Technology Then to Now :: History Machines Papers

Technology Then to Now Throughout time, machines, no matter how simple or complex, have played a vital role in the development of civilization into the future. In other words, machines have played a part into helping our culture develop into what it has become today. This dates back to the beginning of time when early man used a stick and a fulcrum (rock) to make a simple lever. Technology: The application of scientific knowledge to serve man in industry, commerce, medicine and other fields. Humans have always searched for a way to make things faster, stronger, smarter, better....for mankind. This, it was widely thought, would make life easier. With the advancements made in technology throughout the millennium, the way of living did get easier. In the thousands of years that had passed, man had gone from living in caves to living in houses, from speaking in grunts to having a formal written and spoken language, from hunting and teaching, to hunt for mere survival, to going to school and working in a place of some sort to provide for your family, from barter and trade to a formal monetary system, from clans to cities and states; yes mankind was on the up and up, and blazing trails at record speed. In the U.S., the period between 1820 and 1840 marked the introduction of the Industrial Revolution. The Industrial Revolution marked a significant technological change for Western Europe and the United States. It meant the big switch from an agricultural society to a modernizing society based on factory production. This switch obviously meant the introduction of machines into the workplace, and the transformation of labor to fit the operation of these machines. Although the machines would increase productivity significantly, they were not viewed as a Godsend by all. Groups such as the Luddites in England in the early 19th century feared these machines because they understood that this new technology would destroy their way of life. They were not entirely wrong. The technologies introduced into the early factory system profoundly disrupted the ways in which people worked and the rewards they received for their work. For example, new machinery introduced as labor-saving devices from the point of view of owners, eliminated certain artisanal skills and displaced other workers. Many of those fortunate enough to still be working in the factories with this ground-breaking technology viewed themselves as machine tenders (someone whose sole purpose was to make sure that the machine did not get off course.

The Anthropology of Terrorism

Since the attacks on the World Trade Center and the Pentagon on September 11, 2001, â€Å"terrorism† has been a word that every American has used daily. It has been eleven years since these attacks, and our country is still at war, and we use terms like â€Å"acts of terror† to justify our invasion of their civilian space. Personally, I do not care much for conspiracy theories, but I was interested to know a little bit more about the Islamic culture that these â€Å"terrorists† stem from. While the majority of the population of Iraq and Afghanistan are practicing Muslims, they can not all be defined as â€Å"terrorists. In all actuality, a lot of them may define Americans and other westernized countries with seemingly unlimited war powers as â€Å"terrorist† groups. There are many differences from the American view of acts of terror, the Iraqi view of acts of terror, and the view of how those who commit crimes of terror see their own actions. I think it v ery important that American civilians, especially those who are not well educated on our foreign policies and the current war situation, take time to see how Iraqi civilians and the Muslim population view the September 11 acts of terror, and the subsequent war compared to those who chose to commit these acts.I think that most would be surprised when they find that the Islamic religion does not actually promote those extensive â€Å"acts of terror† that they do not support the extremist groups like Al Quaeda, and that our presence in their civilian areas, like market places may not be necessary or productive for their day-to-day routines. In order for many people to understand these differing viewpoints on terrorism, I think it is important to focus on how different people may define an act of terror.In December of 1994, the Unite Nations General Assembly Resolution 49/60, â€Å"Measures to Eliminate International Terrorism,† describes terrorism as: â€Å"Criminal acts intended or calculated to provoke a state of terror in the general public, a group of persons or particular persons for political purposes are in any circumstance unjustifiable, whatever the considerations of a political, philosophical, ideological, racial, ethnic, religious or any other nature that may be invoked to justify them. Later, in 2004 at UN Security Council Resolution 1566 a definition is given, stating acts of terror are: Criminal acts, including against civilians, committed with the intent to cause death or serious bodily injury, or taking of hostages, with the purpose to provoke a state of terror in the general public or in a group of persons or particular persons, intimidate a population or compel a government or an international organization to do or to abstain from doing any act.The United Nations adds to the definition again in 2005 at a panel, stating the definition of terrorism as: Any act intended to cause death or serious bodily harm to civilians or non- comba tants with the purpose of intimidating a population or compelling a government or an international organization to do or abstain from doing any act. (â€Å"Various Definitions of Terrorism†) The United Nations has no official definition of terrorism, because some would argue that there is no real distinction between a â€Å"terrorist† and a â€Å"freedom fighter. Therefore, the United Nation’s descriptions of the term are vague and always include that terrorism is â€Å"intimidating† or that it â€Å"provokes terror† on a group of people. The first description listed comments on the justification of these acts, which most others do not. Now, I would like to point out the differences in he definitions that are released by the Arabic Community and the united States. In 1998, the Arab Convention for the Suppression of Terrorism was implemented by the Council of Arab Ministers of the Interior and the Council of Arab Ministers of Justice in Cairo, Egyp t.They defined terrorism at this convention as: Any act or threat of violence, whatever its motives or purposes, that occurs in the advancement of an individual or collective criminal agenda and seeking to sow panic among people, causing fear by harming them, or placing their lives liberty or security in danger, or seeking to cause damage to the environment or to public or private installations or property or to occupying or seizing them, or seeking to jeopardize national resources. â€Å"Various Definitions of Terrorism†) The United States has many different definitions of terrorism in almost every government organization’s code. In Federal Criminal Code Title 18 of the United States defines terrorism and lists the crimes associated with terrorism.In Section 2331 of Chapter 113(B), defines terrorism as: †¦activities that involve violent†¦ or life-threatening acts†¦ that are a violation of the criminal laws of the United States or of any State and†¦ appear to be intended (i) to intimidate or coerce a civilian population; (ii) to influence the policy of a government by intimidation or coercion; or (iii) to affect the conduct of a government by mass destruction, assassination, or kidnapping; and†¦(C) occur primarily within the territorial jurisdiction of the United States†¦Ã¢â‚¬  FBI definition of terrorism:The unlawful use of force or violence against persons or property to intimidate or coerce a Government, the civilian population, or any segment thereof, in furtherance of political or social objectives. The definition of terrorism used in the United States Army Field Manual FM 3-0, form 2001 is: The calculated use of unlawful violence or threat of unlawful violence to inculcate fear. It is intended to coerce or intimidate governments or societies †¦ [to attain] political, religious, or ideological goals.The Dictionary of Military Terms used by the Department of Defense defines terrorism as: The calculated use of unlawful violence or threat of unlawful violence to inculcate fear; intended to coerce or to intimidate governments or societies in the pursuit of goals that are generally political, religious, or ideological. (â€Å"Various Definitions of Terrorism†) I think the difference in the way our governments define a term that the United Nations finds so debatable shows a huge cultural difference in where the priorities for our countries lie.Obviously, since the September 11 attacks, the United States has spent an extensive amount of time coming up with more and more to add to the definition of terrorism and have worked to almost make ourselves seem like more of the victim. Our Federal Code includes mass destruction and assassination, but states that it primarily occurs within the United Stated jurisdiction. This is open to interpretation, as is all code, but it basically means that we are always the victim of acts of terror and can hardly ever be accused of committing the crime.H owever, in the FBI definition, it says that terrorism is using violence and force to coerce a government and its civilians of political and social objectives. Are we not using force and asserting ourselves on the Iraqi government, and every other government that we have been at war with? Has it not all been for a political gain? Then the military definitions add that actions can only be defined in that way if they are being committed for political, religious, or ideological reasons. However, I think that most Americans, if asked would only include religion in the definition.We have been trained to think that way, to only see terrorism as acts of Jihad, extremist Muslims. Americans, since I can remember have always been extremely proud. We are all truly blessed to come from a country that has a strong military backbone, free, accessible education, a comparably thriving economy, and the opportunity for social mobility. That being said, the majority of Americans are very ignorant and o ne-sided on a lot of political issues. Most are content with obtaining the easily accessible information from the news or internet and word of mouth.Most do not take the time to educate themselves on social issues that they comment on daily. This is why people are so opposed to those who practice Islam using their first amendment right to freedom of religion, especially in the south where most are extremely prejudiced. The news and the coverage of the September 11 attacks and the war are to blame for this phenomenon of fearing those who are different. In Packaging Terrorism: Co-opting the News for Politics and Profit, Susan Miller criticizes the way the media chooses which stories to run. â€Å"Threats, danger, fear.These words grab the attention of the readers and that’s what the media want. Your attention. Be afraid. Be very afraid. † She shows that there are many more options of global stories that our local news stations could run, but those that involve Americans or anything involving conflict in the Middle East, or even stories of al-Qaeda action in other countries, will get higher ratings as â€Å"Big Stories† over stories like the huge crisis of bombings in Mumbai in 2006, which is a place and event that Americans, in general, have no solid connection to.However, our society is also very vain, and there are even international events that are very important to us and the action in the Middle East that constantly get trumped by â€Å"larger† domestic stories. A 2006 suicide bombing of the Golden Mosque, which was close to triggering an Iraqi civil war was overshadowed by the Winter Olympics that year. A 2005 bombing was completely overshadowed by the kidnapping of Natalee Holloway in Aruba. The American people are more likely to be interested in our domestic actions than the stories of foreign events, especially when these events seem to run together and are so similar every time they are covered.One thing that is extremely co ntroversial in covering those true acts of terror is the fact that most terrorists really want the attention on them. If someone is taken hostage and taped, or there is a huge event, like the 9/11 attacks, those who commit these actions are doing so for the attention, and for the media to show these events to the public, some can argue that those who share the news are just giving them what they most desire: to have all eyes on them.There is also an opinion, however, that if this footage is shown, it will show Americans the true brutality of the people who our military is fighting against, and that it will show that there truly is a threat, encouraging Americans to further support our military and create a unifying experience that promotes patriotism. This was shown in the case of the kidnapping of reporter, Daniel Pearl in Pakistan in 2002 by al-Qaeda operative Khalid Shiekh Mohammad. The video of his execution was made available to news networks, and a portion of Pearl speaking wa s shown on CBS.The full video shows his throat being slit and his severed head held up with a voiceover speaking out against the â€Å"enemies of Islam. † After much debate of whether or not the video should be seen by the public, whether it would violate the rights of Pearl’s grieving family, and whether the American people should be allowed to be exposed to witnessing a person’s murder, Peter Kadizis and Stephen Mindich of the Boston Phoenix posted a link to the video with a note above stating, â€Å"This is the single most gruesome, horrible, despicable, and horrifying thing I’ve ever seen. . That our government and others throughout the world, who have had this tape for some time have remained silent is nothing less than an act of shame†( Moeller). While our media is the largest source of information for Americans and is the largest reason that Americans have an instilled fear of anyone of the Islamic religion, the USA Patriot Act passed in 200 1 as a response to the terrorist attacks is one of the triggers that set off this fear, and is a constant reminder of the attack.This Act was instated based on the theory that if there is a threat to national security, the public is more willing to allow for harsher policies and increased restrictions of civil liberties. The Act includes reduced restrictions in law enforcement agencies' gathering of intelligence within the United States; expanded the Secretary of the Treasury’s authority to regulate financial transactions, particularly those involving foreign individuals and entities; and broadened the discretion of law enforcement and immigration authorities in detaining and deporting immigrants suspected of terrorism-related acts.Even though support for the Patriot Act has decreased, though not dramatically (from 60% classifying it as â€Å"necessary† in 2001, to a 39% in 2006), President Barack Obama signed a four-year extension of the act to include, searches of bu siness records that would assist in an investigation undertaken to protect against international terrorism, and surveillance of â€Å"lone wolves,† individuals suspected of terrorist-related activities not linked to terrorist groups. (Borgeson, Valeri). This, eleven years later is an act that is still perfectly in tact, and is still restricting our rights.It isn’t the most invasive law, but it does hang over the heads of those who do business internationally and those who immigrated form other countries, because they are constantly under the threat of being watched and studied by the government. Since Americans have media coverage and restrictions that help to shape the idea of terrorism and the way we perceive terrorism and acts of violence, it is only logical to realize that the Iraqi people, have their own way of defining Terrorism in their country.It is important to realize, when analyzing their views, that the United States have been seen as a threatening force to them for the past eleven years by imposing on their land and declaring warfare on their former leader and having our military staying within their civilian quarters. Though Iraq has been liberated for the past five years, American troops were just recently sent home, and they are suffering from terrorist attacks against them from other outside forces as well.Most of those who practice the Islamic religion believe that warfare should only be used to suppress rebellion or to defend against imposing armies. They do not believe in starting wars, because the punishment is not in their hands, violence should only be used for protection. Yousuf Baadarani, a popular writer defending the Islamic culture, states in an interview with Asia Times states, â€Å"Since Islam forbids terrorism, than no terrorist could be labeled Islamic. He would have had to abandon the Islamic path to become a terrorist† (Abedin).Jihad is only supposed to be used to protect the Islamic religion against thos e who attack it, not to create terror in those who do not practice Islam. This counters a popular theory Americans have that all Muslims are destined to commit acts of terror and that they are instilling values that promote suicide bombings and murder of those who do not practice Islam. Al-Qaeda was born out of Osama Bin Laden’s leftover defense force he gathered together for the Saudi Kingdom, but it was rejected after they allowed US troops to use Saudi Arabia after Saddam Hussein invaded Kuwait.Al-Qaeda means â€Å"the basis† or â€Å"the base. † It is extremely difficult to find out the members of this organization and to figure out who is behind certain attacks. The chain of command is extremely difficult to follow. It has one goal: â€Å"to hit the West wherever and whenever it can, in order to further polarize the Muslim and Western worlds and effect an eventual victory of the Islamists, who claim leadership over the Muslim world†(Reuter).This terr orist group- and there is no debate from anyone as to whether or not they are a terrorist group- has committed too many suicide bombings and killings of innocent westerners to name. They are the group behind the infamous September 11 attacks, and are the ones who created all of the fear of terrorism in the United States. This group of people is founded on a basic principle: hate for all Westerners, and the desire to completely sever ties between those who practice Islam and Westerners.This is not a group based on jihad; the exception to the Islamic law against violence, which should only be allowed when defending the Islamic religion. It is simply a hate group against Westerners that wears a mask of religion. In conclusion, there is a lot that is not perceived correctly when it comes to the idea of terrorism. Every citizen of Iraq is not a terrorist, and neither is every member of the Muslim community. A select few extremists have ruined the reputation of a religion in the United St ates, with the help of the media and politics.I hope that every American citizen at some point realizes the difference between the terrorist attacks of September 11, and the Iraqi family that walks down the street. It is important to me and our country that people see that most Muslims do not support al-Qaeda and that the group of extremists is not practicing their religion properly. I hope that people will start to realize the importance of getting information from other sources than the popular media and that some will start to look up more information on important domestic and international events.Most of all, I hope that I have been able to properly compare viewpoints on terrorism in different parts of the world accurately. Bibliography Abedin, Mahan. â€Å"Asia Times Online :: Middle East News, Iraq, Iran current affairs. † Asia Times Online :: Asian news hub providing the latest news and analysis from Asia. N. p. , 29 Dec. 2009. Web. 5 Dec. 2012. Arena, Michael P. , and Bruce A. Arrigo. The terrorist identity: explaining the terrorist threat. New York: New York University Press, 2006. Print. Baudrillard, Jean. The spirit of terrorism and requiem for the Twin Towers.London: Verso, 2002. Print. Borgeson, Kevin , and Robin Valeri. Terrorism In America. Boston: Jones and Bartlett Publishers, 2009. Print. Moeller, Susan D.. Packaging terrorism: co-opting the news for politics and profit. Chichester, U. K. : Wiley-Blackwell, 2009. Print. Reuter, Christoph. My life is a weapon: a modern history of suicide bombing. Princeton, NJ: Princeton University Press, 2004. Print. Various Definitions of Terrorism. † Department of Emergency & Military Affairs (DEMA). DEMA, n. d. Web. 5 Dec. 2012.

The Current Corporate Strategy Of The Business - 3322 Words

The current corporate strategy of the business had some positive changes to the organization and hence, restructured the entire organization accordingly. The corporate strategy is based on ONE Plan that had the following four priorities: †¢ Restructuring enough to operate the business profitability in context to changing model mix and customer demands. †¢ Offering customer the best developedcustomer demanded products in terms of efficiency, high quality, safety that could create value for the company. †¢ Improve Ford’s finances. †¢ Work together as one team that has one goal. Hence, in order to make this current strategy work, Ford made some functional changes, to the organization that helped Ford to create value. The†¦show more content†¦3. In order to make the infrastructure efficient, Ford implemented the strategy to promote one goal throughout the entire organization and hence, this helped to restore the company commitment to efficiency. Plus, the strategy helped co-operation among functions as they lacked transperancy as one function would not disclose all the data to the other function. 4. In order to make the information system efficient, Ford heavily invested on premium technology to better serve its customers and hence, created Ford Work Solutions that provided and served all affordable solutions making processes more efficient with high speed internet and wireless accessories. 5. In order to gain efficiency in supply chain management, Ford discussed its strategies with suppliers, letting them know what they require in detail, that helped create long term relationships and later, which was sealed with long- term contracts. Ford maintained a positive relationship with suppliers, giving them the idea that the suppliers works with them rather creating the idea that the suppliers work for them. 6. In order to gain efficiency in the

The Opportunities And Confrontations Of Women - 1134 Words

The Opportunities and Confrontations of Women American women from the early 1920s to the late 1960s ran into quite a few confrontations not only with the federal government but also with society. They were also presented with new radial opportunities that were once nonexistent before this time. The old-fashioned narrow-minded outlook upon women begin to phase out while new representations were being challenged. This is, without a doubt, the most significant and influential periods for women with the movements, organizations, and their new freedoms in modern American history. The Equal Rights Amendment Act was the first movement from women that started this revolution in the 1920s. One of the primary goals of this act was to eliminate all†¦show more content†¦The government nonetheless tried to reverse the tendency of more freedom for women in this traditional society. The Economy Act of 1933 banned both partners in a marriage from holding federal jobs. The federal government did not want women achieving power and they tried to prevent them from doing so by rejecting movements and implementing new legislations. Entering into the 1930s and the beginning of The Great Depression, women roles in the household were becoming increasingly more stressful as they did their best in making ends meet. Things got even more tough with The New Deal programs passed by Congress and President Franklin D. Roosevelt. One specific example of how the alleged excellent New Deal had an unfavorable outcome on women is how the Social Security programs, which accommodated unemployment insurance as well as old-age retirement accounts, would not cover women who worked from the household. Most women of this time were being overlooked by the federal government and they faced many challenges, although the New Deal did also have a few positive attributes to offer women. Those who were unemployed could be supported by the Works Progress Administration (WPA). It employed single women, widows, or women with handicapped husbands. While men were given jobs that required little experienced, usually in construction, women were de signated mostly to garment making. They made apparel and bedspreads to be donated to charities and

Statistical Analysis Of Early Detection Of Liver Cirrhosis

Statistical Analysis Of Early Detection Of Liver Cirrhosis Through Medical Image Processing Megha Bahdauria1,Chetna Garg1, Dr. Saurabh Mukherjee2, K.F. Rahman2 1.Mtech Scholar, Department of Computer Science, Banasthali University, Rajasthan, India 2. Associate Professor, Department of Computer Science, Banasthali University, Rajasthan, India Abstract: Statistical operations provide the means of principle of solving the many type of problems which require the uncertain information in cirrhosis. This paper discusses the statistical operations. Computed Tomography, Magnetic Resonance Imaging, Ultrasound etc has been proved very helpful in diagnosing liver cirrhosis. Cirrhosis is an endemic disease across the world that leads to observed†¦show more content†¦To let the liver function properly it is important to detect cirrhosis in early stage. Now a days several noninvasive imaging techniques have been developed recently for detection of liver cirrhosis such as CT, USG, MRI. In this paper we have used CT scan images of liver cirrhosis and applied some statistical operations on those CT images such as mean, median, standard deviation and mode. II. Methodology: CT scans are challenging because of the different image characteristics that must be considered. Here we will be considering the statistical features of a CT scan of liver which is having liver cirrhosis as a disease. The methodology followed is given below: Fig.1 Flow Chart of Methodology Used (1).Image Acquisition : To get an image of which you want to extract some features. (2).Image Preprocessing : It is common practice to perform preprocessing on acquired CT scan images before extracting the features of images. Here we have applied the statistical operation on the preprocessed images After acquiring the image various preprocessing methods can be apply. The aim of this step is to improve the quality of the image that suppress unwanted distortion and enhance the image features which is important for further processing. Such as increase or decrease brightness, shape, contrast, remove the noise from the image. (3).Statistical analysis : Image analysisShow MoreRelatedHepatitis C And The Silent Epidemic2491 Words   |  10 Pagesof the liver. It is caused by the Hepatitis C virus (Centers for Disease Control and Prevention (CDC), 2015). As a result, Hepatitis C has been termed a silent epidemic (CDC, 2015). This is because a lot of individuals have Hepatitis C and don’t even realize they have the infection (CDC, 2015). As the infection begins to progress over time, it could cause acute issues to the liver (CDC, 2015). Those issues could be things like damage to the liver, the liver could fail to function, cirrhosis, or evenRead MoreCommunity Acquired Pneumonia18251 Words   |  74 Pagespreventing pneumonia, particularly in immunocompromised and older adults, which is administered annually. (Schmitt, 2011) The Prognosis of pneumonia is generally good, with rapid recovery when it is recognized and treated early. (Hockenberry, 2007) According to the National Statistical Coordination Board of the Philippines, there are 776,562 of pneumonia in the country in 2004 alone. This could be an implication that pneumonia is one of the leading causes of morbidity and mortality in the country. (Nemours

Advanced Corporate Accounting

Question: Discuss about the Advanced Corporate Accounting. Answer: Introduction: Impairment loss is acknowledged only when the carrying value of an asset surpasses its recoverable sum that is more than the fair value of the asset less the expenses to sell and worth that in use. According to the AASB 136, Para 59, only if an assets recoverable amount is lesser than its carrying amount, the assets carrying amount should be deducted to its recoverable amount and this particular deduction is known as impairment loss (Charteredaccountants.com.au 2016). On the other hand, as per the AASB 136, Para 60, an impairment loss is generally identified instantaneously in the loss or gain, unless the particular asset is approved at a revalued amount as per the Standard (Charteredaccountants.com.au 2016). The impairment loss of a revalued property should be considered as a revaluation fall according to the other Standard. Therefore, technically, the terminology impairment loss can be defined as the reduction in the net carrying value, the acquirement expense less depreciation, of a property which is more than the undisclosed flow of cash of the similar asset in the future. It can also be said that an impairment loss generally takes place when the assets are abandoned or sold as the organization does not expects any longer regarding the advantages of the operations for long-term. This is the particular fact, for which it varies from a written-down, although the impairment losses frequently resulted into a taxation delay for the property. On the basis of the kinds of assets that are impaired, the shareholders of a publicly held organization might also lose its equity in their stocks that might also resulted into a lower value of debt to equity ratio. The objective of the accounting standard AASB 136 is to suggest the methodologies that a unit can incorporate in order to make sure regarding its assets that will be carried at no more than the recoverable amount (Aasb.gov.au 2016). The particular asset is carried at greater than its recoverable amount only if the carrying sum surpluses the total sum to be recovered by selling the assets. This particular standard can be applied to every unit which is needed to construct the fiscal reports according to the Part 2M.3 of the Corporations Act and this is a coverage unit (Aasb.gov.au 2016). This standard can also be implemented for common rationale of the monetary reports of every other coverage. Additionally, the AASB 136 Standard of Accounting is also implemented within the fiscal news, which is, or is considered for common principle of fiscal reports. This standard of accounting (AASB 136) has various scopes and thus it can be implemented within the accounting for all assets impairment other than the inventories (AASB 102), properties that arises from the contracts of construction (AASB 111), deferred tax assets (AASB 112 Income Taxes) (Aasb.gov.au 2016). The other properties that arises from the benefits of the employees (AASB 119) and the fiscal assets that are present in the scope of Financial Instruments: Recognition and Measurement (AASB 139) are also considered as the exceptional impairment of assets for the scope of the AASB 136 (Aasb.gov.au 2016). Moreover, the Investment Property (AASB 140), Agricultural activities that are determined through fair value (AASB 141), Insurance contracts (AASB 4) and Non-current assets that are held for discontinuation and sale of operations (AASB 5) are also enlisted under exceptional cases (Aasb.gov.au 2016). Therefore, it can be said that the particular standard of accounting AASB 136 is only applied to those monetary assets that are classified under AASB 127, AASB 128 and AASB 131 (Aasb.gov.au 2016). The accounting stan dard AASB 127 is related to the subsidiaries under Consolidated and Separate Financial Statements, on the other hand, AASB 128 is related to the associates under Investments in Associates and AASB 131 implies the joint ventures under Interests in Joint Ventures (Bragg 2013). However, the impairment loss can be measured and recognized as per some requirements that are mentioned in the Paragraphs 59-64 (Aasb.gov.au 2016). According to the mentioned paragraphs, the impairment losses can be measured and recognized for an individual property other than the goodwill and cash-generating units that are dealt with the paragraphs 65-108 (Picker 2012). When the estimated amount for the impairment loss is more than the assets carrying amount to which this is related, a unit should determine a liability only if that is needed by another Standard. In addition to this, with the identification of the impairment loss, the amortization and the depreciation charge for the particular property should be accustomed. The reason behind this is that it helps in assigning the amended carrying amount of the assets in the future by subtracting the outstanding value on the methodical order over its rest of the functional life. It has been found that when an impairment loss is identified, the associated deferred tax liabilities or assets are identified as per the accounting standard AASB 112 (Dagwell et al. 2012). This is done by evaluating the amended carrying amount of the property with its taxation base. According to the Paragraphs 66-108, the requirements for determining the cash-generating units are set out to which the property is belonged and is identified for carrying amount. From this, the impairment losses are recognized in order to generate cash units and the goodwill. Therefore, it can be said that the identification of the impairment losses is very simple and can be done systematically. Thus, the calculation of the impairment loss is also simple. At first, the factors responsible for leading the impairment of the assets should be identified. Some of the factors include regulatory enforcement or new legislation, change in market situations, workforce turnover and decrease in functionality of the assets for aging (Jersey 2013). It has been found that implementation of new technologies or techniques might lead to drop in the fair market value. In other words, it can be said that the fair market value calculation is the essential part as without its proper calculation, the impairment of asset cannot be determined. Thus, the fair market value plays an important role in the calculation of the impairment loss and as it is assigned, its value can be easily compared with the assets carrying value that is present in the fiscal declarations. The impairment losses are generally identified either by the revaluation model or the cost model, based on the criteria that the debited amount has changed by new or adjusted fair market valuation. (i) Calculation of Impairment Loss:- Particulars Amount Carrying Amount of Assets (A) $1,680,000 Recoverable Amount of Assets (B) $1,420,000 Fair Value of Assets ( C) $171,000 Real Value of Assets (D = Higher of B C) $1,420,000 Impairment Loss (A-D) $260,000 Less : Goodwill on Acquisition $40,000 Impairment Loss Less Goodwill $220,000 Impairment Loss Allocation:- Particulars Amount Percentage Impairment Land 200000 12% 26829 Inventory Products 180000 11% 24146 Brand "Crossbow Shoe" 160000 10% 21463 Shoe Factory 700000 43% 93902 Machinery for Manufacturing Shoes 400000 24% 53659 TOTAL 1640000 100% $220,000 In the Books of Crossbow Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) 30/06/2015 Impairment Loss A/c. Dr. 260,000 To, Goodwill A/c. 40000 To, Land A/c. 26829 To, Inventory Products A/c. 24146 To, Brand "Crossbow Shoes" A/c. 21463 To, Shoe Factory A/c. 93902 To, Machinery A/c. 53659 (Being the net identfiable assets liabilities and goodwill impaired based on the recoverable amount) Income Statement A/c. Dr. 260,000 To, Impairment Loss A/c. 260000 (Being the amount of impairment loss on machinery transferred to Income Statement ) References Aasb.gov.au. 2016.Aasb.gov.au. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 24 Sep. 2016]. Bragg, S. 2013.Accounting best practices. Hoboken, N.J.: John Wiley Sons. Charteredaccountants.com.au. 2016.AASB 136 Impairment of assets. [online] Available at: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-136--Impairment-of-assets?standard= [Accessed 24 Sep. 2016]. Dagwell, R., Wines, G., Lambert, C. and Psaros, J. 2012.Corporate accounting in Australia. Frenchs Forest, N.S.W.: Pearson. Jersey, C. 2013.Introduction to corporate accounting. New Delhi: Random Exports. Picker, R. 2012.Advanced corporate accounting. Milton, Qld: John Wiley Sons.

Suitability for purpose Research Paper Example

Suitability for purpose Paper 1. Suitability for purpose: It was met as it will be obviously decipherable by the user. The main theme of the website is based around the environment and such is shown by the theme/house-style used. The purpose of my website was to make others more aware of environmental issues and this was covered clearly and linked to from the Equipment page for every piece of recycling equipment.Another purpose of the website is to allow those who do not already own any of those pieces of equipment to easily acquire it this was engaged with the viewer by using a different, larger font size which, when clicked on, will link the user to an external website. The final purpose of the website is to make youngsters aware of global issues and how these can be assuaged. This purpose was successfully communicated by the use of simple words, images and an animation, aiding understand.2. Suitability for audience: The likely audience of the website is diverse. Some of those may be randomly browsing to see i f there is anything is interesting, others may want to find out more on how to use their recycling equipment, others want aid in ordering this equipment and, finally, an audience may even be youngsters.Needs for each different group is provided; those browsing around can use the navigation bar to quickly search for what they may find interesting, those wanting to find out how use their equipment merely have to browse to the next where they can choose their required equipment the ordering link is also provided there. Youngsters wanting to access the environmental section only have to click once on Recycling and the Environment button of the navigation bar.3. Readability: Font size has been adjusted to fit the reading atmosphere and purpose of the text. The main heading, Recycle GB, has been inserted into the master-page in order to become common on all the other pages. Sub-headings have also been kept around the same size, with the exception of when there is too much text, protect t he ecosystem recycle.Text colour has also been used with the intention of fitting into an independent theme. Red text, used on the first page, represents urgency and hence is used to prompt users that if there are any problems, they could email the customer support team. Blue text is used casually to introduce/explain text; it is the standard font colour used for this website. Black text is used for formal issues, such as the form and in tables which present information.Arial MT Bold is used for the main heading as it looks more user-friendly than, say, Times New Roman, yet still being standard; it is also easy to read for some people who require more viewing assistance (accessibility). Arial Narrow is used for normal text as it looks different, smaller than most other fonts (therefore more flexible when stretched to fit a box) and looks more formal when is not bold.Language used throughout the website is simple-moderate. There are not many descriptions, those are replaced with tex t-tables, images and animations to aid easier understanding, pertain interest and support the user-friendliness, which users can comment on in the form.4. Usability: Navigation is consistent throughout all pages. Forward and Backward buttons are implemented into each page according to whether they are needed or not. They link a page to another page, in priority/chronological order. For example, the Homepage links users to the Equipment page, where they can either click each individual hotspot to their desired location or could merely click Next until they get there. For those who are not keen on persistent clicking can use the navigation bar. If a person wanted to, say, go to The Black Bin page without having to go to the Equipment page and clicking can hover over Equipment on the navigation bar, highlighting The Black Bin and clicking. The navigation components are clearly sized for users to see and recognise. Highlighting of hyperlinks is automatically used to aid users for clicki ng there. The form is laid out so that users can easily understand it and additional information is provided in brackets: 1=Bad 10=Fantastic. Text to aid the user is provided to ensure they understand the components around the website, The table on the right shows to you more specifically5. Accessibility: As demonstrated in AO2 Evidence, by screenshots, I could create a different master page with contrasting colours and larger-sized fonts in order to make the pages viewable for those with accessibility issues for example I have used a black, white and yellow theme, both the white and yellow contrast with the black to make it easier. Tables have also been used to organise all elements consistently at a suitable size, for example in the hotspot on the Equipment page.ALT tags have also been added to most images in order to help those who cannot see images, either due to accessibility or slow-speed connections, to at minimum read what the picture is displaying.Strengths:* When choosing this assignment title, I had a rigorous idea of what how I was to plan my website, organise it and what to insert in every page this is reinforced by my site-plan* Implementing most components, which were used on the website, from previous units, accurately; Roll-over buttons and the navigation bar from Unit 21, the advertising animation from Unit 20, and various skills from Unit 1 (mainly through the Publisher task)* Good at finding appropriate images of good quality and size using appropriate search functions* I have given each task of the project appropriate timings, building on and linking from previous steps (for example I have consciously structured Task 2, inserting the components into the website, to follow-on to Task 3, inserting the hyperlinks)* Before inserting the components into the website, I have planned thoroughly where they are going to go, what is going to be said (in text) and the reasons for such choices* From visiting internet websites so much, I had a firm id ea about whether my website was actually looking like one or something else, like a Newsletter, for example* From previous practice assignments/tutorials, I had prior experience with the web-design software used, WebPlus 10, before undertaking the assignment.Weaknesses:* Some pages do look as if they have been rushed as they do not contain much activity* Viewers may not understand why different font colours, other than green, like blue, have been used when it does not fit the general house-style. I could have made these inconsistencies more decipherable.* Using tables for some of the components did not fit in well as different images were of different sizes. This often over-squashed images, distorting general readability.* There was some wasted space which I couldnt effectively fill in with more components. This should encourage me to plan with greater precision next time.* More interactivity could have been applied to the website by the use of video and/or background sound* User-fo rm could have been linked to in more ways to encourage user feedback.