Juveniles Essays - Criminology, Juvenile Court, Juvenile Delinquency

The Juvenile Justice system of New York City and North Carolina share many similarities. The juvenile justice system is separate and different from the adult criminal justice system. Adults are held fully responsible for their behavior. They can be arrested, charged with a specific crime, tried before a jury of their peers, found guilty or not guilty, and, if found guilty, sentenced according to the seriousness of the crime and the interest of the state. Young people are treated differently, having many, but not all, the rights of adults. Juveniles are not arrested, but rather are taken into temporary custody. Juveniles have no right to a trial by jury but instead are subject to a hearing before a judge, at which time the juvenile may be adjudicated as undisciplined or delinquent. The judge?s decision on the disposition (or sentence) is based on meeting the juvenile?s needs and interests and the interests of the state. The court attempts to do what is best for the juvenile to help make sure he/she is not brought into the juvenile justice system again or the adult system later. Detention of juveniles in New York City began shortly after the opening of the New York State penitentiary in 1797. Prior to that time, as juvenile crimes were rare, the state preferred to allow parents to deal with the misbehavior of their children - a practice rooted in English common law. Parental authority was the accepted first tenant of youth treatment, and the state was hesitant to assume the failing parent's duties. By the end of this year, New York may be the only state in the nation that treats all 16 and 17 year-olds as adults in criminal matters. Most states have raised the age of adulthood to 18 in criminal matters and Massachusetts, Wisconsin and North Carolina are considering raising the age to 18. In a front page article Sunday in The New York Times, reporter Mosi Secret chronicles the situation across the country with a focus on New York State

Nicholas Coppernicus Essays - Copernican Revolution, Free Essays

Nicholas Coppernicus Essays - Copernican Revolution, Free Essays Nicholas Coppernicus Nicolaus Copernicus was a Polish astronomer, best known for the astronomical theory that the sun is stationary and Earth, spinning on its axis once daily, revolves around the sun annually. He was very intelligent and was educated at various universities. If Copernicus hadnt challenged Pltolmys theory, it would have affected us in many ways. Space travel, satellites, and weather prediction would not be as advanced. Nicolaus Copernicus was born on February 19, 1473 in Torun, Poland (Wood 87). He was born into a family of merchants. Copernicus uncle, Bishop Lukasz Watzerode, made sure his nephew obtained a solid education. In 1491 Copernicus enrolled in Jagiellonian University. From there he studied liberal arts for four years but received no degree. Like many others he went to Italy to study medicine and law (Smith 1039). Before he left, his uncle appointed him a church administrator in Fronbork. He then used the money from there to pay for school. Copernicus began to study canon lay at the University of Bologna in 1497. At that time he, was living at the home of mathematics professor, Domenico Maria de Novara. Copernicus astronomical and geographical interests were greatly inspired by Novara (Westman). Around 1500 Copernicus gave speeches on astronomy to people in Rome. Later that year he gained permission to study medicine at Padua University. Copernicus, without completing his medical studies , received a doctorate in canon law from Ferrara in 1503, after which he returned to Poland to take up his administrative duties (Smith 1039). From 1503 to 1510, Copernicus stayed in his uncles bishop palace in Lidzbark Warmiski. From there he published his first book, a Latin translation of letters on morals by a Byzantine writer. Between the times of 1507 and 1515, he completed a short astronomical book. It was not published until the 19th century (Wood 87). The main premises of the Copernican theory were that Earth rotates daily on its axis, while revolving yearly around the sun. He argued that other planets also circle the sun. His theories of planetary motion had the advantage of accounting for the daily and yearly motion of the sun and stars. It explained the apparent motion of Mars, Jupiter, and Saturn and the fact that Mercury and Venus never moved more than a certain distance from the sun. His theory also stated that the sun was stationary. Another important aspect on Copernicans theory was that it allowed some kind of order of the planets, according to their periods of revolution. Unlike Pltolomys theory, the greater the radius of the planets orbits, the greater the planet takes to make one revolution around the sun. Not many 16th century readers wanted to believe the Copernican theory. They didnt believe that there was a rotating Earth and that it spun 24 hours a day (westman). Nicolaus Copernicus passed away in 1543, but no one forgot his astronomical theory. By the 17th century, most major thinkers in England, France and Denmark were Copernicans, but natural philosophers in other European countries held strong anti-Copernican views for a least another century. Copernicus was a very intellectual man. He was one of the greatest thinkers of all time. For him to challenge Pltolmys theory was very courageous at that time. Many people doubted his theory. It was hard for people to believe something so different to what they had known. Its incredible that Copernicus didnt let society change his thinking. If it wasnt for his intelligence and courage, we wouldnt have the knowledge to test our space technology.

Are You On a Career Ladder, or Just Job Hopping

Are You On a Career Ladder, or Just Job Hopping It used to be that you’d take a job at a company and rise from young up-and-comer to wise lifer, logging 10 years or more in the same place. It’s not that changing jobs was unheard of, but rather people built their career paths  differently. These days, changing jobs is the norm: the average Joe or Jane changes jobs 10-15 times throughout their careers. Much of this is a cultural change, and an economic one- companies are much more likely to reorganize or adapt to changing technology and economic factors these days. And part of it is a personal change, as well. Millennials, especially, are seen as mercenary sharks, ready to grab the next opportunity that swims by. Gallup reports that  Millennials are far more likely to change jobs frequently. In fact, in 2015, 21% of  Millennials  surveyed by Gallup had changed jobs within the last year. And on top of that, 60% of them were open to changing jobs in the near future if the opportunity came up.This speaks to a shif t in thinking, where upward progress is more important than the stability of creating a career path in one place. The latter is the â€Å"career ladder† approach, where your plan is to meet particular job title milestones, typically within a company or organization. The alternative approach, one increasingly embraced by the newer generations of job seekers, is moving from job to job to cobble together experience and move up in salary and job title. The phrase â€Å"job hopping† has been used to describe this phenomenon, and although it’s taken on some negative connotations, it can also be a career booster.Career Ladder: Pros and ConsWhen you think of a career ladder, think of the stereotypical Hollywood story of the mailroom worker who works diligently upward from the bottom rung of the company, making it all the way to the corner office. It makes a great story (look at what Anyman/Anywoman can achieve!), but that story leaves out a lot: namely, all the steps in the middle, and all the skills sets that have to be built along the way. Creating a career ladder requires a strong commitment, and a strong set of goals.The Pros:Career ladders are based on stability. If you feel most comfortable plotting out a career course where you don’t have to make a lot of changes, where you can put down roots, this mightYou’re not necessarily tied to one place. Many companies have offices or opportunities throughout the country (or even the world). Just because you’re committing to one company for a long time doesn’t mean you’re saying you’ll stay in one place forever.It doesn’t have to be your entire career plan. A career ladder could be just a portion of your career (say, the next 10 years), where you want to get from Job A to Job Z. That doesn’t mean you have to spend the rest of your life in Job Z.It shows upward mobility, while also showing you’re a good investment. A company that has promo ted you numerous times is one that thinks you’re a worthy investment, and that can be appealing once you are ready to make the change to another company, or if there’s an unforeseen job loss.Companies like to promote from within. Hiring from outside can add new dynamics and diversify your employee pool, but it can also be expensive, time consuming, and a big gamble. Developing talent has significant advantages for companies, including developing a strong, committed employee base. It’s less of a risk because they know you, and know what you’re capable of doing. If you’ve ever experienced the frustration of wanting a job, only to find out someone was hired internally, that could be you!The Cons:Career ladders are less common these days. With unpredictable economics, and technology changing virtually every industry very fast. It can be harder to create a long-term plan if you can’t account for things like reorganizations (which often come on qu ickly for those affected).Companies don’t always have the resources to devote to leadership and skill training that would best benefit employees. If you’re not growing and improving in your job,There’s a risk of stagnation. Sometimes a change of scenery is beneficial, and can jump-start your career by exposing you to new people, new ideas, and new ways of doing your job. Merely changing and expanding roles may not provide as much career stimulation, depending on your comfort zone and your career goals.You might be seen as less-than-ambitious. If you seem too comfortable in your role, it may be tough for the powers that be to see you in a new role that requires change and more responsibility.Job Hopping: Pros and Consâ€Å"Job hopping† sounds like a social activity, but really it just means that a person switches jobs frequently (every year or two), without putting down long roots in one place. It’s becoming a more popular career path strategy for p eople, especially Millennials, who are looking for more aggressive career development.The Pros:Change is good! Working at different companies, in different environments (even if the roles are similar) is a good way to build experience quickly. Job hopping offers you more chances to try new things and take on new projects, ensuring that you grow consistently.It’s becoming more accepted. Job hopping used to be considered â€Å"career suicide,† because it raised red flags. Why has this person held so many different jobs over a short period of time? The economics of American jobs have shifted so substantially, however, that now it’s becoming more accepted, especially when people are younger and just starting out in their careers. An unstable economy can upset even the most carefully planned career trajectory, and hiring managers are increasingly understanding of that.It’s can be a fast track to higher salary. If you jump on opportunities for advancement at ot her companies, you have the opportunity to negotiate higher and move into higher paying positions, faster than you might if you were going through a standard promotions process at a single company.It’s a network builder. New company = new colleagues, and an ever-growing stable of work acquaintances, mentors, and friends in your field.It shows you’re adaptable. Starting over somewhere else requires a lot of thinking on your feet, and being able to adapt to new environments and ways of doing things. You can emphasize that in your resume and in interviews, and use specific examples of how your range of jobs have made you a more nimble employee.The Cons:Some hiring managers still see it as a red flag. They might think you’re a flight risk, after the company invests training time and resources into you as an employee. Unfairly or not, you may be seen as less-than-loyal, or disinterested in committing to the role or to the company.Short-term focus comes at the expense of long-term progress. It can be tough to see where you are, career-wise, if you’ve been moving so much that you don’t see how your efforts pan out. If you’re out the door before positive results roll in for your hard work, you can’t really quantify that and use it on your resume in the future.Your job may not be as secure. In a reorganization or layoff situation, if it comes down to a Sophie’s Choice-style decision between the new-ish employee who started less than a year ago, or the longer-term employee with a long history of institutional knowledge and achievement, you might be the easier one to let go.As you can see, there are good points and bad for each career choice- and in fact, job hopping may not be a choice at all, but rather a response to a chaotic industry, or economic changes well beyond your control. The most important decision to make, whether you want to plant a career ladder in one place, or make chess-like moves through your fie ld to reach your ultimate career goals, is what works best for you.If you’ve always had a dream company in mind, then maybe the ladder is the way to go: start humble, and rise through the ranks like that mythical mail room employee. If you want to make big changes and steadily build your job title and salary over a shorter period of time, then job hopping might be your best option. It might also work best if your goals are very multidisciplinary- if you want to be the best darn salesperson of widgets, then by all means put down roots at Widget Co. and start building your empire.If you want to be experienced and knowledgeable about widget sales and production, then your best strategy might be to start in sales at Widget Co., then move over to Widgets ‘R Us with your sales background. The bottom line here is that your career goals are yours and yours alone, and you should pursue them as you see fit.

Resistance against Hitler and his Nazi Regime Essay

Resistance against Hitler and his Nazi Regime - Essay Example For instance at one time, the Nazi regime issued 35, 200 death sentences, and out of this number, 20,000 victims were communist adherents. Also, in 1941, approximately 405 people were put in custody for being either followers of communism or Marxism. The enabling act of 1993 gave Hitler a lot of power, and Hitler misused this power by establishing a concentration camp at Dachau to deal firmly with the enemies of the Nazi regime (Sax & Kuntz, 1973). The rebels were arrested and brutally punished in the concentration camp. Hitler also used his enormous power to empower the Gestapo police unit more, so as to deal with the Nazi regime critics. Resistance Groups Doris Berger Understanding of Resistance Before we look at the various anti-Nazi forces in Germany, let us look at the meaning of the term resistance as understood by the historian Doris Bergen. Doris Bergen views resistance as any act that portrays disagreement and discontent with the status quo. For instance in pages 203- 204 of Berger’s book, War and Genocide: A concise History of the Holocaust, Berger details how the Nazi regime dealt with the perceived resistance movements, especially the Jews, whom the Nazi administration saw as the main threat of the Nazi administration. Berger’s conception of resistance therefore is any act that portrays opposition to the established system or to the status quo. This view of resistance is actually in agreement with the conventional understanding of the term resistance. German Youth Resistance against the Nazi Regime The main critics of the Nazi administration were the German youth. And to deal with this challenge, the Nazi regime established a system to make the youth remain loyal to the... Before we look at the various anti-Nazi forces in Germany, let us look at the meaning of the term resistance as understood by the historian Doris Bergen. Doris Bergen views resistance as any act that portrays disagreement and discontent with the status quo. For instance in pages 203- 204 of Berger’s book, War, and Genocide: A Concise History of the Holocaust, Berger details how the Nazi regime dealt with the perceived resistance movements, especially the Jews, whom the Nazi administration saw as the main threat of the Nazi administration. Berger’s conception of resistance, therefore, is any act that portrays opposition to the established system or to the status quo. This view of resistance is actually in agreement with the conventional understanding of the term resistance.The main critics of the Nazi administration were the German youth. And to deal with this challenge, the Nazi regime established a system to make the youth remain loyal to the Nazi regime. The young men in Germany were supposed to be members of the Hitler youth movement and the girls were supposed to be members of the German Girls league movement. The youth movements limited the leisure time for the youth in an attempt to make them loyal to the Nazi regime (Rich, 1973).Notwithstanding these youth movements, some young people refused to be members of these movements and they continued with resisting the Nazi regime, some of the resistance youth groups that were formed included Edelweiss Pirates and the Swing group.

Creative writing Essay Example | Topics and Well Written Essays - 750 words

Creative writing - Essay Example Seeing that I had noticed her presence, there appeared a strange shine in the depth of the blackness of her eyes. "Do you know who I am" I sat there mutely surveying her. It was strange how I did not feel much fear at her presence, only a slight eeriness. I was overpowered by the urge to shout, not out of fear, but simply because there was something about her that sent a numbing chillness coursing through my veins. "So you still have not recognized me Look closely Shoba. Look really carefully." Seeing its reflection, standing right behind my back, it suddenly dawned on me what it was that she was trying to say. There was an eerie resemblance between her and me! It would have been grossly incorrect to say that she was my mirror image or my twin but the fact that there existed a resemblance could not be denied. "See what you will look like after decades of torture, self-denial. See what you will become once you are chained, once you barter your freedom at the hands of centuries of mind less conventions and traditions." "You lie!" I half-hissed, too weak to even shake my head with any vehemence. She made a small guttural noise, which I suspected to be a chuckle. "Think Shoba, even if my words do lie, can your eyes lie too Can what you see before yourself be denied You know deep down, this is what life will bring you. You know deep down that it will bring exactly what it brought your mother and to all those before her." I reeled from the onslaught of her words, knowing full well that my denial, no matter how forceful will not be able to erase the truth of her words. Being unable to bear it any longer I turned back, hoping against hope that it will disappear. God, it seemed, was not listening to my prayers that day, as she stood there facing me. "What did you think would happen to you" she asked, her tone turning harsher. "You thought you could buy yourself a newer and a better life without any reason or rhyme You though you were entitled to more Life is not a genero us goddess Shoba. It takes away much more than it gives. It has just received another sacrificial lamb at her altar. You have just become another Unspoken." She said retreating slowly, the sinister smile, never for one moment leaving her lips. I saw her dissolving into the wall like a delicate tendril of smoke. In a moment, the room was as silent as it was before. Only the sound of my heavy breathing punctured the heavy fog of silence. I limped, broken and dejected, to my bed, resting my head on the mattress, gazing absently at the bedstead whose floral patterns blurred into shapes of huge serpents right before my eyes. The silence only served to aggravate the hysteria mounting inside me till it became a huge ball, growing in the pit of my stomach, ready to burst out any moment. My life raced in front of my eyes like a motion picture. My school, my friends, all my precious hopes and dreams, all my intricate daydreams that I had kept hidden in some corner of my heart. What will I be now A faceless entity Existing only for the pleasure and convenience of my lord and master, who might or might not reciprocate my feelings of love and respect. My sole purpose in life is to be a good and dutiful wife - it was taught to me long ago. Is it possible that centuries of wisdom could be so wrong Or is it just my own mind, my own soul rebelling Suddenly I heard footsteps coming up the stairs. Were those the footsteps of the man in whose hands my life and my destiny will be till the time of my death The door

Standardized testing Essay Example for Free

Standardized testing Essay Standardized testing has assumed a well-known role in recent efforts to advance the quality of education. Regardless of where they went to school or what curriculum they followed, students are tested on the same material, which can be loosely grouped into knowledge domains and skill sets that encompass; natural sciences, social sciences, humanities, reading, speaking, writing, and mathematics. National, state, and district tests, combined with minimum competency, special program, and special diploma evaluations, have resulted in a greatly expanded set of testing requirements for most schools. By definition, a standardized test is a test where the same test is given in the same manner to all test takers. It is administered and scored in a consistent or â€Å"standard† manner. It is designed in such a way that the questions, conditions for administering, scoring procedures and interpretations are consistent, and are administered and scored in a predetermined, standard manner. 3 Using standardized tests to perform assessments is beneficial for several reasons. First, because standardized tests yield quantifiable information (scores, proficiency levels, and so forth), and results can be used in screening programs. Second, standardized test results provide information regarding an examinees areas of strength and weakness. Third, standardized test results allow a student to be compared to age- or grade-peers. And lastly, standardized tests can be used to assess students progress over time (e. g. , re-administering tests after the application of an intervention or following the institution of a remedial program the most significant benefit of results from a test given in a standardized fashion is that the results can be documented and empirically verified. This then allows for the results to be interpreted and ideas about an individuals skills generalized. Although standardized testing is beneficial in some situations, the validity and value of traditional standardized tests are subjects of increasing debate. Recent studies raise questions about whether improvements in test score performance actually signal improvement in learning. Student’s performance on one particular day and does not take into account external factors. There are many people who simply do not perform well on tests. Many of these students are smart and understand the content, but it doesn’t show on the test. Many students also develop test anxiety which hinders performance. Finally, there are so many external factors that play into test performance. If a student has an argument with their parents the morning of the test, chances are their focus isn’t going to be where it should be. In elementary schools less time is being spent on sciences, social studies and the arts to make way for  preparing the students  to take the tests in math, reading and writing. Teachers feel strong pressure, especially from district administrators and the media, to improve their students test scores. With the stakes getting higher and higher for teachers, this practice will only continue to increase. The sad reality is that it fosters an atmosphere that is boring and lacks creativeness. Teachers have such pressure to get their students ready for these exams that they neglect to teach students skills that go beyond the tests. But despite criticisms of standardized testing, the proficient teachers of today do not accept that their students have limitations, or are incapable of learning any given concept. Instead these teacher work hard every day to make material relevant for their children and develop lesson plans that speak to individual lesson plans. While both critiques and proponents of standardized testing could debate their sides all day, the need to assess students to determine both their progress and the progress of their teachers and schools is undeniable. Standardized testing evaluates students early in their education on their readiness both scholastically and behaviorally Students and their parents are able to measure at least generally their progress and areas in which they need. Standardized test shape people’s futures, so they need to be created fairly, so everyone has an equal opportunity to have a successful future. While the jury is still out on whether or not there is a better method of determining individual student progress. The need for a common measure to compare students to bring about change is still more present than ever.

Women Athletes in Male Dominated Sports Essay -- Argumentative Persuas

Women Athletes in Male Dominated Sports Sports are one of the great American pastimes, but the reality is that sports have encouraged a very distinct separation between males and females in the American society. The attitudes acquired through sports are learned on the field and breached into the real world to create conflict between the sexes. The issue of gender inequality goes far beyond the sports world, yet male dominated organizations form and support the sexes. With this separation of sexes we see the social and cultural strain on athletes participating in opposite gender sports, because society frowns on women participating in male dominated sports. The idea of sports has always had a masculine viewpoint. It has been seen as unladylike for women to participate in certain sports, let alone those that are primarily male dominated. The American public's fascination with female athletes: tennis players, professional golfers, figure skaters, and gymnasts. These sports demonstrate the agility and elegance "natural" to women and although athleticism is clearly a major aspect of these sports, the individual stars are known, culturally at least, more for their "feminine" attributes like self-sacrifice, glamour and grace (Banet-Weiser, p 411). From the article by Banet-Weiser, we can see society and the general public recognition of female athletes has always been based on their feminine beauty and objectified status, rather than their athletic skill, which becomes a major drawback to women's sports and probably a significant reason why many women drop out of sports or have their sexual identity questioned when they try to prove their ath leticism. This issue of gender in sport occurs all the time. The masculine assumptions... ... everyone whether male or female needs to incorporate physical activity into their daily routine. Without it, we would not be able to participate in athletics and so what if a woman sweats when she is at the gym or playing a sport, it just proves that she is working hard at what she is doing. So, in a way, sport provides communication with other people and improves the physical, mental, and emotional well being of a woman. I think we just need to look past the negative aspects of sport because they can distract athletes or even cause them to stop doing what they love. Pressure from society to fit in is always a hard thing to deal with and those that overcome the remarks from audiences or critics become the better person in the long run by looking back at what they accomplished and what they have left behind for many other generations of women athletes to follow.

Police Misconduct and Corruption Essay

Police and Society January 31, 2013 Police Misconduct and Corruption In the early 1990’s police brutality had become common; police officers abused their powers and became brutal when dealing with offenders and even non-offenders. One infamous example of such brutality occurred in 1992 in Los Angeles when a black man named Rodney King was violently beat by five officers for being â€Å"black. The five officers repeatedly struck King as a few other officers stood by not paying any attention to the situation near by. Two of the five officers were later acquitted which angered the black and Latino community around the world as did the videotape of the incident. This incident did however put more attention and awareness on the issue of police brutality. A few weeks after the King incident, a drug scandal in New York erupted into another police brutality incident. This prompted an investigation on police corruption by the Mollen Commission. The investigation found many occurrences of police abuses, including brutality, corruption, and perjury. A century before the Mollen Commission, in 1894 the Lexow Commission in New York discovered the same occurrences of police brutality. This shows that police corruption has been going on for many years and is continuing to happen now. Although the public less accepts police brutality now, it is believed that most police corruption is done â€Å"underground† or through legal loopholes. I have chosen to research Police Brutality because I find it outrageous that the people who swore to protect us cheat the law and use excessive force without reason. I am majoring in Sociology and Criminal Justice, so I am curious to learn about why officers feel the need to become brutal. Is it a lust of power? I’m interested in learning about the sociology of police brutality.

Property, Plant And Equipment Essay

Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7] it is probable that the future economic benefits associated with the asset will flow to the entity, and the cost of the asset can be measured reliably. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. [IAS 16.43] IAS 16 recognises that parts of some items of property, plant, and equipment may require replacement at regular intervals. The carrying amount of an item of property, plant, and equipment will include the cost of replacing the  part of such an item when that cost is incurred if the recognition criteria (future benefits and measurement reliability) are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16.67-72. [IAS 16.13] Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.14] Initial Measurement An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37, Provisions, Contingent Liabilities and Contingent Assets). [IAS 16.16-17] If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. [IAS 16.23] If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.24] Measurement Subsequent to Initial Recognition IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. [IAS 16.30] Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less  subsequent depreciation and impairment, provided that fair value can be measured reliably. [IAS 16.31] The Revaluation Model Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.31] If an item is revalued, the entire class of assets to which that asset belongs should be revalued. [IAS 16.36] Revalued assets are depreciated in the same way as under the cost model (see below). If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading â€Å"revaluation surplus† unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised as income. [IAS 16.39] A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. [IAS 16.40] When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. The transfer to retained earnings should not be made through the income statement (that is, no â€Å"recycling† through profit or loss). [IAS 16.41] Depreciation (Cost and Revaluation Models) For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the asset’s useful life [IAS 16.50]. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.51] The depreciation method used should reflect the pattern in which the asset’s economic benefits are consumed by the entity [IAS 16.60]; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. [IAS 16.61] Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset [IAS 16.48]. Depreciation  begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. [IAS 16.55] Recoverability of the Carrying Amount IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.65] Derecogniton (Retirements and Disposals) An asset should be removed from the balance sheet on disposal or when it is withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal is the difference between the proceeds and the carrying amount and should be recognised in the income statement. [IAS 16.67-71] If an entity rents some assets and then ceases to rent them, the assets should be transferred to inventories at their carrying amounts as they become held for sale in the ordinary course of business. [IAS 16.68A] Disclosure For each class of property, plant, and equipment, disclose: [IAS 16.73] basis for measuring carrying amount   depreciation method(s) used useful lives or depreciation rates gross carrying amount and accumulated depreciation and impairment losses reconciliation of the carrying amount at the beginning and the end of the period, showing: additions disposals acquisitions through business combinations revaluation increases or decreases impairment losses reversals of impairment losses depreciation net foreign exchange differences on translation other movements Also disclose: [IAS 16.74] restrictions on title expenditures to construct property, plant, and equipment during the period contractual commitments to acquire property, plant, and equipment compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77] the effective date of the revaluation whether an independent valuer was involved the methods and significant assumptions used in estimating fair values the extent to which fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders

Osama Bin Laden Al Qaeda Leader Profile

Osama Bin Laden Al Qaeda Leader Profile While known as  Osama bin Laden, also spelled Usama bin Ladin, his full name was Osama bin Muhammad bin Awad bin Laden. (bin means son in Arabic, so his name also tells his genealogy. Osama was the son of Muhammad, who was the son of Awad, and so forth). Family Background Bin Laden was born in 1957 in Riyadh, Saudi Arabias capitol. He was the 17th of over 50 children born to his Yemeni father, Muhammad, a self-created billionaire whose fortune came from building contracting. He died in a helicopter accident when Osama was 11 years old. Osamas Syrian born mother, born Alia Ghanem, married Muhammad when she was twenty-two. She remarried following divorce from Muhammad, and Osama grew up with his mother and stepfather, and their three other children. Childhood Bin Laden was schooled in the Saudi port city, Jedda. His familys wealth gave him access to the elite Al Thagher Model School, which he attended from 1968-1976. The school combined British style secular education with daily Islamic worship. Bin Ladens introduction to Islam as the basis for political, and potentially violent- activism, was through informal sessions run by the Al Thaghers teachers, as New Yorker writer Steve Coll has reported. Early Adulthood In the mid-1970s, bin Laden was married to his first cousin (a normal convention among traditional Muslims), a Syrian woman from his mothers family. He later married three other women, as permitted by Islamic law. It has been reported that he has from 12-24 children. He attended King Abd Al Aziz University, where he studied civil engineering, business administration, economics and public administration. He is remembered as enthusiastic about religious debates and activities while there. Key Influences Bin Ladens first influences were the Al Thagher teachers who offered extra-curricular Islam lessons. They were members of the Muslim Brotherhood, an Islamist political group begun in Egypt which, at that time, promoted violent means to achieve Islamic governance. Another key influence was Abdullah Azzam, a Palestinian-born professor at King Abd Al Aziz University, and a founder of Hamas, the Palestinian militant group. After the 1979 Soviet invasion of Afghanistan, Azzam solicited bin Laden to raise money and recruit Arabs to help the Muslims repel the Soviets, and he played an instrumental role in the early establishment of al-Qaeda. Later, Ayman Al Zawahiri, the leader of Islamic Jihad in the 1980s, would play a significant part in the development of bin Ladens organization, Al Qaeda. Organizational Affiliations In the early 1980s, bin Laden worked with the mujahideen, guerrillas fighting a self-proclaimed holy war to oust the Soviets from Afghanistan. From 1986-1988, he himself fought. In 1988, bin Laden formed Al Qaeda (the Base), a militant transnational network whose original backbone was Arab Mujahideen who fought the Soviets in Afghanistan. Ten years later, bin Laden forged the Islamic Front for Jihad against the Jews and Crusaders, a coalition of terrorist groups intending to wage war against Americans and battle their Middle Eastern military presence. Objectives Bin Laden expressed his ideological goals in both action and words, with his periodically videotaped public statements. After founding Al Qaeda, his objectives were the related goals of eliminating the Western presence in the Islamic/Arab Middle East, which includes battling American ally, Israel, and overthrowing local allies of the Americans (such as the Saudis), and establishing Islamic regimes. In-Depth Sources Osama bin Laden in Historical Context,an article by your guide.An article about the bin Laden family from PBS/FrontlineTranscript of a 1998 interview by then ABC reporter John MillerReporter Robert Fisks account of his interview with bin Laden in Sudan, in 1996.

The 10 Worst Natural Disasters in World History

The 10 Worst Natural Disasters in World History All of the worst disasters in recorded history have been natural disasters - earthquakes, tsunamis, cyclones, and floods. Natural Hazard vs. Natural Disaster A natural hazard is a naturally-occurring event that poses a threat to human life or property. A natural hazard becomes a natural disaster when it actually takes place, causing significant loss of life and property. The potential impact of a natural disaster depends on the size and location of the event. If the disaster takes place in a heavily populated area, it immediately causes more damage to both life and property. There have been numerous natural disasters in recent history, ranging from the very recent January 2010 earthquake that struck Haiti, final death toll still unknown, to Cyclone Aila, which hit Bangladesh and India in May of 2009, killing approximately 330 people and affecting upwards of 1 million. Top Ten Worst Disasters in the World There is debate as to what the deadliest disasters of all time actually are, due to discrepancies in death tolls, especially with disasters that occurred outside of the last century. Following is a list of ten of the deadliest disasters in recorded history, from lowest to highest estimated death toll. 10. Aleppo Earthquake (Syria 1138) - 230,000 dead 9. Indian Ocean Earthquake/Tsunami (Indian Ocean 2004) - 230,000 dead 8. Haiyun Earthquake (China 1920) - 240,000 dead 7. Tangshan Earthquake (China 1976) - 242,000 dead 6. Antioch Earthquake (Syria and Turkey 526) - 250,000 dead 5. India Cyclone (India 1839) - 300,000 dead 4. Shaanxi Earthquake (China 1556) - 830,000 dead 3. Bhola Cyclone (Bangladesh 1970) - 500,000-1,000,000 dead 2. Yellow River Flood (China 1887) - 900,000-2,000,000 dead 1. Yellow River Flood (China 1931) - 1,000,000-4,000,000 dead Current State of World Disasters Every day, geologic processes are taking place that can disrupt the current equilibrium and produce natural disasters. These events are generally only catastrophic, however, if they take place in an area where they affect human populations. Advances have been made in predicting such events; however, there are very few instances of well-documented prediction. There is often a relationship between past events and future events and some areas are more prone to natural disasters (​floodplains, on fault lines, or in areas previously destroyed), but the fact remains that we cannot predict or control natural events, therefore, we remain vulnerable to the threat of natural hazards and the impacts of natural disasters.

Mark Rothko - Contradiction between flatness and depth Research Paper

Mark Rothko - Contradiction between flatness and depth - Research Paper Example The essay "Mark Rothko - Contradiction between flatness and depth" discusses the art of Mark Rothko. In 1923, he went to visit one of his friends at the Art students’ league in New York where he got the opportunity to see students sketching. This really impressed him and later he decided to enroll in a school of design. One of the instructors that he met was artist Arshile Gorky. Out of the passion he had for art, he undertook other classes at the Art Students League. At the time, painters in New York were having many shows to display their artistic expressions and this largely helped Rothko as an artist. Rothko had his first art gallery show in the contemporary art gallery in New York. He displayed fifteen paintings that were mostly portraits and some drawings that were all oil based paintings. â€Å"The ten† was a group that was formed by some artists including Mark Rothko during the late 1935. Their main mission was to object the alleged equivalence of literal painti ng and American painting. At this time his art started to evolve and he came to the conclusion that his paintings will be influenced by symbols and mythological fables and it became more evident in his later works. This made him gain a reputation amongst people his age and also those who had an eye for art in terms of painting. He then later on changed his works from mythological forms and representations to the use of rectangular smooth fields of light and color. From 1946, Mark Rothko came up with a number of artistic expressions.