Sharon M. Draper - Free Essay Example

Sample details Pages: 1 Words: 314 Downloads: 10 Date added: 2017/09/22 Category Advertising Essay Type Argumentative essay Topics: Character Essay Did you like this example? Mrs. Freeman Honors English 10 23 September 2010 Book Report: November Blues My book is November Blues written by Sharon M. Draper. It was published in 2007, also by Sharon M. Draper. I obtained this book from the high school library. In the book November Blues the main characters are all kids and they’re names are November Nelson, Josh Prescott, Dana, Olivia, and Jericho Prescott. November Nelson loses her boyfriend to a pledge stunt gone wrong, and he leaves a little peace of him behind, two months after Josh’s death November finds out that she is pregnant with Josh’s baby. Josh Prescott is November’s boyfriend who dies in the pledge stunt gone wrong, and the father of her baby. Dana she a very popular girl everybody likes her; she is one of Novembers best friends and is the first to find out that November is pregnant. Olivia is a quiet girl, over weight, gets picked on a lot until she met November in the bathroom, when November first found out she was pregnant. Jericho Prescott is Josh’s Prescott’s best friend and cousin. He was also in the pledge with Josh when Josh was doing the stunt and it went wrong, after his cousin died he stopped playing the trumpet and started playing football to get out the anger and pain. The setting of the book is in Cincinnati around the Spring time, at November’s house. November is just now figuring out that she is pregnant after taking a test and is unsure what to do next. Considering the fact that her boyfriend is dead she didn’t know how she was going to tell his parents or even tell her own mom. This setting is important to the story because in introduces the reader to the main complication in the book. Also, gives a glimpse into the theme of the story. Don’t waste time! Our writers will create an original "Sharon M. Draper" essay for you Create order

Euthanasia Essay - 2270 Words

Euthanasia Euthanasia in todays society has run rampant, but whose choice is it really to end ones life in the case of excessive suffering? Euthanasia has become one of the most controversial issues in the medical field. There are many questions that must be considered when euthanasia is involved. For example: Whose right is it anyway? Do physicians have the right to perform assisted suicide? Is it morally right? When is quot;competentquot; not competent enough? Euthanasia is preceded the decision that a terminally ill patients life will come to an end before natural death. Euthanasia can also be defined as any killing carried out by medical means or by medical personnel; whether intended for the termination of suffering†¦show more content†¦Involuntary euthanasia refers to the terminally ill patients unknowing of the decision to use euthanasia when he or she has not consciously and expressly approved of it in advance. When voluntary euthanasia is approved or carried out, it is called active euthanasia. Active euthanasia is exactly what it sounds like: active, meaning characterized by motion or action, and euthanasia, meaning deliberate death. Active euthanasia refers to someones taking active steps to give a dying person, on his or her request, a lethal dosage of drugs to hasten death. Active euthanasia involves physically injecting or giving a terminally ill patient medication which ultimately results in death (Cauthen 112). Active euthanasia has become a very controversial issue because some feel that active euthanasia is a form of murder. However, some feel that passive euthanasia is morally acceptable (Mall 134). Passive euthanasia is the helping of a terminally ill patient to hasten death by withholding life-sustaining treatment, including food and water. Passive euthanasia is usually requested by the person dying, either verbally or through a written document. By withholding intravenous feedings, medications, surgery, a pacemaker or respirator, the doctor can let the patient die. The doctor is indirectly killing the patient, but he himself is notShow MoreRelatedEuthanasia Essay : Euthanasia And Euthanasia863 Words   |  4 PagesThis is why Euthanasia is important and summarizing the research that I found on Euthanasia. Euthanasia is important because there is a lot of arguments about Euthanasia. Some people support it and some people do not support Euthanasia (Euthanasia and assisted suicide- Arguments). Euthanasia allows people to be free from physical pain. It is the hastening of death of a patient to prevent further sufferings (Euthanasia Revisited). The religious argument states God chooses when human life ends. EuthanasiaRead MoreEuthanasia Essays : Euthanasia And Euthanasia1432 Words   |  6 PagesDoes euthanasia assists patients to die with dignity? From fresh to dying, is the humanity multiplies the development natural law. Along with medicine progress and life enhancement, the people besides pay attention to eugenics, simultaneous starts to pay attention to the euthanasia. Since this century 50 ages, regarding euthanasia, many countries’ medical arenas, educational world, and ethical groups have been arguing about the euthanasia argument for many years, although many person of ideas haveRead MoreThe Debate Of Euthanasia And Euthanasia1429 Words   |  6 PagesINTRODUCTION: The debate of euthanasia is an ongoing one that’s shrouded with much controversy and ambiguity regarding the ethics of it in contemporary Australian society. However, the frequency of this topic being debated by physicians, influential figures and the media has become more prominent now than ever. In particular, in association with its impending legislation within Australian states. (The Royal Australian and New Zealand College of Psychiatrists,2012) Various types of euthanasia are recognised,Read MoreEuthanasia Essay : Euthanasia And Euthanasia Essay1223 Words   |  5 Pages Euthanasia James Dudley Euthanasia continues to be an ongoing issue in modern society. Over the course of history, there has been a multitude of debates that have tried to justify assisted suicide, or euthanasia. Gallup’s study in 2013 openly shows this statistic by showing that over 75 percent of Americans trust that euthanasia should be acceptable. However, what Americans don’t comprehend is that making any form of euthanasia legal infringes upon the right to life as stated in the constitutionRead MoreThe Issue Of Euthanasia And Euthanasia2073 Words   |  9 Pageslife is beyond toleration or they feel as though there is no point to living, the issue of euthanasia often arises. Euthanasia is technically defined as â€Å"the act or practice of killing someone who is very sick or injured in order to prevent any more suffering†. In america people have the right to end their life. The topic of euthanasia is one that is highly disputed among people over the world.† Euthanasia means killing someone who is very sick to prevent more suffering† (Weaver 1). An example ofRead MoreEuthanasi Euthanasia And Euthanasia1515 Words   |  7 Pagesetymology of the word ‘euthanasia’ originates from the Greek language which has a literal meaning of â€Å"good death†. Other names for euthanasia are ‘assisted suicide’ and ‘mercy killing’. Euthanasia is done when the person is suffering from a terminal illness such as cancer, and then steps are taken to end the person’s life so that they no longer have to suffer. [Helga Kuhse. July 1992. Bioethics News. The World Federation of Right to Die Societies. http://www.worldrtd.net/euthanasia-fact-sheet. AccessedRead MoreEuthanasia Essay : The Euthanasia989 Words   |  4 Pagesthe euthanasia process and what to expect. The euthanasia can take place in the privacy of yo ur own home or you may choose to have it done at your veterinarian’s office. Your veterinarian may offer at home euthanasia or you may be able to locate a veterinary service that does at home euthanasia such as Home To Heaven. This is a personal choice and should be made with you and your pet’s comfort in mind. Additionally, you may want to decide if you wish to be present during the euthanasia. SomeRead MoreEuthanasia And The Death Of Euthanasia1351 Words   |  6 Pagesfor the dying who request euthanasia to be able to end their suffering. Euthanasia is considered a â€Å"gentle and easy death† because it comes from the Greek words, Eu meaning good and Thanatosis meaning death. Euthanasia is illegal in most of the United States. However, assisted suicide, is legal in six different states. The states that assisted suicide is legal in are California, Oregon, Colorado, Washington DC, Vermont and Washington. The key difference between euthanasia and assisted suicide is whoRead MoreEuthanasi Euthanasia And Euthanasia861 Words   |  4 PagesEuthanasia, the practice of medically terminating life in order to relieve pain and suffering of a patient, has been a complex and controversial topic since its conception. In ancient Greece and Rome attitudes toward active euthanasia, and suicide had tended to be tolerant. However, the rise of the Christian faith reinforced the views of the Hippocratic Oath, a swearing of ethical conduct historically taken by physicians. This shift concluded a medical consensus in opposition of euthanasia. IssuesRead MoreThe Debate About Euthanasia And Euthanasia1631 Words   |  7 PagesThe debates about euthanasia date all the way back to the 12th century. During this time, Christian values increased the public’s opinion against euthanasia. The church taught its followers that euthanasia not only injured individual people and their communities, but also violated God’s authority over life. This idea spread far and wide throughout the public until the 18th century when the renaissance and reformation writers attacked the church and its teachings. However, the public did not pay much

Impairment Loss and Accounting Entries

Question: Discuss about the Impairment Loss and Accounting Entries. Answer: Introduction The accounting framework followed in Australia prescribes the accounting standard 136 (AASB 136) to deal with the accounting treatment of the impairment loss (AASB 136, 2007). The impairment loss has been defined as the amount worked out by deducting the recoverable amount from the carrying amount of the asset (Dagwell, Wines, and Lambert, 2011). In the context of this, an essay has been presented here describing the nature of impairment loss and the requirement for its discloser in the financial statements of an entity. This essay covers the discussion on the impairment loss from the accounting view point in the light of the Australian accounting standards. Nature of Impairment Loss The impairment loss is necessary to recognise to bring the assets at the value that would the entity fetch if the assets are sold in the market. The assets are initially recognised at cost in the books of accounts and then re-valued from time to time as per the prevailing market conditions. The accounting principle of prudence requires that the entity should immediately account for the foreseeable losses while the future gains should be ignored until their realisation is ensured (Mukherjee and Hanif, 2003). This implies that the assets should not be overstated and the liabilities should not be understated in the books of accounts of an entity. If there are conditions that indicate that the assets may be overstated, the entity should recognise the impairment loss immediately and bring the asset at the recoverable value (Mukherjee and Hanif, 2003). As per the provisions enunciated in the accounting standard 136, the impairment loss is recognized on all the assets except inventories, deferred tax assets, investment property dealt with as per AASB 140, and few other categories (AASB 136, 2007). This implies that the impairment loss is primarily recognized on the non-current assets such as plant and equipment, building, furniture, and intangibles. Further, it has been provided that the assets are to be considered individually for the computation of the impairment loss. However, where is impracticable to segregate the assets, the impairment loss is to be computed with reference to the entire unit, which is called the cash generating unit (CGU) (AASB 136, 2007). The computation of the impairment loss is made with reference to the carrying amount and the recoverable amount of the assets or CGU. The carrying amount is simply the value at which the assets have been shown in the books of accounts by the entity (Stickney et al., 2009). However, the computations are required for recoverable amount, which is computed with reference to the fair value and value in use of the assets or CGU. The recoverable amount is the higher of fair value less the expenses required to realize the asset and the value in use. Here the value in use is computed by discounting the future cash flows expected from the use of the asset or the CGU. The effectively the impairment loss could be computed as follows (Stickney et al., 2009): Impairment Loss= Carrying amount - [higher of fair value-expenses or value in use] The test for impairment is to be performed at each balance sheet date wherein the entity is required to collect and analyse the information from the internal as well as external sources (AASB 136, 2007). If the analysis of the information indicates that the recoverable amount of assets or CGU is less than the amount at which the assets are carried in the balance sheet, the impairment loss is provided for in the books and assets are restated at the recoverable amount. However, it may be noted here that the test for impairment in case of intangible assets is to be carried out at each balance sheet date disregarding the fact that there was not any indication for such test (AASB 136, 2007). In regard to recognition of the impairment loss, it has been observed that the same is to be charged to the profit and loss account unless there is existing revaluation reserve. If the revaluation reserve is available in respect of the asset which has been impaired, the impairment loss first is to be charged to the revaluation reserve and then the remaining to be charged to the profit and loss account (Ernst and Young LLP, 2015). Further, the carrying amount of the asset is reduced by the amount of impairment loss. Discloser Requirement in Case of Impairment Loss There are detailed discloser requirements in respect of the impairment loss to be followed by the entities in preparation and presentation of the financial statements. As per the provisions contained in the accounting standard, the entity is required to disclose the impairment loss in the profit and loss account as a separate line item (ICAA, 2012). Further, the entity shall also disclose the impairment loss in the notes to accounts pertaining to the impaired asset. The impairment loss is to be shown as a deduction from the carrying amount of the impaired asset. In addition to this, the entity is also required to disclose the events or circumstances which formed the basis for recognition of the impairment loss (AASB 136, 2007). Further, in respect of a cash generating unit, the entity shall disclose the description of all the assets identified as cash generating unit and the basis on which the assets were clubbed under the cash generating unit. Additionally, the impairment loss on cash generating unit is to be allocated on individual assets based on their carrying amount and to be disclosed in the notes to accounts. Apart from this, the entity is also required to disclose the basis used to compute the cash flows for computation of the value in use (AASB 136, 2007). Conclusion From the discussion, it may be articulated that the recognition of the impairment loss is a matter of financial prudence and thus, the entities should adhere to it. The nature of impairment loss, its measurement, and the discloser requirements have been discussed in this essay, which will help the entities in complying with the provisions of the accounting framework. Journal Entries for Impairment Loss Crossbow Ltd: Computation of Impairment Loss for Cash Generating Unit Amount ($) A Carrying Amount of Cash Generating Unit (Excluding Inventory) 1,500,000.00 B Recoverable Amount of Cash Generating Unit 1,420,000.00 C Impairment Loss (A-B) 80,000.00 Note: The inventories are not tested for impairment, hence excluded. The total impairment loss of $80,000 is to be allocated to the individual assets in proportion to their carrying amount. However, it should be noted that the impairment loss is first to be allocated to write of the goodwill and then the remaining amount is to be allocated to other assets in proportion to their carrying amount. Further, it is also to be noted that the impairment loss can not be allocated to the individual asset in excess of the difference of its individual carrying amount and the individual fair value net of selling expenses. In the light of these provisions, the allocation of impairment loss has been presented in the table given below: Allocation of the Impairment Loss to Individual Assets Assets Carrying Amount Impairment Loss Goodwill 40,000.00 40,000.00 Land (2/14.60)*40000 200,000.00 5,479.45 Brand 'Crossbow Shoes' (1.6/14.60)*40000 160,000.00 4,383.56 Shoe Factory (7/14.60)*40000 700,000.00 19,178.08 Machinery (4/14.60)*40000 400,000.00 10,958.90 Total 1,460,000.00 40,000.00 Journal Entry for Impairment Loss Description Debit ($) Credit ($) Impairment Loss 80,000.00 Goodwill 40,000.00 Accumulated impairment losses Land 5,479.45 Accumulated amortization and impairment losses brand 4,383.56 Accumulated depreciation and impairment losses Factory 19,178.08 Accumulated depreciation and impairment losses Machinery 10,958.90 References AASB 136. (2007). Impairment of Assets. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed on: 20 September 2016]. Dagwell, R., Wines, G., and Lambert, C. 2011. Corporate accounting in Australia. Pearson Higher Education AU. Ernst and Young LLP. 2015. International GAAP 2016: generally accepted accounting principles under international financial reporting standards. John Wiley Sons. ICAA. 2012. Chartered accountants financial reporting handbook 2012, Google Ebook. John Wiley Sons. Mukherjee and Hanif. 2003. Financial accounting. Tata McGraw-Hill Education. Stickney, C.P., Weil, R.L., Schipper, K., and Francis, J. 2009. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.

The Controversy Of Huckleberry Finn Essays - Literature, Fiction

The Controversy Of Huckleberry Finn Huckleberry Finn, timeless classic, or modern day disgrace? Should it be banned? Or should it be continued to be taught? The answer is two-faced, because there is undoubtly some questionable themes and word choice. But on the other hand, if the material is presented in a mature way, with a discussion about the, questionable, racial material, Huck Finn really can be, and is, one of the greatest literary works of all time. The Adventures of Huckleberry Finn is a classic piece of American literature, Twain takes a very funny, and very satirical viewpoint of many of society's flaws. The most prominent concept Twain attacks is the concept of slavery. Huck's battle of concious versus heart is shown at multiple times in the novel. With the climax of the novel when Huck decides he would rather burn in hell than turn Jim in. Apart from the climax, Twain does make fun of many of society's wrongs. For example, the Grangerfords and Shepardsons episode is satirizing people's false sense of honor and hipocracy as they go to church and listen to sermons about brotherly love and peace, while at the same time stroking their guns. Twain also takes a huge shot at religion. Huck complains that before he can eat he has to listen to the widow grumble over a few lines. Huck also says he would prefer hell over heaven because his friend Tom Sawyer would be there, and heaven seemed boring, with the harps and clouds and all. Many people have said that Jim is a racial sterotype. This, however, could not be further from the truth. How can Jim be a stereotypical slave if he was willing to care for Huck, after he had learned of Huck's father's passing away. Jim stayed with him on his journey down the Mississippi River even though he knew it was leading him straight into slave country where he was no doubtedly being looked for. This decision has transcended the streotype and turned Jim into what many would call a hero. A sterotypical slave would have just turned around and left Huck for dead after the slave realized they had passed Cairo and had no shot at getting north by river. So if anyone tells you that Huck Finn should be banned because Jim is a stereotype and Twain is attacking slaves, you just tell them that Jim was a hero and the world will be better if more people read about his good deeds and are influenced by them. However, and this is a big however, there is some language in the book that African Americans would, understandably, find offensive. But if the teacher talks about the word nigger, and makes sure the class understands that nigger was a common word when the book was written. The meaning of the word has changed from an ordinary word to describe blacks to a derogatory term. If the teacher is sure that the class understands that in Huck Finn the word means the former, then I feel it can be taught, and should be taught in the classroom. But even if the meaning of the word is addressed and confronted, there are still going to be people who are offended. And to this I say, you just gotta roll with the punches. There will never be a situation that makes everyone happy, and if people are unhappy with reading this novel, than an alternate book should be available. Should The Adventures of Huckleberry Finn be banned from the school ciriculum? I, personally, feel that it shouldn't, and if it was it would be a terrible waste of a timeless piece of litereature. There are many good points that the novel addresses which is the main reason noto remove it. Although there are going to be people who disagree with the book's wording. To these people there should be a secondary book available that has the same meaning. Book Reports