Friday, December 27, 2019

Spiritual Lessons of Muslim Revolutionists Imam Ali and...

A prominent element in regards to oral traditions surviving the testament of time is the simplicity, directness, and concision that such traditions tend to be composed of. This makes it appear as though these early simple teaching can have an endless stream of commentary stem from a small assortment of simple words. Certainly such phrases and sayings by highly revered Islamic revolutionists Imam Ali and Jalal al-din Rumi tend to be simple in design much like these oral traditions, but a careful analysis of their work will depict the true depth of their teachings. Through their teachings, these two men are able to clearly show the distinction between spirituality as their lessons greatly depend on the individual recognizing that faith is†¦show more content†¦Ali’s did not just use religious learning but also incorporated other forms of learning as well. Ali acknowledged that religious learning though important was not the only learning that an individual must learn, b ut that through knowledge of many things much more can be understood, â€Å"knowledge is of two kinds that which is absorbed and that which is heard. And that which is heard does not profit if it is not absorbed† (Cleary, 52). Indeed, Ali’s lessons on faith rely on that of the concept of knowledge. For Ali, being able to possess information about the affiliation between the concept of knowledge and of spirituality was of high importance. In none of his lessons does he seem to convey that it is possible to become knowledgeable and educated without faith, rather he advises that it is education without faith that is restricting. However, Ali does not recommended being overconfident in the obtainment of large amounts of knowledge, rather he suggest that the amount of knowledge an individual has must be used only in times of certainty, â€Å"Do not make your knowledge into ignorance and your certainty into doubt. When you know, act; and when you are certain, proceed† (Cleary, 47). Using knowledge as the foundation Ali then turns to the importance of faith and of spirituality. For Ali faith was of vital importance, and the concept of faith was built upon four elements and according

Thursday, December 19, 2019

The Mexican Gray Wolf - 1528 Words

The Mexican gray wolf is a large predator that, in the past, preyed on livestock, which led to their near extinction by humans because they were tired of the wolves eating their livestock, they were a danger to people, and there were land use conflicts. However, the decline in the Mexican wolf lead to an overabundance of plant life which had a direct effect on other wildlife. There are many challenges involved with re-introducing wolves to other stakeholders such as to academics, mangers, ranchers, or landowners such as the reasons listed above which led to their near extinction. It is not as simple as taking the Mexican wolf from where they are now and placing them in different areas in Arizona, New Mexico, the US, and across the border in Sonora, Mexico. This is a very large area of land that policies would have to cover. The best ways to illustrate that the re-introduction of the wolves in the many expected areas is not as easy as it may seem are best described by nature culture d ichotomy, social-ecological systems, and in the Anthropocene humans are seen as agents of change. Nature culture dichotomy is a Western world view so it is appropriate to consider using this analytical approach when discussing the issues associated with the re-introduction of the Mexican wolf to other stakeholders because of the areas where they would be re-introduced. The area is important because the people in these areas will have many of the same thoughts on how they view the re-introductionShow MoreRelatedThe Mexican Gray Wolf1543 Words   |  7 PagesThe Mexican gray wolf is a large prey that, in the past, preyed on livestock which contributed to their near extinction by humans. However, the decline in the Mexican wolf lead to an overabundance in plant life which had a direct effect on other wildlife. There are many challenges involved with re-introducing wolves to other stakeholders such as to academics, mangers, ranchers, or landowners. It is not as simple as taking the Mexican wolf from where they are now and placing them in different areasRead MoreSummary Of The Mexic an Gray Wolves 1103 Words   |  5 PagesLuz Medina English 1101 Research Essay 9 December, 2016 Mexican Gray Wolves In fifth grade I was heavily obsessed with wolves. I had a wolf backpack, socks,shirts, you name it. I would constantly draw pictures of them. One day I checked out a book on wolves at my school library. After reading the book ten year old me learned that my favorite species of wolves were endangered. I felt bad because I didn’t want them to disappear. So I went onto the website wwf.worldwildlife.org, an organizationRead MoreThe Wolves During Pre Columbian And Mesoamerican Times1677 Words   |  7 Pagesfavored the steady growth of agricultural production and population. Both Aztecs and Mayans had many beliefs, rituals, traditions and gods. One of the most important symbols for all the Mesoamerican cultures was the wolf, known in Nahuatl (ancient Aztec dialect) as Cuetlachtli. The wolf was one of the species most appreciated for its bravery and strength and was associated with war, strength, the sun, individual power, and sacrifice. It is many times associated with the goddess Chantico Mexica, theRead MoreRestoration of the Red Wolf Essays2334 Words   |  10 PagesRestoration of the Red Wolf; preventing their extinction once more Ref: (4) USFW (US Fish and Wildlife Service) and IUCN status of the Red wolf The red wolf is listed as endangered under the U. S. Endangered Species Act (ESA) (United States Public Law No. 93-205; United States Code Title 16 Section 1531 et seq.). 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When American soldiers shoot his father−in−law, Mangas, Cochise rides to Mexico and forces a Mexican surgeon to save Mangass life. Cochise is able to secure a reservation that encompasses part of the Apaches land. Crazy Horse Crazy Horse is a Sioux chief who refuses to live on a reservation. As a young man, Crazy Horse distinguishes himselfRead MoreSummary of Bury My Heart and Wounded Knee4423 Words   |  18 Pagesan Apache chief who fights many battles with the American military, escapes capture on several occasions, and helps lead raids against white settlers. When American soldiers shoot his fatherà ¢Ã‹â€ Ã¢â‚¬â„¢inà ¢Ã‹â€ Ã¢â‚¬â„¢law, Mangas, Cochise rides to Mexico and forces a Mexican surgeon to save Mangass life. Cochise is able to secure a reservation that encompasses part of the Apaches land. Crazy Horse Crazy Horse is a Sioux chief who refuses to live on a reservation. As a young man, Crazy Horse distinguishes himselfRead More Proposing Taxation of Products to Preserve Wildlife and the Environment1887 Words   |  8 Pagesnative fish. It is the ignorance of the American people that has lead to the decline and the destruction of wildlife throughout the years.   Stephen Earl Cook was convicted in June 1994 of illegally importing, transporting, and selling more than 600 Mexican red-kneed tarantulas in violation of the Lacey Act. This act prohibits the importation of wildlife taken, transported, and acquired in violation of international or foreign law (Tarantula Trafficking, 14). Collecting this many species from one areaRead MoreEssay about Summary of History of Graphic Design by Meggs14945 Words   |  60 Pages* piet mondrian * bart anthony van der leck * abstract geometric style which sought universal laws of equilibrium and harmony for art * piet mondrian is probably the most famous artist of this style * he used the primary colours with neutrals (gray, white, black) with straight horizontal and vertical lines + flat planes limited to rectangles and squares * artists of the movement sought to use mathematical logic to construct the visual representations of the ideas example of mondrian: ...Read MoreProject Mgmt296381 Words   |  1186 PagesControl for Supply Chain Management, Sixth Edition Jacobs and Chase, Operations and Supply Management: The Core, Second Edition Jacobs and Chase Operations and Supply Management, Thirteenth Edition Jacobs and Whybark, Why ERP? 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Wednesday, December 11, 2019

Common Errors in Accounting for Impairment

Question: Discuss about the Common Errors in Accounting for Impairment. Answer: Introduction: This report is meant for Longreach Ltd. who is intending to implement impairment testing of their assets to comply with AASB standard 136. Impairment testing of assets is endorsed by Corporation Act 2001 through the procedure fixed by AASB standard 136 basic objective of impairment testing of assets to find the logical value of assets in real time factor. Normally derivation of present value of assets is made with the comparison of fair value of assets with logical decrement or increment. Basic criteria of impairment of assets are due to logical declination of the asset value due to its return to the firm. The reason of impairment testing of assets is made to understand the quantum of undiscounted future cash flow of any asset with the quantification of carrying amount of those assets to ensure evaluation of the loss of value of those assets(Aasb, 2007). The normal procedure of calculating impairment loss is through the exercise of finding out the current value of the asset in comparison to the fair value of those assets. Different world acclaimed accounting standards put real emphasis on derivation of impairment of assets as it becomes major area of concern for them. AASB with the convergence of IASB is trying hard to make a logical platform for this purpose to ensure proper evaluation of present value of assets with the derivation of impairment loss through testing procedure. This is not one time effort; instead AASB is continually evolving different logical features to make this practice more acceptable and logical through implementation of different modification to the existing Standards. Present standard prevailing for this purpose of AASB 136 which is being implemented since 2004(Aasb, 2009). Objective of impairment test: Australian Accounting Standard Board or AASB has brought Standard 136 for impairment of assets with guideline which is endorsed by section 334 of Corporation Act. The introduction of this standard is made on 15th July 2004 for logical discussion through welcoming different value addition by experts. Ultimately this standard is put in system since 1st July 2007. This standard is at par with the IASB standard 36 and had replaced erstwhile AASB standard 116 effective for impairment of assets in order to implement logical implementation of guideline for impairment of assets. Main goal of this effort is to ensure proper guidance to the business entity related to valuation of assets with the guideline that carrying amount of any asset should not cross the valuation of recoverable amount for that asset. Exception to this conception can happen in the context if carrying valuation of any asset exceeds the recoverable value of the asset. AASB standard 136 has provided option of impairment test ing of such asset for assessing the loss by the concerned business organization. This standard is also making provision of specification through which reversal of impairment loss may be effected through relevant disclosure. The standard is to be implemented mandatorily for the business entities from Australian origin that are in the process of preparation of financial report as specified Part 2M.3 of the Corporation Act related to General Purpose Financial Report or GPFR(Jade, 2015). Impairment test of Goodwill: Impairment test of goodwill is clarified in AASB standard 136 which is defined as intangible asset. Standard 136 of AASB is covering impairment test of goodwill through different paragraphs with numbers as 80 to 84. Consideration of goodwill is directly connected with cash generating unit of the business entity for this purpose. To ensure the objective of impairment test of goodwill, it is prescribed that goodwill considered for any business combination is to be treated with the cash generating units allocation of the said entity. This instruction is framed for ensuring the synergy of the combined units and without any connection refers to the existing assets or liabilities featured in the financial position of the entity. The derived valuation of goodwill allocated through the process will make representation of the lowest level of valuation within the entity and that is to be acceptable by the management of the entity in order to evaluate in internal consequences. Goodwill is not to be evaluated in the way so that it proves bigger than the operating segment as conferred by AASB 8 which defines operating segment before impact of aggregate valuation(Bdo, 2016). This paragraph is designated for recognizing goodwill for any business organization. The concept of recognition of goodwill is conferred as an asset for the specified business entity and is featured with non-recognizable and non identifiable so far its material value is concerned. It is also inferred that goodwill is not detrimental for generation of individual cash flow refer to any asset of business. Goodwill is there to add value to different multiple units which are responsible for generating cash for the specific business entity. It is also conferred that goodwill valuation is only acceptable in the lowest level of valuation within the entity to monitor internal process of management. At times the treatment of allocation of goodwill is made to the group of identified cash generating units and cannot be provided for allocation. These paragraphs are meant for evaluation process of impairment testing of goodwill as per the discretion of entity management and allocation of goodwill. Basic steps for Impairment test: AASB 136 has defined six basic steps for this purpose: Life of Cash generating Units or CGU Working capital movement Entitys Capital Expenditure Flow Payment of Tax Discount Rate of Industry Perpetual or Terminal Value of EBIT and EBITDA with to-be maintained cash flow(Murone, 2012). Conclusion: To summarize the report, impairment testing of assets of any entity is determined with the guideline of proper evaluation of assets as per compliance of AASB 136 so far Australian perspective is concerned. This standard is endorsed by Corporation Act 2001 of Australia. This impairment testing process of assets as per AASB 136 is complying with globally acclaimed IAS 36. Hence for Longreach Ltd, when they are intending to take impairment testing of assets, they have to consider the features of AASB standard 136 for successful implementation of this process. References: Aasb, 2007. Impairment of Assets. [Online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 10 January 2017]. Aasb, 2009. Impairment of Assets. [Online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf [Accessed 10 January 2017]. Bdo, 2016. Blind Freddy- Common Errors in Accounting for Impairment. [Online] Available at: https://www.bdo.com.au/getattachment/Microsites/Accounting-News/Accounting-News-May-2016/Home/elements/In-this-issue/1605_Accountingnews.pdf.aspx [Accessed 12 January 2017]. Jade, 2015. Impairment of Assets. [Online] Available at: https://jade.io/j/?a=outlineid=500075 [Accessed 10 January 2017]. Murone, P., 2012. The six steps to testing if your impairment testing is impaired. [Online] Available at: https://www.pitcher.com.au/news/six-steps-testing-if-your-impairment-testing-impaired [Accessed 12 January 2017].

Tuesday, December 3, 2019

The Existentialism of Metamorphosis free essay sample

The Merriam-Webster Dictionary defines existentialism as a concept of [assuming] ultimate responsibility for acts of free will, this meaning that a person has control over their ultimate destination In life through the choices they make. Some may say that this describes Metamorphosis and the journey that Gregor undertakes. The novella is, in truth, a perfect example of the opposite of existentialism. The first counter-argument to the idea of existentialism that presents itself in the novella was at the very beginning. The event that sparks the entire story, Gregors transformation, is entirely outside the realm of his control. He awoke and found himself changed into a monstrous vermin (3). Not only does Gregor not have control of the situation, he doesnt even know that anything has happened to him until he wakes up. He has no choice in the matter of turning into a giant insect. This transformation disgusts Gregors family. Over time, it turns them against him, even though everything Gregor does in his life seems to be centered around the happiness and comfortability of his family. We will write a custom essay sample on The Existentialism of Metamorphosis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He works as a traveling salesman to pay off the debts of his parents, and had even planned to send his sister away to perfect her skills at playing the vlolln. Eventually his entire family grows to resent him, even his sister whom he cared so deeply for, and who takes care of Gregor when he first changes. She eventually even goes as far as to say that the family must try to get rid of [Gregory (51 With total disregard to all of the things he has done for them, his family leaves him virtually abandoned. This same abandonment is what eventually leads to Gregors death. When he first hanges, his sister takes the time to pay attention to what he does and does not like. When she realizes that he Ilkes to crawl on the walls, she tries to move furniture so that he can do so more easily. She brought him all types of food so that she could know what he would eat. However, as time marches on, she gives no thought to Gregor. She barely feeds him, and when she does, she makes no effort to give him food that he actually finds edible. Giving Gregor space no longer becomes a priority, and extra furniture is moved into his room, which is never even cleaned anymore. This neglect drives him to death, partially from starvation, and partially from the lack ofa will to live and be a burden to the people that he loves. Some people may argue the existentialism and that Gregor could have done more to try to fix his situation. There are very few things Gregor could have done. He could no longer communicate with his family, and therefore could not connect with them on a personal level. This is why Gregor has no freedom of choice. His family wrote him off as a beast, and as something that could not be reasoned with. The only eason they kept him alive was out of a sense of obligation to their son. Eventually this feeling of obligation wore off, The events that happen to and around Gregor that affect him and change his life are completely outside his control. This lack of choice is what makes this story not about existentialism, but about the effects of being separated from fellow mankind and not being given the ability to make choices. over their ultimate destination in life through the choices they make. Some may say that this describes Metamorphosis and the Journey that Gregor undertakes. The of the situation, he doesnt even know that anything has happened to him until he This transformation disgusts Gregors family. Over time, it turns them against him, her skills at playing the violin. Eventually his entire family grows to resent him, even of [Gregor] (51). With total disregard to all of the things he has done for them, his When she realizes that he likes to crawl on the walls, she tries to move furniture so of a will to live and be a burden to the people that he loves. this feeling of obligation wore off.