Thursday, February 13, 2020
Lesson Plan Essay Example | Topics and Well Written Essays - 500 words - 3
Lesson Plan - Essay Example It is taken from the website of the Department of Education, Employment and Workplace Relations, Australia. It presents a model lesson plan for a state school in Australia. A lesson plan is a detailed description of the course instructed by the teacher to the class. Lesson plans are developed by the teacher on a daily, weekly or monthly basis. The lesson plan critique presented in this paper evaluates the course on the basis of its objectives, activities and assessment. Students will start learning the value of water and natural resources at an early age, which is beneficial for them and society. The objectives of the lesson plan include focusing on the values of responsibility, care, compassion, respect and sustainability. The key learning areas here include art, society & environment and science. The first activity includes thinking about water in a session. Students canà think and generate questions on the topic such as: What is water? Where does it come from? How it is stored and used? Is there enough availability of water for the humanity? Questions like these can certainly generate a lot of curiosity among children and help them in knowing its value and appropriate use. The thinking session will be followed by questions and queries discussed by students among themselves. They will be asked to write their ideas on the board. This activity asks students to identify ways of using water resources. Several pictures and short movies are shown to students and questions are asked based on water usage, responsible usage and conservation of water. Students are to visit the school campus and ask to note down the ways of water usage on a sheet of paper. Students will come to know the overall water usage from different sources such as drink taps, kitchen, gardening water, staff rooms and toilets. After this, they will categorize all what they have seen inside the school campus. The curriculum will move ahead with two activities covered in the
Saturday, February 1, 2020
Negative Impacts of Oil Exploration on Nigerias Biodiversity Essay
Negative Impacts of Oil Exploration on Nigerias Biodiversity - Essay Example It is Africaââ¬â¢s largest wetland, which consists of flat and low lying swamps that are a result of sediment deposition beautifully arranged in a terrain. The area has four different ecological zones which include coastal barrier islands, mangrove swamp forests, fresh water swamps and lowland rainforests. Due to this diverse ecosystem, the delta is one of the worldââ¬â¢s most concentrated regions in biodiversity. Not only does it have the potential of supporting abundant fauna and flora, it has the potential of sustaining agricultural production. The freshness of the water gives it the ability of harbouring fresh water fish as well as a water catchment area for domestic consumption. However, the biodiversity has been destroyed by oil exploration activities around the area, and is proving to be a threat to the environment of the place. This paper will look at the various negative impacts of oil exploration in Nigeria has had on the biodiversity. Statistically according to Kadaf a (2012, p. 18) Nigeria ranks at first position in the world with flare gas, constituting 46% of Africaââ¬â¢s total flared gas per tonne of oil produced. This accounted for 19.79 per cent of the total global figure in the 1990s. During the period between 1970 and 1979, the average rate of gas flaring in Nigeria stood at 97%. In the period between 1980 and 1989 saw 97% of gas being flared while the years between 1990 and 1999 saw a total of 97% of gas be flared in Nigeria. Most of the gas extracted in the delta is immediately flared into the environment at a rate of 70 million/m3 per day. Gas flaring is the biggest contributor of air pollution in the Niger delta (Edino, et a., 2010, p. 67). Gas flaring emits greenhouse gasses into the atmosphere which include methane and carbon dioxide, the major contributors of global warming. Environmentalists argue that air pollutants are highly concentrated in the Niger Delta than in the rest parts of Nigeria as a result of oil extraction. Gas flare sites produce a lot of heat, which is as high as 1,600 Celsius, making it a major contributor of thermo pollution. Moreover, areas as far as 43.8 metres away from the sites experience temperatures of close to 400 Celsius, which negatively affect the vegetation and animal life and affects ecological equilibrium (Emoyan, 2008, p. 30-34). Global warming is potentially dangerous to the sea level of the low laying coastal areas as it potentially raises the sea level. Evidence of environmental degradation of the delta include inundation on large scale, increased coastal erosion, modification of habitats as wildlife are redistributed in the area, increased intensity of high rainfall events which is associated with increased run off. Soil erosion is a major occurrence as flash floods are common in the region while ocean storm surges have been a frequent occurrence (Kadafa, p. 2012, p. 20). Combined, these effects on the environment potentially jeopardize the survival of communities l iving in the region. Gas flares have been responsible for rain water and ground water acidification, research has indicated. Evidence shows that the Niger delta has high levels concentration of volatile oxides of carbon, nitrogen and sulphur oxide which exceeding normal standards of federal environmental protection agency. Due to the increased pollution levels, water from shallowly dug wells has indicated the presence of low pH levels, a cause of acid rain. The effects of acid rain cannot be underestimated. Not only does it corrode roofing sheets of houses and commercial buildings, it also damages vegetation as well as contaminate pools, lakes and rivers which are home for fish and other marine life (Akpomuvie, 2011, p. 206). Oil mining in the Niger delta
Friday, January 24, 2020
Poes The Cask of Amontillado: A Psychological Analysis of Characters
Poe's The Cask of Amontillado: A Psychological Analysis of Characters Widely regarded as E. A. Poe's finest story, "The Cask of Amontillado" depicts a deed so horrific that for many it defines evil. Edmund Clarence Stedman said of Poe's writings: "He strove by a kind of divination to put his hand upon the links of mind and matter, and reach the hiding-places of the soul". Even though 20th century theories of psychology would not be formulated until many years after Poe's death, he nevertheless delved into the realm of abnormal psychology instinctively and perhaps never with a more terrifying outcome than in the character of Montressor, a man so bent upon revenge that he walls his enemy up in a crypt and leaves him to die. Is Montressor a madman, or is he evil personified? Is Fortunato merely the unfortunate victim of a deranged murderer, or did he entice Montressor to commit the deed? By applying 20th century psychological guidelines, one can speculate that Montressor is not insane per se but is afflicted with a malignant narcissistic disorder which, w hen aggravated by Fortunato's egotism and naivetà ©, drives him to commit his violent act. Fortunato is depicted from the outset of the tale as arrogant and egotistical. Montressor begins his narration by saying, "The thousand injuries of Fortunato I had borne as best I could, but when he ventured upon insult I vowed revenge" (240). Though the exact nature of the insult is not made known, there are numerous examples of subtle slights by Fortunato throughout the narrative. Perhaps Fortunato is unaware that his comments are frequently demeaning but his remarks make him seem arrogant and uncaring. Early in the story, he indicates his belief that Montressor is not a true connoiss... ...y points to a mental disorder but is not indicative of insanity as we define it. Did Fortunato's perceived insults drive Montressor to commit his crime? Perhaps they did, or perhaps Montressor needed little incentive. However, one thing is certain. If evil can be defined as the death or absence of a soul, then to look upon Montressor must surely be to glimpse the very face of evil. Works Cited Goode, Erica. "Stalin to Saddam: So Much for the Madman Theory." New York Times 4 May 2003: pg. 4.5. Poe, Edgar Allan. "The Cask of Amontillado." Reading and Writing about Literature. Phillip Sipiora. New Jersey: Pearson Education, 2002. 240-244. Stedman, Edmund Clarence. Scribner's Monthly, Vol. XX, May-Oct. 1880, pp. 107-124. Reprinted in Nineteenth-Century Literature Criticism, Vol. 16. GALILEO. . Yen, Duen Hsi. "Shame." 23 May 1997. Noogenesis. 4 Mar. 2004 .
Thursday, January 16, 2020
Ias 11
IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 à ©IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1ââ¬â46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Be cause of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The fo llowing terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel.A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASCââ¬â¢s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001.In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 à © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts . Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses.Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts.When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. (c) 10A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the pri ce of the asset is negotiated without regard to the original contract price. b) à © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next.For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was init ially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the co ntractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations.Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 à © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract.Incentive payments are included in c ontract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the contract; the estimated costs of rect ification and guarantee work, including expected warranty costs; and claims from third parties.These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. à ©IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract.Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract.However, costs that relate directly to a contract and are incurred in securing t he contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period.Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36.In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 à © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to t he stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period.Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36.A contractor may have incurred contract costs that relate to future activit y on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity.However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each partyââ¬â¢s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. à © IFRS Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed.Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined b y reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date.Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably.Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues.In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs m ay need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 à © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32.Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of s uch a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods.Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) à © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. An entity shall present: (a) (b) the g ross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warrant y costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 à © IFRS Foundation
Wednesday, January 8, 2020
The Trial and Death of Socrates Essay - 1639 Words
The portrayal of Socrates, through the book ââ¬Å"the trial and death of Socratesâ⬠is one that has created a fairly controversial character in Western history. In many ways, Socrates changed the idea of common philosophy in ancient Greece; he transformed their view on philosophy from a study of why the way things are, into a consideration man. Specifically, he analyzed the virtue and health of the human soul. Along side commending Socrates for his strong beliefs, and having the courage to stand by those convictions, Socrates can be commended for many other desirable characteristics. Some of those can include being the first martyr to die for his philosophical beliefs and having the courage to challenge indoctrinated cultural norms is part ofâ⬠¦show more contentâ⬠¦The apology is an account of the speech that Socrates makes during his trial. In Socratesââ¬â¢ trial, he is being accused of not recognizing the same gods that the others in Athens recognize (specifically t hat those in authority). Instead, Socrates is charged with inventing new gods, and in doing so is corrupting the youth of Athens to whom, Socrates frequently preaches to about his theology. Socratesââ¬â¢ speech, however, is not an apology, as the name may suggest but rather an explanation of his beliefs. During his trial speech, Socrates makes frequent reference to his beliefs explaining that his behavior stems from a prophecy by the oracle at Delphi, which claims that he was the wisest of all men. Although Socrates is honest and direct about these beliefs, this did not sit well with many of the trial members who were evaluating him. Despite the fact that Socrates made frequent references to the fact that it is destined for him to be the wisest of all men, he also recognizes that he does in fact lack in knowledge when it comes to world affairs. To which, Socrates states only adds to his wisdom as he is aware of the fact that he does not know everything and that realization alone makes him wiser than most other men. In his explanation of his behavior, Socrates also adds that part of his duty as a wise man, is to make sure that he questions the behavior of other wise men to make sure that those men are also awareShow MoreRelatedThe Trial And Death Of Socrates : The Trial And Death Of Socrates972 Words à |à 4 Pages The Trial and Death of Socrates, depicts the different stages of Socratesââ¬â¢s life, from his prosecution until his execution. During the narratives, Socrates gives us, as readers, insight towards his beliefs and philosophy, which are viewed as reasons for his imprisonment. Phaedoââ¬â¢s recollection of Socratesââ¬â¢s last few hours alive, reveals Socratesââ¬â¢s most important belief, that the soul is an entity which is immortal and is valuable during and after life. All perceived lusts, greed, and fear are causedRead MoreThe Trial And Death Of Socrates845 Words à |à 4 Pagesright or not. For that, in this essay, we will use Plat oââ¬â¢s The Trial and Death of Socrates, as our example of how this kind of attitudes play in Socratesââ¬â¢ life as it is well-known as intelligently and morally lived one. In Euthyphro section, Socrates meets a man named Euthyphro before his trial, where he is being accused by Meletus for corrupting the youth. While Euthyphro is here to prosecute his own father for the case of murder. Socrates starts to ask him about his meaning of piety. ââ¬Å"It is notRead MoreThe Trial And Death Of Socrates1701 Words à |à 7 PagesIn reading, The Trial and Death of Socrates, Socrates presents himself against ââ¬Å"the majorityâ⬠and endures prosecution for inventing new gods and not believing in old ones. Socrates lives a life that is opposite of much of the ââ¬Å"the majorityâ⬠ideals. ââ¬Å"The majorityâ⬠values goods, possessions, and uncontrollable attributes given to them by others such as a high reputation and honor. In addition, The Greek Philosopher was able to refuse the opportunity to escape his death sentence while he had sons atRead MoreTrial and Death of Socrates2267 Words à |à 10 PagesBenjamin Jowett. The Trial and Death of Socrates (Dover Edition). New York: Dover Publications, 1992 ââ¬Å"What is the charge? Well, a very serious charge, which shows a good deal of character in the young man, and for which he is certainly not to be despised. He says he knows how the youth are corrupted and who are their corruptors. And I fancy that he must be a wise man, and seeing that I am anything but a wise man, he has found me out, and is going to accuse me of corrupting his young friendsRead MoreThe Trial And Death Of Socrates And The Gita1563 Words à |à 7 Pagesalso true of the ancient texts The Trial and Death of Socrates and The Gita, despite their conflicting messages on the importance of individuality. In The Trial and Death of Socrates, Socrates seems to take an individualist approach in that people choose to follow their ââ¬Å"godâ⬠, or conscience, while The Gita argues that people are being guided by truth. The Gita shows this with Arjunaââ¬â¢s devotion to Krishnaââ¬â¢s wishes despite his inherent ties to his family. Both Socrates and Arjuna find themselves at oddsRead MorePlato : The Trial And Death Of Socrates1107 Words à |à 5 PagesAmanda Kewal Phil 103 Essay #1 Plato: The Trial and Death of Socrates Euthyphro In Platos Euthyphro, Euthyphro is surprised to see Socrates at the courthouse because he doesnt seem like the kind of person that should be anywhere around a courthouse. They both discuss why Socrates is there in which he tells Euthyphro that he is being indicted by Meletus for corrupting the youth because he does not believe in the old gods of Athens and makes up new gods. Socrates goes on by telling Euthyphro his issueRead MorePlato: The Trial and Death of Socrates1263 Words à |à 5 PagesPLATO- The Trial and Death of Socrates Athens belonged to a royal blood of an Aristocratic family. Plato was a good learner and pupil who always wanted to wanted to justify Socrates and tried to discover the eternal principles of human conduct, happiness, justice, temperance and courage. He was holding a unique and valuable position in the area when he was only about twenty eight years old. Plato never forced anyone to follow him and to adopt his thoughts in order to adopt a true and simple meanRead MorePlato s The Trial And Death Of Socrates Essay1671 Words à |à 7 PagesPlatoââ¬â¢s The Trial and Death of Socrates presents the reader with complex competing conceptions of what should be considered ââ¬Å"the good lifeâ⬠. According to Socrates, ââ¬Å"the most important thing is not life, but the good lifeâ⬠(Crito, 48b). The majority, who live a non-philosophical life, believes the goods of life include wealth, reputation, and honor: all things that can easily be taken away or destroyed. On the other hand, Socrates lives a philosophical life filled with self-sufficiency. He views wisdomRead MoreSocratic Justice And The Trial And Death Of Socrates992 Words à |à 4 Pagesin The Trial and Death of Socrates. I will also go into detail about the differences between Machiavelliââ¬â¢s views of government as opposed to Socratesââ¬â¢s. Socrates and Machiavelli are two the greatest philosophers known today. Both had an effective way of showing and standing up for what they believe in. While both men were very intelligent, Socrates and Machiavelli differ with their views on justice. Socrates defines justice as doing what is best for the wellbeing of his country. Socrates shows thisRead MoreThe Trial and Untimely Death of Socrates Essay527 Words à |à 3 PagesThe Trial and untimely death of Socrates, in my opinion, was a small group of people throwing a fit when it was pointed they werenââ¬â¢t as smart as they thought. The reasoning used by Socrates is the greatest example of the facts, not the manipulation of, proving your innocence. Socrates makes several points as to the trial being a complete waste of time and that even if he was brought to court he would be innocent. I agree death was the wrong verdict by the jury, the jury should have voted for innocence
Monday, December 30, 2019
Why Vienna Matters Vienna - 1514 Words
Katie Gowen 10-27-2016 GEO101 Galchutt Why Vienna Matters Vienna, located in northeastern Austria, is a beautiful place and should be considered one of the best vacation spots in the world. The beautiful art museums and music history is what draws a lot of people to visit the Austrian capital. Viennaââ¬â¢s physical geography is also what attracts a large population because of its position between the foothills of the Carpathians and the Alps. When it comes to the political geography, the city is unique because of the history that comes along with the Habsburg family and the Holy Roman Empire. Looking at the human geography, Vienna is the most populated place in Austria even though it is the smallest of the nine states that make up the country. There is a high quality of life, which makes it a desirable place to live. Overall, Vienna has a very distinct geography through the history of the Habsburg family, the topography of the entire country of Austria, and the demographics of the people who populate the city. The history of Vienna truly impacts the geography of the city today. While Austria is not one of the most talked about cities in the world, it does hold a unique past that is recognizable through the Habsburg monarchy. Before the Habsburg family shaped Austria, it was a part of the Holy Roman Empire. The Habsburgs are mostly credited with creating the Austria and the Vienna that is known today. In the book The Austrian Achievement, it is mentioned, ââ¬Å"â⬠¦ the recentShow MoreRelatedWolfgang Amadeus Mozart ( 1756-1791 )1433 Words à |à 6 PagesMass in C minor, K427 is arguably his most well known sacred work, as it incorporates virtuosity, a large ensemble, and is also an unfinished work. Therefore, it is important to discuss the life of Mozart, his time spent composing and performing in Vienna and Salzburg, and further examine his Mass in C minor. Wolfgang was one of two surviving children of Leopold and Anna Maria Mozartââ¬â¢s seven pregnancies, being born on January 27th, 1956 in Salzburg, Austria. Leopold was a composer, but early in Wolfgangââ¬â¢sRead MoreViktor Frankl And The Holocaust1517 Words à |à 7 PagesViktor Frankl, renowned psychiatrist and Holocaust survivor, often quoted Nietzsche saying, ââ¬Å"He who has a ââ¬Ëwhyââ¬â¢ to live for can bear almost any ââ¬Ëhowââ¬â¢Ã¢â¬ . Viktor Frankl, known for his development of logotherapy, a form of therapy that teaches individuals to live a life of meaning, put this saying to use when he experienced unspeakable atrocities during the holocaust. Given his medical and psychological history, Frankl was able to withstand Nazi concentration camps and not give into the hopelessnessRead MoreHinduism And Taoism1301 Words à |à 6 Pagesmisunderstanding of language. 6. Explain the role of the ââ¬Å"Vienna circleâ⬠in the history of analytic philosophy. The ââ¬Å"Vienna Circleâ⬠was described as a group of philosophers of the twentieth-century philosophy. The members of the group founded a school of thought known as empirical or logical positivism. Dedicated to reconciling philosophy, they started meeting in Vienna and were described as ââ¬Å"philosophical thugsâ⬠or as ââ¬Å"patron saintsâ⬠. The ââ¬Å"Vienna Circleâ⬠was determined to evaluate the truth solely inRead MoreThe Horrible Acts of Adolf Hitler1052 Words à |à 4 Pagesoutâ⬠(Haugen, 2006). In 1903, Alois passing away gave Hitler the chance to get the approval from his mom to leave school. At the early age of16, Hitler dropped out of school to pursue his career in painting in Vienna after his mother was convinced to let him leave. When Hitler arrived at the city of Vienna, in hope of living his dream as a painter, he stayed there for 5 years, only later then to recall it as ââ¬Å"five years of misery and woe.â⬠His passion for art was shattered when the Viennese Academy of FineRead MorePersepolis 1083 Words à |à 5 Pageseverywhere else in the world, politics and religion, and warfare. In Persepolis: the Story of a Childhood, the concept of contrasting regions is explored by Satrapi when she talks about what itââ¬â¢s like to grow up in Iran, and to be misunderstood no matter where you go simply because of where you came from. The country of Iran acts like it hates Westerners, but a lot of its citizens envy Western culture. The main reason for the hate that Iran lashes out at Western culture is because we dismantled theRead MoreInternational Contracts And International Sale Contracts2035 Words à |à 9 Pagesknown as the Vienna Convention, is one of the results from the harmonisation of international trade law. Although there are many supports to this convention, the argument of its effectiveness still continues and some countries still not ratify. International sale contracts are not quite similar to domestic sale contracts as the international character cannot be found in domestic contracts. The first character is the movement of goods which travel from one state to another state, no matter where theRead MoreSynthesis Essay : Viktor E. Frankl1640 Words à |à 7 PagesGenerations. Viktor Frankl always looked at life differently than everyone else did. ââ¬Å"Each man is questioned by life; and he can only answer to life by answering for his own life; to life he can only respond by being responsible.â⬠Frankl tells that know matter what obstacles you have to face there will always be a way out, you just have to be patient and responsible. The story Man s Search for Meaning based on a true story, published by one of the main Characters Viktor Frankl. Viktor Frankl survived theRead MoreWhat is the Verification Principle?1561 Words à |à 7 Pagesas Logical Positivism and, in particular from a group of philosophers known a s the Vienna circle. They applied principles of science and mathematics to religious language and argued that, like human knowledge, religious language also had to be empirically verified through experiences if it were to be considered meaningful. They believed that this was the basis of all forms of empirical testing. From this, Vienna Circle established that truth and meaning can be identified as two distinct conceptsRead Moresummary of the vienna convention2318 Words à |à 10 Pages Introduction The Vienna Convention on Diplomatic Relations of 1961 is a treaty which gives a framework that governs diplomatic relations among different independent states in the world. It was a milestone in strengthening inter-state relationships. Ratified by 187 countries (http://en.wikipedia.org/wiki/ViennaConvention), the Convention specifies the privileges of a diplomatic mission that enable diplomats to perform their functions without fear of coercion or harassment by the host country. ThisRead MoreShakespeare s Measure For Measure1722 Words à |à 7 Pagestruly have the power to forgive. This can be seen in Shakespeareââ¬â¢s play Measure for Measure, where the Dukeââ¬â¢s all-too-forgiving nature in the form of a governing ruler and a reconciling monk cause confusion for the laws and the law-abiding citizens of Vienna. The Duke is precisely the political figure that Derrida wants to avoid, and that Derrida says future leaders are in danger of becoming. Derrida does not give a finite definition of ââ¬Å"forgiveness,â⬠for his entire argument is spent trying to illustrate
Sunday, December 22, 2019
FINANCIAL NEWS ANALYSIS Example
Essays on FINANCIAL NEWS ANALYSIS Essay The article talks about clothing line HM. The retailer has suffered heavily in the current fiscal year owing to several things that went against them. This resulted in declining gross margins by around 2% from the last year. In other work, one reason for having a tough year was the rising manufacturing costs of HM. This was due to the fact that cotton prices throughout the world soared and peaked. This increase in costs result in higher cost of goods sold which lead to declining gross margin for the firm. This could have been avoided if the company had raised its prices, but the company decided against increasing the prices. The company decided to focus on maintaining strong customer relationship and tried to maintain strong market share and hence did not increase its prices which result in them taking a hit on their margins. HM happily took the blow deciding to invest in their future rather than focusing on their short term gains. This policy is quite similar to what other companies are doing these days. The main idea in these days of high uncertainty is to prepare oneââ¬â¢s self against losing customer in order to achieve long term gains by associating with the customers and focusing more on the market share rather than on the profitability. Profitability is a short term objective, whereas market share is far sighted thinking. The article also tells us about the fact that almost all the companies in this business are facing tough times due to rising raw material costs. Hence, the current strategy for all the firms should be to survive the storm and try to milk profits when uncertainty is vanished from the environment. Hence, HM is on the right path, a path which would lead them to high profitability in the future. The key strategy in current financial environment is to be patient and do not rush thing and HM have figured out what they are going to do. Although there profits are falling, but market share is increasing which is a positive thing and soon a time will come, when the company will convert its high market share into high profits and that will be the time, when there is certainty in the environment and stability in the cost of doing business. One reason why it is difficult to conduct business in the current environment is because the costs are rising and the companies cannot formulate accurate stra tegies at the moment. But in due course when everything has settled down, HM would take advantage of the situation.
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