Saturday, January 18, 2020

Rick Hansen in Grania Litwin’s Perpetual Motion

Defeating fear in our minds is the biggest challenge. In Perpetual Motion, written by Crania Litton, Rick Hansen defeats the biggest challenge in both his body and his heart, and teaches people to find and achieve their life goals. His courage, perseverance and generosity mark him as one of the most venerable role model in human history. With a firm ambition and consistent strive, Hansen conquers a hardship which almost destructed his heart before. His courage and confidence brings positive influences to those who suffer from predicament and illuminates people to overcome difficulty bravely.When trapped in endless pain and despair, he did not give up himself; instead, he chose to â€Å"focus on something [he] could do, set goals. â€Å"(paragraph 1 7) Trampling down affliction by turning to improve himself is a great victory. This action inspires people to face challenge and surmount it by themselves. Hansen encourages people by both using his impressive experience and giving power ful words. He proves to the world that he is never defeated by physical disability: â€Å"He pushed his chair 40,000 kilometers around the globe, wrought 34 countries, up mountain ranges, through freezing blizzards and along the Great Wall. (paragraph 2) Also, he tells people to be brave in stepping towards their ambition and never think about failure because ‘the only thing that stops people reaching for their dream is fear of failure. â€Å"(paragraph 23) His success not only rehabilitates himself but also emanates hope to people who hesitate to take their first step towards their goal. Never stopping going forward, Hansen does not satisfy in making only himself successful. He aims to help more people who ever encounter same problems.Hansen founded Rick Hansen Man in Motion Foundation, whose â€Å"consciousness-raising efforts helped raise funding of $158 million. â€Å"(paragraph 9) His role model is as significant as the money he has granted to better â€Å"specialize d treatment centers, new imaging technology, exceptional neural and spinal surgeons. â€Å"(paragraph 8) Hansen persists to change the world with his endeavor and inspire people to live a better life. Even though in wheelchair, Rick Hansen still lives a much more fantastic life than most people. Never being defeated by fear and pursuing ambition no

Friday, January 10, 2020

Religious and Ethnic Groups Essay

Buddhism is a religious group as depicted from the world’s history that began in the 6th century BCE, in today’s Northern India. Buddhism was founded by a wealthy man of Indian dysentery called Siddhartha Gautama. Siddhartha Gautama’s main concern was to teach people how to realize great spiritual development. These teachings focus on areas like tradition/customs, beliefs, ethics, meditation and philosophy and making people more enlightened; Buddha means ‘to awaken’. To the religious group boast of a huge following of about 300million across the world including 0. 7 percent of U. S. A’s religious composition based on U. S’s Census Bureau Document (Seager, 2012). Buddhism is a religious group that differs broadly from other groups in America. The difference is eminent in the way they carry out various practice. Some examples are worship, beliefs, culture, doctrines, and in other routine practices. Buddhism, unlike other religious groups, believes in the existence of only one Supreme Being ‘God’. In contrast to most groups, Buddhism spirituality is of personal discipline rather than faith in ‘God’. A lot of differences may be present when attempting to draw a comparison between Buddhism and the other religious groups in America. Buddhists Experience in America Buddhism has received its fair deal of mixed reception from other religious avenue. Some people have good perception and understand their teachings seek to uphold good morals and values. Buddhism also seeks a harmonious co-existence with other people in society even if they are not practicing the same religion. Others have perceived them as having a bizarre view deeming its operation as being mysterious. Buddhism is unique in conducting their routine religious practices and beliefs. Some religious groups have upheld Buddhism, not as a religion but merely a philosophy (Seager, 2012). They have even incorporated some practices like meditation as an art of realization physical and emotional well being as yoga in pursuit of reliving off stress. They have also sorted in some Buddhism cultural element and used them to perfect their own religions. Contribution and Discrimination of Buddhism Historically in American culture Buddhism has contributed adversely in development of America’s culture. Many Buddhists doctrine and daily routine practices are borrowed and used to blend America’s culture. Example of such practice teachings of how people perceive life and attitude, changed Buddhism has mentored Great America’s scientists and philosophers (Seager, 2012). They borrow ideas from Buddhism teachings. Some of the ways in which Buddhism is practiced in America include stress reduction treatment. In addition, famous movies and songs based on Buddhism, such as Seven Years in Tibet, Little Buddha, The Matrix, and Star Wars, has helped the advertisement industry. Another instance is the Master Card commercial that shows an image of Woman Meditating. There is an increasing number of Americans who visit the Buddhist temples and also practice meditation in privacy. Buddhist Fellowship organization is a very large group that promotes peace, environmental advocacy, and conducts homeless and prison outreach. Buddhism has experienced discrimination minimally compared to other religious groups. Discrimination happens within its own religion and culture primarily against Buddhist women. All Buddhist women are ordained to follow laws and disciplines such as bhikkhunis. However, Buddhist nuns have come together to fight for their rights. The source of this prejudice was because the Buddhist nuns have increased in number and they want to eliminate them from the religion. Buddhism has helped me learn about meditation which can be used in reducing stress and as a way of relaxing. Asian Ethnic Group The Asian American comprises of a 5% of the American population (Espiritu, 2011). In the recent years, the Asian ethnic group is considered among the fastest growing group in America. The Americans refer to subgroups such as the Chinese, Filipino, Indians, Koreans, Japanese and Vietnamese. Most Asian Americans were born in America while others have been the immigrants who have settled in America. Asian differs from the other ethnic groups because from history Asians have continued to follow their religions, unlike many other groups. The Asian Americans are known for their diligence, strong family values and their respect for education, authority, and discipline unlike any other ethnic group in America. Asian American Contribution and Discrimination The Asian American has contributed greatly in the formation of American society. These contributions include constructions of railway, joining the military and protecting the Americans. Asians have also contributed in creating internet sites such as youtube and yahoo. The Asians have influenced other areas like fashion, religion, science and culture. For instance, the kung fu culture of the Chinese is greatly employed in Hollywood while creating action movies. Acts of discrimination towards Asian Americans in America are similar to other minority group. This racial discrimination bars the Asian American from participating in politics (Espiritu, 2011). The reason Asian Americans are discriminated against is Americans consider them foreigners. In conclusion, Buddhism is an Asian practice which the Asian have practiced almost all their lives, but this practice came to be known only in recent years. Discrimination of Asian Americans means that their religion, cultures, and practices are discriminated against. Buddhism is different from Asian Ethnic group because Buddhism is a practice done by the Asian communities. Discrimination should never be practiced in America because America is a multicultural society and the majority of people in America are citizens by birth. References Espiritu, Y. L. (2011). Asian American pan ethnicity: Bridging institutions and identities. Philadelphia: Temple University Press. Seager, R. H. (2012). Buddhism in America. New York: Columbia University Press.

Thursday, January 2, 2020

The Battle Of The War I - 1627 Words

The sound of rapid gunfire. Innocent civilians fleeing from the scene. Many leaving loved ones behind. Helpless cries and soldiers risking their lives to defend these people. This is an image that comes to the average mind when thinking about war. Many American’s believe war is terrible and we should just stay out of it. John Stuart Mill once said, â€Å"but if other nations do not meddle with it, it will not meddle with them† (252). However, most of the time it is not that easy. Most common people do not know the major decisions behind the scenes of war. Americans mostly only think about one side of the war and not the bigger picture. Numerous people believe we should defend the innocent; while others believe everyone should just mind their own business. In fact, when World War I began, a conflict of views arose. The war began on July 28, 1914 in Europe. The main cause of the war was the assignation of Archduke Franz Ferdinand of Austria-Hungary. The leaders of Serbia killed him. The assignation led to Austria-Hungary declaring war on Serbia. There were two main sides during WWI, The Allied Powers and The Central Powers. The Allied powers consisted of Austria-Hungary, Bulgaria, Germany, and The Ottoman Empire (Now Turkey); While The Central Powers consisted of Belgium, France, Great Britain, Greece, Italy, Montenegro, Portugal, Romania, Russia, and Serbia, until 1917 when the United States joined. The U.S joined the war due to the German submarines attacking American MerchantShow MoreRelatedThe Battle Of The War I1244 Words   |  5 Pagesrecruiting men to fight in World War I, the British Army appealed to ideals of masculinity, bravery, patriotism and nationalism. This form of propaganda was intended to shape the public’s views, and shape their decisions to revolve around political, gender, and social identity. Thousands of young British men like Siegfried Sassoon went into World War I with this idealism. The bloodshed found there came a s a tremendous shock, as the war was unlike the image portrayed; the modern war was different and horrifyingRead MoreThe Battle Of The War I And World War II Essay980 Words   |  4 Pageswater. In these five chapters the author covers, forests, jungles, terrains, corridors, waters, glaciers, peninsulas, sea costs and islands. He writes about the US civil war, World War I and World War II. The author would like to compare the tactics and strategies used by the US Confederate and Union Generals during the Civil War, the US military strategy and tactics in Vietnam, Asia and Europe, as well as the differences and similarities of geography. Chapter five explains the importance of natureRead MoreThe Battle Of Somme During World War I917 Words   |  4 PagesThe Battle of Somme took place during World War I in Picardy, France from 1 July to 18 November 1916. It was planned to be the final major battle of World War I in which a win for either the German Empire or the British and French forces would prove a decisive victory in the overall war and a means to end the war (Battle of the Somme). However, with the Battle of Verdun consequentially taking place, the Battle of Somme turn into one of attrition with no decisive outcome. The war aims of the adversariesRead MoreThe Battle Of Mons During World War I Essay1619 Words   |  7 PagesThe battle of Mons was one of the first interactions between the British and German forces in World War I. This battle ended with a clear, although heavily battered victory for the German First Army. Although the British fought valiantly and with fewer casualties than those of their German antagonist; the outcome of this battle could have been altered. Through the use of proper intelligence preparation of the battle field, and human intelligence, the outcome could have been a British victory. OverRead MoreThe Battle Of Ypres During World War I1018 Words   |  5 Pages The way battle were fought over the past centuries have changed, from rocks and fists to tanks and gasses. Battles are caused by many things, back in time they would be caused for the want of a strip of land to even something as simple as one country not paying back what they own/promise such as their alliance s. Battles need tactics and intense planning, which could be needed in order to attack opponents. During World War I, there were many surprises and especially many casualties. The main eventRead MoreThe Change of the Horses Role in Battle during World War I788 Words   |  3 Pageshundreds of years, the horse was an extremely important aspect in battle. Organized cavalries, soldiers who fought on horseback, allowed armies to travel faster and for longer distances. Of course, there were some major fallbacks to having horses on the battlefield. Keeping a whole army of horses was expensive, and as result many died of starvation. During World War I, times were beginning to change and the whole outlook on horses in battle was transformed. Their value was significantly less. HoweverRead MoreThe Battle Of Gettysburg : Why Was It A Turning Point?1272 Words   |  6 PagesThe Battle of Gettysburg: Why Was It a Turning Point? War is truly like hell. There is no doubt that any war is an evil one. It is the greatest catastrophe that can befall human beings. It brings death and destruction, merciless slaughter and butchery, disease, starvation and poverty in its wake. Though war brings all kinds of trouble, sometimes it can save a country. In 1861 a Civil War broke out in America. It started because of uncompromising differences between the free and slave states overRead More The Killer Angels and the Battle of Gettysburg Essay822 Words   |  4 Pagesto be free, and their desire to set slaves free was the cause of the Civil War. Just before the Battle of Gettysburg, Colonel Lawrence Chamberlain of the 20th Maine gave a speech to a group of mutineers. He told them that the war in which they were fighting was unlike any war in history. The war in which they were fighting was not for money, property or power. It was a war to set other men free. After the battle began, Sergeant Tom Chamberlain asked a group of prisoners why they were fightingRead MoreThe War Of The World War I902 Words   |  4 Pages War has been a terrible part of the human existence since the beginning of time. According to historians there has been only 268 years of peace out of the nearly 3,500 years that civilized humans have existed (Hedges). That is a staggering statistic showing how deep-rooted war is in the minds and hearts of people. So while war itself might be inevitable the outcome of any given conflict is anything but predictable. There are many different elements that come into play during combat but perhaps theRead MoreWorld War I Changed The World1115 Words   |  5 Pagesmillion more had serious injures. World War I changed many lives around the world as eight European countries as well as the United States, fought against each other and formed allies. It the beginning, it was meant to be the war that ended all wars. This Great War was unlike any war before; there was new technology such as tanks and m achine guns, as well as new tactics such as trenches and war at sea. The physical geography affected the outcome of the war in great measures, both on land and sea

Wednesday, December 25, 2019

Poverty Of The United States - 1475 Words

Poverty in the United States is defined as a social problem. As outlined in the text, a social problem is â€Å"a condition that undermines the well-being of some or all members of a society and is usually a matter of public controversy†. It is easy to see that there is a large economic divide in the United States, but with only a small percentage of people in the highest income stratification and the vast majority struggling to get by, the majority of United States citizens agree that there is too much power in too few rich people. The â€Å"American dream†, the idea that if you work hard you will be rewarded accordingly, is a increasingly inadequate theme of the past. Today, average people who work hard have been struggling to provide for†¦show more content†¦Rank also continues by saying that although the majority of Americans will experience poverty it is rarely for a long period of time, although it is typical for these people to fall back below the pover ty line at some point. Race and gender also play a key part in poverty rates. Data from the Annual Social and Economic Supplement, form the Bureau of Labor Statistics, shows that it is most common for women and men of Hispanic descent to fall under the poverty line. Based on the Bureau’s data, coming in second is African American men and woman. These statistics make it evident that racial minorities suffer from increased poverty rates in the United States. In other words, children bore by minority parents are subject to disadvantage and higher poverty rates. More so, research illustrated in the Washington Post mentions details as to why it is different growing up black and in poverty opposed to white and in poverty. John Cox states that it is morel likely that a black family living in poverty is surrounded by other black families living in poverty, where that is not often the case with poor white families. This adds a second degree of poverty to these black families, called c oncentrated poverty. Concentrated poverty becomes a problem because the families that are not affected by these neighborhoods often times fail to contribute to the success and aid of them, keeping them concentrated.

Monday, December 16, 2019

Age of reason Essay - 1294 Words

The Age of Reason was a period in time during the 18th century in Europe and America when man become enlightened by reason, science, and humanity. The people involved with the Age of Reason were convinced that human reason could discover the natural laws of the universe, the natural rights of mankind, and the progress in knowledge. Each philosopher had his own ideas and theories about the world, nature, and human beings in general, and every philosopher wrote many essays and books about their own personal ideas and opinions (Sartre4). David Hume was born in Edinburgh, Scotland on May 7, 1711. Educated at home and then at the University of Edinburgh; here he studies law but then decides to pursue an independent study of his own ideas†¦show more content†¦Rousseau was originally thought to be an engraver, but he soon ran away after three years to a wealthy woman named Madame Louise de Warens (Sartre 141). nbsp;nbsp;nbsp;nbsp;nbsp;Jean Jacques Rousseau stated that the view of science, art, and social institutions has corrupted humankind. He also stated that natural state is morally greater than civilized state. Later he stated that it is more important to express yourself than to hold back on becoming a unique individual (Hampshire, 149). Jean Jacques Rousseau had a great deal to do with the movement of Western Europe. He supported individual freedom, but disliked the abolishment of the church and the state. On top of that, Jean Jacques Rousseau influenced romanticism in literature and philosophy in the early 19th century. Jean Jacques Rousseau dies in 1778 (Hampshire 152). French philosopher, Claude Adrien Helvetius, was born in Paris in 1715. He believed that all human thoughts, judgments, memory and comparison were all characteristics of sensation. He even went as far as stating that the only motive that humans have is for self-interest. He died in 1771 (Hampshire 132). Immanuel Kant was a German philosopher born on April 22, 1724. He was considered to be one of the most influential thinkers of modern times. Immanuel went to the Collegium Fredericianum and the University of Kà ¶nigsberg whereShow MoreRelatedThe Age Of Reason Essay1455 Words   |  6 Pagesï » ¿Cathy Bui Professor Nengo Anthropology March 10 2015 Age of Reason Essay In the book The Age Of Reason by Thomas Paine is about the knowledge of inquiring religious establishments and their own doctrines. He wants the audience to think about the common gumptions that can be seen and describe as a substantiation of a god, for instance from Christianity, Judaism, and Islam. He calls for higher reasoning, a person who rejects the scriptures in the bibles that says we are pretending to use the wordsRead MoreThe Age of Reason and Revolution Essay810 Words   |  4 PagesThe Age of Reason and Revolution Many individuals that lived in the period of time known as the Age of Reason, discovered many new inventions and advancements to improve the quality of life. Some of these advantages brought fourth new ideas to extraordinary people who forever changed the way we look at life. Although many people found these discoveries to bring great revival to mankind, others rejected these new improvements and felt as if they were defying god. TheseRead MorePaine s The Age Of Reason1192 Words   |  5 PagesPaine s American Pamphlet (to be independent from England - 1776) 48 pages in duration Thomas Paine (1737 - 1809) Anglo-American political activist / philosopher. Author of The Age of Reason. - - - Common Sense was an addressing for the America people, I doubt Thomas Paine intended the book to go beyond print and into the realm of digital media eight years ago. Now America again is about to elect another commander and chief on November 8th, I felt it was time to reinstate the words ofRead MoreThomas Paine s The Age Of Reason1666 Words   |  7 PagesIn this contemporary era more people do not identify with God and in turn have become more skeptical of God. This shift can be seen in Thomas Paine’s The Age of Reason; which is an excellent example of deism. Paine spares no detail on why he does not believe in the Bible and why he does not believe God is continually working in the world. Jonathan Edwards’ sermon, A Divine and Supernatural Light, on the other hand, adamantly believes in the Bible and that God is actively present in the world. Edwards’sRead MoreEssay on Analysis of The Age of Reason by Thomas Paine683 Words   |  3 PagesThroughout â€Å"T he Age of Reason,† Thomas Paine gives several examples for why he is opposed to Christianity. Before I began reading this essay, I was absolutely positive that I was going to disagree with every point that Paine had to make and every opinion that he expressed. It did not take long for me to realize that I had made the wrong assumption. There was more than one occasion while reading â€Å"The Age of Reason† that I discovered I actually agreed with Paines opinion/belief. This encouraged meRead MoreThe Age of Reason1424 Words   |  6 Pagesparticipated and had an affect in The Age of Reason. OUTLINE I. David Hume A. Contributions to the Age of Reason B. Who and what influenced him II. Jean Jacques Rousseau A. What he believed in B. Who influenced him III. Claude Adrien Helvetius A. Influences B. Reasons for contribution IV. Immanuel Kant A. How he made a difference B. Why he made a difference C. What caused him to make a difference V. Johann Fichte A. Influences B. Reasons for contribution VI. Johann vonRead More Age Of Reason Essay988 Words   |  4 Pagesas the Age of Reason discovered many knew inventions and advancements to improve the quality of life. When experimented with, these advantages brought forth knew ideas to extraordinary people who forever changed the way we look at life. Although many people found these discoveries to bring a great revival to mankind, others rejected these new improvements and felt as if they were defying god. These years were full of discoveries, conflicts, and new visions that of the world. The age of reason broughtRead MoreThe American Enlightenment Philosophy784 Words   |  3 Pageslatter parts of the 19th century. This was the same era in which the America gained independence and the nation was developing as a cohesive unit. It was on the rise and the people wanted to leave a mark o the international scene. Just like we saw an Age of Enlightenment in the European areas almost a 100 years back the same pattern was being follow ed and exhibited by the people in this region. Since the major contingency of the people who had settled in the United States were the descendants and theRead MoreRomanticism : The Age Of Reason1210 Words   |  5 Pagesimagination and intuition rather than emphasizing on reason and logic. There are no restraints or order in Romanticism; complete spontaneous actions are welcome in this style of writing. Romanticism, or also known as the â€Å"The Romantic Period†, refers to the cultural movements that occurred in England, Europe, and America from 1770 to the 1860s. In this literary period, romantic writers saw themselves revolting against another period called the â€Å"Age of Reason† which began in the 1700s and ended in 1770.Read MoreThomas Paine: Not Who We Think He Is729 Words   |  3 PagesThomas Paine was an incredibly inspirational American author from the Revolution era. He was a big reason for our troops being motivated enough to continue the fight, even during the winter at Valley Forge, when things were looking their bleakest. However, he wasn’t simply a snooty, bookish man that could handle his pen. Tat image of him we are fed is grossly wrong. Rather, Thomas Paine was a poor man that couldn’t stay in school or make corsets. According to one of his superiors, the man couldn’t

Sunday, December 8, 2019

Accounting for Business Combination

Questions: Critically evaluate the Australian requirements for accounting for business combinations. In your discussion you should specifically address the following issues: Exclusions from the scope of Accounting Standard AASB3 Business Combinations. The implications of the requirement to use the acquisition method of accounting for business combinations The identification of an acquirer in a business combination The determination of fair values of assets in a business combination The reasons for the choice of fair value to measure assets and liabilities acquired in a business combination The nature and treatment of goodwill or bargain purchase arising on a business combination. The two different ways in which a business combination can be accomplished. Answers: According to the Australian Accounting standard 3 Business Combination accounting requirement will relate to business combination transactions. To provide relevant, dependable and equivalent financial statements by the reporting entities which enters into business combination transaction in reporting year are some of the objectives of the Accounting standard. Control of acquirer entity in business of Acquirer Company and acquisition of assets and assumed liabilities of any entity forms the Business Combination. The standard will provide the guidelines for the preparation of proper financial statements and provide relevant information. I will provide information also on identifiable assets, goodwill along with some disclosure requirements related to acquisition of company which will eventually result into business combination. (Craig, 2012) Below are some of the Australian requirements for accounting for business combination: Exclusion from the scope of AASB 3: Any joint arrangements made by entities must be recorded in financial statements. In case any asset or liability or both are acquired and these are taken under asset acquisition rather than business combination. Two entities under same control which are doing business Acquisition method used for implication of requirements: In Para 6 7 we see that it is recognizable that the entity which will control other entity shall be recognized as acquirer. The entity that will acquire will be larger than the other. Para 8 9 finds out that it is very important to figure out the date on which control on entity was obtained by other entity. As all the measurement and recognition will commence from this date. According to the Para 10 to 31 there is recognition and measurement of identifiable acquired net assets only. In these Para it will be recognized by the reporting entity that which assets and liabilities shall be acquired by it and at what values shall these will be measured on. This date would majorly be date of control taken. Para 10 says that with separation of goodwill and minority interest reporting entities will be recognized by all acquired assets. All the assets or liability when shall comply with definition of liabilities and assets. In case if they are related to asset acquisition transaction then the asset acquisition standard will not be applied and weight age will be given to the liabilities and the assets on the basis of the market value which it holds when the asset were acquired.(West, B., 2015) Para 6 7 of AASB 3 Business Combination We provide guidance for the identification of the acquired entity. the combining of this entity or acquires entity is a phenomenon well The Entity which film acquire control another entity by acquiring assets or liabilities. The entity will be in control buy pain proper and significant consideration to a query entity. the word which hole to control of others entity is generally large in size compared to any other entity first kind of entity will form the financial statement standard terminology and will be called has acquired entity who is the acquirer entity can be found out from the agreement of contract in Business combination and transaction. Finding fair values of assets in a business combination All assets and liabilities are valued when an entity take over business of any other entity or invest in such entity where in the holding company takes the date on which such transaction were entered. Value is stated as the values for which these are valued. As the method mentioned is totally related to market condition of anything or article it is very useful and free from any error because. It takes various parameters into consideration like the demand supply rule, market know how and the knowledge that individual possesses. So the fair value method can be termed as the method in which the evaluation is done on the basis of the goods exchanged between persons involved for whom there is an established market. Such people should not be given any position of responsibility as they may misuse the power by influencing price of such exchangeable goods or article. (Silvia, M., n.d.) So all acquired net assets are valued at the value which will remove any conflict and shall provide better understanding and relationship among acquirer and acquiree. Reasons for the choice of fair value to measure the assets and liabilities acquired in a business combination. The assets and liabilities are valued using the fair value method in case of business combinations the use of fair value method is acceptable in practical life to measure the value of asset and is also accepted by the accounting boards. The fair value method is not decided by any person but it depends upon the demand and supply of any product in a perfectly competitive market In case of business combinations when two entities combine they may have different views for valuing their Assets and liabilities in such case the fair value concept is the most appropriate to measure the value of Assets and liabilities The fair value so used will not lead to any conflict between both the parties of a business combination and with his result in satisfaction of both the parties which is very necessary .Why calculating Goodwill Again which arises from a business combination it is necessary to check whether the acid valued at fair value or not if not If not then it is necessary to value all the Ass ets and liabilities on the date of acquisition at the fair value share value is to be considered only on the date of acquisition because on this date the acquirer company has a control over the target. The treatment of goodwill for gain arising in the case of business combinations or business acquisition Sometimes in the case of business acquisition and entity has to pay something more than the value of the assets acquired. the acquired company I also have to pay something less than the value of assets acquired search gain or loss has to be computed according to their respective accounting standards the amount which is paid in excess of the net assets acquired is known as Goodwill is computed by subtracting the net assets from the consideration paid by the acquirer entity Sometimes when the acquirer entity has to pay amount less than the value of the net assets in such case the acquired company is said to have made again on bargain purchase. Ways. in which business combination can be accomplished There are two ways of doing business combinations of 41 to 44deals with the way in which business communication can be achieved. both paragraph show the stages in which business communication can be accomplished .Paragraph 41 and 42 relates with the accomplishing combination of business pages it would be possible to control any other entity which will have equity interest before the admission date. Paragraph 43 and 44 shows how did business combination can be accomplished without a transfer of the consideration. It may happen that Combining entities in order to obtain the net asset without any consideration. The situation may arise due to various reasons like the acquiring entity main purchase order purchase it won't show from the existing acquirerin order to get the control. References Fazal, H., 2011, What is Negative goodwill and its accounting treatment? West, B., 2015, Business Combinations: Dont Fall in the GAAP Thouvenin, D., 2003, Business combinations and fair value, Silvia, M., n.d., IFRS 3 Business Combinations,

Sunday, December 1, 2019

Yeast Fermentation Lab Report Sample

Yeast Fermentation Lab Report Paper In this lab, the purpose is to measure whether the changes of substrate concentration will affect the rate of anaerobic respiration. Because the rate of reaction refers to how quickly the reactants are used up or how quickly the products are formed, one method is to measure the volume of gas given off, the more gas given off per time interval results faster reactions. Question: Will the changes in substrate concentration affect the rate of anaerobic reaction? Why or why not? What are the independent variable and dependent variable in this lab activity? What are some other controlled variables? Hypothesis: If substrate concentrations are changed, then as the concentration increase, the rate of anaerobic reaction will also increase, because the increase of the reactant concentration means there are more reactant particles, and there is a greater chance for these particles to collide and let reaction happen. The independent variable is the concentration of the substrate, and the dependent variable is the one will be measured, which is the volume of gas. The controlled variables are the temperature, the amount of yeast and water. Materials: Three envelopes of active dry yeast Water Sugar Three 500 ml bottles Three Balloons (Medium-sized) Measuring Cups Measuring Spoons Thermometer Measuring Tape. Procedure: 1) The room temperature water was prepared and measured by using thermometer. 2) The three bottles were labeled 1. 5 ml sugar 2. 10 ml sugar 3. 15 ml sugar 3) 150 ml of room temperature water was added to each 3 bottles 4) One package of active dry yeast was added to bottle labeled ml and solution was swirled. ) 5 ml of sugar was added to the solution and a balloon was placed over the opening of the bottle to minimize the loss of any gas from the yester. 6) The tape was used to measure gas accumulation in the balloon after 1 minute. Measurement and qualitative observations were recorded. 7) The gas accumulation in the balloon was measured and recorded at one minute intervals for a total of 10 minutes (qualitative observations were included) 8) One package of active dry yeast was added to the bottle labeled 10 ml sugar and solution was swirled by rod gently. ) 10 ml of sugar was added to the solution and the balloon was quickly placed over the opening of the bottle to minimize the loss of any gas from the system. 0) The tape was used to measure gas accumulation in the balloon after Minute. Measurement and qualitative observations were recorded. 1 1) The gas accumulation in the balloon was measured and recorded at one minute intervals for a total of 10 minutes (qualitative observations were included) 1 2) The 8-11 steps for each of the remaining bottle was repeated, the sugar concentration was adjusted accordingly. We will write a custom essay sample on Yeast Fermentation Lab Report specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Yeast Fermentation Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Yeast Fermentation Lab Report specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Observation: The bottle with higher concentration of sugar tends to produce more carbon dioxide. After 10 minutes, The ml/10% sugar bottle produced carbon dioxide, which occupied the balloon with 4. Inches, while mi/3% sugar bottle only released carbon dioxide that occupied 2. Inches. Results: Concentration (ml/ml) Carbon dioxide produced/ 1 min (Inches) Carbon dioxide produced/mains Carbon dioxide produced/l Onions 3% 0. 0125 1. 1875 2. 25 6. 7% 0. 025 2. 0 3. 3125 0. 0625 2. 24 4. 75 Graphs: Discussion: This lab was designed to prove whether the concentration of the reactants (sugar) would impact the rate of reaction. There are three patterns of the results. ml sugar/ ICC/2. Inches, ml sugar / ICC 13. 1 Inches, ml sugar/ICC/ 4. Inches. According to the statistics, the bottle with highest concentration of bottle produced carbon dioxide that accumulated 4,375 inches of the balloon, compared to ml sugar bottle that only accumulated 2. Inches. The rate of fermentation will increase as the concentration of sugar increase. In fact, a reaction only occurs when the particles collide with energies greater or equal to the activation energy, so the increasing number of particles means the particles will collide to each other more often, and the kinetic and thermal energies will also increase Therefore, the hypothesis is accepted. There might be some sources of errors, which may occur in the procedures, the first concern is about the controlled variables, temperature does impact the rate of reaction significantly, so its necessary to make sure that temperature of the water is constant.