Americ The People, For The Corporations - 1738 Words

America: By the People, For the Corporations I. Introduction Corporate money in politics has become an increasingly prominent issue in the political spectrum of the United States after the 2010 Citizens United Supreme Court decision which lifted the cap on political contributions from corporations, thus increasing the influence companies have on the US electoral process (Shekar 71). This controversial court case brought the issue of non-voter influence on elected officials to the political stage and gave worry to many Americans who sought equal representation in government. In response to the worries of many of these voters, political experts and scholars have written at length on possible solutions to the problem, with three main†¦show more content†¦This large outspending of the American electorate by corporations has caused â€Å"candidates (to) adjust their ideologies, or their levels of polarization, in response to the(ir) funding environment†, shifting the representation in government from the views people to the needs of corporations who are now almost solely responsible for funding elections (Espinoza 1). This shift in representation represents an immense threat to the citizens of the United States and to democracy as a whole, as politicians have now begun to adjust their views to fit that of wealthy campaign contributors to continue to win elections. If politicians continue to care more about catering to large campaign donors than to the people who elect them, the government is no longer a representative system for the people, but a subsidiary of corporate interest. III. Background Corruption in America’s campaign finance system has been a continuous issue since the birth of the country, but it truly took shape after the Supreme Court ruled on the Citizens United v. FEC court case which allowed corporations to be considered people, and therefore protected under the first amendment right of free expression. This decision meant that business and other protected entities could use their substantial financial prowess to influence the political process (Wiist

The Functions of Geography Throughout the Time Periods of...

Geography is the one discipline that throughout history has served many functions. Function like where to get resources, take a trip., find new places and function its served during different eras throughout history Furthermore three of geography most important function thought out history is the purposes it served during the eras of Roman, Greek, Chinese, Islamic and early modern Europe. The important purposes of geography through these ages and the benefit geography got from European Imperialism. During the era of the Greek the purpose geography served was to understand the three disciplines of geography that helped the Greek to understand the world and how the term geography came about. As described in the book the place†¦show more content†¦As told in the book, the place of geography as Strabo work has helped us in Bunbury words (1879:II.209) word (as cited in Unwin, p.51) as â€Å"for the first time to obtain a complete and satisfactory of the state of geography scien ce†. Subsequently Strabo works on formal geography was he wrote an encyclopedia of seventeen books. This relates to certain sub fields of geography from geography science to political science to topography geography and so on. furthermore in complete contrast to Strabo all round version of geography, Ptolemy geography are described in his opening chapter as â€Å" an imitativedelineation of that part of that part of the earth comprehended within our knowledge as a whole ,with its part roughly (lit generally apprehended’( Rylands 1893: 18) as cited in Unwin (p.53). Ptolemy book was different from Strabo as it was an atlas as he describe the globe on a level surface and divided continent into smaller localities and used longitude and latitude to tell where places are. This purpose was important as the Romans allowed us to see the history of geography from a bygone era as they kept the only written records influenced by Greek works(which no longer exist) and have survived to the present day. TheShow MoreRelatedFemale Mathematicians Essay1686 Words   |  7 Pages Throughout history, women have been looked down upon and seen as insubordinate and incapable. Women were never viewed as equal to men until about the 1950s. History will also tell us that men dominated the mathematical scene and have made the biggest contributions in that field, yet this does not seem to be the case. Women have had just as big an impact on math as men have, if not a bigger contribution.They still continue to rock the mathematical world today. Various women such as Hypatia fromRead MoreThe Opportunity For Travel Anytime Of The Year1052 Words   |  5 Pageseducational tool, which could be even more rewarding than a formal educational setting. A text should be used as a reference only when learning your state history. Traveling and stopping at famous landmarks is the most efficient and worthwhile way to learn about your state. 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It is considered the most successful joint venture in history between an American and a Japanese company. It was established in 1962 based on 50:50 partnerships with Rank Xerox, which

Government Has Defined the Policies Whether â€Myassignmenthelp.Com

Question: Discuss About The Government Has Defined The Policies Whether? Answer: Introducation For having the smooth functioning of every company, it is very important for them to have the good business practices and that too shall be within the limits of the defined procedures and the policies laid down by the government. These have been enacted through the Corporations Act, 2001, Accounting standards and similar policies. In this report, the major focus has been made on the accounting standards. Accounting standards helps the company in getting the financial statements prepared in the uniform and consistent manner so that the financial statements of the company can be compared with the financial statements of the other company operating in the same industry by the users of the financial statements. In this report, three case studies have been discussed and all the cases have been cleared by making the reference to the relevant accounting standard and wherever necessary separate calculation has been made. With this aims, the report has been made available to the use On the beginning of the financial year 2014, Magenta Company has bought the machinery amounting to $200000. The company has recognized the machinery on the basis of the cost model and not revaluation model. At the end of the financial year 2017, the company has decided to change the method of valuation to the revaluation model and thereby the accounting policy has been changed. At first the requirements of the Australian accounting standard 108 on accounting policies and changes in accounting estimates has been detailed and after that the requirements of the Australian accounting standard 116 relating to property plant and equipment have been discussed. Change in Method of Valuation In this part, reference has been made to the provisions of the Australian Accounting Standard number 108 which is on accounting policies and changes in accounting estimates. In accordance with Para number twenty and of twenty one, following are the situations where accounting standard allows the adoption of the accounting standard on the voluntary basis (Australian Accounting Standard Board (AASB), 2011): Where the entity applies the provision of the accounting standard before the date of its becoming applicable, it can never be stated that the company has adopted the accounting standard on voluntary basis. The entity will be said to have the accounting standard applied on voluntary basis during the financial year only when the declarations have been made by the other standard setting bodies or the professional bodies who is responsible for making the standards and also when there is no accounting standard on the relevant and given subject. The accounting treatment for change in accounting policy from the cost model to revaluation model shall be done in the following manner: If the revalued amount is higher than the cost, then the difference shall be transferred to the revaluation surplus and otherwise the amount will be written off from the revaluation surplus. The assets so revalued are then recognized at the revalued amount less the depreciation expense and the amount of impairment loss. (Taplin, Tower and Hancock, 2002) Journal entries in relation to Machinery As per the Australian accounting standard 116, the journal entries have been detailed below relating to the machinery and depreciation for consecutive period of six years (Australian Accounting Standard Board (AASB), 2010). Journal Of Magneta Limited Date Particulars Debit Credit 01/07/2014 Machinery - Asset $200000 To Bank $200000 30/6/2015 Depreciation $25000 To Accumulated Depreciation $25000 30/6/2015 Accumulated Depreciation $25000 To Machinery - Asset $25000 30/06/2016 Depreciation $25000 To Accumulated Depreciation $25000 30/06/2016 Accumulated Depreciation $25000 To Machinery Asset $25000 30/06/2017 Revaluation Surplus $15000 To Machinery - Asset $15000 To Accumulated Depreciation $22500 30/06/2017 Accumulated Depreciation $22500 To Machinery Asset $22500 30/06/2018 Revaluation Surplus $20500 To Machinery - Asset $20500 30/06/2018 Depreciation $18400 To Accumulated Depreciation $18400 30/06/2018 Accumulated Depreciation $18400 To Machinery - Asset $18400 30/06/2019 Depreciation $19640 To Accumulated Depreciation $19640 30/06/2019 Accumulated Depreciation $19640 To Machinery Asset $19640 1/7/2019 Cash $60000 Accumulated Depreciation $19640 To Profit on Sale of Machinery $25680 To Machinery Asset $53960 Greymouth Limited is the company which has the business of chemicals has commenced the operations for constructing the chemical plant in the year of 2014. The company is required to obtain the license from the government and has obtained the same. The condition of the license has moved the company to look into the applicability of the accounting standard number 137 and how the same shall be complied with. The accounting of the same has been detailed below: Cost of Decommissioning Provisions or not As per paragraph 10 of the Australian Accounting Standard 137 on the Provisions, Contingent Assets and the Contingent Liabilities, provisions are defined as the amount set aside by the company in order to meet the obligation that will arise or become due in the future will full probability. In accordance with the paragraph number 14 of the Australian Accounting Standard 137 on the Provisions, Contingent Assets and the Contingent Liabilities, the provision shall be recognized only when the following conditions are satisfied (Wells, 2011): The company possess the liability for any act which has been derived as the result of the past event; There is the high chances that the there will be the outflow of the resources of the company to meet out the obligation and The company will be able to measure the cost in real terms (Australian Accounting Standard Board (AASB), 2010) Since in the case of this company, the cost of decommissioning is predefined and is clear that the company will be require to dismantle the plant after the expiry of the useful life of the asset. Thus, first condition is satisfied that the liability has occurred as a result of the past event. As there is the full probability that the company will pay the amount of liability and thus second condition is satisfied. As the cost of decommissioning has been measured and thus third condition is also satisfied. Thus, the amount shall be recognized as the provision. AMOUNT OF PROVISION Following methods have been prescribed by the paragraph number 36 to 50 of the Australian Accounting Standard 137, for calculating the amount of the provision that shall be recognized in the financial statements of the company. First method that has been specified is the best estimate. According to this method, the value of provision is recognized which is equivalent to the estimate of expenditure equal to the funds required to meet the present obligation. It represents the amount to be settled at the end of the reporting period. Second method is the present value method. It is usually applied where the effect of the time value of money is very material to the financial statements. The amount of provision will be the present value of the expenditure that will be incurred in order to settle the obligation. The company shall use the pre tax discounting rate equivalent to the cost of capital of the company. Third method is the method which is related to the happening or non happening of the future events. If there is high certainty that the future event will definitely occur then the amount of provision will be equal to the liability that will come when the event will happen in the future. As per the given case study, the best and appropriate method will be the present value method as neither the liability can be estimated on the basis of the best judgment nor it can be calculated on the basis of future event. As in the given case the risk and uncertainty factor which is the probability has been given. The amount of provision shall be calculated by multiplying the cost with the percentage of the chance of occurrence. The calculation has made in the given table: S. No. Cost Probability Amount A $520000 15% $78000 B $500000 80% $400000 C $300000 5% $15000 GRAND TOTAL 493000 D Discounting rate Given 5% E Provision 447166 As per the above table, the chances of occurrence of the $50000 cost are very high and the provision is come out as $400000. Keeping in view the consideration of the prudence, the amount of provision of $447166 shall be recognized as the provision under the head of Current Liabilities in the Balance Sheet. JOURNAL DATE PARTICULARS DEBIT CREDIT 30/06/2016 Decommissioning Expense $493000 To Provision $493000 30/06/2017 Decommissioning Expense $469524 To Provision (493000/1.05) $469524 Checking for Fulfillment of the Definition under each option The Para number eight of the Australian Accounting Standard number 138, the asset shall be said to be intangibles only if they are identifiable but does not possess any physical existence through which it can be touched and does not have any form of the consideration which can be measured in monetary terms easily. Further as per Para Nine of the same standard, intangible asset shall contain the following to fulfill the criteria: It should be Identifiable Shall possess the Control and Shall possess the future benefits in economic terms. For checking the criteria of identifiable, following conditions are required to be checked: The asset which can be easily separated or is capable of being divided and can be easily available for sale, exchange or rent or similar activity; The asset shall be derived from any form of the contractual rights or any form of legal rights irrespective of the fact of being transferable or separable. (Australian Accounting Standard Board (AASB), 2015) In the case of the Option 1, the computer software doesnt satisfy the criteria and hence cannot be said as identifiable as there is the restriction on selling or transferring or separating it. In the case of Option2, the computer software has satisfied the criteria as the same is easily separable and transferrable. In the case of Option3 also, the computer software has satisfied the criteria as the same is easily separable and transferrable. Parameters for Recognition The intangible assets shall be recognized only if there is the high probability that the asset will be able to generate economic benefits in the future and the cost of that asset can be easily measured in reliable terms. This has been mentioned in paragraph number 20 of the Australian Accounting Standard 138 on the Intangible Assets. Further as per paragraph 52 of the Australian Accounting Standard 138 on the Intangible Assets, there are two phases. One is research and other one is development. No asset is recognized in research phase rather it is charged to profit and loss statement. The asset is recognized in the development phase on the fulfillment of the conditions like measurement of cost in reliable terms, technical feasibility, etc. In case of Option 2 and Option3, amount of $40000 will be recognized as the cost has been measured reliably and project is technically feasible. Conclusion the above analyses of the each of the case study, it is to conclude that the accounting standards are the basic for each accounting work and helps in providing the useful information to its users including the stakeholders of the company. Recommendation has been to include the adoption and correct application of the accounting standards as the core part of the policies of the company. References Australian Accounting Standard Board (AASB), (2010),"AASB 137 Provisions,Contingent Liabilities and Contingent Assets"Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf Australian Accounting Standard Board (AASB), (2010),"AASB 116 Property, Plant andEquipments" Retrieved fromhttps://www.aasb.gov.au/admin/file/content102/c3/AASB116_0704_ERDRjun10_07 -09.pdf Australian Accounting Standard Board (AASB), (2011),"AASB 108 Accounting Policies, Changes in Accounting Estimates andErrors" Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB108_0704_COMPmay11_07-11.pd Australian Accounting Standard Board (AASB), (2015),"AASB 138 Intangible AssetsRetrievedfrom https://www.aasb.gov.au/admin/file/content105/c9/AASB138_08 15_COMPoct15_01 -18.pdf Taplin, R., Tower, G. and Hancock, P., 2002, June. Disclosure (discernibility) and compliance ofaccounting policies: AsiaPacific evidence. InAccounting Forum (Vol. 26, No. 2, pp. 172 -190). Blackwell Publishers Ltd.. Wells, M.J., 2011. Framework-based approach to teaching principle-based accounting standards. Accounting Education, 20(4), pp.303-316.

Theraputic Value Of Music Essay Research Paper free essay sample

Theraputic Value Of Music Essay, Research Paper Title: Music Has Therapeutic Value Argument Essay Format Attention Grabber: Stress. Anxiety. Frustration. # 8220 ; All the things in my life are non traveling as they should be! Time is non on my side. There is no clip for the things I have to make every twenty-four hours any longer! # 8221 ; Thoughts, such ideas with choler go through my head as I am driving my kids to their athleticss nine patterns after a twenty-four hours of school. Upon their choice up, they are in their ain happy universes with perfectly no attentions or concerns to worry them. They do non cognize of all my concern, my battles as their female parent, or my day-to-day conflicts. Equally shortly as I start the auto into gesture, my oldest girl turns on the wireless and all of sudden, the auto is quiet with no 1 speaking but merely hearing. The music non being excessively speedy in tune or excessively slow. We will write a custom essay sample on Theraputic Value Of Music Essay Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page My kids must hold had their ain wrestlings throughout the twenty-four hours at school because they seemed to hold relaxed merely as I did when the music began to sound. They seem to hold become more content with merely sitting back in an car and merely basking more of their drive place to their pattern lucifers. Music. Pure enjoyment. Comforting. Relaxing. Background: By merely listening to music, it can assist cut down emphasis block out negative emotions in an person. Music is known for extinguishing anxiousness, defeat, and depression. With assorted types of music to take from, all have different effects on a human being. For energy, sounds with cheerful beats have been used before exercises or athleticss games with jocks. With quieting one # 8217 ; s self down in head, single veer toward listening to lighter beats and tones to carry through a relaxed temper. Many surveies and experiments have been performed throughout the old ages to turn out that music does hold good values to persons. Many of music intents is entirely focused on amusement merely but with grounds, music can be used in helping emphasis. Position Statement ( Thesis ) : Music has curative value, as many research workers have found. Through studies and surveies, this theory is proven. # 1-Logical Appeal, Reason With Evidence: After appraising a group of pupils at San Juan College in Farmington, New Mexico, of the Spring semester of the twelvemonth two 1000. The pupils were given optional pick-and-choose questionaire. The graduated table being rather simple. The computations include each per centum indicating the runs represented 50 to sixty San Juan College pupils. A 10 per centum response is represented five to six 100 pupils. The study resulted in the followers: Emotional and Ethical Appeal ( if appropriate ) : The study consequences were high in persons listening to more than four hours of music per twenty-four hours. The # 8220 ; none at all # 8221 ; class had no Markss at all saying everyone listens to music sometime or throughout their yearss. The highest mark for intent of listening to music was for enjoyment and 2nd, for relaxation. The pupils at San Juan College agreed that music could be used as therapy with a 95 per centum to five per centum consequence. About half of the pupils that participated in the study are parents. The study included age for extra study information, 60 per centum of the pupils were between 18 and 25 old ages of age, 20 per centum between 26 and 35. Ten per centum, both age classs of 35 to 45 and 46 or older, was tallied on the study. A subdivision on the study included inquiring the pupil to portion any experiences of music as therapy in their lives and some responded with, # 8220 ; Classical music was played to see if listening to it would break my classs? and it did. # 8221 ; # 8220 ; I listen to music when I # 8217 ; m mad. It helps me unagitated down. # 8221 ; # 8220 ; When a decease occurred in my household, I couldn # 8217 ; t slumber. During reding, they gave us some recorded music to listen to to assist us kip better at nights. # 8221 ; # 8220 ; Music is indispensable for me because it is the lone manner I can travel to sleep.† â€Å"Listening to music quiet me and tends to help in acquiring rid of headaches.† â€Å"Music relaxes me when I need it and besides it helps me acquire pumped up for athleticss or for work.† # 2-Logical Appeal, Reason With Evidence: Many surveies have been performed and one of them on a group of down striplings. Two signifiers of therapy performed on them to happen which worked best were massage or music therapy. First, 30 striplings around the age of 18 were indiscriminately assigned to rub down and music group. All were unmarried and their socioeconomic position was low. Sixty per centum being African American and the other 40 per centum were Hispanic. After the massage and music Sessionss, three-minute EEG ( EEG ) recordings were obtained. With a stretchy lycra # 8220 ; EEG # 8221 ; cap that was topographic point on the participant # 8217 ; s caput, electrodes were positioned and topographic point at the outer canthus and around one oculus. Eye motion and gross motor motion was monitored. The massage therapy the striplings received were of a Swedish manner which consisted of long, wide shots, utilizing moderate force per unit area, and administered to the dorsum, weaponries, custodies, and cervix. The music therapy given to the striplings involved listening to fifteen proceedingss of elating stone music. This music had antecedently been selected by another group of striplings who were similar to the group being studied. The music list consisted of # 8220 ; Straight Up # 8221 ; by Paula Abdul, a vocal that is cheerful and can be dance to. # 8220 ; Nasty # 8221 ; by Janet Jackson, another wellbeing and dance vocal. # 8220 ; Vision of Love # 8221 ; by Mariah Carey, this vocal is a love lay. The last vocal was # 8220 ; Keep the Faith # 8221 ; by Michael Jackson and is a moderate in pacing and an inspirational vocal. All pupils wore earphones while listening to the vocals. Though both massage and music therapy altered the depressive symptoms, music scored the most over the massages received ( Jones 2 ) Emotional and Ethical Appeal ( if appropriate ) : # 3-Logical Appeal, Reason With Evidence: Human existences have ever found intensely personal significance in forms of sound. Robert Jourdain has examined the encephalon and its forms to sound in his book, # 8220 ; Music, the Brain, and Ectasy. # 8221 ; Mr. Jourdain has found that our encephalon makes sense out of what it hears and makes a relation. If we are stressed and music begins to play, our encephalon will utilize the music as a tool to assist in get bying with the emphasis or defeat. Emotional and Ethical Appeal ( if appropriate ) : It is frequently read or heard in the imperativeness that the right side of the encephalon is relational and the left side of the encephalon is analytical. Harmonizing to Jourdain, such descriptions are highly na? ve and are a misconception of what laterilization is all about. Laterilization is the impression that each side of the encephalon dominates certain activities. Laterality does non intend absolute control harmonizing to Jourdain. ( Jourdain 280 ) The generalisation of the functions of the two sides of the encephalon is that the left encephalon is peculiarly concerned with patterning dealingss between events across clip, while the right encephalon favours relation between at the same time happening events. The left hemisphere specialized in non jus the grammatical transmutations of linguistic communication but besides trains of analytical thought, intent of physical motions, perceptual experience and coevals of rhythmic forms in music. While the right hemisphere is adept of patterning dealingss, organic structure place, and dealingss among sounds and the musical chords. Laterality in tune processing goes to the right hemisphere. ( Jourdain 281 ) Possibly more Entreaties: Opposing Position: Logical Appeals ( And perchance ethical entreaties ) to Refute: Repeat of Position Statement: Music has curative value, as many research workers have proven. Though the unfavorable judgment and dissensions from others, music has a definite positive consequence overall.