Friday, May 8, 2020

Top Ten Outsider Essay Topics

Top Ten Outsider Essay TopicsThe top ten 'Outsider Essay Topics' is comprised of topics about the environment, film, religion, politics, philosophy, government, sex, books, and music. These topics are very important to the human experience and can be a lot of fun and intellectual stimulating for students.Many students take up the subject of ecology, because they enjoy the focus on nature and animals and are interested in the International Ecotourism. This should make the ecotourism essay topics more enjoyable for the student and makes the essay topics much more interesting. The students should be encouraged to use their own eyes and hear and see things that will be seen by many people and that can be recorded and preserved. In fact it is important that the students focus on animals in order to give them a strong concept of what animals and their environment mean.There are many students who don't pay attention to the animal and their life cycle and thus miss the beauty of them and the ir environment. When the students look at the life cycle of the plants and animals, they should become convinced of the importance of this topic and how it can affect them and those they love. It is important that the students look at the evolution of the creatures and the seasons in order to understand that everything and everyone has a purpose.The next 'Outsider Essay Topics' is about education and science. Science is one of the most important parts of the modern world and is vital to the growing economy. When students start to understand this aspect of education, it will open many new doors for them. Also, they should understand the differences between the subjects of science and education and that these subjects are very similar.The students should try to use these topics when they write about the Environment or Nature. The topics are very simple and easy to understand, because if you know anything about the Earth or the environment, you have a very strong foundation in the subj ect and you should use this knowledge. The students should learn all they can about this subject and then when they get to the subject of these topics, they should get more involved and pay more attention to it.One of the other very important topics that should be used is religion. Religion is one of the most important topics that a person can ever learn. The students should know that religion has the ability to unite people through the bonds of love and understanding and that it can also divide people. Therefore it is very important that they understand the importance of this topic.The students should include political issues in their studies of religion. They should remember that the polls taken on religion and politics have shown that the students can be more unified if they knew about the importance of religion. It is important that they understand the importance of religion because there are people who are not very religious but who are still very active in politics. By knowing more about religion, the students can become stronger in their beliefs and in their positions and therefore, they can become better representatives of their religion and their communities.When students use the outsider essay topics correctly, they can create a very strong impression on their audience. Not only will the students receive an A, but they will also give others a stronger understanding of themselves and of the world. This can give them a very good self-esteem boost as well and will help them overcome any negative stereotypes that may be in their heads at the moment.

Wednesday, May 6, 2020

The Cold War And Soviet Union - 840 Words

There are many theories and opinions of how the cold war started. Some believe that the cold war was the result of the belligerence of Joseph Stalin and the insecurity it caused in the United States and the West. Others believe the primary responsibility for the cold war derives from the hardline policies of the United States. (Viewpoints Article: the Soviet Union Start the Cold War) I believe The Cold War was triggered by the theory of two superpower countries in a race for dominance in the world of nuclear arms. The nuclear arms race triggering the Cold War was due to the ignorance and arrogance of USSR (soviet union) and its display of nuclear capabilities and the willingness to deploying such tragic and drastic measures upon the world.†¦show more content†¦The Cold War generated a worldwide awareness to the dangerous aspects and facets of obtaining, maintaining, and threatening the use of nuclear armament on an opposing force. The Cold War and all its tactical facets gav e the world an intuitive insight into the military two superpowers whom developed nuclear warheads in an attempt to threaten each other. Both countries created, advertise, and intentionally promoted their purposeful actions on releasing chemical agents upon their opponents. (Viewpoints Article: the Soviet Union Start the Cold War) With the uncovering of military related acts, both countries began to feel the animosity of each other and decided to create a strong positional stance regarding their military and economic ideology. The Soviet Union began to display its nuclear arms capabilities and its intentions on using it against the United States. With its ever growing nuclear capabilities and its countless developments of distribution centers and laboratories within the Soviet Union couple with the interest of American military, the United States began to feel the onset of nuclear threats posed against the American people as Truman and the administration officials had become convinced that, left unchecked, the Soviet Union would

Tuesday, May 5, 2020

The impact of the approach on the segment - Myassignmenthelp.Com

Question: Discuss aboutThe impact of the approach on the segment. Answer: Disclosure of impairment of assets The AASB 136 defines impaired asset of companies to be those assets whose market values are less than the values, which are recorded in the balance sheets of the concerned companies. If an asset is impaired, then the carrying value of the same is found to be larger than the value recoverable of the asset (Guthrie and Pang 2013). If there are indications regarding the presence of impairment in any asset of the company, then it becomes a responsibility of the concerned company to estimate the recoverable amount of the suspected asset at each accounting periods end. Though, impairment tests are carried out annually, however, in presence of high chances of impairment in any asset, the company can test the asset for impairment more frequently (Christensen and Nikolaev 2013). In some cases, if it becomes non-feasible for the company to calculate the recovering value of the concerned asset, then for the purpose of impairment calculation, the company can estimate the recoverable value of the particular cash-generating unit containing the concerned asset (Bugeja, Czernkowski and Moran 2015). There exists several indications, both external as well as internal, which provide evidences towards the presence of impairment of assets. Like that of the conduction of impairment tests on its asset, the procedure of disclosure of impairment in assets is also of immense significance and there exist several norms for disclosure of impairment for each of the different classes of assets, which are discussed in the following section of the essay, as per the regulations of AASB 136. By the term Class of assets, the groups of assets of similar nature, which are used for the operations of the concerned company are meant. Therefore, if impairment tests are taken for a class of assets in a company, then as per Para 126 of AASB 136, the company needs to disclose the amount of loss arising due to the presence of impairment, in the profit or loss, in the current period. The disclosure is also supposed to include the line item or items of the comprehensive income statement, which include the impairment loss. Along with these, the company also needs to disclose the reversal amounts for the impairment losses, which are recognized in that period in the profit or loss, along with the line items of the comprehensive income statements including those impairment losses. The disclosure also includes the impairment loss amount on the revalued assets, which are recognized in the other comprehensive incomes in the current period, and the reversal amount of the same on the revalued assets during that period. However, if a company reports segment information as per the AASB 8, then in each of their reportable segments, the company needs to disclose the impairment loss amounts, which are recognized in the profit/loss and also in the other comprehensive incomes of that particular period. Apart from that, the reversal amounts of impairment losses are also supposed to be included in their disclosure (Faras and Rodrguez 2015). The impairment disclosure of the companies, for each of the material impairment loss, which are recognized or are reversed in the current period, for any goodwill including asset or any cash-generating unit should include the details of the circumstances and events, which have led to the reversal, or the recognition of the loss arising out of impairment. These are in accordance to the Para 130 of AASB 136. The impairment loss amount, which are recognized or reversed, is also required to be disclosed. The disclosure also needs to mention whether the recoverable amount of the concerned cash-generating unit or the individual asset is the value in use of the same or its fair value less the costs (Bond, Govendir and Wells 2016). In case of the presence of the fair value less cost being the recoverable amount, then the basis, which has been used for the determination of the same, has to be mentioned in the disclosure of the company. In the cases where the recoverable value of the assets or the units are in use, then the disclosure needs to include the discount rates which are used in the current and the previous estimates of the value in use (if any). However, there lie several differences regarding the nature of disclosure for the individual asset and for the cash generating unit. In case of the individual asset, the disclosure should include the nature of the assets and also the reportable segment which includes the asset, as per the regulations of AASB 8. On the other hand, the disclosure for the impairment loss for a cash-generating unit should include the description of that unit, regarding its product line, business operations and the geographical domain (Kang and Gray 2013). Along with the same, the reversed or recognized impairment loss by the class of assets is also required to be included. There may be the presence of change in the assets aggregation for the purpose of identification of the cash-generating unit after the previous calculation of the recoverable amount of the same. In these cases, the disclosure needs to contain a description of the aggregation methods of assets (current and former) and the reasons of the change in the ways of identification of the cash generating units. There may be several companies which do not disclose the impairment loss in accordance to the Para 130. Then for aggregate impairment losses and the aggregate reversal of the same, which are recognized in that period, as per the assertions of the Para 131, the company needs to disclose the primary asset classes which are affected by these losses and those affected by the reversal of such losses. The disclosure should also include the circumstances and events, which has led to recognition or reversal of the concerned impairment losses (He, Evans and He 2016). Para 84 depicts the situations which may arise in case of the goodwill allocated cash generating units. According to this Para, if any part of the goodwill which is acquired during a particular reporting period, is not allocated to the concerned cash generating unit by the end of the concerned reporting period, then the disclosure needs to state the amount of the goodwill which is unallocated along with the reasons behind the same (Ji 2013). References Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairment decisions by Australian firms and whether this was impacted by AASB 136. Bugeja, M., Czernkowski, R. and Moran, D., 2015. The impact of the management approach on segment reporting.Journal of Business Finance Accounting,42(3-4), pp.310-366. Christensen, H.B. and Nikolaev, V.V., 2013. Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), pp.734-775. Faras, P. and Rodrguez, R., 2015. Segment disclosures under IFRS 8s management approach: has segment reporting improved?.Spanish Journal of Finance and Accounting/Revista Espanola de Financiacion y Contabilidad,44(2), pp.117-133. Guthrie, J. and Pang, T.T., 2013. Disclosure of Goodwill Impairment under AASB 136 from 20052010.Australian Accounting Review,23(3), pp.216-231. He, L., Evans, E. and He, R., 2016. The Impact of AASB 8 Operating Segments on Analysts Earnings Forecasts: Australian Evidence.Australian Accounting Review,26(4), pp.330-340. Ji, K., 2013. Better late than never, the timing of goodwill impairment testing in Australia.Australian Accounting Review,23(4), pp.369-379. Kang, H. and Gray, S.J., 2013. Segment reporting practices in Australia: Has IFRS 8 made a difference?.Australian Accounting Review,23(3), pp.232-243.