Corporate Accounting for J.P Morgan Chase Bank - myassignmenthelp

Question: Talk about theCorporate Accounting for J.P Morgan Chase Bank. Answer: Alloted Name of the Company Related Party Category Sort of Related Party Transaction Related Party Amount J.P. Morgan Chase Bank Related Party Buy $15,070,316 J.P. Morgan Chase Bank Related Party Buy (Common Stock) $13,147,745 J.M Smucker Company Related Party Buy (Common Stock) $164,211 American Century Related Party Move under account understanding $3,386,703 Basic assessment of the related party exchange of J.P Morgan Chase Bank and J.M Smucker Company: The related party exchange of Procter and Gamble speaks to a specific arrangement of the organization for interest in portions of common subsidizes that is overseen by the J.P Morgan Chase Bank. It merits referencing that J.P Morgan Chase Bank is the trustee that is characterized by the arrangement and along these lines, the above expressed exchange qualify as the gathering in-premium exchanges. Moreover, the measure of expenses that is paid identifying with the venture the board administration were incorporated as the decrease of the arrival earned on every one of the store (Roth 2016). A related gathering exchange can be viewed as the exchange that can be viewed as the exchange of assets, administration or some other types of commitments in the midst of the revealing element alongside its related gathering (Fang et al. 2016). A related individual exchange will be viewed as affirmed if after the total divulgence of the related party enthusiasm for the exchange approved in consistence with the principles has been gone ahead under area II and the procedure set out under segment III. The panel of Procter and Gamble Australian Private Limited may endorse a related gathering exchange introduced to it given on the off chance that it just introduced to all the data introduced. The exchange isn't conflicting with wellbeing of the organization as the entire (Balsam, Gifford and Puthenpurackal 2017). The council may in its sole bearing, force such terms and conditions as they consider fitting on the association or related with the related parson in relationship with the endorsement of the related party exchange. All the related party exchange of Procter and Gamble are inspected by the outer sanctioned bookkeeping firm so it can ensure that exchanges are as per the conventional course of the business. The exchanges ought to be founded on a safe distance and should be put before the review advisory group with the end goal of quarterly audit. The related party exchanges that are gone into by the organization are in wellbeing of the association and are as per the arrangement of the AASB 124. Interest in protections are typically presented to various hazard as premium hazard, credit hazard and in general market unpredictability. The related party exchanges are esteemed at showcase cost for Procter and Gamble with the goal that it can make an incentive for its partners. Consistency of Disclosures: Exposure that is made by the Procter and Gamble Australia Private Limited is in accordance with the AASB 124. Speculation that is made in the normal stock are recorded at cost and the related party exchange are continually estimated at cost. The arrangement overseer didn't recognized any type of disallowed party in speculations or exchanges at the time detailed during the year finished 2016. On seeing any structure exchange including a related gathering exchange, the boss legitimate official would assemble the required proof concerning the exchange and decide if it is identified with individual exchange inside the domain of the strategy (Jia, Shi and Wang 2013). The review advisory group as per the AASB 124 supports the related party exchange that is conflicting with the wellbeing of the association as the entire and it is consistence with the applicable enactment. Enthusiasm starting from the immediate and circuitous possession by the related party progress is collected of lower than 10% value will be esteemed to be a material enthusiasm for different firms which speaks to a related gathering exchange. The related party exchanges strategy has been embraced by the organization to ensure that they are in consistence with the RTP strategy and the equivalent is explored before the review council on quarterly premise. The review advisory group surveys the divulgence of any sort of related gathering exchanges on quarterly premise preceding the accommodation of the board for endorsement. Reference List: Amber, S., Gifford, R.H. what's more, Puthenpurackal, J., 2017. Related Party Transactions, Corporate Governance and CEO Compensation.Journal of Business Finance Accounting,44(5-6), pp.854-894. Tooth, J., Lobo, G.J., Zhang, Y. what's more, Zhao, Y., 2017. Reviewing Related Party Transactions: Evidence from Audit Opinions and Restatements.Auditing: A Journal of Practice and Theory. Jia, N., Shi, J. what's more, Wang, Y., 2013. Coinsurance inside business gatherings: Evidence from related gathering exchanges in a developing market.Management Science,59(10), pp.2295-2313. Roth, M., 2016. Related gathering exchanges.

Pipeline Systems Essay Example for Free

Pipeline Systems Essay Disadvantages of the Pipeline for Alberta Oil mining is the column business in Alberta and building pipeline framework is the most productive approach to move oil into different zones. Be that as it may, regardless of whether pipeline frameworks are proper innovation has been bantered for a long time. Proper innovation implies the ‘technology that is planned with thought to the ecological, moral, social, social,political, and efficient parts of the network it is proposed for. ’ [1] Many individuals accept that the Conduit System pipeline isn't suitable innovation. The explanation is that however it is productive , it diminishes the inspiration of growing new natural amicable force frameworks. Likewise a portion of the First Nations think it is so ludicrous to sell the valuable assets which is given by our predecessors and nature. In addition it's anything but a naturally gainful framework. This paper will bolster the perspective that the channel framework is really an improper innovation by showing models in such three viewpoints. In the first place,the venture is absolutely â€Å"a colossal showcase of the foolhardy thinking†[2] on the grounds that it just ponders the brief timeframe monetary increase without thinking about the ecological issues. Likewise the development of Pipeline framework diminishes the inspiration of growing new natural agreeable force frameworks. When the conductor framework pipeline is constructed up,more and more organizations would follow and manufacture a greater amount of the pipelines, since it is a productive and a most simple approach to moving oil. Notwithstanding, when the pipelines are set up, the organizations needs to run it quickly, in any case the development cost could never be recuperated. Under this circumstance, it restrains the economical economy advancement . Along these lines the development of pipeline framework are unequivocally discommended. Besides, the conductor framework pipeline prompts differences and clashes with the Canadian culture, particularly between the First Nation and the legislature. Each person and social gathering has their own conviction and lifestyle. We don't bolster this pipeline venture. We accepted that the venture can possibly hurt our condition ,just as our lifestyle. We trust that our voice is heard and mulled over. †[3] said by the First Nations pioneers. It repudiates the economy development esteemed by the Conduit organization, just as the legislature, subsequently confits shows up. Subsequently, clearly the Conduit organization pipeline would trigger debate between First Natio ns and other social gatherings. In conclusion, it isn't ecologically helpful for humankind to construct the pipeline framework in the long haul. Oil spilling is a genuine test for oil moving industry, particularly for significant distance pipeline framework. The Enbridge oil slick [4] is a solid model, more than 190000 liters oil leaked out. The effect of oil slick is calamitous. Carbon dioxide will be discharged to climate progressively, the green-house-impact will be increasingly genuine. Simultaneously the eco-framework will be destroyed, the fields can not be developed in 10 years or more. It is a debacle for both human and nature. â€Å"An oil slick from this pipeline will have significant media inclusion, which would viably demolish Canada’s notoriety. †[5] said the legislator. Moreover the oil of Alberta is non-sustainable power source asset, it can not be delivered in thousands years. In spite of the fact that the pipeline framework is the most proficient approach to ship the assets, what we can leave to our next ages if the oil is depleted. By and large, clearly the channel framework is really not a suitable innovation for Alberta. As indicated by the models and investigations over, the pipeline framework is a juvenile innovation which makes social conflict,damages the planet and departs much progressively natural issues to the more youthful ages. [6] Consequently, the applying of the course framework despite everything needs more thought. (1)Engineers Without Borders - Case Study Conduit Systems https://eclass. srv. ualberta. ca/mod/asset/see. php? id=551299 (2)http://www. cbc. ca/news/canada/story/2012/07/28/enbridge-wisconsin-spill-pipeline-shut. html (3)Engineers Without Borders - Case Study Conduit Systems https://eclass. srv. ualberta. ca/mod/asset/see. php? id=551299

Top 5 Halloween Costumes for the Socially Anxious

Top 5 Halloween Costumes for the Socially Anxious Social Anxiety Disorder Coping Print Top 5 Halloween Costumes for the Socially Anxious By Arlin Cuncic Arlin Cuncic, MA, is the author of Therapy in Focus: What to Expect from CBT for Social Anxiety Disorder and 7 Weeks to Reduce Anxiety. Learn about our editorial policy Arlin Cuncic Updated on January 29, 2020 Social Anxiety Disorder Overview Symptoms & Diagnosis Causes Treatment Living With In Children Imgorthand / Getty Images Halloween is the time of year when children go trick-or-treating as ghosts and goblins and adults dress up to attend grown-up costume parties. If you live with social anxiety disorder (SAD), the thought of drawing attention to yourself with an outlandish costume might be scarier than any Halloween scene you could conjure up. If you have been invited to a Halloween party  or plan to get dressed up to hand out candies on Halloween night, choosing a costume will be your first task. Below are costumes matched to how far along you are in conquering your social anxiety. Moderate to Severe Social Anxiety The Hide-Your-Face Costume Halloween is the one day of the year you can totally hide your face from view and no one will think twice. If you really feel like hiding  this Halloween, grin and bear it by choosing a costume that allows you to at least hide your face a little, such as an animal or monster costume with a full head mask or a Zorro costume in which part of your face is obscured. Just make sure that whatever face-covering costume you choose still gives you  plenty of room to see and make eye contact with others during the night. Andâ€"try to build up to a more revealing costume next year. Continually hiding could be considered a safety behavior, which will only make social anxiety worse in the long run. If you feel yourself start to relax, you could even remove your mask to challenge yourself a little. The Mute Costume If you dont feel much up to making conversation this Halloween, consider dressing as a character who would be expected to be quiet or mute. Costumes such as Edward Scissorhands or Charlie Chaplin allow you to be a  little quiet and eccentric for the evening without anyone questioning your behavior. Remember though, if you feel the urge to break out of character and join in the conversation, Halloween is a great night to relax and let go of your social fears. Mild Social Anxiety The Group Costume Sometimes the best way to blend in during Halloween is to dress up as part of a pair or a group. Examples of pairs and group costumes include Batman and Robin, The Wizard of Oz, and The Flintstones. Another advantage of dressing up as a pair or group is that it gives you a chance to connect with others and have companions for the evening. Make sure that your costume is obvious enough to stand on its own, or you might end up getting puzzled looks all night. The Conversation-?Starter Costume If you are feeling bold this Halloween, consider dressing in a costume that is an easy conversation starter. Costumes that are quirky fit the bill, such as a garbage can. Also, consider unique costumes such as the dinosaur with a caged man  or obscure costumes such as a character from Dr. Who. Conversation-starter costumes are a great way to break the ice, make people laugh  and show your creativity and originality. Social Anxiety Well Under Control The Be-Someone-Youre-Not Costume If you really feel like breaking out of your shell this Halloween, try a costume that is in complete opposition to your usual personality. Examples might include superheroes, gypsies, french maids  and other bold characters. If you arent sure whether you can pull off an attention-getting costume, remember that Halloween is a night that you can be someone else. Take the opportunity to play a different part for the night and try out a different personality. No one expects you to be yourself, so this is a chance to really take some risks and push your usual boundaries.

A Study On Chinese Schools - 1036 Words

CHINESE CRAM SCHOOLS Stress is something that everyone experiences. Pressure to excel at what you do, pressure to impress others, pressure to succeed in life: these are all stresses that we deal with on a daily basis. Our school-related stresses usually have to do with grades, our teachers, and our peers. But look halfway around the world, and you’ll find that our stresses seem miniscule compared to those of Chinese students. In an education system that bases admission to colleges off just one exam, it is no mystery why so many Chinese teens devote all their time to studying. The Gao Kao is the one test that determines the future of so many Chinese students. It is a 2-3 day long standardized test that is the climax of Chinese†¦show more content†¦And for some, a 7am to 11pm school day with only a few breaks (usually spent studying or eating), isn’t enough. If they do not pass the Gao Kao and get accepted into university, their only option is manual labor. High schools students dedicate their entire lives to passing an immensely challenging exam. It’s so upsetting to hear about what these teens go through. Students who attend the Cram Schools usually are lower/middle class, and their parents have to invest in their children’s future by trying to pay for their tuition. This likely means working extra hours and living in tiny homes, in hope that their child will have a better life. The pressure put on Chinese students is almost unimaginable to us. AN EDUCATION WALK THROUGH Elementary school in China is quite similar to how it is in America. School generally begins at 8, and ends around 3, with a break for lunch where students in most areas can go home for. Some Chinese elementary schools ends at 5, which is a very long day for these young kids to have. They learn how to speak Chinese, math, geography, and a little bit of natural sciences. Study of the English language usually begins in 3rd grade. There are also some special classes, such as music, painting, and gym. With middle school comes the beginning of test-prep. Middle schools generally run from 8-5, then have a break for dinner, and students return from 7-9

The French Expression Aller Is Integral

The French verb aller, which means to go, is used in many French idiomatic expressions. Learn how to go fishing, get to the bottom of things, go away and more with this list of expressions with aller. Theres a good reason why so many expressions use aller; its one of the most common and important verbs in the French language. There are a few basics to keep in mind with aller.  First, its an irregular verb, so it doesnt follow typical conjugation patterns. You just have to memorize its many forms. Second, the very common passà © composà © tense of aller uses the auxiliary verb à ªtre. (Je suis allà © means  I went, I have gone). This means that the past participle in this instance, has to agree with the Je,  or the I thats speaking. So If a girl said that, the past participle would have an additional e at the end of the participle to indicate a feminine subject: Je suis  allà ©e.   Another important peculiarity of aller is its use in constructing the near future. Combine the present tense of  aller the infinitive of an action verb to make the near future, or  le futur proche. The construction means  to be going to or to be going to do something. Common French Expressing Using Aller French Expression English Translation aller à   la pà ªche to go fishing aller à   la rencontre de quelqu'un to go meet someone aller à   pied to go on foot aller à   quelqu'un to be becoming, to suit aller au-devant de quelqu'un to go meet someone aller au fond des choses to get to the bottom of things aller avec quelque chose to match; to go with something aller chercher to go get; to get; to fetch aller de pair avec to go hand in hand with aller en voiture to go by car aller sans dire; à §a va sans dire to go without saying; that goes without saying Allez-y! Go ahead! Allons donc! Come on then! Allons-y ! Let's go! Ça va ? Comment allez-vous ? Comment vas-tu ? How are you? On y va ? Shall we go? On y va ! Let's go! s'en aller to go away

Tutorial solutions Free Essays

string(63) " will need to be made by a person wishing to start a business\." Customer’s business name, address and contact details Type of information (economic / other) Other – details ensure business exists and invoices can be posted to the correct address . Years customer has been in this business Other – establishes track record and history 3. Total assets and estimates of values of assets in the business Economic – establishes size of asset base of business 4. We will write a custom essay sample on Tutorial solutions or any similar topic only for you Order Now Total liabilities (total commitments) Economic – establishes how much the business currently owes others to assess the extent of claims against assets 5. Profits of the business for the most recent and previous periods Economic – used to assess whether the business generates sufficient profits to cover the payments that will have to be made of their account 6. Credit references Other – enables Ashley to follow up with other businesses the customer already has accounts with, to assess whether the customer has paid their accounts in time and in full 7. Details Of any collateral or security that can be provided should the customer default on their payments Economic and other – Ashley will want to ensure that the business will be able to recover any unpaid amounts by claiming from a third party or having a claim over the assets of the business Page 2 of 19 Exercise 1. 7 Factors in making a government decision Consult the relevant business journal or newspaper article and identify the acts of your case involving an important government decision. Identify the key government decision involved. Discuss the impact of the decision and its relevance to the press and community. Factors to be taken into account in arriving at a government decision include: 2. 3. 4. 5. 6. 8. 9. 10. 11. 12. 13. 14. The nature of the government decision. The government policy dictating the decision. The political impact of the decision. Identifying all parties affected by the government decision. Identifying all the stakeholders (I. E. Parties to which the decision will have a positive or negative impact). Identifying any particular lobby or special interest groups involved with the Issue. Identifying the available funding or resources available for the government decision. How is the government initiative to be funded? Identifying the cost of the initiative. Was the decision made in a consultative manner? Was there much political debate or commentary? Possible gains or losses anticipated to be experienced by the community. Possible alternatives which could have been employed by the government. Was the resultant decision considered to be the most efficient use of community resources? Page 3 of 19 Exercise 1. Economic decisions made by management Required: Provide examples of economic decisions that the following people would need to make with the use of accounting information: ; A manager in a sales department Of a shoe store ; A factory manager ; The manager of a state cricket team ; The manager of an animal shelter which relies on donations for funding Manager of a sales department: Decisions about number of staff required, and when the busy times are (for additional staffing); type and quantity of stock to purchase (based on historic sales figures), cost of inventory researched (for deciding on selling prices and specials / discounts / sales during the coming season); average length of time for which stock is held; stock on hand at any point in time (for purposes of re-ordering); latest fashion trends; information about the demographics of the customer base to enable appropriate stock to be held and appropriate prices to be set. Factory manager: Decisions about appropriate factory staff levels; appropriate plant and machinery capacity to run the factory; costs of raw materials, labor and overhead, such as electricity, in order to make decisions bout goods to be manufactured, production mix; costs of occupational health and safety to make decisions about the most cost effective way to achieve compliance. Manager of a state cricket team: Decisions about the selection and costs of players and coaching staff; appropriate playing and training Venues and their location to the centre of the city; sponsorship enticements and entitlements; purchase of appropriate sporting equipment for training and match days. Manager of an animal shelter: Decisions about the cost of collection systems to receive donations and the most appropriate method of obtaining nations; the cost of maintaining animals in the shelter such as food and veterinary costs; overheads such as electricity, insurance and premises; the costs of full-time employment in the shelter, and the management of volunteers. Page 4 of 19 Exercise 1. 10 The small business owner What types of economic decisions would a person wishing to start their own small business be required to make? How could an accountant assist in making these decisions? The following are examples of the types of economic (financial) and non-financial decisions a small business owner would have to make: A clear definition of the product or service that is to be provided (non- financial), and what the business will charge for these products or services (financial) – this will determine the projected or likely income ; How the business will be funded – will the owners put all the money in or will there be other owners or lenders (non-financial and financial)? ; How the business will market its product or service (non-financial), and how much it will cost to do this? Financial) ; Where the business will be located (non-financial), and what the rental cost will be (financial) How much staff will be required, what skills do they need to perform their jobs properly (non-financial), and how much will they be paid (this will have to be benchmark against other businesses in the same indus try or using staff with similar skills and experience) ; What equipment or other assets are required to start the business (non- financial), and how will these be acquired and at what cost (financial)? ; Will the business be registered for SST? ; What accounting and information systems are required for the business (non-financial and financial)? This should be adequate to provide information o the owners, and accurately capture transactions that take place, (including any SST components thereof) The above are just some examples of decisions that will need to be made by a person wishing to start a business. You read "Tutorial solutions" in category "Papers" There are many others, and it should be noted that many decisions have both a financial and non-financial component – it is therefore often difficult to make non-financial decisions without considering the financial implications and impacts of those decisions. Accountants can help small business owners With the selection of an appropriate accounting system, with regulatory’ acquirement such as registering for SST, registering a business name, and applying for tax numbers and other tax obligations (such as PAYS) as required – this will depend on the size of the business and what staff will hired. They can also assist by providing the financial information and assisting in the drafting of a sound business plan that covers all the likely financial impacts of the decisions to be made. They can provide book-keeping and page 5 of 19 accounting services to maintain accurate financial records for the business and assist in preparing income tax returns, SST returns and other regulatory porting requirements. Accountants can also help a small business owner prepare a budget for the business, forecast cash flow requirements, and make decisions about which assets to purchase and how best to finance them. CHAPTER 2 FINANCIAL STATEMENTS FOR DECISION MAKING DISCUSSION QUESTIONS SOLUTIONS 2. Define the terms, assets, liabilities, and equity. Are these terms related in anyway? If so, how? Assets are defined in the Framework as resources controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity. Liabilities are defined in the Framework as present obligations of an entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Liabilities require future payments from assets, generally in the form of cash, or the performance of services to cancel them. Equity is the owner’s claim to (or the residual interest in) the assets of the entity after deducting all its liabilities. The basic accounting equation (Assets = Liabilities + Equity) indicates the relationship between assets, liabilities and equity. From the equation, the total assets of the entity equal the total claims against those sets by creditors and owners. Creditors’ claims take precedence over owners’ claims, and owners are seen as the ultimate risk-takers in the entity. Thus, equity is a residual claim on the assets of the entity after liabilities are fully paid, and the basic accounting model which expresses this idea clearly is: Assets – Liabilities = Equity 3. A local restaurant is noted for its fine food, as evidenced by the large number of customers. A customer was heard to remark that the secret of the restaurant’s success Was its fine chef. Would you regard the chef as an asset of the business? If so, would you include the chef on the balance sheet of the business and at what value? Suggested topics of discussion: Asset definition – â€Å"Assets are resources controlled by the entity as a result of past events and from which future economic benefits are expected to flow to the entity. † Does the chef provide future economic benefits to the entity? Yes. Is the chef controlled by the entity? In Page 6 of 19 many cases, it is evident that he/she could not be controlled by the entity (e. G. He/she can resign when he/she likes, can take sick days). He/she cannot be â€Å"acquired† or â€Å"sold† by the business, I. . They do not have rights to possess him/her. How would you value the chef as an asset? Usually you have some idea of the â€Å"life† of the asset, however, the restaurant would not know how long the chef would be working for them (this argument relates back to controlling the asset). 6. Discuss the significance of the following assumptions in the preparation of an entity financial statements: (a) entity assumption (b) accrual basis assumption (c) going concern assumption (d) period assumption (a) Entity Assumption If the transactions Of an entity are to be recorded, classified and summarized onto financial statements, the accountant must be able to identify clearly the boundaries of the entity being accounted for. Under the accounting entity assumption, the entity is considered a separate entity distinguishable from its owner and from all other entities. It is assumed that each entity controls its assets and incurs its liabilities. The records of assets, liabilities and business activities of the entity are kept completely separate from those of the owner of the entity as well as from those of other entities. The accounting entity assumption is important since it leads to the derivation of the accounting equation. ) The Accrual Basis Assumption Under the accrual bas is of accounting, the effects of transactions and events are recognized in accounting records when they occur, and not when the cash is received or paid. Hence, financial statements report not only on cash transactions but also on obligations to pay cash in the future and on resources that represent receivables of cash in future. It is argued in the Framework that accounting on an accrual basis provides significantly better information about the transactions and other events for the purpose of decision making by users of financial statements than does the cash basis. C) The Going Concern Assumption According to the Framework, financial statements are prepared on the assumption that the existing entity is expected to continue operating into the future. It is assumed that the assets of the entity will not be sold off and that the entity will continue its activities; hence, liquidation values (prices in a forced sale) of the entity assets are not generally reported in financial statements, as this assumes that an entity is to be wound up. When management plans the sale or liquidation of the entity, the going concern assumption is then set aside and the financial statements are prepared on he basis of estimated sales or liquidation values. The significance of the going concern assumption is in the valuation Page 7 of 19 placed on the assets of an entity in the mentis financial statements. The statements should identify clearly the basis upon which asset values are determined – going concern? Or liquidation? (d) The Period Assumption For financial reporting purposes, it is assumed that the total life of an entity can be divided into equal time intervals. Hence, the financial performance of the entity can be determined for a given time period, and the financial session of the entity can be determined on the last day of that reporting period. As a result of this assumption, profit determination involves a process of recognizing the income for a period and deducting the expenses incurred for that same period. Together, the period assumption and accrual basis assumption lead to the requirement for making balance day adjustments on the last day of the reporting period. These adjustments will be considered in a later chapter. How to cite Tutorial solutions, Papers

Limitation Of Historical Cost Accounting - MyAssignmenthelp.com

Question: Discuss about the Limitation Of Historical Cost Accounting. Answer: Introduction The learnings of the study intend to find the measurement with the concepts associated to the historical and fair value measurement of costs. The study has encompassed several aspects associated to the benefits of the historical and the fair value accounting system. The different types of the other facets of the study is abet to discuss the various concepts for the identification of PPE and intangibles. The learnings have identified whether the estimate practices for PPE and intangibles are consistent with the different types accounting standards followed in other countries. This aspect of the study is evaluated in terms of the selection of three companies based on New York Stock Exchange, USA, Australian Securities Exchange and London stock exchange. Measurement of concepts in relation to historical cost and fair value accounting The application of IFRS 13 Fair Value Measurement is applicable to the IFRSs to permit the fair value measurement and the exposures which offers a single IFRS framework for measuring costs. The fair value consideration of the exit price notion considers fair value hierarchy which results in market based factors rather that the measurement of the specific entities. The original issue of IFRS 13 was done in May 2011 and is applicable to the annual period commencement or after 1st January 2013 (Bizfluent. 2018). There have been significant types of the differences which pertain to the assessment of the elements consisting of non-current assets as per various bookkeeping models used worldwide. In some of the historical cost accounting standards, asset revaluation is not permitted. For instance, US GAAP, PRC GAAP, German GAAP, JP GAAP and French GAAP do not allow revaluation of the assets. In addition to this, Spanish PGC does not reflect the revaluation model either, however the fixed assets may not be values in terms of historical cost method as there have been specific laws identified which voluntarily reflect on the updated values for the inflated assets (Learn Accounting: Notes, Procedures, Problems and Solutions. 2016). On the contrary country such as Australia contemplates with the revaluation model which in compliance to IFRS 13 and IASB model. This consider the models of both historical cost and fair value model. In terms of the evaluation of the IASB standards the fair value accounting considers valuation of non-financial fixed assets as per IAS 16 Property, Plant and Equipment (PPE). In addition to this, this includes IAS 40 Investment Property which refers to the non-current assets which are not held for manufacture, however it is anticipated to earn the rentals for capital appreciation with the consideration of leases. The importance of IAS 38, Intangible Assets is considered for the non-monetary assets which has no physical substance. The inclusion of IFRS 5 Non-current assets maintained for sale is evident with this ruling. The assets expected for sale is less than year and the same is considered for the accomplishment with a series of standards which are classified in this manner. Moreover , the treatment of these assets is not same as fixed assets (Faculty.chicagobooth.edu. 2018). Benefits and challenges of using historical cost and fair value accounting for PPE and intangibles The benefit of applying the historical cost on the balance sheet for the PPE recognition is considered with the cost incurred while of purchase along with the contracts, invoices, payments and transfer taxes. The historical evaluation of plant and equipment is also evaluated as per the amount of the depreciation and reporting of the same in the income statement. The accumulation of the depreciation amount is also shown with the deductions made from the assets historical cost which is depicted in the companys balance sheet. In case of historical cost, the considerations are made as per independent of asset depreciation in terms of the physical assets wear and tear in long term use of asset (Icaew.com. 2018). The main challenge of the historical cost on the balance sheet for the PPE and intangibles recognition is identified with non-consideration of the present values. Henceforth, the users of the financial statements who are willing to know the present values are at a difficulty. The main benefit of the implementation of IAS 16 Property, Plant and Equipment enumerates the bookkeeping treatment for general property, plant and equipment. The PPE is initially recognised with price subsequently measured with revaluation model and this allows for depreciable amount to be allocated on a systematic basis as per the useful life. Despite of the significant benefits, IAS 16 does not include the portion of the assets which is considered for amortization and needs to be maintained for the recognition of the financial statements pertaining to the mineral resources and biological assets (Iasplus.com. 2018). The IAS 38 Intangible Assets allows for the recognition of the intangible assets amortization over the period during which more economic benefits could be derived. However, the economic benefits derived from the intangible assets are uncertain (Ifrs.org. 2018). Identification of valuation practices for PPE and intangibles Identification of the valuation Practices as per historical cost Caltex Australia The main consolidation of the financial report is prepared as per the historical cost basis except for the financial instruments restrained at fair value. As per the financial statement of the company the property, plant and equipment are measured at cost less accumulated depreciation and impairment losses. In a similar way the intangible assets are acquired as per recognition of fair value of the assets received and recorded on acquisition. The intangibles are amortised over the remainder of the agreement term. Identification of the valuation Practices as per fair value accounting Associated British Foods PLC The recognition of PPE in A.B. Foods is seen with the amendments which are based on the early adoption of IAS 16 Property, Plant and Equipment and IAS 41 Agriculture. This acquisition process is considered with the remaining minority stakes. As per the assessments made in the annual report published in 2014, the non-current biological assets decreased from 266m to 251m. This is reduced as per consolidation in the net assets amounting to 45m comprised of which 17m was attributable to equity shareholders and 28m attributable to non-controlling interests. The assessment of the intangibles and goodwill is defined as per Business combinations and treated as per true and fair view override to compensate the significants necessity pertaining to the amortisation of goodwill as per Companies Act 2006. The intangibles other than goodwill is invoked as per cost less accumulated amortisation and impairment charges (Pdfs.semanticscholar.org. 2018). The property, plant and equipment are seen to be noted at cost as per fair value costing. The determination of depreciation is done as per straight line basis for buildings, leasehold for 2 to 40 years and for machinery and equipment for more than 2 to 15 years. The company is seen to perform annual impairment charged on the goodwill and intangible assets with indefinite lives. The events or charges included in the impairment is considered with the noteworthy changes in the commercial climate, operating results and planned investments. The changes or the events in the circumstances may trigger interim impairment which reviews the noteworthy changes in the operating environment, planned investment in the reporting units, divestitures as per the expected carrying value. The changes in the situations may trigger in-term impairment reviews included significant deviations business climate, operating reviews, planned investments and divestitures which may not be entirely considered as per the most conservative level of input along with the fair value measurement. A rationale for valuation practices for PPE and intangibles not reliable across the three companies The estimated practice for Associated British Foods PLC (Listed under FTSE 100) is following IAS 16 Property, Plant and Equipment and IAS 41 Agriculture. It is also determined the assessment of the intangibles and goodwill is defined as per Business combinations and treated as per true and fair view override to overcome the significants requirement pertaining to the amortisation of goodwill as per Companies Act 2006. Nike (Under NYSE) considers the fair value costing. The assessment of depreciation is done as per straight line basis for buildings, leasehold for 2 to 40 years and for machinery and equipment for more than 2 to 15 years The consideration of the intangible assets is taken into account with indefinite lives. Henceforth, the valuation practice for the recognition of PPE is not consistent across three companies. On the other hand, the valuation practice for Caltex Australia (ASX 200) considers the valuation with the historical cost basis excluding the financial instruments measured at fair value (Home.kpmg.com. 2018). Estimation on the free choice between historical cost and fair value accounting for PPE and intangibles In my opinion historical cost accounting (HCA) suffers from various drawbacks. Particularly in economic environment where there is a constant increase in the prices as it is the case for most companies. In case of inflation, the value of money reduces and the monetary unit for the derivation of the standard amount does not have a constant shrinkage of the value. In addition to this, HCA overlooks the decline in money value and keeps adding the transactions assimilated at unlike dates and currencies based on fluctuating buying power. In addition to this, historical cost considerations may not match with the current revenues with the current costs of operations. In several occasions the revenues are measured in inflated currencies whereas the cost of production is seen with a mix of current and historical cost. The overstated profits may be harmful as per over-distribution of the dividends, settlement of the remuneration entitlements which the companies cannot afford. In most cases the historical cost concept does not consider the figures for the assets recorded in the financial statement at the time when they were acquired. Henceforth, they are seen to be doubtful to depict present day values as they cannot be summed up. The financial statement users will not be able to convincingly predict the future cash flows associated to those assets. The overstatement of the figures in many cases are seen to be taken into consideration based on the dependency on the measurement of the capital at different dates. In such a case the profit measurement may be reflected as outcome of comparing two pointless total of the capital figure which does not show the buying power of the shareholders. In addition to this the profit is usually measured by results for comparing the totals which do not reflect the figures of shareholders. The historic cost may have misleading implications on the capability of a firm to endure to function at a given level as the assets are undervalued. The inflation and the net attainable may be adjusted to maintain the stockholders' capital as per general or consumer buying power. The consideration of historic cost may mislead the impression on the financial trends of a company and the results may be restated by adjusted to the general price levels. Due to the aforementioned drawbacks the historical cost may be abandoned (HCA 2018). Conclusion The significant depictions made in the report has shown the pros of historical cost on the balance sheet for the PPE recognition is considered with the acquisition cost along with the contracts, invoices, payments and transfer taxes. The historical evaluation of plant and equipment is also evaluated as per the sum of the reduction and reporting of the same in the income statement. The disadvantage of historical cost on the balance sheet for the PPE and intangibles recognition is identified with non-consideration of the present values. The benefit of the implementation of IAS 16 Property, Plant and Equipment enumerates the accounting action for general property, plant and equipment. The PPE is initially recognised with cost subsequently measured with cost or revaluation model and this allows for depreciable amount to be allocated in a methodical basis as per the useful life. It needs to be further discerned that The IAS 38 Intangible Assets allows for the recognition of the intangible assets amortization over the period during which more economic benefits could be derived. However, the economic benefits derived from the intangible assets which are uncertain. Reference List (HCA), L. (2018).Limitation Of Historical Cost Accounting (HCA). [online] Accountlearning.blogspot.in. Available at: https://accountlearning.blogspot.in/2011/06/limitation-of-historical-cost.html [Accessed 25 Jan. 2018]. Bizfluent. (2018).The Disadvantages of Historical Cost Accounting. [online] Available at: https://bizfluent.com/info-12022810-disadvantages-historical-cost-accounting.html [Accessed 25 Jan. 2018]. Faculty.chicagobooth.edu. (2018). [online] Available at: https://faculty.chicagobooth.edu/valeri.nikolaev/pdf/fairvaluepaper_rast_conference.pdf [Accessed 25 Jan. 2018]. Home.kpmg.com. (2018). [online] Available at: https://home.kpmg.com/content/dam/kpmg/pdf/2015/12/fair-value-qa-2015.pdf [Accessed 25 Jan. 2018]. Iasplus.com. (2018).IAS 16 Property, Plant and Equipment. [online] Available at: https://www.iasplus.com/en-gb/standards/ias/ias16 [Accessed 25 Jan. 2018]. Icaew.com. (2018).IFRS 13 Fair Value Measurement | IFRS standards tracker | Financial Reporting | ICAEW. [online] Available at: https://www.icaew.com/technical/financial-reporting/ifrs/ifrs-standards/ifrs-13-fair-value-measurement [Accessed 25 Jan. 2018]. Ifrs.org. (2018).IFRS. [online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-38-intangible-assets/ [Accessed 25 Jan. 2018]. Learn Accounting: Notes, Procedures, Problems and Solutions. (2016).Historical Cost Accounting (HCA): Meaning, Benefits and Limitations. [online] Available at: https://www.accountingnotes.net/historical-cost-accounting/historical-cost-accounting-hca-meaning-benefits-and-limitations/5454 [Accessed 25 Jan. 2018]. Pdfs.semanticscholar.org. (2018). [online] Available at: https://pdfs.semanticscholar.org/d246/49949c7f82aa96d03578d930c76cb449ca8b.pdf [Accessed 25 Jan. 2018].

According to the United Network for Organ Sharing, Essays - Medicine

According to the United Network for Organ Sharing, Essays - Medicine According to the United Network for Organ Sharing, there are 119,709 people waiting for a transplant in the United States, out of those, 8,030 people die every year while waiting to receive an organ (United Network for Organ Sharing, 2015). The increasing global demand of organs is currently considered a major problem by many governments and the World Health Organization (WHO). The main concerns behind the increasing demand of organs are the low number of donors and the creation of black market networks. Many governments have moved towards better regulation of organ donations, but these efforts have had little influence on the major global " organ heavens " , where individuals from richer areas are able to buy organs from third world countries (Jafar, 2009). This essay will look into the black market of kidneys while focusing on the exploitation of third world countries and the mechanism to counter these illegal markets. In many countries, the demand of trans plants is way higher than the supply and availability of organs. In the United States, only 1/4 of the people in need receive a transplant. There are two ways in which a person can receive a transplant. The first one, where the organs of an individual are donated after his/her death; the second case relies on the donation of organs by individuals while they are alive, the most common organ donated is the kidney (United Network for Organ Sharing, 2015). Yet, the amount of post-mortem organs donated is way less than the demand, leading to the creation of illegal organ markets supplied by living individuals. The global black market of organs is fueled by the practice of transplant tourism. This term refers to individuals who travel to less privileged countries in order to get a transplant; it also involves any aspect relating to the commercialization, sale and purchase of organs (Shimazono, 2007). According to a survey conducted by the WHO in 98 countries in 2004, 66,000 ki dneys were transplanted in that year, while 10% of those were transplanted to individuals from developed countries who travelled overseas in order to get their transplants (The Lancet, 2007). Although we should consider that those people travelling for a transplant are just aiming to save and expand their lives, the practice of transplant tourism is contributing to the exploitation of thousands of individuals from the poorest countries of the world. In many cases, the information received by governments and organization is just the tip of the iceberg. In many countries, the lack of accountability and transparency contributes to the continuous practice of undocumented organ trafficking (Budiani-Saberi Delmonico, 2008). This poses a problem not only for those trying to seek for a solution, but more importantly for those that are at the risk of being drawn into the market. Inequalities of social and economic conditions is one of most alarming aspects of organ trafficking. This is because, those in poor countries who are part from the lowest classes of the society risk their lives in order to hold onto the economic scraps of the pyramid of organ trafficking. In many countries like Pakistan, Peru, India, Philippines, and China, networks of organ trafficking take advantage of individuals by making them sell their kidneys. In many situations, these individuals risk their lives as they undergo poor surgical operations and receive no recovery treatment. It is quite regular that " donors " pay with their health the consequences of poor surgical methods years after selling their kidneys (Jafar, 2009). In most cases, these multimillion dollar networks pay an insignificant amount between 1,000 - 10,000 USD to the " donors " , while they generate hundreds of thousands of dollars in profit. According to the WHO, the cost of a kidney transplant overseas can range between 60,000 - 100,000 USD (Shimazono, 2007). The discrepancy betw een these numbers show the inequality in profit distribution between those who are in the suffering front (donors) and those who are part of the network. Throughout this practice, there is one clear pattern in the donor-recipient relations of kidneys ' black market. Ric Esther Bienstock, director of " Tales From The Organ Trade " , documentary filmed in the Philippines, talked to CNN in 2014 about

Arguments about God Essays

Arguments about God Essays Arguments about God Essay Arguments about God Essay Essay Topic: Arguments In this RS coursework, I intend to write about the Christian arguments concerning god. In the first part I will describe some of the main arguments Christians put forward about their belief in God.In the second part I will explain some of the difficulties in trying to describe God, for example what gender should we use while describing him.The third part will contain a debate as to whether god exists, and if he does then whether or not we should be able to prove it. I will accomplish these tasks using different points of view, mine included.Part one: the main arguments Christians put forward about their belief in God.a) First beliefs picked up from the beliefs of parentsFirst beliefs are often taught to children from their parents, young children often assume everything their parents say is right, even if it contradicts reality, for example Father Christmas. Those who grew up in a Christian family are likely to have Christian beliefs, just as those brought up in a Hindu family are likely to have Hindu beliefs. This is because Children have no experience of the world and actuality itself; therefore they have no capability to question their parents. The beliefs of God, are often enforced through bedtime reading of the bible, or in the case of hell, told as a true horror story; purposely to scare children into believing. These beliefs, children simply accept until they get older, when they begin to question their parents and challenge them. Thus a childs belief as to whether or not God exists is influenced from the start of its life from its family and social experience.Questions about the existence of God in late childhood and when you are an adultThere are many questions human beings ask at some point in their life: the mysteries of the universe, mainly revolving around one thing, God. These questions have no specific answers and can be dwelled on for years before actually making sense, but there have been many arguments and beliefs peopl e of the past have thought and written about. Only a few of these questions are:Question 1 -How has anything come to exist rather than nothing?If in the beginning there was nothing, what was the reason for the universe to be created? For what reason did it go to all the bother of creating it/itself.The answers to this perplexing question are the arguments of St Thomas Aquinas; he was a 13th century philosopher who argued many of his beliefs. One of which was that God was the first uncaused cause. In other words; he believed in the non-believers argument of the big bang, (a huge explosion) but he sustained that something had to be behind the big bang; a will for the universe to exist; God. And thats why something came out of nothing, instead of remaining nothing.Question 2 -How has the cosmos come to be so well designed and some features purposeful?This question means how come the universe and everything in it is so well designed for its living environment? For example, evolution.Wil liam Paley imposed his idea. His example was a watch, if someone found a watch he wouldnt simply assume it had evolved, it had to have a maker the clock maker; but in the universes case, God.Similarly, the watches are often flawed; they will break eventually due to age. This is due to the flaws of the design and therefore its makers, in other words the thing that is made reflects its good and bad attributes to its maker. We can see in wildlife and ourselves how each is designed to fit its purpose magnificently. Hence their maker must also be magnificent. The answer to these questions is perfectly clear; the cosmos has come to be so well designed because of God. Simple creatures that cannot think for themselves are so perfectly adapted to their environment, they appear to be almost designed to be that way. They have no knowledge, they are constantly being guided by a higher entity, which has the spirit and thoughts they dont. If you look around outside, you would be able to see how well things seem to fit together, almost as though the world has been synchronized to the highest and most complex way.Being impossible for us humans to control creatures and scenery to this extent, we must look to a higher existence, God.However, a slight controversy to this would be, many creatures in todays world are under risk because theyre not well designed for the environment they live in. Among the animal kingdom, the cruel rule is survival of the fittest where some animals are blatantly less well designed than others are. This indicates that the universe is as a result of random chance, not clever design. And then it spirals back to the question of whether we have a malevolent or incompetent God. Then again, this point of view is flawed because if the animal kingdom were all balanced equally, none of the species would survive. This is because carnivores need to be able to catch their food, so they would have to be better than their prey wouldnt they? Besides the world cant be completely unbalanced in a bad way because then the food chain would spiral out of control.Question 3 -How did organic life come to be in the universe?How did everything natural still alive or extinct end up becoming a part of the universe.Everything in this world has a purpose. Without all the organic life on this world there would be no world, just a lifeless, insignificant piece of rock in the middle of a huge universe. Christians believe in the seven day theory where God created every organic life form within 7 days, (genesis) however these beliefs may not always be taken literally as there is significant evidence that the world must have taken millions of years to create. The world would appear to have started off full of bacteria and minerals and rocks, that is all.Then after an immense amount of time humans, plants and animals eventually were created. All this is absolutely extraordinary, because life requires a parent, or a life giver. Monkeys give birth to monkeys, zebra s give birth to zebras but who was there before there were any of these species? Who and how where they made? This is where the belief of the existence of God is important. Belief in God provides a clear explanation for a seemingly unclear event, for example, like how was the earth created? God was the original cause according to the bible, St Thomas Aquinas and many Christians today.Question 4 -How has intelligent thought emerged, enabling us to ask these questions?This uncertainty demonstrates that we are able to think freely, whereas other creatures cant and where did this originate from?The answer from Christians lies in the bible. It states in the second creation story that God gave us free will, because he didnt want little slaves following him round everywhere, doing exactly as he pleased, and not having a life for themselves. However, he didnt want us to disobey him either. He created us in his image, and he had a thinking mind, so he allowed us one too. Only to have us betr ay him. Consequently he banished us from the Garden of Eden.We ask these questions because we are a certain people, we dont like mysteries, they have to be solved. Some people spend their whole lives trying to figure out the worlds secrets and then it even passes on to their offspring. We are obsessed with logic. But logic has not solved all these questions for thousands of years!So what use is logic, we still dont actually know whether God exists, whether its the God from Christianity or Hinduism etc. But people believe it and so to them it is real. God is a simple way out of a difficult question like so many other things in todays life. For example aliens ghosts and the supernatural etc. In fact, belief in God can provide a simple explanation of things, events etcQuestion 6 -How is it we recognised awe and the numinous in a sunset, beauty and music, etc?How come we can acknowledge the supernatural in a sunset etc?The solution is that in fact not many of us often do realize the bea utiful and supernatural things in life, such as a sunset. However Christians often do as they appreciate everything in the world and to be Gods will and work. The world and solar system is all pretty amazing, many of us just never have enough time to simply think about all the marvellous things, that we take for granted everyday of our lives. For example the force that allows planets to orbit around the sun and never bump into each other, rotating the moon and the sun depending on night or day. The world is rather beautiful even in the simplest things. We sometimes recognize it and when we do, it gives us an understanding that there is something out there, making all this happen. This thing has so much power that it stuns us with awe at the thought of it, theres not a lot more powerful than humans so when something stronger strikes us its rather breathtaking to think about.Question 7 -How do we come to recognise the need for rules and morality?Why do we have rules and principles? Ho w did we comprehend it? We are a logical people who like order and clear explanations of events.The answer is there must be someone watching over us, an ethical lawgiver. Christians believe this is God and in the bible it explains the 10 commandments, which allow us to enter the kingdom of heaven when we die, but only if we follow them. There also always needs to be rules in society, or bad events will follow. Christians believe this is God testing us and these bad events are punishments. So as not to anger God again we inaugurate rules so it never happens again. This argument is called the moral argument.Question 8 -How is it we recognise the value of love e.g. from parents, friends etcWe often interrogate our understanding of love and how we can recognize it.The first love ever, to Christians was when God created humans he loved us dearly and still does. When Adam and Eve betrayed him and he banished them from the garden, he made clothes for them, to hide their nudity, which they where ashamed of. God was angry, but the clothes were symbols of his love for us. Nowadays, we recognize love as a feeling of affection towards someone. Whether theyre a friend, relation, lover or even an animal. Behind love there is an entity telling us that love is good and we feel warm inside when were around people we love. Christians believe this is a reward, and love is good.Personal experience of believers in GodSome people claim to have had a personal experience of God; sometimes such experiences can turn atheists into Christians or Christians into deeper Christians. A few examples of what a personal experience could be:* The feeling of wonder and peace, Christians get when they enter a holy building or somewhere significant to God.* Another experience is conversion this is where someone normally (not necessarily a Christian) gives her/his life to God and preaches about the Christian faith, whereas before he was just an ordinary guy.* An additional experience could be miracl es. Miracles are where something contradicts normality, with the only explanation of it being God. Like when someone is almost sure to die and then miraculously recover. Another type of miracle could be when Christians pray, and their prayers are answered. Miracles are powerful to believers in God as the cause and effect can be related in a short time period.* One more experience could be of actually seeing the God, and sensing his presence. This could happen in a near death experience, or from a flat liner brought back by the hospital staff. It could also happen through dreams or trances, these are called mystical experiencesThese experiences are often extremely hard to explain, almost as if the human language isnt enough to describe the extremity of the emotions involved. It also seems to be unique to each viewer so no one else understands. Often the onlooker describes the experience as a window to another, better world.Everyday experiences evoke ideas of GodWe experience God ever yday of our lives, whether or not we have enough time to even embrace the thought of how beautiful everything around us is. We can see Gods work in everything organic, we can smell it, touch it, hear it, and taste it. You can sense the supernatural when day changes into night and the moon and Sun swap. The sun doesnt set and rise of its own accord; the earth doesnt spin of its own accord. They are constantly upheld by God to never stop spinning and never bash into each other. There is always a day after a night and always a night after a day. Always birds singing harmoniously in the morning, do we not groan and wish some one would shoot them, shouldnt we take their song to be a compliment; exquisite life lives below our windowsill? And what about all the risks we take everyday, adults drive cars, children take buses, we cross roads, drink alcohol and there are so many other risks we take every single day. If you thought about it, doesnt it make you feel as if youre being watched ove r? Christians are thankful for those singing birds, thankful that their last cigarette didnt kill them, thankful to God for keeping their families safe for at least that one last day. Dont we take all this for granted?We thank God for our daily bread, For what we are about to receive may the Lord make us truly thankful.Crises in life, which provoke deep questions about GodIts all very well we appreciate the birds and the trees, but what about when a crises happens? Many Christians are forced to question their faith, question whether their whole lives worshipping God have been worthwhile or just completely time-consuming and pointless. A few examples of this are:* Illness* Death of family members or of loved ones* Divorce* Suffering* Depression* Rape* Struck by lightning* Car accidentsIf God looks after his believers how come he lets these bad things happen to us?Reinforced by millions of other similar believers of GodAs well as many other things that influence Christianity, Christia nity is the number 1 religion in the entire world, so there are absolutely millions of believers of God, Christians can connect with and be further influenced, to continue their religion and stand up for it until the bitter end. Christians regard their Christian friends as their family, their church as their second home. They share such friendly love for their family and true Christians go to church for fun, meetings and a little miracle that happens when they enter the church; a rush of love for God, and the friendship (fellowship) of man (people).Part two: Difficulties in trying to describe GodTraditional theological words associate unique features to GodIn Genesis it states that God created us in his own image, yet we cannot do half the things he can. For example there are many theological words associated with God, these are omniscient, which means he knows everything, what has happened to us, what will happen to us, who is important to us, what were thinking etc. However, it al so states in the bible that we have free will. If God knows whats going to happen to us, isnt that controlling us?Another word would be omnipotent, this means he can do everything but if he could do anything then he should be able to create a rock that he couldnt lift? This is logically contradictory, like so many other things that contradict each other in the bible.Another word would be omnipresent, this means he is present everywhere including every evil situation, but if this is so how can we trap a bit of God in a box?Another word for God and his apparent super-human attributes is Omni benevolent. But this is also flawed because if he was benevolent he would be incompetent; if he is competent he would be malevolent. This is because of all the suffering in the world, if hes so benevolent, why doesnt he stop it? Isnt he supposed to be omnipotent? If he is omnipotent then he must not want to stop it, which means hes not omni benevolent. What about the holocaust what are Gods reason s for not stopping it? However, it also states in the bible humans have free will, perhaps in the example of the holocaust, it was Hitlers will that the holocaust happened. So God didnt mess with Hitlers decision, until Hitler died that is. But this must have been very difficult for thousands of Jews to accept.Like humans but beyond human lifeGod is said to be like humans, but he is so much beyond human life that we simply cannot describe him in our human language. All we can say is he is completely beyond and utterly superior to the world, after all he did create it according to the bible. In fact, humans have so many different points of view of how God is, they all become entangled and confused. Brian Davies, a Philosopher of Religion in Philosophy of Religion, 2000 wrote:The word God has been understood in different ways. So you should not assume thatdiscussions as to what God is are always proceeding on a set of shared assumptionsGod is traditionally pictured as a man could he n ot be also seen as a woman? God also sometimes pictured as a ray of sunshine, or a personHuman words not enoughIn the bible, because of the language barrier of describing God, the writers can only use metaphors, symbols and analogies. A word symbol example famously used in the bible would be The Lord is my shepherd Psalm 23.1. Such stories made sense when most story telling was by word of mouth, with few people able to read. Also most people, until recent times, had little education or ability to read and write. So symbols are bigger than signs because they go beyond basic facts. However, symbols should not be interpreted factually or literally. That is why the bible is sometimes so misinterpreted, it is full of symbols, and often the reader takes those symbols literally or takes non-symbols as symbols.Since we only have the simple human languages, we cannot talk about an entity beyond humanity, so instead we use analogies for example God loves you where Gods love analogous with hum an love.Ontology: a description that leads to an argument for existence (part a)Anslem was the Arch Bishop of Canterbury in 1033 and he came up with the prospect of ontology. He based his argument on the prayer Proslogion, which uses this definition; The Ontological definition the language of perfect and full existence God is that than which nothing greater can be conceived Proslogion 1078.Anslem believed that with God there must always be existence, just as with a 3-sided triangle there must always be 3 angles. To be a triangle this is necessary, to be God this is necessary. God cannot not exist because he is the greatest possible conceivable entity. In other words, God is not the greatest conceivable entity that exists but is the greatest conceivable entity.The different between existing in reality and existing in imagination is that existing in reality is stronger. If the strongest entity ever existed in the imagination then an entity just like it would have to live in reality, therefore being better than the entity in the imagination, so the entity in the imagination couldnt be God, as God would have to be existing to be the greatest conceivable entity.God cant be made or destroyed because he is the perfection of everything, including existence. So Gods existence is unlimited, Gods non-existence is impossible. From this the concept of immortal also follows.Part 3: A debate as to whether God exists and if he did, whether or not we should be able to prove it.From arguments in part 1 summarise their strengths and weaknessesThe arguments about whether God really exists:1. The moral argument, we have so many laws in todays life there simply must be some kind of law giver at the start. If a random moral law just existed on its own, (which is actually impossible) there would be no moral foundation for people to believe in it. It may exist, but if there is no reason for it to then why should anyone follow it? Laws exist because someone wrote them, however the la ws are equal for everyone so the lawgiver must be absolutely good. Who is absolutely good? No one apart from God himself.2. The teleological argument, this is the argument of St Thomas Aquinas; He believed God was the first uncaused cause. The strengths of this argument are that as well as his own beliefs he accepts the scientific ones as well, e.g. the big bang. His argument also dates back from Plato and Aristotles unmoved mover, perhaps even before. This means the argument has a pretty solid origin. At first his first uncaused cause argument looks reasonably sturdy but do they actually prove God? We could argue against the first uncaused cause theory by questioning the fact that God is the first uncaused cause, why couldnt it simply be the universe or the big bang? In other words cant the universe of created itself instead of creating an entirely new entity? This surely makes more sense. And besides all this, what makes the first necessary cause God? It could quite easily be some thing else, in no way whatsoever must it be God or anything to do with Christianity or the bible.3. The cosmological argument, why there is something rather than nothing, why theres a universe, why did it go to all the bother. The best explanation is that we have an omnipotent God who created it. God created it and thats that. However, there are many objections to this argument. The first doubt is how this possibility matches the Principle of Sufficient Reason. This states that everything ever existing has a reason. However this is not clear, because if everything exists for a reason, and God is self-caused then we have a logical contradiction. However, this rule may not apply to God but only things existing in the universe, maybe it only applies to important things like the universe. I think its fair to say the universe does need an explanation, and the answer to that explanation is God.From language in part 2 is it possible for humans to give a conclusive answerDue to the limitati ons of the written word and language cannot give a conclusive answer nor deal fully with the possibility of God. Arguments in English probably can never be fully solved anyway because if one person actually figured out the answer to all the riddles and firmly knew it was true, either theyd never convince everyone else, or it would be too complex to actually put into words. Many of the spiritual, or religious experiences can be felt or experienced, but are really hard to think through and put down in words.So language is limited in its ability to give and explain a conclusive answer. Many new words were created (e.g. ontology, omnipotent) to try to describe feelings or spiritual things.Verification/FalsificationTrue Christians cannot easily be persuaded to change their viewpoints on their belief.John Hick the road, is a parable, and like all parables has narrow limitations. It only makes one point, which is in Christian life, they will always believe in God, and whatever happens the y will end up in either heaven or hell. The atheist protests however that this doesnt prove God exists. The road explains this point in a context of two people walking down a road, one a Christian one an atheist, the road resembled their life and they walked their journey in a separate frame of mind from each other, the atheist not understanding what will happen to him at the end of the road, the Christian knowing he will probably go to heaven, but perhaps hell.This parable explains to us that at some point during our life, we make a choice. Whether to be a Christian and follow the path God has laid out for them, or to be an atheist or a member of any other religion, unknowing what will happen. To be a Christian is to believe the bible, it would be almost impossible to convince him/her otherwise, but Christians simply believing in something, doesnt make the atheist believe it too.Basil Mitchells The Stranger is an allegory about a man and a stranger. The man meets the stranger once in intimacy and from then onwards completely trusts him and believes him to be right. No matter what people said against this stranger, the man kept believing. Though questions arouse about the strangers purpose, the man never questioned his friend. This story is like a Christians faith. From the first time they understand about God and love him, they never question their faith, no matter what anyone says. They believe it and no one can change that, the only way possible is if they think Gods betrayed them, but this rarely happens and often Christians return to their faith after theyve calmed down. This parable deeply shows the amount of passion Christians show for their religion. When theyre faced with a question they dont answer it, when something good happens they thank the lord, when something bad happens they believe God knows best.John Wisdoms The Garden is a very simple story with a great meaning behind it. The story basically consists of two people who walk into an untended garden, the first person sees the weeds the negative effects but the second person puts his belief forward and sees all the positive things about the garden, for example there could be a line of daffodils or something that would seem to suggest to him a hidden gardener had come and tended the garden. The moral of this story is that Christians believe everything happens for a reason, they look at life in a positive way because they know God is always watching over them, when something bad happens they take it as a warning.For example if a Christian was seated on a wooden chair, which had slowly been eaten away by termites for months, and finally the chair broke, while this Christian was sitting on it. The Christian would take it as a punishment from God for not clearing those termites, he would be positive about his fall and think of it as a sign from God that he should do something, whereas an atheist would simply curse and take falling off his chair as simple bad luck and possibly clear the termites. This is why you often see a lot of old ladies going back to Christianity, Christians way of life gives them hope if theyve lost their partners or something else terrible has happened to them.

Credit Crunch Essay Example | Topics and Well Written Essays - 1000 words

Credit Crunch - Essay Example During a credit crunch, also known as a "liquidity crisis" or a "credit squeeze", the banks won't or can't lend. Investors can't or won't buy debts. Suddenly it's very difficult to borrow money. There is a lack of easy money. Consumers and businesses have less to spend. There could be serious ramifications for an economy. Even if the credit crunch is narrowly define as something that affects just banks, private equity and hedge funds, there is little out there to suggest that the British economy is out of the woods. Around the world, banks remain reluctant to lend to each other - or anyone else, for that matter, except blue-chip corporations or mortgage customers who can afford to furnish lenders with large up-front deposits. House prices are down 13 per cent year-on-year and rising; the boss of Countrywide, the country's biggest lender, says one in 11 borrowers are falling behind on their home loan payments; house repossessions were up 57 per cent in March compared to the previous year; consumer confidence has hit a 26-year low Almost 7,000 has been wiped off the value of the average British home since October 2007, after house prices dropped for a fifth consecutive month, according to latest survey figures. Britain's average house price fell by a further 0.6 per cent, or just over 1,000, in March, on the heels of a 0.5 per cent decline in February, the Nationwide Building Society's most recent snapshot of market conditions shows (The Times March 2008). Impacts on Interest Rates: in the past few weeks 10 mortgage lenders, including the Royal Bank of Scotland, Alliance & Leicester and the country's biggest building society, the Nationwide, have increased some of their rates, despite the Bank cutting rates from 5.75 per cent to 5.5 in December. Bank of England data shows that the average mortgage rate has been inflated. When interest rates were previously 5.5 per cent - in May last year - the average mortgage rate was 5.66 per cent but when rates moved back down to that level in December the average was 5.93. Credit CRUNCH IN the United States For more than half a century, Americans have proved staggeringly resourceful at finding new ways to spend money. But now the freewheeling days of credit and risk may have run their course in the United States - at least for a while and perhaps much longer - as a period of involuntary thrift unfolds in many households. With jobs shrinking, housing prices plummeting and debt levels swelling, the same nation that pioneered the no-money-down mortgage suddenly confronts an unfamiliar imperative: More Americans must live within their means. For the 34 million American households who took money out of their homes over the last four years by refinancing or borrowing against their equity - roughly one-third of the nation - the savings rate was running at a negative 13 percent in the middle of 2006, meaning they were borrowing heavily against their assets to finance their day-to-day lives Employment and credit crunch in UK Indications of the severity with which the credit crunch is likely to hit working people in Britain are contained in a number of recent reports and press articles. These focus, firstly, on the impact of credit becoming more difficult to obtain and, secondly, on the cost of mortgages. According to the National Institute of

Art analyze Assignment Example | Topics and Well Written Essays - 500 words

Art analyze - Assignment Example The old building has a large door and a fleet of staircase heading to the large door, which suggests a warehouse. In addition, the "Lane with Poplar Trees" by Van Gogh depicts the image of a man standing on a lane with Poplar trees at sunset. The poplar trees are seemingly handy with no leaves, which suggest drought or a dry season. The poplar trees line the lane in a defined pattern heading to a far distance, which manifest the unending tribulations of the dry season. Moreover, the man stands in the middle of the lane in a desperate posture, which depicts the hopelessness at the time. The trees and the grass on the sides are standing still showing the stagnant nature of life in this season. Denotative description refers to the translation of an image to its literal meaning (Bedford, 2014). On the other hand, a connotative description is a symbolic translation of an image to its implied meaning (Bedford, 2014). In this context, we seek to give the denotative and connotative meaning of the Royal Media advertisement image. The denotative description of the Royal Media advertisement image is the word LEGO enclosed in a brown board. The letters are in white and the boundary of word is in black. The brown board propels in the sky. On the other hand, the connotative description of the Royal Media advertisement image, LEGO is a dominant line of construction toys manufactured by The Lego Group. Notably, the LEGO is a private company with its headquarters in Billund, Denmark. An icon may refer to an image that represents an exclusive object, a sacred Christian personage, or a religious piece of art. An icon stands for an object that relates to religious, economic, cultural, or political setting. I think the image below is an icon representing a religious personage, which has a symbolic meaning to many people (Sturken & Cartwright, 2001). The Russian icon of Holy Trinity, which Russian painter Andrei Rublev

How Do We Measure Success In Society?

How Do We Measure Success In Society? Successful individual is found in many places now days. Many people say that they are a successful person. For them they are successful with their life and they make people see them being successful also, this makes others call them a successful individual. Someone who has no ambition or any goals can neither be said success nor failure. Life is not a contest therefore there is nothing to be judged. There are many reason or many qualities to justify a person as a successful individual. A successful individual maybe said as someone who is very happy in their life and very contented with their professional or even their career and also with their family or their personal life. A persons successfulness also can be said because of the money and the fame they have. There are many ways to say that a person is successful. There are many different qualities that make an individual to be said as a successful person. For me, there are a number of qualities that make me justified in calling a p erson successful. The very first quality that I feel justified in calling a person successful is their willingness in doing a work. A person who really wants to be successful is always willing to dig into things deeper and do all the work given to them correctly. A successful person is always willing to do whatever it takes to create the life they want. They are people who make their life successful, they create their own life, they are not the type of people who says that fate is everything, and let the fate do its work. For me, this is the first quality of a successful individual, their willingness. Secondly, I think that a person with open mind and open thinking is one of the qualities that a successful person should have. Successful people are always open to many new ideas. They always think differently, they always think a new way of doing things, and they never stop thinking what is best for their life, and things that makes their life even better. Successful people dont close themselves off from information that helps them in their life or career. They are always ready to hear and find out about new things that will be very helpful to their life or maybe it might help a lot for their work. Other than that, another quality that makes me justify a person is successful is their courageous. Successful person are often risk-takers, which can be said as courageous person. They are vey daring in the things they do. They tap the courage that lives deep into them and use that courage for their successfulness. They try out many new things that give them ideas for their lives. They always put themselves out in front of others to make other see their successfulness and learn for them but this doesnt mean that they are being proud but they are making others want to be successful also. Another quality that should be in a person called successful is being committed to their work or to the things they do in their life. A successful person should always be committed in what they are doing and in what they want. People who are committed will stay focused in their goal even if it takes months to achieve it. A successful person who is committed in their work will see the success in a big picture which will be the big gain in their life and that will help them stay focused and keep them motivated in everything. Being committed to something that will take a long time to see the success make a person to be patient and wait for their success. This is what I say a successful individual. Additionally, being persistent is another quality that makes a successful person. Persistent means being determined. There is no such thing as giving up for a successful person. They never give up on anything that they do. They make sure that they find ways to make a thing that they are doing a success. This is why they are called as a successful person. For a successful person, success is 98% and 2% is their talent. They always say to themselves that they can do it no matter what happens, they seldom give up, and they gather all the things or information they need to make their work a success. This is they quality that should be in a person who says themselves as a successful person. Furthermore, being adaptable and flexible is another quality that a successful person should have. A successful person should always go with the flow in order to get thing done. Being adaptable with the place we are or the people we are with is a way to success. Take things easy, learn to be with many type of people and learn from them is the smartest way to walk in the road of success for our lives. Other than that, a successful person also should also have the quality of being flexible. Being flexible with their boss or colleagues is another way to climb up the stairs of success. Therefore as for me, a very good quality of a successful person is being adaptable and flexible. Another quality that makes me feel justified calling a person successful is their creative mind. Having a creative mind is a good way to make work done fast. Successful people who have creative mind know how to solve their problem with creative and innovative thinking. When given a work to do and ask to do it with creative new ideas, a successful person with a good creative mind wouldnt have a problem doing the work. A lot of new ideas should be given, a successful person always thinks out of the box, look around for new things to be taken foe the work, scroll around there and here to get new things. A successful person should always be creative and does work without fail and submit in right at time. More than that, there are still a few more qualities that I feel a person should have in order to call them successful; being spiritual. Being spiritual is another good quality that a successful person should have in order to have a strong spirit. A successful person should have a deep commitment to their spiritual side of their life. Successful person understand their life is more than just a life but is it a deep feeling that come within their life. A successful person let their spirit guide them, but in the right way of course. They follow what is right and they know how much their life important is for them. Our soul is the powerful thing in any life form and it can do wonders. Another quality that should be in a successful person is patient. Patient is very important for everyone in this world but as a successful person, it is more important for them. That is because patients can even change a good person to a bad person in seconds. That is why a successful person should have a lot of patient. Success takes a lot of time to build. Successful people are people who are happy, but still they have to allow the things they want to come in their own timing. That is where they have to be patient. Other than that, they also have to be more patient when they are in work place, when there are with some personal problems or family problems. When they get to be to patient and solve the entire problem, which is when they really become a successful person. This is why I include patient as a quality to justify a person is successful or not. In life, we must take responsibility, 100% responsibility. No matter what happens, we must be responsible and think in way that because of us only that incident took place. It is the decision that we made yesterday that lead us to something in our life today. We shouldnt keep on blaming others for what we did, if we keep on doing that, we will never achieve anything in our life because we are giving away the power to control the situation and when this always happen we will be never called as a successful person. This is why responsibility is very important as a quality in a successful person. A successful person is a person of taking all responsibility because we are given a work with trust of responsibility that we will go it with our best creative ideas and hard work. In a nutshell, to be a successful person, we must always believe that we can achieve it. Most people dont believe that they can do it. They dont believe that they can be rich or successful in their life. This is why the negative thoughts in a human can downgrade them and never make them successful. We must always believe in what we achieve in, this thinking will automatically open our mind and bring a potential within us, everything becomes possible for us and there comes a successful us in our mind and ourselves. Those were all the qualities that make me feel justified in calling a person successful individual. I also want to be called as a successful person, therefore I guess I must make other say that I have all that qualities but then before that I must plant all that qualities in myself and make it grow with enough sunlight, air and water and never forgetting fertilizer to make the plant in me to be more greenish. I am also a successful person.

Effects of television on children Essay

Every day for the few decades; children have been subjected to the harmful messages of advertisers on television. There is some discussion in the literary works over the years at which adolescent children can distinguish television broadcasts from programs, and when they can conjure up and want what they lay their eyes on and when they are able to figure out that the advertiser’s goal is to sell a manufactured product. Resolution of the dispute has been hindered by methodological difficulties and models which fail to fully apprehend and figure out children’s acknowledgments to advertisements. This research uses a book and ecologically accurate method of searching how toy advertising act on children by studying their demands sent to Santa Claus, monitoring game commercials and obtaining television viewing data. Eighty children aged from 5 to 7 years, who had set forth the messages to Father Christmas, were consulting with looking upon the extent and quality of their television viewing. Reports and related data were also analyzed for 16 nursery school kids, aged 4 to 5 years, using survey replies from their parents. Overall, kids who observed more commercial television were found to call for a larger number of things from Santa Claus. These kids also demanded more branded items than kids who watched less. Without Regard To, the children’s demands did not agree significantly with the most every now and then advertised game merchandise on television during the build up to Christmas. An accurate relationship was founded between watching television solely and number of demands. The Effects of Television on Children Television was invented eighty five years ago by a farm boy named Philo by mistake, now it’s one of the main sources of entertainment, education and problems worldwide. At many different ages, kids observe and understand television in many different ways. In broad, it depends on their consideration and attention, the method they use to help process information and data, their attentiveness to that specific information, and, of course, their own experiences in life itself. Television, movies, series and advertising can affect our society significally and particularly our children. The huge amount of impact that’s caused by different aspects such as how many kids watches television and whether alone or with adults, as well as whether parents discuss what they see on television with their children. Children’s age and personality are also very important factors that help influence the amount of television impact. Television has both positive and negative influences on children. Television has brought many changes to the way children spend their free time. While some of these changes have been good and beneficial, others have had a harmful effect. Thus, the job of this paper is to investigate the positive and negative effects of television on our children who in the course of time will be our future generations. Television has an enormous impact on how children see the world in general. Kids waste more time watching TV than they spend on their school work. Kids and teens between 8 and 18 spend at least 4 hours a day in front a television screen and almost 2 additional hours on the computer (outside school work) and playing video games (â€Å"Kaiser Family Foundation†). Television viewing takes away the time a kid needs to develop very important skills like his own native language, social skills, imagination and most importantly creativity. School kids who watch too much television tend to work less on their homework. When children do homework with a TV in the background, they tend to absorb little information and fewer skills (â€Å"Parenting early years†). According to language and speech expert Dr. Sally Ward, 20 years of research and commitment show that children who are harassed by background television noises in their houses have problems paying attention to voices and calls when there is also a background noise. Television viewing takes away time from writing and improving reading skills through practice (â€Å"Psychology Today Magazine†). Children watching cartoons and series and entertainment television during pre-school years have lower pre-reading skills at age 5. Kids who tend to watch entertainment television are also less likely to read books and other types of media (â€Å"Parenting Early Years†). Television has become a huge part of a child’s life for the past few decades, and there is an argue that there is a link between a kid’s abnormal or aggressive behavior and television violence. Eighty percent of television programs include violence. In addition, it is important that children spending their leisure time in watching television should be controlled by the parents (Judith and Lawrence, 2004). TV violence does not just affect a child’s adolescence; it also affects his or her adulthood. It also can destroy a kid’s mind; the effects can be long lasting and ceaseless. Many psychologists feel that the continuous disclosure to television violence might unnaturally accelerate the impact of the adult world on the child leading him or her to early matureness. As the kid matures into a grown up, he can become frightened, have a greater mistrust towards others, a shallow oncoming to adult problems, and even the unwillingness to become an adult (Judith and Lawrence, 2004). Television includes many acts of violence and destruction not just in violent movies, but also in night news, cartoons and stand up comedies. Studies taken show that television violence makes children less sensitive, cruel, cold hearted, rude, lacking consideration for other and more aggressive. Watching violence on television reduces the sensibility of kids to real demeanor of vehemence. Other studies connect newspapers and TV publicity of suicides to a high risk of suicide that can be committed by children (TV’s harmful effects of kids). In many diverse ways video vehemence can turn into actual violence. As interpreted atop, when kids observe a bit too much television violence the world becomes bland in comparison. Children need to create violence to keep them contented (Erica and George, 2010). Also kids like to imitate fictional and non-fictional characters on television and find it fun. Kids also love to portray models on television and movies because the ideas that are shown to him are more alluring to the spectator than the ones he can think up himself (â€Å"Psychology Today Magazine†). Fictional characters are being imitated widely around the globe like for example power rangers and Ben 10 which children cannot seem to get enough of. Television violence effects are mostly seen and apparent in big cities; aggressive behavior was more admissible in the big cities as long as the child’s popularity was not hindered by his or her aggression (Judith and Lawrence, 2004). In the major cities, violence, felonies and crimes are unavoidable and expected therefore is left unchecked. Many researches were conducted into the topic of children and television violence and in the end pointed and lead to the same direction. There is an indisputable relationship between aggression and television violence. The outcome was acquired in a survey of London schoolchildren in 1975. Greensburg found a significant connection between the viewing of violence and aggression (Erica and George, 2010). In this area the government has made many researches. An experiment was conducted where kids were left alone in a room with a videotape monitoring other kids playing and having fun. Kids who had just seen commercial vehemence accepted many superior levels of aggression than other kids. After quite some time, things got out of hand â€Å"and progressive mutilation began to take place†. The results were published in a report. Sergon Generals report found some† preliminary indications of a causal relationship between aggression and television viewing conduct in kidsâ€Å"(Psychology Today Magazine). During our time it is noticed and observed that extremely coarse and rude programs on television standardize high aggressiveness, shortage of consideration of others, shortage of politeness and respect and public coarseness. All such behavior without doubt influences the conduct of kids in our community. In other researches among United States kids, it was discovered that violence, academic problems, unpopularity with peer and aggression feed off each other. This encourages vehemence behavior in the kids (Television’s Impact on Kids). The combination of continued Television watching and aggression lead to low scholastic standings as well as unpopularity. All these can easily cause more aggression and malicious cycles to begin spinning (Television’s Impact on Kids). Viewing some programs may cause irresponsible sexual behavior in kids (â€Å"Psychology Today Magazine†). Pictures of hypersexual behavior, accidental sexual clashes without any common consequences, made use of programs for example such as BBC’s â€Å"Are You Hot OR NOT? † and sex exploitation in advertising may cause negative consequences for kids. Such movies, programs and TV shows cause very young people to have early sexual relation. Such sexual behavior becomes normal for many young kids with time, though many of them may be a bit mentally and physically traumatized by early sexual issues. In spite the fact that telly can be a very strong method of educating kids about the hazards and liability of sexual behavior, such issues as sexually transmitted infections like AIDS and HIV and unwanted pregnancy are rarely debated in programs with genital content (â€Å"Television’s Impact on Kids†). Research states that kids who spend more time on television are inclined to think that women and men have particular roles in our community (TV’s harmful effects on kids). It is apparent that TV usually shows women as weak and obedient in collation with some men who are usually described as dominating and rigid (TV’s harmful effects on kids). It may provide kids with a full comprehension of what they are awaited in the near future. Impact on self-image, specifically for teenagers, is crucial and well documented. The negative consequences caused by television over the last 10 years in regard of self-image are high increases in bulimia, depression, self-mutilation, eating disorders, and anorexia Watching too much television of any kind has evident psychological and physiological negative outcomes on kids. In Biology it is known as the  «couch potato » syndrome. A lot of studies show that even mild television content reduces imagination and creativity of kids, which in return increases obesity, physical activity, and laziness. In supplement, it leads to inferior grades in school, reduced ability to manage stress and conflict, and offensive behavior in connection with peers. And for your information, obesity in childhood can be highly encouraged by junk food advertised on television to children. Violent shows and late-TV watching has been known to be associated with sleep problems in kids. The emotional stress caused from too much night shows prevent kids from dreaming and may eventually result in nightmares. In supplement, incorrect samples of sleep during the night can easily push kids to be less alert within the day; also advancing poor performance in school (â€Å"Television’s Impact on Kids†). It is very important to know that too much television watching may have a bad impact on academic and learning execution of kids (â€Å"Television’s Impact on Kids†). Especially it is apparent if the time of television viewing replaces healthy mental and physical exercises. Most part of children’ free time must be spent in such activities as exploring nature, playing music and sports, and reading (â€Å"Television’s Impact on Kids†). Besides, the time of TV watching significantly cut back contact with family and companions (Judith and Lawrence, 2004). It is important to take into account the impact of commercialism. There are a number of manipulative commercial messages on television and even at school almost every day. Companies aspire to manipulate kids and with this they tend to hire psychologists to help influence kids. This is called the  «art of winemaking.  » The redundant number of commercial messages has produced a chronic anxiety in teenagers, and many psychologists bear in mind that these messages have raised depressions in kids. The other invalidating effect is that advertising on television raises a claim to acquire something like for example toys. Quite A few studies declare that parents carry on a primary role in social learning of their kids, but if the parent views are not discussed with their children, the medium may instruct and have an impact on them by absence (â€Å"Impact of media use on children and youth†). An example in an account from the American Academy of Pediatrics Task Force on Children and Television, it was decided that: â€Å"Television watching promotes an attraction toward vehemence, an apathy when real vehemence is seen, passive learning, provides unrealistic messages regarding substance abuse (drugs, alcohol, and tobacco), and also encourages the use of tobacco, alcohol, and drugs, and by delivering an unrealistic way of problem-solving and/or dispute resolution and it is linked with obesity because of  «snacks with high calories » pulmonary consumption† (â€Å"Television’s Impact on Kids†). Some specialists, however, believe that television is not all that evil. They restrict though that watching television can be good if it is done in balance, and if the program being viewed is chosen some television shows can inform, inspire and educate. It can be more useful than audiotapes and books in teaching your child about methods like how to bake a cake or how to plant a plant. Studies show that children who view non-violent and educational children’ shows do better at reading, writing and math examinations than those who do not follow these programs. Kids who watch informative and educational presentations as preschoolers tend to view more educational and informative presentations when they get older. They deal with television effectively as a complement to school learning. On the other hand, children who view more entertainment programs tend to view fewer educational programs as they grow older (â€Å"Television’s Impact on Kids†). Kindergarteners who watch educational programs tend to have superior grades, value their studies more and tend to be more aggressive before and after they reach high school, according to a short-term study (â€Å"Television’s Impact on Kids†). Finally, scientists from the University of Siena found out that children experience a painkilling, soothing result by watching cartoons. So there is no harm in watching a little entertainment television here and there, and can be a source of relaxation for children who are in pain or stressed. Conclusion In summary, the viewing and watching of television causes an important impact on the behavior and development of children of all ages. The Television set may have both negative and positive for children of all ages, and many researches have paid peculiar regard to the television percussion on our community and, in particular, our children. Today there is an extraordinary mission to stop the negative impact of television on kids. It is clear that quality-aligned programming for kids must be produced in the approaching future. Furthermore, speaking to kids at their homes with their families together and in school with their instructors about their favorite programs and many other popular programs and films can help kids get a better understanding of things on television and on the world itself. Thus, parents are the greatest impact on the lives of their kids and as their duty must control the state and try to manage their television view. Since we will never be able to convince the mass-media to narrow down advancing sex and vehemence, especially, on television, we can aspire to comply with what our children are subjected and handle them and talk with them about the programs they pay attention to, especially if they are with negative content. Research Sites I. http://freeresearchprojects. blogspot. ae/2012/02/research-paper-on-television-and. html II. http://www. essayforum. com/writing-feedback-3/television-has-brought-positive-negative-effects-children-28297/ III. http://www. odec. ca/projects/2005/kaiser family foundation/zerb5m0/public_html/positiveEf. html IV. http://www. raisesmartkid. com/all-ages/1-articles/13-the-good-and-bad-effects-of-tv-on-your-kid V. Television and Child Development by: Judith Van Evra. Lawrence Erlbaum Associates, 2004 (3rd edition) VI. Media and the American Child by: George Comstock and Erica Scharrer. VII. Psychology Today Magazine: Psychological effects of television. VIII. Parenting Early Years: TV’s harmful effects of kids. IX. http://www. med. umich. edu/yourchild/topics/tv. htm X. http://kidshealth. org/parent/positive/family/tv_affects_child. html