The Country Of Ichibana Has Been At War With Tutu

Introduction The country of Ichibana has been at war with Tutu. Ichibana has lots of culture, but Ichibana needs to become a more stable country. Today, Ichibana and Tutu have stopped fighting; now Ichibana is looking for a government. Consulting Made Easy is dedicated to helping the country of Ichibana to gain a stable government and protect Ichibana s natural resources. Statement of the Problem or Need Ichibana needs a government because governments organize societies. When the country of Ichibana becomes more organized, Ichbana will be able to use natural resources much more efficiently (The University of North Carolina at Pembroke). When Ichibana learns how to use natural resources more efficiently, less of the resource is used. Since less of the natural resource is used, there will be less pollution and there will be more of the natural resource left over. If the natural resources of Ichibana are misused, then there would be more pollution, less usable soil, and little to no drinking water(UN News Center/FAO SOILS PORTAL | FAO). If Ichibana does not get a Government, they will become unorganized and the country of Ichibana will be in uproar. Statement of Solution Consulting Made Easy suggests that the country of Ichibana use a republican form of government modeled after the ancient civilization of Rome (How was Rome governed). Consulting Made Easy has found that the ancient roman civilization was very successful and using the republican system would benefit Ichibana

The Changes in Mental Illness Treatment Essay - 778 Words

The Changes in Mental Illness Treatment Since the early 1990s, the progress of mental illness treatment has increased quickly. Many patients with mental illness have been able to leave hospitals and live normal lives because of advancement in treatment. The treatment of mental illness has changed in many ways. Some of these ways are medical technology, medication, and the housing treatment. These changes in mental illness healing have led to a great success. Medical technology is one change that has led to advanced treatment of mental illness since the early 1900s. Firstly, â€Å"images produced by positron emission tomography (PET) and magnetic resources imaging (MRI) technology have revealed that a lot of the mental†¦show more content†¦Ã¢â‚¬Å"Hallucinations and voices that caused schizophrenia and other psychotic disorders have been stopped with the use of new medications†. (MHT, 2) â€Å"Just as aspirin can reduce a fever without curing the infection that causes it, psychotherapeutic medications act by controlling symptoms,† (MFMI, 4). â€Å"Another advantage of these medications is an increased understanding of the causes of mental illness. Scientists investigate the results of the medications, and through these results, they have learned a great deal about the working of the brain system.† (MFMI, 4) The use of new drugs has made it possible for mentally ill persons to live a normal life. Apart from medical technology and medications, the housing treatment has played a great role in improving the treatment of mental illness since the early 1990s. First and foremost, in the past the patients of mental illness were treated as prisoners by being isolated in hospitals or asylums but now they are treated as normal human beings with great care and respect. Secondly, in the past the patients stayed in the hospitals for long periods of time, whereas nowadays patients stay in their home community for most treatments. Only in severe cases, such as violent patients or those who cause harm to themselves may be required to stay in hospitals or more intense observation. Another form of housing treatment is community treatment in which the patients are treated in a friendly way while inShow MoreRelatedMental Illness Is Not Like A Headache1142 Words   |  5 Pages Mental illness affects many people in the world. As people are able to learn more and science improves more therapies become available. However as with all treatments there is a number of issues one must consider when deciding on the right therapy. Mental illness is not like a headache where one knows what is wrong and can take a aspirin. Mental illness varies in so many ways that treatment varies among everyone who suffers from the disease. 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This easy will discuss about he changes in services before and post institutional, how recovery model introduced inRead MoreEssay on Speech: History of Mental Illness991 Words   |  4 PagesSpeech: History of Mental Illness Specific Purpose: To inform my audience how treatment of mental illness in America has changed. Central Idea: Treatment of mental illness in America from past, to present. INTRODUCTION I What is Mental Illness? Mental illnesses are disorders of the brain that disrupt a persons thinking, feeling, moods, and ability to relate to others-and if severe interferes with all aspects of daily living. Read MoreThe Impact Of Mental Illnesses . Mental Illnesses Have1557 Words   |  7 PagesImpact of Mental Illnesses Mental Illnesses have plagued our society for centuries. In fact, it is a more common disease than people realize, â€Å"Approximately 1 in 5 adults in the U.S.—43.8 million, or 18.5%—experiences mental illness in a given year.† (Nami, org). 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Reversal Of Impairment Loss On Individual Asset †Free Samples

Question: Discuss About The Reversal Of Impairment Individual Asset? Answer: Introduction Impairment loss refers to the reduction in value of the asset i.e. reduction of present value of amount that can be recovered from the asset from the carrying value of the asset. In Australia, AASB 136 deals with the accounting for the impairment of assets and reversal of such impairment. This essay is written for making an analysis regarding the process of reversing previously recognized impairment loss on the individual asset. Meaning of Impairment loss An impairment loss in reference to an asset refers to the additional amount in the carrying amount of asset over the present value of amount that can be recovered from the asset (Anon., 2017). This definition includes some words which require more clarification hence meaning of those words is, Carrying amount of asset = Book value of asset Recoverable amount of asset = Fair value of asset less cost of sale or value in use whichever is maximum Value in use of asset = Value that can be recovered from the use of asset, such value calculated by using present value techniques. Situations denotes presence of impairment loss Loss in consideration cannot recognized by the organization on own discretion. Every organization needs to make a test for impairment loss at the end of each year and impairment loss can recognize only having the presence of indicators of impairment loss. Impairment loss can be recognized by the organization for presence of the following indicators, Significant decline in assets market value. Major unfavorable market change regarding technology, legal guidelines and economic conditions of organization Increase in market required rate of return due to which value in use will decline Organizations market capitalization becomes lower than the amount shown by book value of net assets Significant damage or obsolescence of asset Expected significant change in entity like restricting etc which will put adverse effect on assets value Proofs regarding the decline in performance of asset (Reinstein Lander, 2004). Accounting for Impairment loss Impairment loss on an individual asset accounted by the organization by passing an accounting entry by debiting impairment loss account and crediting asset account. Such impairment loss will recognize in profit and loss account (International Accounting Standards Committee, 1998). Meaning of process of reversing previously recognized impairment loss Reversal of loss in consideration refers to the abolishment of the impairment loss recognized earlier. As per paragraph 110 of AASB 136, the organization required to make an assessment at the end of each year end regarding the indicators that prior recognized impairment loss still exists and if yes then up to what extent (Australian Accounting Standards Board, 2007). Reversal of impairment loss can be recognized as a situation where previously recognize Impairment loss diminished or eliminated. This situation arises due to the presence of some indicators. Such reversing previously recognized impairment loss provides a way to show increased earnings in the financial statements of the organization (Duh et al., 2009). Situations denotes need of reversing impairment loss An impairment loss cannot be reversed by the organization on own discretion. Every organization needs to make a test for reversing previously recognized impairment loss at the end of each year and impairment loss can reverse only having the presence of indicators of reversal of impairment loss. Impairment loss can be reversed by the organization for presence of the following indicators, Significant increase in assets market value Major favorable market change regarding technology, legal guidelines and economic conditions of organization The decrease in market required rate of return due to which value in use of asset will increase. Expected significant change in entity like abolishment of restriction on production etc which will put favorable effect on assets value Proofs regarding the better in the performance of asset (Australian Accounting Standards Board, 2007). Accounting for reversing previously recognized impairment loss Previously recognized impairment loss can be reversed. Such reversal can be made by organization for every asset as well as assets in cash generating unit but not for goodwill (Shoaf Zaldivar, 2005). Reversal of impairment loss cannot be more then the net impairment loss recognized earlier. The net impairment loss recognized earlier means impairment loss recognized earlier less amortization. After such reversal asset cannot have carrying value that would be when impairment loss does not recognize but depreciation will be recognized in the same manner. Such reversal for an asset does not revalued in past, recognized in the income statement as expense. Therefore it results in an increase in profits during the year and increase in carrying the amount of asset. On the other hand, reversal of impairment loss for asset revalued in past, recognized in the revaluation account. Hence, the reversal of impairment loss, for the asset revalues in past, results in an increase in revaluation reserve of the organization and increase in other comprehensive income during the year. Conclusion Above discussion regarding the impairment loss and reversal of impairment loss on individual asset concludes that no organization can account for impairment loss and reversal of impairment loss by own discretion. Such accounting needs the presence of some indicators which adhere to the various accounting standards. Reversal of impairment loss either results in a rise in book value of asset or rise in revaluation reserve of the organization. References , 2017. IAS 36 Impairment of Assets. [Online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 2017 september 12]. Australian Accounting Standards Board, 2007. Impairment of Assets. [Online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed 13 september 2017]. Duh, R.-R., Lee, W.-C. Lin, C.-C., 2009. Reversing an impairment loss and earnings management: The role of corporate governance. The International Journal of Accounting, 44(2), pp.133-37. International Accounting Standards Committee, 1998. Impairment of assets. International Accounting Standards Committee. Reinstein, A. Lander, G., 2004. Implementing the impairment of assets requirements of SFAS No. 144: An empirical analysis. Managerial Auditing Journal, 19(3), pp.400-11. Shoaf, V. Zaldivar, I., 2005. goodwill impairment. Review of Business, 26(2), p.31.

Subverted 19th Century Traditional Social Mores and Norms in Dracula Essay Essay Example

Subverted 19th Century Traditional Social Mores and Norms in Dracula Essay Paper Bram Stoker’s Dracula remains one of the more recognizable novels of its genre despite being published in 1897. A authoritative horror narrative which has been retold and produced over and over once more since its original publication. Dracula was particularly upseting when it originally was released because of how Stoker attacks Victorian epoch societal mores and norms throughout the full novel. Stoker subverts traditional nineteenth Century societal mores and norms in Dracula through the portraiture of sexually aggressive and self-asserting females. Jonathan and Mina’s relationship. and the opposite of Maternity. One of the first illustrations of Stoker’s subverting of traditional societal mores and norms in his novel is Dracula’s Wives. Our first brush with the â€Å"weird sisters† comes when they approach Jonathan Harker at the Count’s sign of the zodiac. Christopher Craft described the scene in his contemplation as so â€Å"Immobilized by the viing jussive moods of ‘wicked desire’ and ‘deadly fright. ’ Harker awaits an titillating fulfilment that entails both the disintegration of the boundaries of the ego and the thorough corruption of conventional Victorian gender codifications. † ( Stoker. Auerbach. and Skal 444 ) . We will write a custom essay sample on Subverted 19th Century Traditional Social Mores and Norms in Dracula Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Subverted 19th Century Traditional Social Mores and Norms in Dracula Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Subverted 19th Century Traditional Social Mores and Norms in Dracula Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Trade is right that this is a clear corruption of conventional Victorian gender norms. Both Jonathan and the Dracula’s Wives represent a entire reversal of what would hold been considered normal or appropriate in the nineteenth Century. Dracula’s Wives are the attackers in this sexual scene while Jonathan is the inactive or cautious sexual spouse. His expectancy of the bite from one of the eldritch sisters is similar to that of a virgin adult female waiting for her spouse to perforate her for the first clip. The eldritch sisters represent the entire antonym of what a proper Victorian adult female is supposed to resemble. They are sexually aggressive and self-asserting alternatively of inactive and puritan. Another female character that on occasion reveals what would be considered really upseting at the clip of the novel’s publication is Lucy. Lucy at one point references to Mina that she wishes she didn’t have to take merely one adult male to be with and that she wishes she could be with all of them. Such a idea was considered disgraceful during the clip period and even though Lucy is cognizant that what she is stating is inappropriate she is non able to maintain from showing her true desires to Mina. The married womans and Lucy are a few of the cardinal xpressions of subverted nineteenth century norms in Bram Stoker’s Dracula. Jonathan and Mina’s relationship is another illustration of Stoker’s subverting of traditional nineteenth century societal mores and norms in his authoritative narrative. Throughout the book we see Jonathan and Mina’s characters switch gender functions from a more traditional representation to an upside-down representation. Mina is no ordinary Victorian age female. She does want to function her hubby and unlike Lucy doesn’t express the desire to be with any other spouses. but Mina is particular in the eyes of the male characters in the narrative. Van Helsing and the other work forces believe Mina’s head to be like that of a adult male. This would be considered a immense compliment at the clip because adult females were non frequently thought of being capable of believing on the same rational degree as work forces. On the other manus. Jonathan begins to fall apart. He suffers from febrilities which cause him to hold tantrums of about insanity. During this clip he surely is non believing on the rational degree that he one time did and it is clear that Mina is the more enlightened of the two lovers. This represents one inversion of traditional gender norms. Peoples didn’t considered that a adult female could be the more capable head in a relationship but that is exactly what Mina is during the bulk of the novel. That is non the lone illustration of gender reversal in Dracula. at one point Jonathan becomes swoon in public and to maintain him from falling Mina supports him. It would hold been considered really uneven to see a adult female in public back uping a adult male like this. Stoker uses Mina and Jonathan’s relationship as another corruption of 19th century traditional societal mores and norms in Dracula. Possibly the most distressing facet of Stoker’s Dracula is the opposite of pregnancy. The opposite of pregnancy represents an about perfect corruption of traditional nineteenth century societal mores and norms. Craft besides wrote is his contemplation. â€Å"Stoker emphasizes the freak implicit in such repeal of gender codifications by inverting a favourite Victorian maternal map. † ( Stoker. Auerbach. and Skal 453 ) . Maternity hasn’t changed much sense the nineteenth century. adult females are expected to care for the kids above all other duties. Acerate leaf to state the eating on defenseless kids by Lucy and Dracula’s Wives is a complete antonym of pregnancy. The banqueting on kids is peculiar upseting and flooring no affair what era one is born in and represents what is a overriding subject in Dracula the opposite of Maternity. Another illustration of the opposite of Maternity is the scene in which Dracula cuts his ain chest and forces Mina to imbibe from his lesion. Craft writes. â€Å"We are at the Count’s chest. encouraged one time once more to replace white for ruddy. as blood becomes milk. † ( Stoker. Auerbach. and Skal 458 ) . This reading is consistent with what I found. Clearly Stoker is making a distressing image that resembles a female parent feeding her babe and wholly turns pregnancy on its caput. Trade goes on to propose that possibly the scene represents more than merely an opposite of pregnancy and that the blood Mina drinks from the Count is really semen. I agree that the scene resembles forced fellatio but the resemblance to a female parent feeding her babe is excessively obvious a connexion non to be made. Inverse of pregnancy is the true symbol of this scene. In many ways Dracula can be viewed as in front of its clip. Many of the story’s developments. which were considered to be dismaying during the Victorian age. don’t cause many to bat an cilium in today’s society. Stoker subverts traditional nineteenth century societal mores and norms in Dracula through the portraiture of sexually aggressive and self-asserting females. Jonathan and Mina’s relationship. and the opposite of Maternity.