Analysis Of The American Colonies - 933 Words

As I sit way in the back, I do not grasp your attention. I am nothing but a buzzing fly that can be easily ignored. Ignored I will no longer be. I will continue to destroy property and start disruptions until I am notice. Until my voice is the loudest among all colonist. We, as less fortunate citizens, came to these colonies to get a new experience and branch away from the total rule by the British. However, when something goes wrong, we run back as if we are little children. There comes a time where we have to let go of this and no longer run back. We must learn to take a beating and let that be a lesson to ourselves that maybe it is time to do something different. We cannot grow as a colony if we continue moving this way; that is†¦show more content†¦Ã¢â‚¬Å"Man being born, as has been proved, with a title to perfect freedom, and an uncontrolled enjoyment of all the rights and privileges of the law of nature, equally with any other man, or number of men in the world...† I do not feel equal in any way, shape, or form. Therefore, I will demand liberty from both the Patriots and Loyalists because I am just as important to this colony as all of you are. The women, slaves, and landless labors all contribute in some aspect rather it be big or small. We buy your goods, shine your boots, farm your land, and much more. If we were to stop with our services, this colony will slowly start to fail. At this point, you have realized that the mob is capable of much. We caused such an upheaval with the Stamp Act that it caused collectors to remove themselves. In my opinion, we did all you elites a big favor because the fancy documents you have would require taxes now. The British did not have a right to tax us; they chose to bring an army here and put themselves into debt. We could have formed our own army and protected ourselves, which would have saved us money. And if we are to be taxed, it should be beneficial to us not the british government. Furthermore, Locke believes that the people have every right to overthrow things we are not in agreeance with. As it is stated in his From Second Treatise Government ,â€Å" salus populi suprema lex†, which translates â€Å"the good of the peopleShow MoreRelatedEssay about Individualism in American History1470 Words   |  6 Pagesbeginning of American history there have been struggles for individualism. The American Revolution, the American Civil War, and the separation from family life are all examples of individualism in American history. Individualism is an American paradigm designed by the modern societal structure that is an altered idea of the foundation by immigrants. In today’s society the struggle for individualism is more personal and represents how American values have shifted since the beginning of American historyRead MoreEssay about Jamestown Project1374 Words   |  6 Pagesdiscusses the monumental landmark, the colony of Jamestown, was in Atlantic Hi story. The story of Jamestown is told in a much more authentic, elaborate style than our textbooks has presented. As Kupperman points out, Jamestown was not only important to United State’s history but also to British history. From the motivations to the lasting effects, she gives an accurate account of all components involved in Jamestown. Also, there is a chapter devoted to the Native American experience, which shows a non-WesternRead MoreAmerica Is A Birthing Ground For Religion1708 Words   |  7 PagesHistorically, American history has been about the diaspora not so much the historical footprint and legacy. Wars have broken out and riots have been caused over that idea alone. That is what makes this country so unique; standing for diversity and intervention for the greater good time and time again. But one thing has persevered since the beginning of this great nation, and that is religion. America is a birthing ground for religion and has provided the safety needed to practice religion in suchRead MoreUnited States Declaration of Independence Analysis Essay1075 Words   |  5 PagesIndependence† which was published on July 4th, 1776. It was written by Thomas Jefferson and adopted by the Second Continental Congress, states the reasons the British colonies of North America sought independence in July of 1776. The declaration opens with a preamble describing the documents necessity, in explaining why the colonies have overthrown their ruler, and chosen to take their place as a separate nation, and to be independent in the world. The United States of America only has a little overRead MoreRhetorical Analysis Of The Declaration Of Independence.1343 Words   |  6 PagesRhetorical Analysis of the Declaration of Independence The Declaration of Independence is arguably the most important historical work of the pre-modern era. Because of this document, America was recognized for its brash, albeit just demands for independence from Britain. Aside from the obvious historical significance and precedence of the document, its composition was constructed in such a way that conveyed the determination of a new nation to be one in its own. Historical context and rhetoricalRead MoreThe Abandoned Colony by Karen Ordahl Kupperman914 Words   |  4 PagesThesis: The Roanoke colony proved to be an unsuccessful venture in the New World for England, since leaders of the expedition held the viewpoint that privateering would prove to be the most profitable aspect of founding the new settlements in the West. However future, still unsuccessful attempts to make a permanent colony at Roanoke, helped England understand how to build a prosperous one; and it became a building block for establishing future colonies for England and helped shape the ideas thatRead MoreThe American Revolution Was Truly Revolutionary Essay1382 Words   |  6 PagesRevolution and the American Revolution. Through an examination of the social, cultural, economic and political causes of the American Revolution, an exploration of key arguments both for and against the American Revolution, and an analysis of the social, cultural, economic and political changes brought about by the American Revolution it can be demonstrated unequivocally that the American Revolution was indeed truly revolutionary. By the time of the late 18th century, the colonies had grown sociallyRead MoreAnalysis of Edmond Burke’s Speech Essay984 Words   |  4 PagesAnalysis of Edmond Burke’s Speech on conciliation with America Edmund Burke was an advocate of reason, order, and peace. Based on his comments in his speech he believed that as families pass down their possessions to their children, the crown and its privileges should also be passed down to the colonies. Although Burke was not a supporter of war but he did have a fondness and empathy for the colonies. He felt that traditional ways of doing things should be preserved and anything to the contraryRead MoreAlternate Outcome At Fort Ticonderoga874 Words   |  4 Pagesknowledge of surveillance techniques to Fort Ticonderoga to aid in their post and give better forewarning of a potential attack. Secondly, had the British force at Fort Ticonderoga had cavalry scouts assigned to it, there would not have been much of an American Revolution. The cavalry scouts would have picked up the trail of Colonels Allen, Arnold, and the Green Mountain Boys. The Scouts could have performed reconnaissance and then reported back to the garrison commander, putting the whole fort on guardRead MoreCritical Analysis Of The Myth Of Pocahontas1365 Words   |  6 PagesCritical Analysis of the Myth of Pocahontas John Smith was a president for one year when Jamestown colony was faced with extreme times of difficulty from 1608 to 1609. Smith was instrumental in the endurance of his colony during that year of difficulty through his leadership style (Tyler 27). Smith participated in battles in his early years whereby he served as a soldier in French and Dutch armies as well as a general in the Transylvanian army. Owing to his notable successes in battle, he was considered

The Fine Line between Freedom of Speech or Hate Speech

Question 1: Islam is of the devil shirts in public school. Legal challenges -- freedom of speech or hate speech? It didnt take much digging to find that the shirt, which is offensive to me (and I am Catholic), was inspired by Dove International -- whos head is none other than Quran burning Terry Jones. In my own opinion, Terry Jones is as much a domestic terrorist as Fred Phelps of the Westboro Baptist Church. Comparing both leaders and their churches -- both are small (less than 100 members), and both are in the south, and in my opinion both profess hate speech. However, the SCOTUS has ruled that the WBC has a right to express their beliefs, and the Southern Poverty Law Center never designated the WBC as a hate group. At issue, however, is whether the children in a Florida public school had the right to wear t-shirts that were distracting to a positive learning environment, and whether the school district had a right to ban the children from wearing them. Schools are not public forums where the freedom of speech would be as protected as they would if they were in a park or other grounds. Schools have the right to set a precedent that is condusive to learning for all who are within their walls. In Tinker/Des Moines, the SCOTUS ruled that students DID have the right to wear armbands as a sign of protest against the Viet Nam conflict because their wearing of the armbands did not inhibit the positive educational environment of the other students. InShow MoreRelatedSpeech On Freedom Of Speech1484 Words   |  6 PagesEthics Freedom of Speech Professor Hunt Culver Stockton College Freedom of Speech Americans have many freedoms that people in other countries can only wish they had. Just imagine a life where you could possibly be killed for speaking your mind and stating your opinion, other countries are living lives like that. According to Katy Davis, The United States ratified the first amendment on December 15th 1791 (Davis, n.d). We as a country don’t know where the government draws the line betweenRead MoreHate Speech And Hate Speech967 Words   |  4 PagesHate Speech: No Exceptions for Malicious Intentions As a constitutional right, people often exercise their right to freedom of speech believing that they also have the right to voice their opinions which can be provocative to opposing parties no matter where they stand. There is a defining line between what can be constituted as hate speech and free speech. Depending on the way that it is expressed, voicing an opinion can easily be misinterpreted causing certain people to feel threatened or attackedRead MoreStudent Code Of Conduct And Employee Handbook867 Words   |  4 Pagesdiscuss public schools in protection of student from cyberbullying and its relationship with 1st Amendment. Cyberbullying â€Å"The jurisdictional line between the public, outside world and the schoolhouse gate is becoming less relevant, however, and physical barriers may no longer solve the problem of whether or not students can be punished for their on-campus speech.†(Boyd, 2010, p.1216). Cyberbullying is a serious offense in Beaufort County. Procedures require that employees transmit the complaint to theRead MoreCensorship from Obscene Material1066 Words   |  5 Pagesin the 1990s, citizens in our society are being bombarded with obscene material from every direction. From the hate lyrics of Guns N Roses to the satanic lyrics of Montley Crue and Marilyn Manson to the sexually explicit graphical content of todays movies, the issue is how much society is going to permit and where we, as a society, should we draw the line. The freedom of speech has always been considered a right, but that doesnt mean that you can shout, Fire! in a crowded movie theater.Read MoreThe First Amendment : The Second Amendment1738 Words   |  7 Pagesamendments today. Everyone in the world uses it and sometimes takes advantage of it and most times uses it when needed to. The Bill Of Rights was created on December 15th of 1779 and was created to make some rules in the future because no one had the freedom to do anything. Most were punished if they spoke their opinion, they did not even have the right to choose their own religion. But that all changed when James Madison wrote the Bill of Rights which is our first ten amendments. The First AmendmentRead MoreEssay on Music Censorship1049 Words   |  5 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Today, in the 1990s, citizens in our society are being bombarded with obscene material from every direction. From the hate lyrics of Guns N Roses to the satanic lyrics of Montley Crue and Marilyn Manson to the sexually explicit graphical content of todays movies, the issue is how much society is going to permit and where we, as a society, should we draw the line. The freedom of speech has always been considered a right, but that doesnt mean that you can shout, Fire! in a crowded movie theater.Read MoreThe Freedom Of Speech Protected Under The Frist Constitution Essay1769 Words   |  8 PagesThe freedom of speech protected under the Frist Constitution in addition to other beloved values has often struggled in the world with its concept of what’s exactly determined as free speech and what’s not. In other words what’s free speech meaning that a person can state his or her personal opinion as opposed to Hate speech which is meant to offend threatens and insults groups, based on race, color, religion, national origin, sexual orientation, disability, or other traits. It seems that in someRead MoreThe Pros And Cons Of Free Speech1328 Words   |  6 PagesFree speech is important. It enables humans to openly express any thoughts, opinions, or ide as one may have without the risk of government oppression or censorship. Social media act as platforms that promote free speech, as social media allow any person’s thoughts, opinions, or ideas to be shared with the world at the simple click of an â€Å"enter† key. However, there do exist limitations to free speech when threats or hate speech become involved. In these instances, ramifications and legal actions canRead MoreThe Police Officer At Unknown Police Department1635 Words   |  7 Pageshave a nice glass of fine apple cider while expressing his views of the people he dislikes. Christenson uses terrible words to describe minority’s in his community for a couple of days know. Christenson has frequently made comments on Facebook that some have considered racist or homophobic. Some in the community have pointed this out to the police chief at the station. When I see cases like this there are a few things that pop up in my mind that include, what is free speech and what is the importanceRead MoreThe University Of North Carolina At Chapel Hill3032 Words   |  13 PagesChapel Hill opened in 1795 as the first public college in the United States. Since then, free speech and the formation of independent ideas and opinions have been seen as integral parts of a student’s educational experience. Unfortunately, through the categorization of public college campuses as designated public forums and the implementation of restrictive student conduct codes and debilitating free speech zones, universities are denying students the expression they deserve. While these policies were

Impairment Loss and the Disclosures

Question: Describe about the Impairment Loss and the Disclosures. Answer: Introduction An impaired asset relates to the asset of the company that bears a market price lower than the amount listed on the balance sheet of the company. The probable accounts of the company to be written down are goodwill, long-term assets and accounts receivable for the carrying value bears a longer time span for impairment (Carlin and Finch, 2010). On the adjustment of the carrying value of an impaired asset, the loss is eventually recognized on the income statement. According to AASB 136, Impairment Loss refers to the value through which the carrying value of the asset or money producing unit surpasses its recoverable value. Here carrying value appertains to the amount upon which an asset is identified in the balance sheet after deduction of the accumulated depreciation along with accumulated impairment losses (Hashim, Li, and OHanlon, 2016). Nature of Impairment Loss An entity requires making a yearly assessment relating to each and every indication reflecting to each and every indication reflecting to an impairment of any asset. The following are considered as indications of impairment: (a) External source of data includes- 1.significant reduction in the market value of the asset, 2. adverse change in markets, technology, economic conditions, or laws, 3.increase in the rates of interest or rate of return.(b) The internal source of data include- 1.asset becoming obsolete or experiencing physical damage, 2.assets laying idle, being discontinued or operations being restructured, 3.An economic performance of the asset not meeting up with the expectations.(c) Dividend provided by the subsidiary, entity jointly controlled or associate- 1.in the investees consolidated financial statement, the assets including goodwill is exceeded by the carrying amount of the investment provided in a separate financial statement, 2. The dividend of the subsidiaries sur passes the entire comprehensive income which is jointly controlled entity during the term to which the dividend is declared. On receiving any indication regarding impairment of an asset, the entity needs to estimate the amount recoverable from the asset. Impairment assets possessing an indefinite useful life and goodwill are required to be tested relating impairment at least annually, whether having an indication of impairment or not. If it is difficult for estimating the recoverable amount relating to an individual asset then, in that case, the entity is required to determine the amount recoverable from the cash generation unit (CGU) belonging to the asset (Olante, 2013). These units are detailed in Para 66 to 79 of AASB 136, which are as follows: 1. It is the smallest group of assets identifiable, generating cash inflows independent from the cash inflows of other assets, 2. The existence of an active market relating to the production of output by an asset or the group, then the same should be recognized as Cash Generation Unit, 3. Consistent identification of the CGU must be accomplished from period to period for similar set or type of assets unless there is a justifiable change, 4. Determination of the carrying amount of CGU must be undertaken on a consistent basis in the manner in which the amount recoverable of the CGU is concluded. Relationship of the Goodwill CGU is provided in Para 80-90 of AASB 136 where in a business combination the goodwill acquired should be allocated to CGUs or its group by benefits expected by the synergies of the combination. Monitoring of every CGU to which the goodwill is apportioned should be least inside the entity for internal management purposes and to be smaller on an operating segment which is determined according to operating segments in AASB-8 (Payne, 2011). A CGU experiences impairment loss in the following manner: a) an impairment loss is equal to the excess of the CGUs carrying amount above its recoverable amount, b) allocation of impairment loss to CGU are as follows: 1. Reduction of the carrying amount of every goodwill which is allocated to the CGU, 2. reduction of the carrying amount of the other assets on pro rata basis, 3. While applying the rules an entity in the CGU, it should not reduce any asset lower than the highest value recoverable or zero. An impairment loss incompetent of getting allocated to any asset in the CGU is required to be allocated to the different assets in the CGU (Banker, Basu, and Byzalov, 2016). Reversal of Impairment Loss is provided in Para 109-125 of AASB 136 which are: 1) Assessment of every reporting data, if there is indication regarding any previously recognized loss of any asset apart from goodwill might not exist any longer or have diminished, 2) an impairment Loss will be allowed a reversal only if the estimates utilized for determination of the recoverable amount have changed, 3) when it is an individual asset- a) the increase in the carrying amount which is due for reversal should be less than the carrying amount provided there were no impairment experienced, b) Immediately provide for the reversal in the Profit and Loss account except that the asset is valued at revalued amount, c) consistent recognition of the reversal of the revalued assets along with revaluation requirement of the asset that is applicable in another standard, d) adjustment of the depreciation charge of an asset must follow the reversal for the remaining carrying value is apportioned systemati cally over its remaining useful life (Duh, Lee, and Lin, 2009). Para 126-137 of AASB 136 deals with the disclosures which are required to be provided relating to the following: 1) every class of assets, loss of impairment and reversals, 2) every segment that is reportable (as per AASB 8), impairment losses and reversals, a) the circumstances and events that caused reversals, b) features of an individual asset and its reportable segment, c) information regarding CGU if the current or fair value minus costs to the sale were utilized as a recoverable amount and the basis for the determination, 4) various disclosures relating to the estimates utilized for the measurement of the recoverable amount of the CGUs along with goodwill or indefinite impairment loss (Paugam and Ramond, 2015). Conclusion The main objective of (Australian Accounting Standards Board) AASB 136 is to determine the methods which an entity employs for making certain that the assets are not providing for higher than its recoverable amount. An asset is provided for at a value more than the amount recoverable only if the carrying amount is exceeding the value recoverable through the usage of an asset. An analysis of the financial statement is processed, and if the condition holds true, then an asset is termed as impaired. The standard assists in specifying the need for an entity to initiate a reversal of an impaired loss, supported with the disclosures. References Banker, R., Basu, S. and Byzalov, D. (2016). Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review. Carlin, T., and Finch, N. (2010). Asset impairment.Managerial Finance, 36(9). Duh, R., Lee, W., and Lin, C. (2009). Reversing an impairment loss and earnings management: The role of corporate governance.The International Journal of Accounting, 44(2), pp.113-137. Guthrie, J. and Pang, T. (2013). Disclosure of Goodwill Impairment under AASB 136 from 2005-2010.Australian Accounting Review, 23(3), pp.216-231. Hashim, N., Li, W. and OHanlon, J. (2016). Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 20092016.Accounting in Europe, 13(2), pp.229-267. Olante, M. (2013). Overpaid acquisitions and goodwill impairment losses Evidence from the US.Advances in Accounting, 29(2), pp.243-254. Paugam, L. and Ramond, O. (2015). Effect of Impairment-Testing Disclosures on the Cost of Equity Capital.Journal of Business Finance Accounting, 42(5-6), pp.583-618. Payne, B. (2011). A Financial Profile Of Cash Generating Firms.JABR, 4(4), p.51.