Wednesday, August 26, 2020

Did God Create The World or was it Created by Chance?

Numerous nonbelievers contend that strict devotees have daze confidence ,however does it not take daze confidence to accept that DNA and cells were made by some coincidence. The DNA is too confused to even consider having recently been made by some coincidence. Think about the word reference, on the off chance that I told somebody that I thought the word reference was made by chance more than billions of years prior you would think I was crazy. Recollect the second law of Thermodynamics-High Complexity rises to low Entropy and Low Complexity approaches high entropy. This implies the more mind boggling something is the more sorted out it will be. So first and foremost there was low multifaceted nature so more likely than not implied high entropy or bedlam, well at that point how was the earth made with such low intricacy and such minimal evident disorder. Likewise how does a DNA get made by some coincidence on the off chance that it originates from nothing. Quite a while back magnifying lens were futile and when you took a gander at a cell you would simply observe a mass. It could be anything but difficult to believe that this mass stopped unintentionally. Which drives me to my subsequent point by what means would something be able to be made from nothing. At the outset there was nothing and now as per numerous researchers there is everything. By all that I mean the earth and the universe. In living cells the impetuses are chemicals. During the 1980s there was another sort of chemical discovered, this was the RNA particle. The RNA particle (which is additionally a bearer of hereditary data and an impetus) or ribozyme accelerated the creation of the essential DNA and protein. However, in any event, including this expecting a ribosome is 300 nucleotides in length and each nucleotide has 4 sorts of various nucleotides on it the count would 4^300 which is a number very incredible to have taken even 13 billion years to do not to mention 4. 54 billion years. Others other than creationist don't accept the Big Bang. A few people who need to deny God may state the ‘Intelligent Design Theory’ which states cells need a fashioner they are dreadfully intricate to have happened arbitrarily. Consider it along these lines ‘Darwin’s Black Box’ which is a minuscule machine which was made to move the little flagellum somewhat took numerous years to make and was mind boggling it ought to be considerably harder to make everything else in the bacterium and to state it was made by chance would be over the top. Adversaries to Intelligent Theory Design theorize that there is a group of universes; more than our own recognizable universe. On the off chance that our universe were one occurrence in a populace of bombed universes, at that point the way that our own is tweaked forever would not be astonishing. On the off chance that this was valid however and there were an unbounded measure of universes then that implies the sky is the limit. For instance in one universe there could be a real Easter Bunny living with a real Father Christmas. So if this multiverse hypothesis were to be valid and there were numerous other equal universes then that would leave a much more serious issue. Where right? How would we realize we are the ‘perfect’ planet. In the event that this universe is adjusted and that is the motivation behind why we are 19. 6 million kilometers from the sun or why gravity is definitely not somewhat more noteworthy so the stars don’t become red-smaller people. On the off chance that they were red-smaller people they would have been too cold to even consider supporting life-bearing planets. The remainder of the planets are unfit for human life and this shows how one of a kind the earth is which I accept more likely than not taken a maker. Time is the maker of everything Well this is the way it works we ponder internally nothing is inconceivable, so the unthinkable become plausible. The likely at that point turns into certain and the certain becomes reality. Unconstrained Generation is the hypothesis that life originated from inorganic materials however was refuted by Louis Pasteur. He composed that you would require a parent cell to make another cell, it can't simply be shaped simply like that. Any individual who puts stock in unconstrained age have been cheated by their own ineffectively led tests. Agnostic like to hear that life originated from inorganic substances rather than a maker or marvel. This bodes well since agnostics accept that the universe only ‘popped’ into reality. Brief nothing, one minute from now everything. The earth likewise needed to have been find tuned from the snapshots of its origin for it to have the option to support life. What's more, nothing was living in the first place so there couldn’t have been any parent cell. This is thought of as Abiogenesis which the procedure by which living life forms are made from non-living things. This is clearly false on the grounds that there are no living things on earth that have originated from non-living things. For what reason does science not know where the feathered creatures and butterflies move to? For what reason would we say we is need maps and helps to assist us with flying our planes? Why a butterfly can travel to somewhere it needs to get with no guide? Creepy crawlies are extremely far down the transformative time scales. How does the most exceptionally advanced life structures not have the capacities of a basic butterfly. There are numerous things in nature we can't duplicate or enhance. Things in nature are supposed to be the result of possibility and time. Well what is time? What amount does it gauge? What does it comprise of? Time isn't a thing. Time is a non-being. So you can add time to assist you with making sense of the Big Bang Theory yet at long last what existed first ,time or matter? Will time exist without issue? Things in nature are simply too excellent to even think about being the result of a goliath, irregular, counter-intuitive implosion. So as per skeptics, on the off chance that we leave possibility and time to accomplish its work on our PCs ,will they simply turn into the most high-flying, stunning bit of packs ever? NO, obviously not. Feathered creatures can do a wide range of things,fly topsy turvy, land on a dainty bit of wire. Why can’t a plane move just as a winged creature. In the event that the winged creature just dropped by chance definitely we could accompany something obviously superior to that. In 1953 Stanley Miller went a flash through a picked blend of gases. What he discovered changed science for eternity. The gasses shaped amino-acids. Amino acids which are the primary fixings in proteins. Proteins are what make up the majority of our body. In truth amino acids do interface up together to shape proteins however that resembles saying blocks will meet up to frame a house . You would be missing significant pieces of the house like an entryway and a restroom. This is the equivalent for proteins ,they are excessively mind boggling to have been made simply utilizing amino acids. A few people additionally accept that there was an extraordinary protein which collected itself by chance in a prebiotic situation. Prebiotic is the general term to allude to synthetic compounds that instigate the development or action of miniaturized scale living beings. Twofold Thinkers are likewise another kind of hypothesis. The conviction God helped start advancement and the world. To Double Think really implies the acknowledgment of opposite conclusions or convictions simultaneously, particularly because of political teaching. Taking everything into account everything can’t start from one purpose of commencement brimming with nothing. The Multiverse Theory is excessively extraordinary and insane. To state that there are billions of different universes where something unimaginable in this universe is conceivable in another ,is too ridiculous to even think about evening consider. On the off chance that we despite everything have confidence in the Big Bang Theory, at that point for what reason is it still a hypothesis and where does all the beginning issue originate from? ‘Our minds work progressively, which starts at the Big Bang and will end, if there is a Big Crunch †which appears to be improbable, presently, from the most recent information demonstrating quickening extension. Cognizance would reach a conclusion at a peculiarity. ’-Stephen Hawking.

Saturday, August 22, 2020

The impact of social on the fashion luxury consumer Dissertation

The effect of social on the design extravagance shopper - Dissertation Example tant Facts 32 Figure 7: Age 41 Figure 8: Nationality of the respondents 43 Figure 9: Hours spend on web 44 Figure 10: Profile on informal communities 46 Figure 11: Hours spend on interpersonal organizations 47 Figure 12: media use to follow style patterns 49 Figure 13: why you utilize online networking system 51 Figure 14: How you feel about publicizing via web-based networking media 53 Figure 15: have you at any point bought an item or administration dependent on a promotion on an interpersonal organization 54 Figure 16: which of the web based life advancements you utilize 55 Figure 17: what number of twitter supporters you have 58 Figure 18: what number of individuals do you follow on twitter 59 Figure 19: do you utilize web based life in an official business or expert limit 61 Figure 20: Are you a part or devotee of a brand page on facebook 62 CHAPTER #1: INTRODUCTION 1.1. Review of the examination study: It is accepted that Egyptians were among the pioneers of utilizing extravaga nce style items, as their kin particularly elites were a lot of worried about the manner in which they look, also biases framework was a lot of rehearsed around then. Unmistakable individuals so as to separate themselves with the majority utilized great items which were very much created, and the materials utilized for making these items were of preeminent quality. Anyway with the progression of opportunity different advancements came in this world. That has brought about changing the recognitions and state of this world. Extravagance items which were at first restricted or related with elites are presently being utilized by masses due to riches factor. At present extravagance items are being utilized by various individuals around the globe and extravagance brands are looking for new routes so as to target customers. It was industrialisation and later globalization that has brought about changing the state of the... It is accepted that Egyptians were among the pioneers of utilizing extravagance style items, as their kin particularly elites were a lot of worried about the manner in which they look, in addition partialities framework was a lot of rehearsed around then. Noticeable individuals so as to separate themselves with the majority utilized top notch items which were all around created, and the materials utilized for making these items were of preeminent quality. Anyway with the progression of opportunity different developments came in this world. That has brought about changing the observations and state of this world. Extravagance items which were at first bound or related with elites are currently being utilized by masses as a result of luxuriousness factor. At present extravagance items are being utilized by various individuals around the globe and extravagance brands are looking for new courses so as to target purchasers. It was industrialisation and later globalization that has brought about changing the state of the globe. Things that took incredible measure of time in their makings are presently made in a flash. Different advancements around the globe were completed with quick speed. With regards to organizations these improvements end up being productive, as their items fabricating indicated upgrade and besides their span to the market extended from little urban communities or towns to the remote of the world. In this manner organizations so as to extend and present their brands all inclusive followed different styles and embraced their items through ads and advertising utilizing print media (papers, handouts and so forth) electronic media (radio, T.V and so on).

Wednesday, August 19, 2020

Working With Children And Adolescents Example

Working With Children And Adolescents Example Working With Children And Adolescents â€" Essay Example > AbstractIndividuals encounter various issues during childhood and adolescence, primarily because of situational variability of their behaviors and cognitive inabilities. As explained by various theorists, these issues may develop to haunt or to affect normal functioning of the youths in adulthood if not addressed in time. The current essay relies on issues I faced during adolescence to explore how they will possibly affect my future work as a family and adolescent counselor. The essay explores my adolescence experiences, potential challenges I will encounter as adolescent and family counselor, counseling strategies to use and possible ethical issues under such challenges. Based on life experiences, various counseling strategies I will use include narrative therapy, directed questioning, TF-CBT, and family therapy. Working with Children and AdolescentsIndividuals encounter various issues during childhood and adolescence, primarily because of situational variability of their behavio rs and cognitive inabilities. To a larger extent, behavior in adolescence is a product of the environment, that is, behavior of adolescents is influenced by the context. Various psychological theories have associated this variability with immature cognitive abilities, which limit the ability of adolescents to make right decisions under various social encounters (Hinshaw, 1992). For instance, death of a parent or caregiver may predispose an adolescent to tantrums of anger, sadness, depression, bed-wetting behaviors, and other anti-social behaviors. Moreover, dysfunctional child-parent interactions may give rise to issues of loneliness, isolation, and fear, which may influence the children to engage in delinquent activities as a way to seek comfort and care absent in the family. As explained by various theorists, these issues may develop to haunt or to affect normal functioning of the youths in adulthood if not addressed in time. According to Kazantzis, Reinecke, and Freeman (2009), the major theories that explain development of psychological and behavioral problems over life include the behavioral, cognitive, and psychodynamic theories. Cognitive approaches suggest cognitively distorted views of experiences give rise to faulty patterns of behavior and thinking that eventually predispose people to psychological problems. Based on typology of mind (conscious, preconscious, and unconscious structures), psychodynamic theorists believe that feelings, behaviors, and thoughts that shapes experiences and interactions are the consequences of unconscious conflicts and drives. Behaviorists on the other hand, suggest that behavioral problems are the products of faulty learning during childhood and puberty. Believing that counseling should aim to address specific issues within the child’s environment, every theory put forwards different psychotherapeutic interventions and methods. The current essay relies on issues I faced during adolescence to explore how they will po ssibly affect my future work as a family and adolescent counselor. The essay explores my adolescence experiences, potential challenges I will encounter as adolescent and family counselor, counseling strategies to use and possible ethical issues under such challenges. Identification and Analysis of Relevant ExperiencesIdentification As an Australian female born in 1960, my childhood and adolescence life was full of bad memories, experiences, and events. My mother passed away when I was still a child aged 6 years. I fell pregnant at the age of 15 years, giving birth to a son at 16 years, and a daughter, 2 years later. The father of my children used to drink alcohol, which made him to become abusive at many instances. Following his physical assault, I took my children and left at the age of 19 years. This prompted him to put me through child welfare, claiming that I could not care for the children effectively. This led to endless court proceedings, which have become my worst nightmar es. Various theories, notably psychodynamic, behavioral, and cognitive, can explain the issues that dominated my adolescence period.

Sunday, May 24, 2020

The Tiber River of Rome

The Tiber is one of longest rivers in  Ã¢â‚¬â€¹Italy, the second longest river after the Po. The Tiber is about 250 miles long and varies between 7 and 20 feet deep. It flows from the Apennines at Mount Fumaiolo through Rome and into the Tyrrhenian Sea at Ostia. Most of the city of Rome is to the east of the Tiber River. The area to the west, including the island in the Tiber, Insula Tiberina or Insula Sacra, was included in Region XIV of Caesar Augustuss administrative areas of the city of Rome. Origin of the Name Tiber The Tiber was originally called Albula or Albula (white or whitish in Latin) supposedly because the sediment load was so white, but it was renamed Tiberis after Tiberinus, who was an Etruscan king of Alba Longa who drowned in the river. Ancient historians refer to the river as yellow, not white, and it is also possible that Albula is the Roman name for the river, while Tiberis is the Etruscan one. In his History of Rome, the German classicist Theodor Mommsen (1817–1903) wrote that the Tiber was the natural highway for traffic in Latium and provided an early defense against neighbors on the other side of the river, which in the area of Rome runs approximately southward. The Tiber and its god, Tiberinus or Thybris, appear in several histories but most prominently in the first century BCE Roman poet Vergils The Aeneid. The god Tiberinus functions as a fully integrated character in The Aeneid, appearing to the troubled Aeneas to advise him, and most importantly, to prophesy a magnificent destiny for Rome. Tiberinus the god is a rather majestic figure, who introduces himself in a long, long passage in the Aeneid, including: The god am I, whose yellow water flowsAround these fields, and fattens as it goes:Tiber my name; among the rolling floodsRenown’d on earth, esteem’d among the gods.This is my certain seat. In times to come,My waves shall wash the walls of mighty Rome.† History of the Tiber In antiquity, ten bridges were built over the Tiber: eight spanned the main channel while two permitted access to the island; there was a shrine to Venus on the island. Mansions lined the riverside, and gardens leading to the river provided Rome with fresh fruits and vegetables. The Tiber was also a major thoroughfare for the Mediterranean trade of oil, wine, and wheat. The Tiber was an important military focus for hundreds of years. During the third century BCE, Ostia (a town on the Tiber) became a naval base for the Punic Wars. In the 5th century BCE, the Second Veientine War was fought over control of a crossing of the Tiber. The disputed crossing was at Fidenae, five miles upstream from Rome. Attempts to tame the Tibers floods were unsuccessful in classical times. While today the river is confined between high walls, during Roman times it regularly flooded. The Tiber as a Sewer The Tiber was connected with the Cloaca Maxima, the sewer system of Rome, which was said to have been first built by the king Tarquinius Priscus (‎616–579 BCE) in the 6th century BCE. Tarquinius had the existing stream expanded and lined with stone in an attempt to control storm water—rain flowed downhill to the Tiber through the Cloaca, and it regularly flooded. In the third century BCE, the open channel was lined with stone and covered with a vaulted stone roof. The Cloaca remained a water control system until the reign of Augustus Caesar (ruled 27 BCE–14 CE). Augustus had major repairs made to the system, and connected public baths and latrines, turning the Cloaca into a sewage management system. Cloare means to wash or purify and it was a surname of the goddess Venus. Cloalia was a Roman virgin in the the early 6th century BCE who was given to the Etruscan king Lars Porsena and escaped his camp by swimming across the Tiber to Rome. The Romans (at the time under the rule of the Etruscans) sent her back to Porsena, but he was so impressed by her deed that he freed her and allowed her to take other of the hostages with her.   Today, the Cloaca is still visible and manages a small amount of Romes water. Much of the original stonework has been replaced by concrete. Sources and Further Reading Leverett, Frederick Percival. A New and Copious Lexicon of the Latin Language. Boston: J. H. Wilkins and R. B. Carter and C. C. Little and James Brown, 1837. Print.Mommson, Theodor. The History of Rome, Volumes 1–5. Trans. Dickson, William Purdie; Ed. Ceponis, Daid. Project Gutenberg, 2005.  Rutledge, Eleanor S. Vergil and Ovid on the Tiber. The Classical Journal 75.4 (1980): 301–04. Print.Smith, William, and G.E. Marindon, eds. A Classical Dictionary of Greek and Roman Biography, Mythology, and Geography. London: John Murray, 1904. Print.

Wednesday, May 13, 2020

“No One Knowingly Does Evil” by Socrates. Essay - 1067 Words

The argument which I am focusing on is titled â€Å"No One Knowingly Does Evil† and is written by Socrates. This argument concludes that those who do evil things do them involuntarily. That is, people do not necessarily want to do evil things, but do them against their will. A very important point is presented by Socrates in that evil deeds are not done willingly. It is thought by many that some people are simply evil-natured and commit evil deeds because they want to. However, Socrates is arguing that this is not true. By doing this, he is going against common thought and presenting a very debatable conclusion. I will evaluate the argument so as to prove it is a legitimate possibility for the conclusion to be true. It will be shown why†¦show more content†¦I think the key to this statement being false is the word â€Å"all.† Sometimes, people want to cause harm to someone else in order to get back at them or to serve justice. If they think they are j ustified, that person would be more willing to commit an evil act. The second premise, in my opinion, is true. I do not think that a person, without outside influence, would simply do something which they do not want to. If it is not something a person wants to do, chances are it won’t be done. Therefore, I think this premise is true. When evaluating the entire argument as a whole, I determined it to be valid. It is logical to move from premise one to premise two and develop the provided conclusion. Even though I believe premise one to be false, the argument is still valid. This is because, if it were true, it would make sense to draw that conclusion from those two statements. The conclusion does not present any new information not given in the premises either. The argument automatically becomes unsound because premise one is false. It is impossible for the argument to be sound by definition. I believe one objection would be that in certain circumstances there are dire needs. That is, someone would do an evil deed because it was absolutely necessary. For example, if a family had been kidnapped, there would be everything done in order to bring them home safely, even if some of it involved a form of evil. ThisShow MoreRelatedThe Philosophy Of Human Nature1140 Words   |  5 Pagesits simplest form, is the ability for one to control one’s own actions. Through the will, the morality of the action is entirely decided by the doer. Augustine professes the will simply permits the doer to do evil. In Socrates’ assertion, free will is contingent on self-control because without it, one can find oneself enslaved to a material thing or desire. Based on reading and prior knowledge, it can be deduced that the only thing that can truly keep one from vice is free will. As Augustine examinesRead MoreAre Socretes Arguments about Death Sound? 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To mostRead MoreSocrates s Value Of Athenian Law1586 Words   |  7 Pageswhen we feel it does not apply to us, that laws such as the speed limit are not real laws because everyone breaks them. In 399 BC, Socrates would have disagreed with this assertion, and died in part to keep this idea from spreading. Socrates was sentenced to death by an Athenian court, though the punishment did not fit the crimes he was accused of. We assume that any knowingly innocent person would have escaped this sentence if given the opportunity and support to do so, yet Socrates refused to and

Wednesday, May 6, 2020

The Negro Movement Free Essays

Looking back at the history of the culture that has risen from the ashes; one may be quite surprised just how far the African American culture has come. The progression of the African American culture is indeed one to be proud of. From cotton fields to Harlem, â€Å"The New Negro Movement†, sparked a sense of cultural self-determination, with a yearning to strive for economic, political equality, and civic participation. We will write a custom essay sample on The Negro Movement or any similar topic only for you Order Now This was a movement that sparked a wide range of advancements in the African American culture. Leaving footprints of great individuals as well as set a path way for future generations to follow; setting a trend for Black greatness. After the American Civil War there was a spark within the African American culture to diminish the legacy of slavery. It started in 1908, with the development of the NAACP (The National Association of Colored People), which led the fight against racial discrimination. What is known as â€Å"The Great migration† in 1914 was the migration of over 500,000 or more Blacks in a six year period; for industry jobs, and overall better opportunities. Blacks were leaving the South headed North in search for something new. This was the escape they longed for from oppressive living and social conditions that threatened life. New York was one of the more appealing states, considering New York schools prohibited separate schools for African Americans. Therefore, education was also made easier for African Americans. By 1819 Harlem, New York had the highest count of Black people in the world. In 1916-17, Hubert Harrison; whom is considered the father of â€Å"The New Negro Movement† established his first association â€Å"The Liberty League†, along with his first newspaper. During the 1920’s and 1930’s, African Americans expressed themselves through Literature, Art, Music, Drama, Movies, and protest. Mr. Harrison encouraged Blacks to expand and improve through education, awareness, and Afro-centric community programs. With â€Å"The Voice† of â€Å"The New Negro Movement† energized the Black community to demand equality. This was in fact the birth of the Harlem Renaissance. The Harlem Renaissance is the name given to the period from the end of World War I and through the 1930’s Depression era. During this time, there were many great literary works to come about. A group of writers produced a great group of Literature. Some of those writers include: Alain Locke, who described himself as the â€Å"midwife† to aspiring young black writers of the 1920s. In a 1925 essay entitled ‘The New Negro’, Howard University Professor of Philosophy Alain Locke described this transformation as not relying on older time-worn models but, rather, embracing a ‘new psychology’ and ‘new sprit’. Central to Locke’s prescription was the mandate that the ‘New Negro’ had to ‘smash’ all of the racial, social and psychological impediments that had long obstructed black achievement. Six years prior to Locke’s essay, the pioneering black film maker Oscar Micheaux called for similar changes. In his film Within our Gates, Micheaux represented a virtual cornucopia of ‘New Negro’ types: from the educated and entrepreneurial ‘race’ man and woman to the incorrigible Negro hustler, from the liberal white philanthropist to the hard core white racist. Micheaux created a complex, melodramatic narrative around these types in order to develop a morality tale of pride, prejudice, misanthropy and progressivism that would be revisited by Locke and others (Rhapsodies in Black: Art of the Harlem Renaissance (London/California: Hayward Gallery, Institute of International Visual Arts and University of California Press, 1997). Black-owned magazines and newspapers flourished, freeing African Americans from the constricting influences of mainstream white society. Charles S. Johnson’s Opportunity magazine became the leading voice of black culture, and W. E. B. DuBois’s journal, The Crisis, with Jessie Redmon Fauset as its literary editor, launched the literary careers of such writers as Arna Bontemps, Langston Hughes, and Countee Cullen(The Birth of the Harlem Renaissance: History Timeline — Infoplease. com). Additionally, there were other aspects of Black greatness emerging from oppression. â€Å"†¦Through their artistry, the literature of this period helped to facilitate a transformation from the psychology of the â€Å"Old Negro† (characterized by an implied inferiority of the post-Reconstruction era when black artists often did not control the means of production or editorial prerogatives) to the â€Å"New Negro† (characterized as self-assertive, racially conscious, articulate, and, for the most part, in charge of what they produced). Landmark texts that marked this transformation and encouraged increased exploration of African American experience through literature included The Book of American Negro Poetry (1922), edited by James Weldon Johnson and The New Negro (1925) by Locke. The short-lived literary magazine Fire!! (1926) also had a significant impact on the literary production because it represented the efforts of younger African American writers (such as Hughes and Hurston) to claim their own creativity apart from older artists (such as DuBois and James Weldon Johnson), as well as to establish autonomy from potential white exploiters†¦ (Trudier Harris-Lopez, â€Å"Forward† Harlem Renaissance, Volume I. Janet Witalec, project editor. Farmington Hill, MI: Gale, 2003 Call and Response: The Riverside Anthology of the African American Literary Tradition. Ed. Patricia Liggins Hill. New York: Houghton Mifflin Company, 1998). The Spiritual Coming of Age was solely for African Americans to express thems elves and exert self-determination. To have a sense of race pride. White Literary establishments became fascinated and began to publish their works. African American Literature has impacted American culture in an enormous way. Their writings have inspired many African Americans to continue the legacy in Literature. At this same time, the Jamaican-born Marcus Garvey began his promotion of the â€Å"Back to Africa movement. † Garvey founded the Universal Negro Improvement Association and African Communities League (UNIA-ACL), which advocated the reuniting of all people of African ancestry into one community with one absolute government. The movement not only encouraged African-Americans to come together, but to also feel pride in their heritage and race (http://www. biography. com/blackhistory/harlem-renaissance. sp). The Harlem Renaissance was a defining movement within the African American culture. 1929 marked the beginning of the end of the Harlem Renaissance. Due to the economic declines, many prominent writers departed Harlem. Although there was not much time during this period, this era influenced many writers to come. Its great moments in History like this that inspire and influence generations to come. The Harlem riot of 1935 was the final event. The progression of African Americans has come a long way. From slavery to Harlem, and beyond; African Americans have made their mark in History. Shortly after the Renaissance, many came into their own creativity. With the emergences of people like Dr. Martin Luther King Jr. , Malcolm X, Sojourner Truth, the African American culture has gone far beyond what was imagined centuries ago. Many great musicians from jazz era contributed to the mass music frenzy we see today. With great musicians like Duke Ellington and Louis Armstrong, we now have Kenny G, and Boney James. With Poets such as Langston Hughes, and Zora Neale Hurston, we have Maya Angelou, and Gwendolyn Brooks. The Harlem Renaissance has contributed too many great works among African Americans. The African American culture has blossomed in many ways. In the beginning of the 1970’s, African American literature went mainstream, and has continued to do well; moreover, books by Black authors continue today to receive best-selling awards. This also marks the era where African American writings were considered as a legitimate genre of American Literature. The Civil Rights movement made a powerful impression on black voices in the 1960s. Baldwin, whose fiction and essays dealt not only with race but sexuality, family, the ex-pat life, and his childhood in the Church, returned from many years in Paris to participate in the burgeoning movement. Many of Baldwin’s most significant works were written in the 60s, including Another Country and The Fire Next Time (â€Å"African American Literature: History, Crossword, Quizzes, Harlem Renaissance, Civil Rights. † Infoplease.  © 2000–2007 Pearson Education, publishing as Infoplease. 26 Apr. 2011http://www. infoplease. com/spot/bhmlit1. html). How to cite The Negro Movement, Papers

Tuesday, May 5, 2020

The Principles - Potential Issues - and Risks of Revaluation of PP&E Ass

Questions: a). Should KGC Ltd. revalue its major PPE assets from historic cost to fair-market value? (Discuss the principles, potential issues, and risks). b) The PPE is estimated to have a replacement value of $20.5 billion AUD and a value in use of $12.0 billion AUD under current expected operations (i.e. seven years) but rises to $30 billion AUD if the contract is renewed for 10 years in addition to the current seven years and new viable ore bodies are found. What is the True and Fair value of the PPE? (Explain). c) Discuss the merits and risks of KGC Ltd. including a Triple Bottom Line aspect to its reporting approach. d) Discuss the nature of Legitimacy and the importance of KGC Ltd. maintaining legitimacy in the eyes of the traditional land-owners, the government of PNG, and the people of Australia. e) Is the Legitimacy of KGC Ltd. at risk and what consequences may KGC Ltd. suffer if it loses Legitimacy. f) Discuss how KGC Ltd. can restore its legitimacy (include a section on the two types of stakeholder theory in this discussion). g) List the various ways that KGC Ltd. could record the cost of the harm associated with the sludge spill in its GPFS, discuss the pros-and-cons of each method, choose a method and defend your choice. Answers: Part A The principles, potential issues, and risks of revaluation of PPE assets Yes, KGC ltd. should revalue the major PPE assets from historical cost to fair market value. Principle: According to International Accounting Standards 16, PPE assets must be recorded at fair value until and unless the exchange transaction lacks any commercial substance or the fair value of the assets are non-measurable. The revaluation model suggests that the value of PPE should be measured at fair value by deducting the accumulated depreciation and impairment losses from the fair value. Revaluation shall be made to ensure that the materiality is not differed therefore it should be determined by recording fair value instead of historical cost (Europa, 2009). Potential Issues: Recording the assets at fair value signifies the exit value of the assets. Assets recorded on historical cost do not represent the market-based approach rather it is based on entity-based approach. Fair value solves the issue of compatibility between the future cash inflows and cash outflows. The assets recorded on the basis of historical cost lacks the clarity when compared with market assumptions. If the PPE is not recorded on the fair market value then there is likely very less chance of selling those assets (Trinavis-crowehorwath, 2011). Risks: The risk of revaluing the PPE assets are that it would change the entire value at market price rather than recorded realizable value. The amount of depreciation will be altered and the increased depreciation would reduce the profit of the company. However, these risks will incur future benefits in the form of tax reduction and selling of the PPE assets at market value (Don Herrmann, 2006). Part B Estimation of True and fair value of PPE The true and fair value represents the correct statement of the financial position. Within the current expected years of operation, the replacement value has been estimated at $20.5 billion while the amount specified for use is $12 billion AUD. It is expected to increase at $30 billion AUD if the contract related to the PPE assets are renewed for 10 years. In this case, the fair and true value of PPE assets is $20.5 billion. According to IFRS 13, the fair value of PPE assets states the determination of timing when the assets were recognized and further determining the carrying amount. The depreciation charges associated with the assets along with impairment loss is also required to be recognized. The fair value in this case will be determined as the replacement value. As the fair value of the specific PPE assets is missing therefore we will consider replacement value as the true and fair value. Fair value can help the company in exchanging the assets, settle liabilities and willing parties to involve in the transaction. Another recoverable value of the assets is considered by estimating the supply of products and services (Fair value) less the value of use and cost to sell. In this case, the actual fair value is missing therefore it is assumed that replacement value is the Fair and true value. The recoverable amount in such case will be $8.5 billion AUD. Henceforth the information regarding the validity and affirmation of contract is missing therefore the exact fair value can be estimated in this case (GASAB, 2010). Part C Merits and risks of KGC Ltd. including a Triple Bottom Line Triple Bottom Approach accounting has been adopted by profit and non-profit organization. The sustainability framework approach is used by the KCG L to evaluate the performance. TBL approach concentrates on comprehensive investment outcomes. The profits, shareholders value and the return on investments can be calculated on the comprehensive way. The TBL approach is used in KCG Ltd to incorporate the three major dimensions of performance including financial, environmental and social aspects (theconservation, 2014). Following are the merits of using Triple Bottom Line approach: It reduces the risk profile Ensures identification of the cost savings technique and reduces the opportunity cost It provides improved financial and organizational information to the shareholders Aligning the needs of management focus and stakeholders requirement It increases the organization scope towards innovation. It helps in ascertaining the potential way of securing the social licensing It acts as a sound base for stakeholders decision making (Economist, 2016). Risks: Following risks are reported for the application of Triple Bottom Line: The application of TBL approaches is based on ethnocentrism It requires the restructuring and demolition of the corporate environment TBL approach requires an extensive readjustment of the organizational policies therefore uncertain risk might emerge as possible threats (Pondent, 2016). It is corporate oriented technique therefore it is treated as a reductive method as it diverts the business attention from concentrating on its core competencies. Aligning both social and environmental aspects are difficult in real organizational settings (Vivian, 2012) Part D Nature of Legitimacy and maintenance for traditional land-owners, the government of PNG, and the people of Australia The nature of legitimacy exists when the business possess clear and defined chain of management. KGC Ltd possesses clearly defined organizational structure. The person holding an authority possesses the right to perform any assigned task. The legitimacy in accordance to the people of Australia and government of PGC is performed by the KGC Ltd to serve the environmental and social accounting area. The power of legitimacy helps an organization to accomplish the social constructive system by serving the beliefs, values and norms of the society. It directly impacts the financial performance growth and enhancement of the company (UVA, 2006). The KGC Ltd has paid 6 billion amounts to the PNG government in the form of tax whereas $4 million was paid in the form of royalty to the traditional land owners. Also, the company is licensed by the PNG that certifies the firm to operate legally. The company serves the social aspects by employing 3400 employees in its processing plant, offices and PNG mines. The environmental and social liabilities have been fulfilled by KGC Ltd in terms of infrastructural development. The operating and development activities include building of grade schools, hospitals, water processing plants and health centers. Part E Legitimacy of KGC Ltd. at risk and its consequences Yes, the legitimacy of the KGC Ltd. is at risk. For instance, the Christian-animist residents in the New Guinea were agitating for ensuring independence from the Indonesia. There was a possibility of conflicts and military actions due to the association of war tribes and PNG tribes. The irregularities of company in respect of the environment protection have been complained by the people of Australia. Approximately 5 million liters of the oil waste were dumped into the river which was the source of drinking water for the villagers. The complaints went strident and loud when the company defended the misconduct. It was stated that sludge can be flushed quickly out to sea where it would get diluted soon. There are several consequences of the unfair practices conducted by the company. These unfair practices of the KGC Ltd can be negative for the company in the form of deteriorating goodwill. The government might take serious action against the company as the waste generation and dumping i n the sea can significantly affect the natives and adversely affect their health. Also, the company has to bare cost of remediating the sludge spills which is estimated between $6 billion to $ 60 billion. Therefore, the company can incur a loss in terms of expenses and public image. Part F Restoring legitimacy by applying two stakeholders theory The maintenance of legitimacy is very essential in the eyes of the government. To ensure the positivity on the part of government KGC Ltd should try to restore the legitimacy by carrying out best practices to serve the environment (Johnson, 2016). The company should try to serve the interest of the stakeholders and try to retain governmental support to enhance its operation more efficiently and effectively. The company should try to restore its legitimacy by renewing the political strategy. The company should follow the traditional belief, norms and value rational faith followed by the society. The legality must be followed by determining the voluntary agreements on the part of interest party (Tilling, 2004). The discursive legitimacy strategies must be followed by the KGC Ltd. The organization can be treated legitimated only when it perseverance towards the people of Australia and the government is unbiased. It encompasses the psychology, philosophy and sociology of the institutions and actors. By launching the development and reconstruction vision for the stakeholders can allow the company to revive its legitimacy. Restoring the legitimacy is intended to ensure long-term sustainability towards the environment and society. Before taking any action the company should ensure that availability of alternative course of action. It is significant for the organization to identify the difference between actionable legitimacy and institutional legitimacy (Dugan, 2004). The values and morals between the business ethics and organizational management must be maintained by application of Stakeholders theory. The two types of stakeholder's theory are Instrumental and Descriptive theory. The descriptive theory suggests the way how managers deal with the stakeholders to represent their interests (Fontaine et al., 2006). The constellation of interest can be fulfilled by the organization in either cooperative or competitive manner. This theory can be implied by the KGC Ltd in order to deal the divergent stakeholder's interest. The instrumental approach can be utilized for restoring the legitimacy by aligning the corporate governance goals with the stakeholder's management practices(Egels-Zandn Sandberg, 2009). Part G Recording the cost of the harm associated with the sludge spill in its GPFS The cost of harm associated with the sludge spills can be recorded by the KGC ltd in the form of following costs: Remediating cost Clean up cost Offsetting work Fines Expenses These expenses can be met out of reserves and other sources of external borrowings. The harm of processing and mining should be covered by the KGC Ltd. If the sludge spills are not removed then it would result in shutdown of the mining process that would cause loss to PNG and the entire region. The company can treat this cost of harm as either abnormal loss or nonrecurring items. Abnormal loss: it is the loss that is not expected by the business in its operating course of action. The loss that is realized over the normal loss is treated as the abnormal loss in the cost accounting. An abnormal loss is treated in the books of accounts to identify the net output results by deducting the abnormal loss from gross input (Basiccollegeaccounting, 2009). Pros It is a controllable loss and can be recovered if corrective measures are adopted. On the basis of abnormal loss the company can charge the profit and loss incurred in the specific accounting period. Cons It shows the inefficiency of the company to access the bad working condition, environment issues and highlights the carelessness of the company. It is treated as unanticipated loss that can shake the budget of company Non-recurring items: The item that appears on the financial statement and it is unlikely to happen again. It is onetime expense and records the expenses which are generally not encountered in the business course of action. The cost of harm can be treated as the nonrecurring item that would incur lump sum expenses for one time. These expenses are likely to be ignored in the future course of action (Fuhrmann, 2016). Pros Unlike extraordinary items, the nonrecurring items are recognized under IFRS. Nonrecurring items are easy to be recognized and separated to ensure the efficiency of financial statements. Cons It shows the inability of management to ignore the transactions recorded earlier in the form of non-recurring items. It allocates lump sum expenses and amount at specific time. It can put company at risk to meet the expenses occurred due to unusual transaction The selection of appropriate method is depended on the two factors including the management expectation related to loss and the cause of loss suffered by the organization. However, in this case the KGC Ltd should record the cost of harm of sludge spill in its GPFS as an abnormal loss as these expenses have been occurred due to negligence and carelessness questioning the legitimacy of the company towards the organization and environment. References Basiccollegeaccounting, 2009. Accounting Treatment for Normal Loss And Abnormal Loss In Consignment. Don Herrmann, S.M.S..W.B.T.c., 2006. The quality of fair value measures for property plant, and equipment. Accounting Forum, 30, pp.43-59. Dugan, M.A., 2004. Defining "Legitimacy". Economist, 2016. Triple bottom line. Egels-Zandn, N. Sandberg, J., 2009. Distinctions in Descriptive and Instrumental Stakeholder Theory:A Challenge for Empirical Research. Business Ethics: A European Review, 19(1), pp. 35-49. Europa, 2009. International Accounting Standard 16 Property, Plant and Equipment. 16 Septemeber. p.13. Fontaine, C., Haarman, A. Schmid, S., 2006. Stakeholder Theory of the MNC. p.36. Fuhrmann, R.C., 2016. Financial Statement: Extraordinary Vs. Nonrecurring Items. GASAB, 2010. Property, Plant and Equipment. Indian Government Financial Reporting Standard (IGFRS), p.22. Johnson, J., 2016. 5 Types of Power in Businesses. Pondent, C.S., 2016. Disadvantages of Triple Bottom Line Reporting. theconservation, 2014. Explainer: what is the triple bottom line? Tilling, M.V., 2004. Refinements to Legitimacy Theory in Social and Environmental Accounting. p.11. [Accessed 2016].