B are making a safer choice since most babies will not be involved in either method of contracting the disease. Not to mention that the vaccine usually does not last for more than twelve years. In Charlotte Gerson’s article, Dr. Mercola states, â€Å"It is therefore virtually impossible for a newborn to contract hepatitis B. Also, the supposed immunity from vaccination in 30 to 50% doesn t last more than seven years. By 12 years, more than 60% of vaccinated babies have lost their immunity† (Gerson). Also, ingredients such as Thimerosal have been found in many popular vaccines such as Trivax and MMR. Some peopleShow MoreRelatedShould Children Vaccinations Be Mandatory?1492 Words   |  6 Pagesscientists developing vaccinations that help the body create antibodies, which help fight away diseases, and give the body immunity. I believe that forced vaccinations in children should be mandatory as they have the potential to prevent life threatening diseases, and save countless lives. Though many are against forced vaccinations and say they can cause mental illnesses or brain damage, this has not been proven. The rewards far out way the slight risk, if risk at all of the vaccina tion having side effectsRead MoreShould Vaccinations Be Mandatory For Children1358 Words   |  6 PagesShould Vaccinations Be Mandatory For Children in the United States? In the United States, the law states that vaccinations are required for children entering school unless they have a valid reason that prevents them from receiving the vaccinations. Starting when children are born, they begin the regimen of vaccinations that continue throughout their adolescent years and adulthood. Each year children receive a variation of shots to protect them from the illnesses they will encounter in the worldRead MoreMandatory Vaccination Program For Children1379 Words   |  6 PagesUnlike many provinces in Canada, Alberta does not have a mandatory vaccination program for children. A mandatory vaccination program is needed in Alberta as it would not only reduce the number of infections caused by various diseases, but it would also force parents to vaccinate their children, keeping their children and the people around their children safe from infection. A chief of medical disease states that, â€Å"several studies showed that states or districts that allow philo sophical exemptionsRead MoreEssay The Review Adverse Effects of Vaccines1390 Words   |  6 Pagesdecade or so, there had been a widespread belief among opposers of mandatory vaccinations and vaccines in general that the MMR (measles, mumps, and rubella) vaccine caused autism in children as a result of a misleading report by Andrew Wakefield of the U.K. Because of Wakefield’s report in The Lancet, which has since been disproven by over 20 various articles and doctors, many parents opted to fight to keep their children from receiving this possible life saving vaccine against these diseases (phd1)Read MoreMaking All Vaccinations Mandatory : Are We Hurting Or Helping? Essay1671 Words   |  7 Pages Making all Vaccinations Mandatory - Are We Hurting or Helping? Vaccines: More help or more hurt? No parent wants to hinder the health of their baby nor do they go into parenthood with the idea that they would love to have a child with any disease at all. Parents will do anything and everything in their power to keep their children safe. When following the recommendation of most doctors, children will receive upwards of 38 vaccinations by the time he or she is 18 months old. The idea of making vaccinationsRead MoreShould Vaccinations Be Mandatory?1652 Words   |  7 PagesAudrey Miller Research Paper Draft Laura Thompson 10/21/15 Should Vaccinations be Mandatory? In today’s society, it is very common for parents to have their children vaccinated and to be vaccinated themselves. According to the Centers for Disease Control and Prevention (Source 1), more than 80% of children from the ages of 19 months to 35 months were immunized for several different diseases. I myself have always been vaccinated, but I believe that it is a person’s right to decide whether or notRead MoreWhy Vaccination Is Necessary For Our Public Health And Public Safety ( Plotkin 1-15 )1323 Words   |  6 Pagesa disease. However, there are many concerns when it comes to vaccinations; are they okay for the body and/or will vaccines cause our bodies harm? Or are vaccines okay to get, and do they work? State laws are pushing to make vaccines a requirement. Because of these laws being passed, many argue that they are being forced in getting their children vaccinated. People should be able to have the freedom to choose if they want their children to be vaccinated or not. However, others differ and feel as ifRead MoreVaccines Are The Tugboats Of Preventive Health1128 Words   |  5 PagesAustralian Vaccination-skeptics Network Inc., 2016) It also provides a catch-up plan that provides free service for children under 10. The scheme aims to improve overall vaccination standards in Australia. But why do people object getting vaccination? Is the No Jab No Pay the best solution? Is there a better solution to vaccination rates? The report aims to answer the questions above through research and data from Australia and around the world. Importance of Vaccination Vaccinations are an importantRead MoreMeasles Outbreak : Some Differing Views1205 Words   |  5 Pagescontinue for some time because there is a sufficient number of unvaccinated children to continue the spread of measles. According to the CDC, there have been 84 cases of measles and 67 of those have been linked to the outbreak at Disney. Dr. Schaffner also reiterates that measles can be brought to the United States from overseas. If someone from another country comes here with measles and is around unvaccinated children, there is potential to spread the disease. Today, February 1, 2015, CDC DirectorRead MoreWhy Should Children Vaccinate Their Children Or Not?1347 Words   |  6 PagesIn today’s world, the topic of conversation is whether parents should vaccinate their children or not. There are families who believe it is beneficial to vaccinate their children and there are families who believe it is not beneficial due to potential health consequences as a result of vaccines. There are rumors being passed along about vaccines causing autism or the vaccines simply have no effects, though this is something I do not believe. Due to the current research and simply because my family

Factors That Are Damage To A Childs Brain Case Study

Factors That Are Damaging to the Child’s Brain The BBC News suggests that a child’s brain becomes fully developed during the early thirties. This means that parents and guardians should be aware of their actions and what impact they have on a child’s brain. Whether a child grows up in an institute, orphanage, or house, there is still a probability that their caretakers can cause brain damage. This is an important problem in our community as well as in our country due to the fact that many do not know how to take care of children. Three factors which are damaging to the child’s brain are neglect, toxic stress, and violent video games. Neglect has a deleterious, lasting impact on children. Kirsten Weir describes four colleagues, Nathan Fox†¦show more content†¦If one were to bring awareness to the damaging effects of this issue, one could start a community volunteering program to give more attention to the children in the institution. This way, if children in an institution were given more attention, children will not have as many brain or mental problems when they grow older. Toxic stress plays a damaging role for children. If there is no one to alleviate this stress, it can be damaging to the children. Ziba Kashef describes that sympathetic nervous system triggers a fight-or-flight response when children are in stress. This toxic stress requires caregivers to relieve it. If it is not relieved, areas of the brain, such as those that involve learning, decision-making can not be completely developed, while stress responses can be too active and too developed. Areas of the brain that involve emotion may be underdeveloped. Adverse childhood experiences causes toxic stress. Furthermore, Kashef describes that children that experienced four or more adverse childhood experiences are more likely to have depression, commit suicide, or become an alcoholic. Kashef explains that factors such as gang activity and violence cause children to feel unsafe. The children remember these experiences, which causes influence them when they grow older. A way to prevent childhood adversity from happening, especially in orphanages, is by establishing nurturing relationships between children. IfShow MoreRelatedEmotional or Behavioral Disorders1715 Words   |  7 Pagesincorporate family/environmental causes for EBD. The first question of this examination of biological factors causing EBD is as follows: Why do biological factors have such a great appeal as explanations of deviant behavior? Biological factors have special appeal because all behavior involves biochemical, neurological activity. Behaviors and emotions are influenced by genetic, neurological, or biochemical factors, or a combination of these. Kauffman and Landrum (2013) explain that advances in genetics, physiologyRead MoreAttention Deficit Hyperactivity Disorder ( Adhd )1744 Words   |  7 Pagesthat are similar to ADHD as early as the late 19th and early 20th centuries. Attention-Deficit Hyperactivity Disorder was known by a variety of names during the 20th century including: Encephalitis Lethargica, Minimal Brain Damage, Minimal Cerebral Palsy, Mild Retardation, Minimal Brain Dysfunction, Hyper-kinesis, Atypical Ego Development, and Attention Deficit Disorder, otherwise known as ADD (Rafalovich). The most commonly talked about s tarting point of the history of ADHD starts with lectures calledRead MoreDoes Dysfunction Of The Prefrontal Cortex Lead Antisocial Behavior?1256 Words   |  6 Pages(PFC) dysfunction and structural abnormalities in ASB, focusing on specific PFC subregions; as well as the roles of other brain regions, genetics and the environment. It argues that there is significant evidence that the dysfunction of several brain regions, including the PFC and areas of other lobes, can lead to ASB. The underlying reason(s) for the dysfunction may be brain damage and/or genetic and environmental influences. The PFC, the rostralmost region of the frontal lobe, as part of neural circuitsRead MoreMaturational Perspective of Motor Development1162 Words   |  5 PagesMental intelligence, interests, abilities, personality and behaviour tendencies are affected by nature and nurture. Nature vs. nurture is an ongoing debate between genetic inheritances and environmental factors that shape development. Nature, also known as heredity, is the genetic code a person is born with. In motor development, nature refers to the genetic inheritance of characteristics and tendencies that influence development. The maturational perspective of motor development focuses on natureRead MoreNegative Effects Of Violent Video Games1045 Words   |  5 Pageshave on the adolescent brain. Two lawyers debate in the Case of Brown vs. Entertainment Merchants Association, US Supreme Court (2010). Prosecutor Steven F. Gruel argues that there is a substantial amount of evidence to make the conclusion that violent vide o games cause adolescents to act in a violent manner (Gantt and Silfe).   Defense Attorney Patricia A. Millett argued that the evidence claimed by Gruel is inconclusive, and his claims are false. Psychologists conducted studies to determine the impactRead MoreAutism Is A Genetic Disorder907 Words   |  4 Pages Although autism has spread globally, scientists continue conducting research to identify the precise causes. More specifically, they are zeroing in on genetic mutations, brain chemistry abnormalities, and maternal factors. One possible cause that can lead to autism is genetic mutations. First of all, families studies indicate that children can affected by autism through heredity. It is true that children inherited some characteristics from their parents. This is because a chromosome of a childRead MoreThe Brain Development and Violence Essay1056 Words   |  5 PagesThe Brain Development and Violence Juanita S Farmer DeVry University Victimology Professor: Jeannine Quear What causes a person to become violent? Is a person born to be a killer or do social pressures cause a person to lash out? These are questions that scientists have been searching for answers to for decades. Though there are many theories about biological influences, there is no set rule that applies to everyone that explains what makes a person turn violent. There are three events thatRead MoreA Traumatic Brain Injury 1708 Words   |  7 PagesA traumatic brain injury (â€Å"TBI†) occurs when the brain is somehow injured, rattled, or wounded from an external source of force. The means of acquisition and the severity of TBIs are unique to each patient; therefore, symptoms and rehabilitation can vary greatly depending on the patient’s condition following the incident and how they sustained the injury. The severity of a TBI is generally classified into one of three categories: mild, moderate, or severe, and this type of diagnostic criteria influencesRead MoreFetal Alcohol Syndrome Essay1727 Words   |  7 Pagessmall slightly narrow eyes with noticeable epicanthal folds (http://www.adam.com/ency/article/0009111.sym.htm). In the American Journal of Public Health and article called Tobacco and alcohol use during pregnancy and risk of oral clefts, described a study conducted to examine the relationship between alcohol consumption during the first trimester of pregnancy and oral clefts (Lorente, Cordier, Goujard and Ayme 1). First of all during the 6th through the 13th weeks of pregnancy, the roof and upper frontRead MoreWhat is Pica?1163 Words   |  5 Pagesanemia and a number of many other physiological disturbances in humans brains it have been associated with decreased in balance of the dopamine in the brain system. Dopamine is a neurotransmitter; a chemical that helps to relay the transmission of nerve impulses from one nerve cell to another. Association like this one has led some researchers to think that there may be a connection between abn ormal low levels of dopamine in the brain and develop pica disorder. No specific understanding of biochemical

Business Ethics And Competitive Advantage - 1085 Words

A strong ethical culture is important to a company reputation and having good business ethics can lead to a company having a competitive advantage. Having a good ethical culture helps create a brand that attracts top talent and builds trust among shareholders. Business ethics has been defined as one of the invaluable intangible assets for companies competing. Companies are able to create a global sustainable competitive advantage when they implement a strategy that other companies cannot imitate. Furthermore, companies must make change in order to achieve a sustainable competitive advantage. An organization culture stands out as one of the most important factors that are in sustaining a competitive advantage and it is one of the reasons a company want to become a great place to work. Competitive Advantage Competitive advantage refers to a dominance gained by an organization that allows it to outperform its competitors. This can be achieved by exploiting appropriate value adding opportunities and/or reducing appropriate risks. Business ethics and competitive advantage involves building effective relationships with a company shareholders based on honesty and integrity that continue such relationships. Ensuring a sustainable and compelling competitive advantage is the key to winning with the customer and growing market share. Achieving a competitive advantage is when a company chose which segments to pursue and which brand attributes to the present in order to win. InShow MoreRelatedEthical Ethics And Ethical Issues1180 Words   |  5 Pagesof an organization in both positive and negative aspects. In order to be prepared for the ethical issues that will arise and to create an organizational competitive advantage, an intentional focus and effective communication of the code of ethics must be incorporated as a part of strategic planning. Sherwin (1983) indicates the that the term ethics, â€Å"refers to a set of moral norms, principles or values that guide people’s behavior† (cited in Brunk, 2012, p. 552). The importance of ethical awarenessRead MoreEthical Ethics And Financial Performance1206 Words   |  5 PagesWithin a competitive world, companies should become ethical throughout many perspectives. Ethics refers to the standards of right and wrong in an attempt to influence behaviour. (Kinicki 2015, p.83) In stating this, companies can be ethical within numerous occasions such as ethics and financial performance, ethical performance, ethics and sustainability and ethical competition such as competitive advantage. Despite the positive side, there are also some negative implications towards ethics. Ethics andRead MoreEthical Ethics And Financial Performance1371 Words   |  6 PagesIntroduction: The aim of this essay is to evaluate that within a competitive world, companies should become ethical throughout many perspectives. Ethics refers to the standards of right and wrong in an attempt to influence behaviour. (Kinicki 2015 p.83) In stating this, companies can become ethical in such occasions being effective in the long run. These include ethics and financial performance in how companies can maximise profits and market share, ethical performance in discussing how companiesRead MoreEthical Implications Of Ethical Issues Essay1147 Words   |  5 Pages(2011) nowadays, every organization has realized the vitality that ethical functionality gives to a business and need of attention to this emerging responsibility of organizations. 1.1. Growth and Ethics Consumer’s Perspective According to Shaw and Shiu, (2003) the concerns for ethical issues have been well documented in the ethical literature. They showed that there is a need to point out consumer ethics where their choices can either lead to some ethical issues. Exploring further into the literatureRead MoreGlobal Organisation : Lavalin Rail And Transit Ltd1488 Words   |  6 PagesControl Systems and Infrastructure to match those in Rolling Stock. †¢ Develop projects in all railway sectors e.g. light rail, metro, mainline, high speed, freight and other modes. †¢ Start up a Middle Eastern business in Abu Dhabi. Each objective is designed to create external growth of the business, by developing services to match the success of other highly successful services currently offered and develop in new geographical locations. All of which have the goal to create global expansion by producingRead MoreStrategic Plan, Part I1235 Words   |  5 Pagesclothing for the hip hop nation. As a new business it is important to know what the business is all about and what it hopes to achieve in the next five years for it to become successful. The store offers a variety of name brand clothing such as Maurice Malone, Rocka Wear, Bushi, Karl Kani, Phat Farm, Pelle-Pelle, etc. The products are casual name brand clothing that men love and enjoy wearing. All Eyez on Me â€Å"will explain the importance of the business vision, mission, and values in determiningRead MoreDifference Between Stockholder And Stakeholders986 Words   |  4 Pagesexample, stakeholders can be customers who rely on the company for certa in products or employees who have a job because the organization hired them. 2. How ethics in any business responds to stakeholders concerns There are three ways to respond to stake holder concerns: †¢ Involve the stakeholder in decision making process †¢ When settling business decisions, consider the stakeholders input †¢ Engage the stakeholder through their knowledge on what choice would be best suitable for a problem. 3. How AgencyRead MoreChallenges Faced By The Third Phase Of Globalization Essay961 Words   |  4 Pagesworlds† (2004), it mentioned that with its various kin transnational, postmodern, and postcolonial â€Å"globalization† displaced â€Å"international†, the key word of an earlier moment, which had modified not only such grand capitalist forces as International Business Machines (IBM) and International Tele nationals of the world working class. As the skeptics remind us, globalization is not new, but is a long-term tendency of capitalism. Main body: After we understand the meaning of globalization, we need toRead MoreHuman Nature, Unethical Behavior, Ethical Behavior And Work934 Words   |  4 Pages For an organization to survive in today’s environment it must find ways to remain competitive. Some organizations focus their energy on a marketing campaign to better a product, while others have realized their employees are its most important asset. While this notion does not clearly identify a right or wrong answer, it does highlight the new idea of an ethical work force. According to Business Ethics, â€Å"ethics is the set of principles a person uses to determine whether an action is good or bad†Read MoreThe Ethical Issues Of Workforce Ethics1584 Words   |  7 PagesWorkforce ethics is a topic that must be considered by all companies when operating throughout their cycle of production. The Australian Government have put forward ethical standards that must be abided by when companies face ethical dilemmas. Many c ompany’s follow these rules and go above and beyond to ensure ethically behaviour is maintained. However, many company’s fool the system by ‘bluffing’ that they act in an ethical behaviour. The major factor why companies opt to act ethically or unethically

John Lennon Biography Essay Example For Students

John Lennon: Biography Essay I, John Winston Lennon, was born in Liverpool, England in 1940. I wasthe founding member of a group called the Beatles, which was the most popularmusic group in the history of rock and roll (World Book 197). The groupincluded George Harrison, Paul McCartney, Ringo Starr, and myself. Weoriginally formed in 1958, but it wasnt until 1960 that we decided to nameourselves the Beatles (World Book 191). My philosophy of the Beatles was, whenyou said it, it was crawly things; when you read it, it was beat music (The NewBook of Knowledge 108). I, along with Paul, wrote most of the Beatles music.Songs that werewritten primarily by myself include Help, All You Need is Love, and A Dayin the Life.(World Book 197). In 1970 we decided to break up for a number ofartistic, business, and personal reasons (World Book 190). I, like the other former Beatles members, continued to perform as a soloartist. Yoko Ono, whom I married in 1969, became my partner (World Book 197). Yoko and I, being extremely opposed to the war, performed together making peaceour theme (Rolling Stone 229). As our taste for war bittered, Yoko and I becameinvolved in many anti-war protests. We recorded Give Peace a Chance in ourhotel room in Montreal, and I had it rush released (Rolling Stone 229). InJanuary of 1970 I wrote and recorded Instant Karma in one day and had itreleased (Rolling Stone 229). Three months later, Yoko and I flew to LosAngeles for four months of primal scream therapy with Dr. Arthur Janov (RollingStone 229). Because of this experience the album John Lennon/Plastic Ono Bandwas made (Rolling Stone 229). In 1971 I moved to the United States to continue my campaign for peace(World Book 197). That year, the US Government made continual attempts todeport me (Rolling Stone 229). A protest concert that we planned to hold on thedoorstep of the Republican National Convention made the Nixon administration abit upset (Rolling Stone 229). Claiming that my 1968 drug arrest made me anundesirable alien, they also made attempts to deport me (Rolling Stone 229). In 1976 I was granted permanent resident status that ended this problem (RollingStone 229). In 1980 Yoko and I released Double Fantasy, which was my first album infive years (World Book 197). On the eighth of December that year, I was shot todeath outside my New York City apartment by a man named Mark David Chapman(World Book 197). That, to some extent, is my lifes story. I hope people will lookdeeper into my music and find its meaning instead of just reciting the words. Music was my way of communicating with the world. I also hope that I have madepeople realize the value of peace in the world. If only everyone couldunderstand how great world peace would be. Category: Music and Movies

The Quality of Financial Information in the Annual Report Sample

Question: Analyzed Whether the Disclosures Made are as per the Specific Provisions of AASS. Answer: Introduction Assets are the main part for effective and efficient functioning of an organization and while preparing the financial statements for the year end the amount is written off from the value of an asset as depreciation which is the amount incurred on account of loss of tear and wears, change in technology, etc. Another amount which has been written off from the value of an asset is Impairment. The main aim of this report is to assess the quality of financial information in the annual report. The emphasis has been laid on the Impairment of an Asset. In the first, the requirements of disclosure have been mentioned as per Australian Accounting Standard Board (AASB) 136. Then the disclosure made by the company is discussed and analyzed whether the disclosures made are as per the specific provisions of AASB 136. Thereafter, the difficulties faced in checking whether the assets has been actually impaired or not has been discussed. Then the list of issues have been mentioned which will be consi dered or taken into account by the directors of the company while making the calculations for the impairment of the assets. At the last the study has been closed with proper and adequate conclusion. The report has divided into several parts so as to give the understanding of the concept of Impairment to the readers. Disclsoure Requirements as per AASB 136 Australian Accounting Standards Board 136 provides the guidelines on the topic Impairment of an asset. Following are the relevant disclosures that every company to which this standard shall apply shall comply for each class of asset: The amount of the impairment made for the particular asset shall be charged to the Profit and Loss Account for the relevant period and the statement of comprehensive Income in which the impairment losses are included. The reversal amount of impairment made for the particular asset shall be recognized in the Profit and Loss Account for the relevant period and the statement of comprehensive Income in which the those impairment losses are reversed. In case of revalued assets, the amount pertaining to the impairment losses are recognized the statement of other comprehensive income for the relevant period. In case of revalued assets, the amount pertaining to the reversal of impairment losses are recognized in the statement of other comprehensive income for the relevant period (AASB,2010). The aforesaid requirements are disclosed in the schedule pertaining to the Reconciliation of Carrying Amount for each class of assets where the opening balance and closing balance at the year end is also mentioned. In addition to the above disclosure, following disclosures are further required: Where an entity reports the reportable segment that too in accordance with AASB 8, then its mandatory to disclose by recognizing the amount of impairment loss and reversals thereof in the subsequent period in the Statement of Profit and Loss Account and the statement of comprehensive income for the year end. In case of an individual asset, goodwill or cash generating unit, the entity shall disclose the following: The situations which has happened during the year and has made it important to recognize the impairment loss and reversal thereof if any The amount pertaining to impairment and reversal. In case of an individual asset, its nature and the reportable segment if any. In case of Cash Generating Unit, its description and the amount of impairment and reversal recognized by the segment which is reportable as per the AASB 8. The recoverable amount of any asset is either Fair Value less costs to sale or Value in use. If it is fair value then how it has been arrived and if it is value in use then which discount rate has been used to calculate the flows. In this way, the disclosures are required. Annual Report Complanace with Requirements For facilitating the study further, the company Woolworths Limited has been chosen. The analysis of whether the annual report complies with the disclosure requirements as per the AASB 136 is given below (Woolworths, 2015): As per Note 12 Property Plant and Equipment and Note 13 Intangible Assets of the Annual Report of the Company, the carrying amounts of these assets are arrived after deduction depreciation and the impairment loss. As per Note 12 of the Annual report, it is mentioned as how to calculate the recoverable amount and states that the impairment loss is recognized as and when carrying amount of any assets is increase by its recoverable amount. The statement has been written that the Property Plant and Equipment are checked at each reporting date for impairment and Intangibles are reviewed at least for annual. The procedure of calculating the Recoverable amount has been detailed and stated that the recoverable amount is the higher of Value in use or Fair value less costs to sell. The assumptions regarding the calculation of Value in use and Fair Value has been mentioned and states that for Value in Use the effective discount rate of 13% may be taken as based on the past year records. The reconciliation of the carrying amount at the beginning of the year and year end has been disclosed. It has been disclosed that the no reversals of impairment losses have been made during the year. The impairment loss has been charged to Profit and Loss Account and Statement of Other Comprehensive Income. The company has made separate disclosure for impairment loss on reportable segment Home Improvement and has disclosed that the change in assumptions adopted for calculation will not change the impairment loss amount by so many amounts which can create material effect in the financial statement. In this way, the annual report contains all the matters that is required to be disclosed as per AASB 136. Issues in Impairment Testing One of the major issues that have been confronted by almost all the companies is that till which level the testing for impairment shall be done. This is a very debatable question in this field but it is done as per the past requirements. It depends on the nature and details of the asset and how the allocation is being made for each cash generating units. Second major issue that has been encountered is the difference between the Value in Use and the Fair value. Fair value is the price of an asset which can be easily fetched from the market or the amount investor is ready to pay for the same whereas Value in use is the amount of cash discounted as per the given rate. Third major issue is the usage of discounted rate which is required to calculate the Value in Use. Discount rate shall be as per the relevant rate in the market and shall not be decided in isolation. Without having the correct discount rate, the amount of cash flows will be highly variable and which in turn will not provide the best results. Fourth is that the grouping of assets shall include some types of working capital or short term or current asset (Dolson, 2005). Fifth is that the test for impairment shall be done on regular and periodical basis. The model selected for impairment shall be one which can be easily adapted to the changeable external environment and which can be applied for years to come to an individual or the class of an asset (Chow and Marchev,2010). Last is that the discount rate after tax shall be used while calculating the Value in Use otherwise the 30% pertaining to tax shall be wrongly added to the value of cash flows generating from the various cash generating units. While Calculating Imairment Four major issues which shall be considered while calculating the Impairment: Adoption of Correct Discount Rate First of all the company shall take into account that discount rate which exhibits that the formulae of calculating rate gets itself arranged at the time of any change in the external environment. Also the rate so calculated shall be post tax otherwise the cash flows will higher by the tax amount. Determining the Proper Cash Generating Units The Company shall define the correct cash generating units and that too with proper allocation. Wrong allocation will lead to wrong estimation of the impairment loss. Level of testing the Impairment The impairment shall be checked to that level after which the testing will not serve any purpose. The test for impairment shall be done each year and it should be tested at the low level of the management. It is because the lower level will not in any manner will be the higher of operating segments. Thus, the level shall be as per the needs. Calculation of Value in Use and Fair Value less Cost of Sales It is advised as per AASB 136 that the Fair value less Cost of sales shall be calculated using discounting cash flow technique otherwise it will not be comparable with the Value in Use and thus will always provides wrong results for impairment. Thus, these four shall be considered while performing the calculations. Conclusion Assets play very important role for every organization in order to have future benefits. Along with the maintaining of an asset, the documents of company including the Annual report which contains the financial report of the company. Depreciation and Impairment are the two distinct and different terms which depletes the value of an asset and in the case of latter there can be the place of reversal. In the paper the impairment of assets has been detailed. It has been described by throwing light on the AASB 136 and AASB 8. The description has started from the disclosure requirements as envisaged by the AASB 136 till the issues that will be considered by the top management to review the impairment testing and calculations. Thus, in the way to conclude the study is extensive and the impairment of assets have significant place in the annual report. References Australian Govt, (2010), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf accessed on 15/04/2017. Chow E and Marchev M, (2014), Impairment Issues to watch available at https://www.pwc.com.au/assurance/ifrs/assets/ifrsinbrief-se-15may13.pdf accessed on 16/04/2017 Dolson M, (2015), A Look at Current Financial Measures available at https://www.pwc.com/hu/hu/services/assets/ifrs_kiadvanyok/in_depth/testing_for_impairment_in_the_upstream_industries.pdf accessed on 15/04/2017. . Woolworths Official Website, (2015) available at https://www.woolworths.com.au/ accessed on 16/04/.2017.