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Wednesday, August 26, 2020
Using the Subjunctive Past in German
Utilizing the Subjunctive Past in German More often than not, educators and course books figure out how to make the subjunctive state of mind (der Konjunktiv) more entangled than it should be. The subjunctive can be confounding, yet it doesnt must be. At an opportune time, each starting understudy of German learns this basic Subjunctive II action word structure: mã ¶chte (might want), as in Ich mã ¶chte einen Kaffee. (Id like a [cup of] espresso.) This is a representation of a subjunctive action word structure learned as jargon. No muddled guidelines to learn, only a handily retained jargon state. A great part of the subjunctive can be taken care of along these lines, without stressing over complex standards or equations. Past Subjunctive For what reason is it, in the event that you solicit a local speaker from German to clarify the utilization of the subjunctive, the person in question will probably (a) not realize what the subjunctive is, as well as (b) not have the option to disclose it to you? This, in spite of the way that this equivalent German (or Austrian or Swiss) can and utilizes the subjunctive constantly - and on the off chance that you had grown up communicating in German, you could, as well. What Is the Subjunctive II? The past subjunctive is an action word state of mind used to communicate vulnerability, question, or an in spite of reality condition. It is likewise as often as possible used to reflect amiability and great habits - an astounding motivation to know the subjunctive. The subjunctive isn't an action word tense; it is a state of mind that can be utilized in different tenses. The past subjunctive (another name for the Subjunctive II) gets its name from the way that its structures depend on the past tense. The Subjunctive I is known as the current subjunctive since it depends on the current state. Yet, dont let those terms befuddle you: the subjunctive isn't an action word tense. Something contrary to the subjunctive is the characteristic. Most sentences that we express - in English or German - demonstrate an announcement of certainty, something that is genuine, as in Ich habe kein Geld. The subjunctive does the inverse. It tells the audience that something is in opposition to the real world or restrictive, as in Htte ich das Geld, wã ¼rde ich nach Europa fahren. (Had I the cash, I would head out to Europe.) The suggestion is plainly, I dont have the cash and Im not going to Europe. (characteristic). One issue for English-speakers attempting to become familiar with the Konjunktiv is that in English the subjunctive has for all intents and purposes ceased to exist - just a couple of remnants remain. We despite everything state, If I were you, I wouldnt do that. (In any case, Im not you.) It sounds inaccurate to state, If I was you... An announcement, for example, If I had the cash (I dont hope to have it) is unique in relation to When I have the cash (its probable I will have it). Both were and had (past tense) are English subjunctive structures in the two models above. Be that as it may, in German, regardless of certain mishaps, the subjunctive is a lot of fit as a fiddle. Its utilization is significant for passing on the possibility of contingent or questionable circumstances. This is generally communicated in German by what is known as the Subjunctive II (Konjunktiv II), some of the time called the past or flawed subjunctive - in light of the fact that it depends on the blemished tense types of action words. Presently, lets get serious. What follows isn't an endeavor to cover all parts of the Konjunktiv II but instead an audit of the more significant viewpoints. Here are a few instances of how the Subjunctive II can be utilized in German. The Konjunktiv II is utilized in the accompanying circumstances: As though, in opposition to the real world (als ob, als wenn, als, wenn)Er gibt Geld aus, als ob er Millionr wre.He goes through cash as though he were a millionaire.ââ¬â¹Request, commitment (being affable!) - normally with modals (i.e., kã ¶nnen, sollen, etc.)Kà ¶nntest du mir dein Buch borgen?Could you loan me your book?ââ¬â¹Doubt or vulnerability (regularly went before by ob or dass)Wir glauben nicht, dass man diese Prozedur genehmigen wà ¼rde.We dont accept that they would permit this procedure.ââ¬â¹Wishes, unrealistic reasoning (as a rule with increasing words like nur or doch - and restrictive sentences)Htten Sie mich nur angerufen! (wishful)If you had just called me!Wenn ich Zeit htte, wã ¼rde ich ihn besuchen. (conditional)If I had time, Id visit him.ââ¬â¹Replacement for Subjunctive I (when the Subjunctive I structure and the indictative structure are identical)Sie sagten sie htten ihn gesehen.They said they had seen him. The last two lines in the customary German melody, Mein Hut, are subjunctive (contingent): Mein Hut, der cap drei Ecken,Drei Ecken cap mein Hut,Und htt er nicht drei Ecken,dann wr er nicht mein Hut. My cap, it has three corners,Three corners has my hat,And had it not three corners, (on the off chance that it didnt have...)then were it not my cap. (...wouldnt be my cap)
Saturday, August 22, 2020
Yellow Journalism Essay Example For Students
Sensationalist reporting Essay The individuals of Russia were persuaded that on New Years Day, January first, President Boris Yeltsin dubiously and out of nowhere surrendered. A few people guarantee he was to old and to feeble to complete his presidential term, others guarantee he was excessively debilitated, creepy wiped out, others guarantee he was simply tired of the repulsive state of the Russian Government. All things considered, a raising number of backstabbers are persuaded that Boris Yeltsin, not the slightest bit surrendered, however was quietly killed by a gathering of psychological oppressor rebels from Southern Siberia. Russian Intelligence arranged the whole leaving to forestall frenzy and mayhem among residents during the happening to the New Year. In spite of the fact that not a thing has been demonstrated at this point, individuals in Russia are starting to get dubious, Yeltsin has not been seen on the news or in his private bequest. We will compose a custom article on Yellow Journalism explicitly for you for just $16.38 $13.9/page Request now The Rallies held to contrive about the reality of the situation are fiercely separated by Moscow cops with knight sticks and uproar posts, numerous residents are hurried to the emergency clinic to serious consideration. All Russian Government authorities are holding remarks until further notification. It is supposed that the more than eight tempestuous and regularly turbulent long stretches of social and political change Yeltsin directed were simply a lot for the agitators to endure. It is said Boris Yeltsin was killed inside the Kremlin. It likewise appears the renegades endeavors helped Russia by any stretch of the imagination. Catalog: .
Friday, August 21, 2020
Celiac Disease or Gluten Sensitivity With ADHD
Celiac Disease or Gluten Sensitivity With ADHD ADHD Symptoms Print Celiac Disease or Gluten Sensitivity With ADHD By Jane Anderson facebook twitter Jane Anderson is a medical journalist and an expert in celiac disease, gluten sensitivity, and the gluten-free diet. Learn about our editorial policy Jane Anderson Medically reviewed by Medically reviewed by Emmy Ludwig, MD on May 09, 2016 Emmy Ludwig, MD, is board-certified in gastroenterology and hepatology. She practices at the Memorial Sloan-Kettering Cancer Center in New York. Learn about our Medical Review Board Emmy Ludwig, MD Updated on February 03, 2020 ADHD Overview Symptoms Causes Diagnosis Treatment Living With In Children lolaira / Getty Images Parents have said for years that diet appears to play a role in their childrens symptoms of ADHD, and many have removed food dyes and additives, along with sugar, from their childrens plates in an effort to manage the condition. However, recent research is pointing to a new potential culprit for ADHD symptoms: gluten. When you have attention deficit hyperactivity disorder (ADHD), you often behave impulsively and are easily distracted, and you probably have difficulty concentrating and focusing on important tasks. These problems can take a toll on everyday life â" if youre a child with ADHD, your grades probably suffer, and if youre an adult, you may find it difficult to perform well at work or sustain a healthy relationship. Up to 5 percent of preschoolers and school-age children suffer from ADHD. For many of them, symptoms will continue into adulthood. Its not clear exactly what causes ADHD; researchers believe it may involve a chemical imbalance in the brain or possibly even physical differences in brain structure. It is clear that it runs in families: If you have a close relative with ADHD, your chances of developing it yourself are up to five times greater than the regular population. Celiac Disease and ADHD Linked in Studies The evidence for an association between ADHD and celiac disease is fairly strong: children and adults with the undiagnosed celiac disease do seem to have a higher risk of ADHD than the general population. In one study, researchers tested 67 people with ADHD for celiac disease. Study participants ranged in age from 7 to 42. A total of 15 percent tested positive for celiac disease. Thats far higher than the incidence of celiac in the general population, which is about 1 percent. Once they started on a gluten-free diet, the patients or their parents reported significant improvements in their behavior and functioning, and these improvements were backed up by ratings on a checklist physicians use to monitor the severity of ADHD symptoms. Another study investigated the incidence of ADHD symptoms in people newly diagnosed with celiac disease. It looked at 132 participants, ranging from toddlers to adults, and reported that ADHD symptomatology is markedly overrepresented among untreated celiac disease patients. Again, a gluten-free diet improved symptoms quickly and substantiallyâ"six months after starting the diet, most people had vastly improved ADHD symptoms. Not all studies have found a link between celiac and ADHD. A 2013 study from Turkey, for example, found similar rates of celiac disease in children ages 5 to 15 with ADHD, and in control subjects. Evidence Less Clear for ADHD and Gluten Sensitivity Not everyone who has a problem with gluten has celiac diseaseâ"recent research has identified markers for non-celiac gluten sensitivity, a poorly understood condition that seems to involve a reaction to gluten but not the intestinal damage that characterizes the celiac disease. Gluten sensitivity may affect up to 8 percent of the population by some estimates. For people with gluten sensitivity, studies show its possible that gluten plays a role in ADHD symptoms, but its less clear how large a role it plays. In one large study, researchers looked at the effects of the gluten-free, casein-free (GFCF) diet on people with various autism spectrum disorders. They reported a positive effect on ADHD symptoms but noted that they couldnt say for certain that it came from the GFCF diet. They also couldnt say if the effect might have stemmed from removing gluten or from removing casein from the participants diets. Anecdotally, parents of children with ADHD have reported improvements in behavior (some quite significant) when they placed their children on special diets, including a gluten-free diet. However, its difficult to correlate those improvements with the dietary changes. Currently, theres no accepted test to detect gluten sensitivity; the only way to know if you have it is if your symptoms (which usually involve digestive problems but also can involve neurological issues such as headaches and brain fog) clear up when you go gluten-free. The Bottom Line If you suspect gluten may be contributing to your or your childs ADHD symptoms, what should you do? First, you should consider testing for celiac disease, especially if you or your child shows other celiac-related symptoms. Remember, not all symptoms involve your digestive system; celiac symptoms in children may involve something more subtle, such as short stature or failure to thrive. In most cases, your physician will use a blood test to screen for celiac disease, followed by endoscopy if the blood test is positive. If the tests are negative for celiac disease (or if you decide not to pursue testing), you may want to discuss dropping gluten from your diet or your childs diet for a month or so to see if symptoms improve. To do this test properly, youll need to avoid gluten completely, not just cut back on it. If the symptoms are influenced by gluten ingestion, you should notice a change within that month.
Sunday, May 24, 2020
Why Buddhists are Vegetariansim - Free Essay Example
Sample details Pages: 4 Words: 1122 Downloads: 2 Date added: 2019/06/18 Category Health Essay Level High school Tags: Buddhism Essay Vegetarian Essay Did you like this example? Vegetarianism is not a condition for liberation or enlightenment, which is the purpose of Buddhist practice. And so it seems that Buddhist vegetarians are doing something unnecessary. Because if different Buddhist disciplines are able to practice without the necessity of being vegetarian, what do we have to do to become vegetarian? Although generally speaking, the number of vegetarians is on the rise for a variety of reasons, but only in terms of the majority of Buddhists awareness of vegetarianism, the number of vegetarians not much. Donââ¬â¢t waste time! Our writers will create an original "Why Buddhists are Vegetariansim" essay for you Create order On the contrary, such skepticisms and arguments against the vegetarian diet seem to be more and more apparent, even appearing at some of the monks in the Theravada tradition. In fact, the number of vegetarian Buddhists is still very modest, if not very low, compared to the overwhelming majority of vegetarians only on certain days of the month, or even not vegetarian This does not seem to be appropriate with the teachings of compassion as well as the teachings of cause and effect that all Buddhists believe and follow. First of all, Buddhists have two reasons for being vegetarian. The first is compassion. If you do not have compassion, or at least do not agree with the compassion of others, you have not had a good sympathy for Buddhism, let alone become a Buddhist. Therefore, all Buddhists are in the process of cultivating compassion or at least supporting, agreeing with the compassionate practice of others. If you have doubts about your own compassion, you can self-verify through a few simple questions. Watching the news every day on television, each time a disaster occurs somewhere in the world that hundreds of people die, thousands of people lost their homes, living miserably and in need, you will feel how? Can you be cold-hearted? Will, there be a throbbing heart in your heart, it makes you or your tears, or the urge to do something to share with others? Or do you sometimes go out on the street and accidentally witness a tragic accident, you can indifferently walk without hesitation? Or will yo u stop by and help if needed? Even if you cannot help, there is no compassion in your heart. Emotions emanating from suffering are completely natural in almost every human being, not just Buddhists. However, Buddhists who follow the Buddhas teachings should always cultivate compassion and turn those emotions into thoughts, words, and actions according to two specific goals: rescuing suffering and bringing joy to others. Suffering and joy is the meaning of compassion. The compassion of Buddhism towards the object is that all sentient beings are all perceptive, not just human beings. The progressive civilization of humanity today has come to be similar to this view as most civilized nations have a strict policy of protecting animals. Although humanity has not really stopped eating meat, the killing of animals today has been viewed as a crime. The second reason that Buddhists turn to vegetarianism is the belief in cause and effect. In a nutshell, if you are not vegetarian, that means you have not really believed the cause and effect. Why? Law of cause and effect makes it clear that when you sow, you will reap the fruit. No matter where you go to wherever you are or how long you are going to spend, the end is sure to be the result of your own actions. In fact, if you just have to suffer a painful stroke to change a meal, surely none of us will pick that up! But according to the law of cause and effect, with every meal of the flesh and blood, we will certainly have to return it with a life of suffering, because it will be terminated by killing, by the pain of tortured to death. Its a great price for just one meal, let alone hundreds of thousands of meals throughout our lives! So, if you do not think about the price too much, do not think about the consequences of sure to receive in the future because of your meals, does that say that you are not really sure about the kernel? fruit? Are you always deluded that you are an exception, and the scary consequences will not come to you? Are you suggesting that the killing will bring about the killings, but is that just for everyone else, but not for your case? Vegetarianism has different meanings for different religions or beliefs. In this sense, being a vegetarian means eating pure, pure food, rather than merely eating fish. However, first and foremost, of course, vegetarianism must include not eating meat or, broadly speaking, any food produced by slaughter. Some foods are not. by killing, but by harm that has. The livestock sector now breeds dairy cows, raising chickens for eggs but does not kill these animals right away, but is clearly damaging to life, not allowing these animals to live a natural life. , and therefore the food is not so pure, pure. Some plant foods are also mentioned in the classics as being impure, impure, because of their special properties, particularly pungent foods that are classified in the taste category. Including onions, chives, garlic, zucchini, and kao. Based on similar criteria, other foods such as booze, onion can also be classified in this group. The reason vegetarians do not eat these dishes is not just because of their pungent taste, but because they have a strong sexual stimulant effect, which is considered to be impure. However, you can still use these items as me dication when needed, in which case they are not considered as food. Does Buddhism oblige Buddhists to eat vegetarian food? The answer is no. In fact, it was the Buddha and his disciples, who were originally vegetarians, who were not vegetarians. When Buddhism was just formed after the Buddhas enlightenment and the beginning of the teachings, the Buddha and the Sangha lived on food obtained from begging in the villages and neighborhoods they passed. Most of the residents there did not know about vegetarianism, and they could donate to the monks bowl any food they had, including fish meat. In that situation, the monks cannot choose vegetarian food and refuse the impure food. It depends on how they want it. Never force yourself into a vegetarian diet if your mind is not really ready. But from today, start to think seriously about the meaning of vegetarianism as I have described above, and then you will be able to make judgments about these meanings. That is perfectly possible in any s ituation, and I am sure that it will plant seeds into your mind for a better future. Be sure to practice what you feel is right, but do not let yourself be dragged into arguments.
Thursday, May 14, 2020
Military Crimes Of The United States Constitution - 998 Words
The arrest and trial of enemy combatants by military tribunal poses no significant moral issues. It is military order to detain those accused of international terrorism. Every country has their own guidelines and regulations when it comes to punishments, the U.S. punishments could be worse. Overall, the American government has and will try to do all that is necessary in order to protect all Americans. As of 2001, a new order in war was presented. The United States Constitution allows Congress the enumerated war power to form rules regarding captures on land as well as water (Art. I, Section 8). Congress delegates the president with the authority to remove any enemy combatants considered harmful. The presidentââ¬â¢s power to have such authorization of the detainment, sequestering of one as ââ¬Å"enemy combatantsâ⬠without a criminal indictment comes from the law of war and is supported by the Supreme Court authority. George W. Bush, president and Commander in Chief of the Arm ed Forces, declared that it is of military order to detain those accused of terrorism in U.S. military custody. According to the Constitutional Rights Foundation, also ââ¬Å"[those who knowingly harbor such individuals]â⬠¦those who have engaged in, aided, or conspired to commit international terrorist acts against the United States or its citizensâ⬠(Military Tribunals). How can the arrest and trial of enemy combatants by military tribunal pose significant moral issues if it is part of military order? It is going to beShow MoreRelatedConstitutional Law1072 Words à |à 5 PagesReasoning(Oââ¬â¢Connor, J.) Yes. A U.S. citizen accused of being an enemy combatant must be afforded an opportunity to be heard by a neutral decision maker. The Fourteenth Amendment of the Constitution guarantees the right to due process under the law. Furthermore, absent suspension, all persons detained in the United States have the right to habeas corpus. This means that an individual accused of criminal activity cannot be detained indefinitely, with no trial, no counsel, and no ability to petition forRead MoreThe Constitutional Convention Of The Constitution1179 Words à |à 5 PagesMost of the framers of the constitution either attended or graduated college, were involved in the American Revolution, and had already been involved in the government. The Constitutional Convention was a meeting held in Philadelphia between May and September of 1787. There, delegates discussed revisions to the United States Government. The Constitutional Convention was held in order to address the problems of the weak central g overnment that existed under the Articles of Confederation. Many of theRead More Tribunals Essays1344 Words à |à 6 Pages President Bushs decision to consider establishing military tribunals to prosecute accused terrorists has set off a major debate on civil liberties in the United States. Supporters argue that such a measure is a constitutional necessity to address terrorism of an unprecedented scope. Opponents claim that the tribunals would undermine the rule of law and deprive defendants of the protection provided for in the American system of justice. My research and personnel experience on the subject has foundRead MoreCivil Liberties During World War II1665 Words à |à 7 Pagesacceptable as proven through the analysis of the different stances by examining related cases, text, and the constitution. There are five main positions on how the courts should view civil liberties during war time: success, no exception, maybe, dilemma, and living constitution. ââ¬Å"Successâ⬠is the ââ¬Å"whatever it takes to winâ⬠approach, meaning that rights given to the individual by the US constitution can be revoked during wartime. ââ¬Å"No exceptionâ⬠is the opposite to the success approach, meaning that no matterRead MoreEssay Korematsu v. United States827 Words à |à 4 PagesKorematsu v. United States Korematsu v. United States (1944) actually began December 7, 1941 with the Japanese attack on Pearl Harbor. The attack on Pearl Harbor then began the conquering of Wake, Guam, Philippines, Malaya, Singapore, Dutch East Indies, New Guinea, Solomon Islands, and Burma. With the attack on Pearl Harbor, racism, which was hardly unfamiliar, became an even greater problem. The Japanese Governments attacks on Americans including; torturing, raping, and murdering wasRead MoreBranches Of Government : The United States1578 Words à |à 7 PagesThough the United States follows a republic approach to writing legislation and passing law, technology presents a challenge. In an environment that changes daily, technological legislation will no sooner be passed, and it is already obsolete. The rate of technological advancement and espionage present a real threat, not only to the United States, but to the world. How can law be generalized so as to affect a process relative to technology and softwa re design that prevents transnational crime? A CollaborationRead MoreGun Control Regulations Do Not Deter Violence And Crime1356 Words à |à 6 Pagesabsence of mass shootings or gun violence and crime, it has definately been shown to significantly reduce these rates. America is in need of tighter gun control laws because current regulations do not deter violence and crime, and the interpretation of the constitutional right has since been misconstrued. Current Gun Control regulations do not deter violence and crime. It has been shown that places that have relaxed their gun control laws have a higher crime and death rate. Data proves that homicideRead Moreâ⬠ââ¬â¢We should not blame a gun itself for any crime or any acts of violence, any more than we can800 Words à |à 4 Pagesâ⬠ââ¬â¢We should not blame a gun itself for any crime or any acts of violence, any more than we can blame a pen for misspelling a wordââ¬â¢Ã¢â¬ (Rodkey). This statement, made by Robert Bennett, makes a very valid about why citizens should be allowed to own firearms freely. It is a privilege clearly given to Americans in the United States Constitution. One mistake made by someone does not mean that guns should be taken away from other innocent people. Be able to own a firearm is a right given to us in theRead MoreHow Should We Treat Non American Prisoners1274 Words à |à 6 Pagesunderstand that these are suspected terrorists and war criminals and I agree they forfeit certain rights because of that, that doesnââ¬â¢t mean they are left to rot in prison for the rest of their lives with no access to the legal process. Under the Constitution the federal government can unquestionably suspend the privilege of the writ of habeas corpus if the public safety requires it during times of rebellion or invasion. The issue is whether Congress or the president holds this power. Historical perspectiveRead MoreThe Policing Model : Brazil1160 Words à |à 5 Pagespolice, the state military police and fire brigade, and the state civil police. Brazil police officers only have two main functions which is to keep order and to make sure laws are not broken. The Federal Police: The federal police main function is to investigate crimes that are against the federal government, to fight international drug trafficking, and terrorism, and are the immigration and border police as well. The Federal Highway Police: These officers main job is to combat crimes on Brazilian
Wednesday, May 6, 2020
The Events Of The 1960 s And Through The 1970 S
Rodena Woods ââ¬âHistory 102- 12/12/15- Final Essay How did the events from the later 1960ââ¬â¢s and through the 1970ââ¬â¢s contribute to cynicism and mistrust toward the nationââ¬â¢s leaders, especially those in politics? The unexpected occurrences of the late 1960 s through the 1970ââ¬â¢s led to a broad form of skepticism and distrust toward the countries leaders in a number of ways. The occurrences that impacted how Americans looked at the nationââ¬â¢s leader was complete disillusionment. They felt this way because of hidden secrets, corrupt scandals in the white house, continuous social and economic problems that seemed to never change and the ongoing Vietnam war which Americans were opposed too. Most Americans blamed the government for many of the issues the that were going on and that should have ended but instead funded, ignored, and made other things important on their agenda. Political leaders had proclaimed intentions on ending the cold war, racial discrimination, fixing social and economic problems and creating reforms that would begin to make a difference.Americans did not see a change of these significant issues through these years.They only saw the nation getting worse which made them unhappy, doubtful and even worried about a new civil war. Some of the events that contributed to Americans cynicism was the watergate scandal, the ongoing Vietnam war, social and economic catastrophes and inequality. The four most important developments and why One of the four most significantShow MoreRelatedBrothers and Keepers1071 Words à |à 5 Pages a. Pennsylvania during the 1960ââ¬â¢s and 1970ââ¬â¢s with some quotes from the book. a. Johnââ¬â¢s Life b. Robbyââ¬â¢s life IV. Conclusion Maria Riley English 300 Dr. Clemons April 21, 2013 Maria_antwanette@yahoo.com TITLE ââ¬Å"The more your delve and backtrack and think, the more clear it becomes that nothing has a discrete, independent history; people and events take shape not in orderly, chronological sequence but in relation to other forces and events, tangled skein of necessity andRead MoreNixonland is four stories put into one novel that was written by Rick Perlstein. Each story was700 Words à |à 3 PagesNixonland is four stories put into one novel that was written by Rick Perlstein. Each story was about a different campaign that had happened between the late 1960ââ¬â¢s and early 1970ââ¬â¢s. Besides Nixonland, Perlstein has also written another novel which is ââ¬Å"Before the Storm: Barry Goldwater and the Unmaking of the American Consensusâ⬠. Although he does go into detail about some of the Presidents that were mentioned in the book, but the book is not a biography. It is classified as nonfiction. The authorRead MoreThe War Of The Civil Rights Movement1476 Words à |à 6 Pag esThe 1950s was a decade of prosperity, the economy was booming, military was strong, the beginning of the civil rights movement. In the 1960s the decade involved protest, the war in Vietnam, the fight for civil rights, and JFK. Then came the 1970s and it was known as the time of peace and love, equality for all, the ongoing war in Vietnam, and Nixon. Each decade after one another affected the next with foreign policy, domestic policy, politics, political leadership, the economy, and the social termsRead MoreThe Persuasive Power of Television in the 1960ââ¬â¢s Essay1376 Words à |à 6 PagesFor Americans, the 1960ââ¬â¢s were a time of both unnerving turmoil and exciting change. Following on the heels of the 1950ââ¬â¢s themes of tradition and conformity, the contrasting events and attitudes in the sixties constituted a perfect storm leading to a reconstruction of American social, cultural, and political ideals. Although each decade has experienced identifying features, ev ents occurring during the sixties provided for a definitive coming of age era for the United States. While much of this revolutionRead MoreThe Student Union Development in 1960s and 1970s Essay742 Words à |à 3 PagesThe Student Union Development in 1960s and 1970s In the 1960s the USA was benefiting from post war affluence. People had more money because their wages had increased. This meant that parents were able to give their children pocket-money. Children were then able to spend this money on the things that were available at the time. These were things like going to the cinema. In the cinema they could see films made by Hollywood about daredevil young men living on theRead MoreLasting Impacts of Funk and Disco1631 Words à |à 7 PagesThe Lasting Impacts of Funk and Disco The transition from the 1960ââ¬â¢s to the 1970ââ¬â¢s was a rough one. A decade characterized by the supposed defeat of poverty and racism as well as the conquest of space, was subsequently and surprisingly followed by a decade of chaos and disorder in the world. The country was running out of promise, the troops were running out of Vietnam, and the President was running out of office. Luckily however, the emergence of great music simply could not be affected by theRead MoreBrazilian History: Lygia Clark1042 Words à |à 5 Pagesmovement that changed the art world in the 1960ââ¬â¢s and 1970ââ¬â¢s. Clarkââ¬â¢s work has continued to define our post-modern obsession with situation. Lygia Clarkââ¬â¢s work transcends her time and continues to become relevant in our post-modern world. Her work is recognized today as one of the founding bodies of Brazil and is important internationally. Her artistic path holds a position in the critical movement that changed the art world in the 1960ââ¬â¢s and 1970ââ¬â¢s. Clarkââ¬â¢s work has continued to define our post-modernRead MoreThe Contribution Of Pacific Peoples Influence On New Zealand s Contemporary Business Environment Essay891 Words à |à 4 Pagesinfluence on events 1960ââ¬â¢s to present on New Zealandââ¬â¢s Contemporary Business Environment. 6 August 2015 By: Skye Mudgeway - 1385482 Hannah Palolo - 1057909 Sheldon Rennie - 1379011 Chris Adams - 1492411 Thomas Cribb - 0631706 To: Andrew Mock BH500 Business Heritage, Culture and Sustainability Bachelor of Applied Management Significant historical events in New Zealand this community contributed to and effects on New Zealand society. Major event (i) The 1960ââ¬â¢s to the mid 1970ââ¬â¢s saw aRead MoreMusic And Its Impact On Society958 Words à |à 4 Pagesbrains it affects the way we act and process different situations we go through. Although music can serve entertainment purposes it affects our brains and actions deeply. Folk music of the 1960ââ¬â¢s and 1970ââ¬â¢s began the turning point for the content of music and allowed music to bring a culture together and speak what the people felt insecure to speak about. The first music to mobilize and inspire people, the music of the 1960ââ¬â¢s and 1970ââ¬â¢s, empowered the people to think differently and take action on theRead MoreThe Civil Rights Activist Malcolm X1631 Words à |à 7 Pagesââ¬Å"The future belongs to those who prepare for it todayâ⬠said Malcolm X (ââ¬Å"1960ââ¬â¢s). To fully understand what Malcolm X was trying to say, one would have to understand what ââ¬Å"futureâ⬠really means. Future: the time or a period of time following the moment of speaking or writing; time regarded as still to come (Merriam). An interpretation of this is that one should prepare for the future, so that when the future becomes the present, a person knows she or he did everything thing he could have to make today
Tuesday, May 5, 2020
Issues in Revenue Recognition Accounting Principles
Question: Discuss about theIssues in Revenue Recognition for Accounting Principles. Answer: Introduction This paper aims at providing exhaustive analysis on the current issues affecting revenue recognition. It looks at the factors relevant for policy selection and the importance of following accounting principles in accounting policy selection. Factors influencing accounting policy selection in connection with Slater and Gordons decision to have early adoption of new revenue standards To select accounting policy, firms must consider accounting standards and principles defined by various bodies in line with Accounting. According to Accounting Professional and Ethical Standards (APES), an entity is required to follow the defined standards of accounting practices to identify a right accounting policy. Apart from the standards and principles, a firm should have guidance on how to implement a selected policy. The factors and principles for consideration are; The consistency of the policy. A firm should verify on the police selected whether it withstand the test of consistency in application over similar transactions. In case the policy fails to portray similarity of operation in a similar transaction, it is termed not appropriate for implementation (APES 110). A good accounting policy should not change its reaction on similar transactions in a firm. However, in the case of change, there should be an elaborative reason of the need for the change. Ability to recognize revenue collected. A policy should follow the revenue recognition procedure defined by International Financial Reporting Standards (IFRS) which requires a firm to record a revenue after it has been earned. A Firm should not involve in practices of recording revenues before being earned. Or recording can also happen when there is a high probability of earning revenue. Ability to recognize gain and loss. A policy should recognize gains and losses realized by a firm at the end of the operation. Gains are recorded after they have been realized while losses are recorded once identified. A good policy should comply with the principle. This helps to avoid confusions arising on records that are not well organized on the gains and losses encountered in an entity. Cost principle. This is applicable where there is a transaction between or among parties. While selecting a policy, cost concept should be considered to comply with the set expectations of accounting bodies. The principle of matching. The principle defines the need to record expenditure once realized in operation. It entails recording on time the costs incurred to help in revenue calculation. Good policy does provide appropriateness of applying the matching principle to facilitate firms ability to accrue revenue. Disclosure principle. Accounting policy should entail a disclosure policy defining an effectiveness of disclosing entity status regarding liabilities, assets and other particulars important to users of financial statement (EY 2015). It too should provide a stable guidance on how changes to be done on a policy implemented by an entity. Strong and convincing disclosure needs are to be catered for in the policy. While selecting a policy, a disclosure policy should follow the trends dictated by IFRS and AASB. Disclosure policy has to accommodate clarity of materiality needs, appropriate guidance on the use of the accounting policies and flexible ways to present orders by an entity. Based on this principle, a firm should provide an elaborative explanation behind the change of a policy if the need arises to change policy. Having an insight concern on Slater and Gordons case on the revenue recognition, it looks appropriate for them to record revenue as cases progressed. They had challenges in recording revenues due to challenges in a time of payment, a situation that could not go tally with the disclosure policy. The disclosure principle and revenue recognition principle demanded the firm only to record revenue after it has been realized thus there existed need to change the policy (EY 2015). To be competitive and adaptive in the market regarding the accounting operation requirements, the firm sort for work in progress method to record its revenue. This allowed them to project their income collection before payment is realized (Savage et al. 2013). However, the method had different computation compared to a method of recording that considers only realized and revenues with high probability to accrue. In the process of trying to deal with revenue recognition criteria like other firms, they came in compliance with the new revenue standards of IFRS 15 though of a slightly different condition (EY 2015). The cause of sharp drop in the firms revenue in 2015 in connection with new revenue standards IFRS 15 Before 2015, the firm has been in growth over revenue collection per year. This is overestimated due to the following reasons; The inclusion of unpaid revenue. The firm considered all revenues to be paid in the books of account as revenues are collected. This inflated the revenue collection regardless of the payments that were not met after their periods of promise. Double counting problem. Among the cases solve by this law firm were to get paid in the span between 18 months to 2 years. However, the books of accounts are always prepared at the end of a year (Elliot and Elliot 2007). Therefore, due to unreliable dates of payment, though already recorded as revenue collected, they end up re-recording some revenue collections with no notice. This is a behavior that contributed to a large percentage of the drastic changes in the rate of revenue collection noted in 2015. Overestimation of figures. The firms interest in having control over market shares and control of small law firms motivated the need to overestimate the work in progress value. The firms included revenue not yet collected in their final books of accounts and went further to illustrate a higher sum of revenue collected with no clear accounting concepts (Wagenhofer 2014). Therefore, following appropriate accounting guidelines on the records done within the period operation, the research group realized a lot of gaps in the firms accounting techniques. Blocking the gaps necessitude this drastic drop. Implementation of a new revenue recognition policy (IFRS 15). A new revenue standards by IFRS contributed largely to the sharp drop in firms revenue collection levels. This is true as per the definition of a new revenue recognition policy which required a firm only to record revenues already collected or those with a higher possibility of being collected. Comparing the scenario with the latter, a sharp reduction was appropriately registered (Savage, Douglas and Barra 2013). Before IFRS 15, the firm could record all expectations on revenue regardless of outcomes. The unpaid revenue was captured in books of accounts as collected. The firm depended on possibilities than on the real revenue collection scenarios (Peach 2016). This policy blocked possibilities of giving unreliable and hiked information to the users of the accounting statements. Therefore, implemented work in progress policy eliminated the likelihood concept of recording revenue estimates. Breaches of the Fundamental Principles of Accounting Ethics in the Firms Accounting Practices The practices demonstrated by the firm has breaches on fundamental principles of accounting ethics. Overestimating figures, recording unpaid revenue, and double counting are among the behaviors breaching accounting principles and ethics. These are the breached principles and ethics; Integrity. Integrity requires an entity to remain honest and trustworthy on to professional roles defined by accounting practices (APES 110). It confines both an entity and its employees to remain upright on facts in the business. Members are expected to provide a report, returns or other relevant information with no mislead or false statement (CPA Australia 2012). The information should not be contradictory to ethics and carelessly placed. Also, members are not to create omissions or unclear communication with intended mind (Deegan and Unerman 2007). However, the company and its employees have violated the integrity concept by providing misleading information in the market; an intention meant to lure investors and wore other small law firms (Fyfe 2016). Their information has misled and carelessly omit a lot of relevant true information decisive to investors and other users. Objectivity of the firm. The principle of objectivity defines that an entity should ensure professionalism on its operations without allowing biases or personal interest to jeopardize its operation (APES 110). This firms objective has not followed the objectivity concept thereby it end up operating for self-interest gains instead of professional operations (Fyfe 2016). Professional level of competency and care. Employees of an entity should portray a high level of competence and care to their clients through their services (APES 110). They are to show diligent behavior when providing services as well as attain and maintain professionalism incompetence. In Slater and Gordons firm, employees mind not of clients. Thus their behaviors contradict professional competence. Instead, they, offer clients with disastrous information on the growth rate of their revenue, an act that only subjected users to market uncertainty (Fyfe 2016). Regarding accounting principles and ethics, Slater and Gordon have breached the defined standards by both the IFRS and APES. The firm went contrary to demonstrate its self-vested needs on the preparation of its financial statements. It aimed not in providing truthful and straightforward information but to capture the perception of the best performing law firm in the market (Collins and McKeith 2010). Even though it enjoyed a lead for some years, the policy on revenue recognition and disclosure policy helped to sort the problem out by filling the gaps it used to manipulate while preparing financial statements. References APES 110 Code of Ethics for Professional Accountants. Retrieved from: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf Australia Accounting Standard Board. 2016. Application of Materiality to Financial Statement. Collins, B. and McKeith, J., 2010. Financial Accounting and Reporting. McGraw Hill. CPA Australia. 2012. Accounting Concepts and Principles. Publisher: BPP Learning Media Ltd. Deegan, C. and Unerman, J. 2007. Financial Accounting Theory. European edition, McGraw Hill Elliot, B. and Elliot, J, 2007. Financial Accounting and Reporting. FT Prentice Hall, 12th Ed. 2015. The new revenue standard affects more than just revenue. Retrieved from:Financial Accounting. Fyfe, M., 2016.The Undoing of Slater and Gordon, the Age, 24 June IAS 18 Revenue and IFRS 15. Retrieved from: www.ifrs.org (alternatively, AASB118 Revenue and AASB 15 Revenue from contracts with customers, available for download atwww.aasb.gov.au) IASB Framework. Retrieved from: www.ifrs.org Peach, K., 2016. Australia Accounting Standards Board. Savage, A., Douglas, C., and Barra, R., 2013. Accounting for the Public Interest: A Revenue Recognition Dilemma. Issues in Accounting Education, Vol. 28, No. 3, pp. 691-703. Slater and Gordon annual reports. Retrieved from: https://www.slatergordon.com.au/investors/reports-and-presentations Wagenhofer, A., 2014. The role of revenue recognition in performance reporting. Accounting and Business Research, 44(4), pp.349-379.
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