The Lessons of a Rose free essay sample

Since the time I was a young man my mom would take me to her nursery in the terrace and I would sit with her as she would keep up her nursery. I used to listen eagerly as she would show me developing plants. With a huge number of plants, my mothers garden was a desert spring of greenery in the solid wilderness of the city. My mother utilized the little earth in our lawn to develop plants more than possible. The nursery had humble beginnings. During the initial not many years in our new house, next to no was created from it. Be that as it may, as the years advanced the nursery amassed biodiversity and thrived with adequate measures of vegetation. The most critical part of those encounters in my mothers garden among the grayness of the city, were the roses. Shades of profound reds and fluorescent yellows appeared to jump out and catch ones consideration. We will compose a custom exposition test on The Lessons of a Rose or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page They carefully influenced in the breeze as their petals delicately coasted to the ground to lay very still, pointedly differentiating on the dark floor. They were shining vessels of excellence that were just too excellent to even think about ignoring. Like some other little child entertained by an item, I needed to have the option to snatch them. Sadly, they were embellished with thistles that were pitiless to the touch, an exercise learned after a couple of bandages and hostile to septic applications. My moms blossoms presented me to cultivation and reared in me an affection for blossoms and vegetation till this day. My insight into blossoms was the subject of a fascinating and humorous theory in the football storage space, where machismo viewpoints ruled. The roses in my moms garden showed me more than plant information. They additionally showed me tolerance. At the point when the plant developed in age, the thistles evaporated and tumbled off; this made it conceivable to respect the bloom with more noteworthy closeness. Till this day, the roses appear to pass on to me through reiteration the exercises I learned as a kid. At the point when I help my mom cut her flower shrubs, I become eager at times and attempt to speed things up and in result a rose thistle figures out how to catch me. I am upbeat for my encounters in my moms garden and in reality pleased. I dont delay to impart my insight into blossoms to individuals when they are out of luck. Theyve enabled me more than to tell a twofold enjoyment from a whiskey however theyve imparted unto me the capacity to be partial to normal magnificence and a feeling of persistence that has helped me over an amazing span by and by, expertly, and scholastically.

Toy Soldiers Essay Example For Students

Toy Soldiers Essay Since the time the very beginning individuals have been dressing in manners that describetheir social foundation, economic wellbeing, and now and again even their religion. Ido not perceive any reason why this profound custom ought to be changed, tossing youngsters ofdifferent foundations all into the equivalent binding together apparel. I didn't go to aschool where I needed to wear a uniform, so I don't actually have a firsthand ideaof what it resembles to wear one. I do know however, that I would feeluncomfortable. The manner in which I dress is something that I invest heavily in and put effortinto. That may sound cheesy, or abnormal, yet I truly don't care the slightest bit! Ienjoy looking great, everyone does, anyway not every person will let it be known. As asenior in secondary school I was casted a ballot best dressed, a gigantic achievement if youwent to the school that I did. The entirety of my companions, the entirety of the young ladies that I wasinterested in, and even the vast majority of the educators dressed with a specific enthusiasm, thepassion to dazzle others with their outward appearance. While perusing a recentarticle in the Chicago Tribune by Lauren Waters, I found that Dr. HaroldGoldstein held similar assessments regarding the matter of school regalia as I do. Dr. We will compose a custom exposition on Toy Soldiers explicitly for you for just $16.38 $13.9/page Request now Goldstein is the school administrator of the Bethlehem Trinity Lutheran SchoolSystem, in Poughkeepsie, NY. Dr. Goldstein was approached to deliver a discourse for theNational Reading Council on the subject of school regalia, in the article he wasquoted as saying: In the entirety of the fifteen years I have been educating, I havenever seen a school that looks like an establishment air as much as theB.T. L.S.S. From the start we accepted that the school uniform would improve academicsand increment request in the study hall, yet in actuality, we currently have an UN-spiritedgroup of youngsters who no longer appreciate going to their own school(Waters,121). For this situation, the school not just had an abatement in scholastics, it wasturned into a nearly ramble like environment. I feel that if school outfits wereimplemented, this energy and want to look great would be decreased. I mean,how much control can you have with your appearance, when you are toldwhat to wear. Innovation is something that would likewise be decimated. There wouldbe no more trailblazers, or design experimentation. Along these lines, style would come toa complete end! Presently I realize that I am making this all stable extremely emotional, yet Iam attempting to make a point here. Likewise, as I said in the presentation, numerous peopledress in alliance with their religion or culture. On the off chance that school outfits werebrought into impact, what might befall the Jewish children that needed to wear aYamalka? Could Muslim youngsters wear head wraps, or could Christians even wearcrosses? This is another difficult that would emerge. Christopher Bishop, a writerfor Time Magazine, explored having school garbs in severalTexas government funded schools. Diocesan found the most concerning issue was for the youngsters ofthe Middle East, who couldn't wear their conventional wraps and culturalrobes. .. .much of the time the youngsters had to simply up and changeschools, and move to various community(Bishop, 77). Children would continually betrying to crush somewhat more opportunity out of the framework. Where do you draw theline? What's up with kids dressing in all dark with fishnet following ontheir arms? As I would see it, nothing, it is simply unique. Let messes with expressthemselves. Let the Indians wear their full body sheets, and the cattle rustlers weartheir curiously large belt clasps. The childs dress isn't whats causing theproblem; it is their childhood. The last issue that I see with schooluniforms, or map book the last one I can consider, is cash. .u65b1d373e5387ea92ffaf22667c25582 , .u65b1d373e5387ea92ffaf22667c25582 .postImageUrl , .u65b1d373e5387ea92ffaf22667c25582 .focused content territory { min-stature: 80px; position: relative; } .u65b1d373e5387ea92ffaf22667c25582 , .u65b1d373e5387ea92ffaf22667c25582:hover , .u65b1d373e5387ea92ffaf22667c25582:visited , .u65b1d373e5387ea92ffaf22667c25582:active { border:0!important; } .u65b1d373e5387ea92ffaf22667c25582 .clearfix:after { content: ; show: table; clear: both; } .u65b1d373e5387ea92ffaf22667c25582 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; obscurity: 1; change: darkness 250ms; webkit-progress: haziness 250ms; foundation shading: #95A5A6; } .u65b1d373e5387ea92ffaf22667c25582:active , .u65b1d373e5387ea92ffaf22667c25582:hover { mistiness: 1; change: murkiness 250ms; webkit-change: murkiness 250ms; foundation shading: #2C3E50; } .u65b1d373e5387ea92ffaf22667c25582 .focused content zone { width: 100%; position: relative ; } .u65b1d373e5387ea92ffaf22667c25582 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content beautification: underline; } .u65b1d373e5387ea92ffaf22667c25582 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u65b1d373e5387ea92ffaf22667c25582 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; outskirt span: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-tallness: 26px; moz-fringe range: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/basic arrow.png)no-rehash; position: total; right: 0; top: 0; } .u65b1d373e5387ea92ffaf22667c25582:hover .ctaButton { foundation shading: #34495E!important; } .u65b1d373e538 7ea92ffaf22667c25582 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u65b1d373e5387ea92ffaf22667c25582-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u65b1d373e5387ea92ffaf22667c25582:after { content: ; show: square; clear: both; } READ: Kant: The Universal Law Formation Of The Categorical Imperative Essay I don't have thefaintest thought how a few people can see school outfits as being less expensive. It isnot like the children are going to wear those revolting things all over the place. What kind ofsocial untouchable is going to wear blue pants and penny loafers to make a move onthe end of the week? Guardians are as yet must fork out cash for regularclothes. Likewise, what happens when an article of the uniform gets tore, torn, orstained? There goes a bundle more cash for substitutions. In an ongoing shaft takenin New York of 1,000 guardians who needed to wear school regalia previously and arenow confronted with problem of sending their youngsters to class that has uniforms,78% said that they would not be supportive of placing their children in garbs. Thebiggest reason was seen as on account of cash issues. I can perceive how somepeople would decide in favor of school outfits, yet I despite everything don't figure it would be anintelligent decision. The negatives welcomed on by having school regalia outweighpositives by a wide margin. For what reason do we want to make everyone appear to be identical, weare not, and from numerous points of view. Leave the uniform to the military, not the study hall.

Reasons to Avoid Photographs During Vacation

Reasons to Avoid Photographs During Vacation Im living inside the moment, not taking pictures to save it. â€"Drake, The Resistance  Imagine yourself reaching for your camera-phone as the sun sets beneath billowing clouds, a smear of pale pink on the horizon. You take a picture. And then another. And then another. We all want to capture the moment. We desire to preserve it forever, salvaging the beauty of everything we see. So we grab our cellphones, our iPads, our digital cameras, and SNAP! We take a few photos to safeguard our memories. Harmless, right? I mean, look aroundâ€"everyone’s doing it. You can’t go to a monument, a concert, or even a sunset without scads of pedestrians fiddling with their electronics, trying to save and share the experience. There seems to be two problems with this incessant picture-taking behavior, and I have been an accomplice to said problem for way too long. First, by fumbling around with my device, looking for the best angle and filter, snapping the picture, viewing the picture, and then often retaking the shot in an effort to get the “right”  photo, I’m missing the actual moment. My desire to capture the moment actually ruins the moment. It makes it less beautiful, less real, and in many ways less photo-worthy. Second, the “result”  is artificial: time doesn’t happen in this kind of take-and-retake way. We don’t get to re-do the experiences of our lives, and yet we take our pictures as if we can “get it just right.”  It gives us a false sense of security, a sense we can not only change the moment, but somehow save only its best parts. Yet the best parts exist because of the worst parts, not despite them: we cannot enjoy life’s mountains without its valleys. Didnt have a camera by my side this time, hoping I would see the world through both my eyes. Today I finally overcame, trying to fit the world inside a picture frame. Maybe you should have seen that sunrise with your own eyes; it brought me back to life. â€"John Mayer, 35 During my last vacation, I avoided reaching for my phone to take pictures. Though I was conscious about this choice, I slipped up a few times. Every beautiful sunset, every Wyoming sky, every rushing Montana river, brought with it the Twitch, an urge to reach for my camera-phone and seize the picturesque setting. I resisted, though, and after an instant of hesitation, I was able to enjoy each event for all its worthâ€"not attempting to put a piece of it in my pocket to save for later. I took it all inâ€"right then, right thereâ€"enjoying the experience for what it was: a perfect moment. Don’t get me wrong: I think photography is a beautiful art form. When well-executed, photos are breathtaking. Furthermore, we’re a visual culture, so pictures play a large role in the way we communicate. I’m not going to stop taking photos altogether, but I am going to remain more cognizant of my surroundings. I’m going to enjoy the experience first and embrace the impermanence of the moment. And if an unobtrusive opportunity arises to snap a single photo, then I will. Maybe. Or maybe not. It’s okay to be on the mountain without proving to everyone else you were there to see it. Read this essay and 150 others in our new book, Essential.

Explain Sociocultural Theory And Give An Example - 1122 Words

Describe in detail sociocultural theory and give an example. Be specific and be sure to support your answer with sources you cite in the body of your answer and include in a reference list at the bottom of your post using APA format. Sociocultural theory is a perspective that focuses on how a persons current and past social environment and culture can alter ones thoughts and actions. The type of social interactions someone experiences can influence attitude, character, knowledge, feelings, and other attributes (Bucher). Social forces even alter the way we view and explain our personal successes. However, even though our life experiences can alter what we do, they do not alter who we are. Every choice we make is something that we ultimately can control (Bucher). In the book the author includes a personal example of sociocultural theory. He talks about his son, Jimmy, who has Autism, a lifelong disability that causes it to be extremely difficult to deal with change and relate to others resulting in frequent behaviors that others may find strange and unacceptable. These behaviors limit the persons ability to live independently therefore the author helps care for Jimmy. For a long time he wanted to isolate himself but he looked for help from his wife, family, friends, teachers, social agencies, therapists, and teachers. Now that he has chosen not to stay isolated he says he has developed stronger diversity skills and has gained a new respect for those who encounter ignoranceShow MoreRelatedThe Strengths and Weaknesses of the Sociocultural Perspective986 Words   |  4 Pagesconcrete than some of the other sciences. Over the years, social scientists have developed theories or perspectives based off of their observations, research, and the pers pectives of other scientists. Although there is some overlap, each of the major perspectives of psychology is unique. As a result, they each have strengths and weaknesses and explain psychology in a different way. One theory, the sociocultural perspective, is exactly what its name suggests. It’s the idea that the society and groupsRead MoreA Dance Teacher : A Theory And Sociocultural Theory Essay1685 Words   |  7 PagesTeacher’s Role in Developing Students When choosing a job to apply to Piagetian theory and sociocultural theory, I chose the position of a dance teacher. Children of all ages join dance companies, and the experiences and interactions from this activity can have a great effect on their development. After dancing for so many years I have first hand experience on how it can influence a developing child. These two theories are important when understanding the ways in which a child develops, and this paperRead MoreTour1000653 Words   |  3 Pageslectures, weekly readings and tutorial questions. 1. What is tourism? Why are there so many definitions of tourism? 2. Discuss the evolution of tourism studies. What is the historical sequence of tourism platforms of research? 3. Explain the relevance of a systems approach to tourism studies. 4. Identify and describe the five core elements of the basic whole tourism system. 5. What is the definition of a tourist? What are the criteria used to define a tourist? 6. Read MorePsychological Perspectives On Mental Health Disorders1728 Words   |  7 PagesAlthough psychological perspectives may help us get an understanding of behaviours or show us ways that psychological perspective has helped create solutions that may ease symptoms, it wont fully explain them. The description given by the World Health Organisation is the most frequently used when trying to give an accurate description on health however it still contains some faults and receives criticism from some. Some question whether according to this description if it possible to be truly ‘healthy’Read MoreBritney Spears : A Sociocultural Perspective704 Words   |  3 PagesThe sociocultural perspective focuses on the impact of social and cultural context on an individual. The theory stresses the interaction between developing people and the culture in which they live. This theory suggests that human development is largely involved with social process (â€Å"Contemporary Psychology: Sociocultural Perspective,† n.d.). That can produce variation or proliferation without any seemingly significant changes in complexity. Through time, producing a form of structure can be qualitativelyRead MoreSocial and environmental variables affect cognitive development. Cognitive development focuses on1300 Words   |  6 Pagesmaturity process and, unlike Vygotsky, he underestimated the role of language and social interaction and his theory wasn’t useful in the teaching field. However, both theorists believed that a person goes through a sequential process during their development. They were also both aware that one gains knowledge through experience and not through passive learning. Vygotsky’s sociocultural theory was his main focus and it helped him make sense of a person’s cognitive development through the way they interacedRead MoreThree Main Components Of Caring Into Building The Framework Of The Transpersonal Caring Theory927 Words   |  4 Pagesof caring into building the framework of the Transpersonal Caring Theory. Watson’s main component of her theory relies upon the 10 carative factors that provide not only structure and a format for the theory, but also a focus for nursing phenomena (Watson, 2013.) The first three components of the factor describe the philosophical foundation for the science of caring (Watson, 2013). The other seven are building blocks of the theory. As shown below one can exam how the caritive factors turned intoRead MoreSociocultural Theory in Early Childhood Development Essay849 Words   |  4 PagesSociocultural is defined as relating to, or involving a combination of social (relating to human society) and cultural (taste in art and manners that are favored by a social group) factors.† (Socialcultural , 2010) You might ask why we are defining these words. It gives a better understanding of Vygotsky beliefs â€Å"that children seek out adults for interaction, beginning at birth, and that development occurs through these interactions.† (Morrison, 2009 sec 14.6) I agree that his theory is the bestRead MoreCriminal Justice, Social, And Cultural Theories988 Words   |  4 Pagesbiological, social, and cultural theories (Hendrix, 41). Specifically, the sociocultural theories (Hendrix 43) will be reviewed as different crimes are discussed. Yet, these sociocultural theories differ from each other, and this can become frustrating when both seem to be valid explanations of crime. In regards to these theories, it is necessary to gauge the comparative validity rather than seeing only one answer. Of the different types of criminal theory, Social Control Theory is the most plausible inRead MoreThe Cognitive Development Of Children1269 Words   |  6 Pagescognitive development of children. To begin with cognitive development is when a child develops how to process, solve problems, and start making decisions. Once they have learned this they take everything they have learned into their adolescence. An example, of what can shape the cognitive development of a child can be an educational game. Educational games can be very useful in shaping a child’s development because they are having fun while learning at the same time and what kid doesn’t like to play

Accent Neutralization or Reduction Overview

As the global marketplace expands, a new branch of English learning related to ESL has become very intriguing. This field is often called Accent Neutralization or Accent Reduction. The main purpose of accent neutralization/reduction is to help proficient English speakers speak with a more North American or British accent. The main cause of this trend towards accent neutralization/reduction is the demand created by outsourcing. Outsourcing is generally defined as the transfer of components or large segments of an organizations internal infrastructure, staff, processes, or applications to an external resource. The trend is towards outsourcing to countries where this work can be done at lower cost to the company. One of the most popular countries for outsourcing is India due to its wealth of highly educated English speakers. Accent neutralization and accent reduction comes into play when these workers speak to North Americans who have difficulties understanding their accents. Of course, the English being spoken is excellent; the problem that arises is that many customers have difficulties understanding accents other than their own, hence accent neutralization or reduction becoming important for customer satisfaction. Some find this trend distasteful. However, reading the fascinating book entitled The World is Flat by Thomas L Friedman, I came across the following passage that describes the general attitude towards accent modification: ... before you disparage it, you have to taste just how hungry these kids are to escape the lower end of the middle class and move up. If a little accent modification is the price they have to pay to jump a rung of the ladder, then so be it—they say. As more and more tasks are outsourced, the more important standard North American English becomes to the young employees excitedly taking advantage of the new opportunities modern telecommunications and broadband access provide. Common Techniques and Goals of Accent Neutralization Here are some of the common focus areas for accent neutralization or accent reduction classes: Changing speech patternsVoice productionIntonation and rhythmTaking on a new North American personality The stated goals of many of these programs include: Changing regional accents to increase personal and professional opportunitiesEngaging in extensive conversations, presentations, and telephone callsBecoming more confident and effective, both socially and professionallyImproving the professional image of your companyAchieving a greater understanding from listeners To begin exploring accent reduction, AccentSchool provides free software to help students understand the fundamentals of why they have an accent and what they can do to achieve their specific accent modification goals.

The financial statements in assessing a company’s performance and prospects. Free Essays

Introduction Revenue is a key element to the users of the financial statements, in assessing a company’s performance and prospects. However, revenue-recognition standards in U.S GAAP differ from those in IFRS, and both sets of requirements are considered to be in need of improvement. We will write a custom essay sample on The financial statements in assessing a company’s performance and prospects. or any similar topic only for you Order Now In June 2002 the FASB and the IASB started a joint project to clarify those principles and to create common revenue-recognition standards that companies can apply across various industries and transactions. It aims to remove inconsistencies and weaknesses in existing revenue-recognition standards and practices and to provide a more robust framework for addressing revenue recognition issues. In this report we are going to analyze the main problems that are involved in the revenue-recognition, the views that have been taken into concern by the two boards and assess the appropriateness of the project and their thinking. Main Problems involved in revenue recognition: Problems arise in both US.GAAP and IFRS. As far as it concerns the US.GAAP, many standards exists that define an earnings process inconsistently. At this case the concept of an earning process might not be precisely defined and people often disagree on how it applies to particular situations. Take into consideration a cable television provider. Does its earnings process involve only the provision of a cable signal to the customer over the subscription period or is the service of connecting the customer to the cable network an additional earnings process? According to the Statement No. 52 of FASB,Financial Reporting by Cable Television Companies, ‘an entity accounts for connection services as a separate earnings process and recognizes revenue for them when rendered (but only in an amount equal to direct costs).’ The fact that entities apply the earning process differently to economically similar transactions makes the usefulness of the approach questionable. There are also some gaps in guidance and conflicts with asset and liability definitions. There is not for example a general standard on recognizing revenue for services. More guidance is needed because the earnings approach sometimes leads to misinterpretation of an entity’s contractual rights and responsibilities in financial statements. Such approach accounts for revenue with little consideration of how assets and liabilities arise and change over the life of a contract. As with the US.GAAP, revenue-recognition standards in IFRS could lead to misinterpretation of the financial statements since the recognized amounts might not represent the economic reality. This due to the fact that revenue-recognition of a sale, depends mostly on when the risks and rewards of ownership of the goods are transferred to a customer. This could lead a firm to recognize a good as inventory even after the customer has obtained control over it. This is inconsistent with the IASB definition of an asset which depends on the control of the good and not on the risk and the rewards of owning the good. IFRS also lack guidance in transactions that involve the delivery of more than one good or service,that is a multiple element arrangement. IAS 18 does not state clearly how or when a firm entity should segment a single transaction into components. Guidance is also needed on the measurement of the elements of such arrangements. As no particular measurement target exists, entities apply various approaches to comparable transactions, that lessens the comparability of revenues across entities. This comparability is also being reduced by the non-existence of a clear distinction between goods and services. There is also inconsistency between IAS 11 and IAS 18. Between those two there is not a clear and straightforward principle to apply in changing and complex transactions. The IAS 11 principle states that an economic entity should recognize revenue as the activities required to complete a contract that takes place. The IAS 18 on the contrary, states that revenue should be recognised only when an entity transfers control and the risks and the rewards of ownership of the goods to the customer. The views taken by the two boards Both IASB and FASB are pursuing an approach that focuses on changes in assets and liabilities rather than concept of realization and earned. The approach was chosen because the realization earned approach involves recognising late debits and overdue credits that do not meet the definitions of assets and liabilities. Through this approach revenue-recognition would result from changes in assets and liabilities rather than from satisfaction of the realization and earned criteria. The basic principle of the new proposed model is that an entity should recognise revenue when it transfers goods or services to a customer in the amount of consideration that the entity expects to receive from the customer. There have been suggested five key-proposals for this model. The first is concerned with identifying the contracts with the customer. A company could combine two or more contracts together if the prices of those contracts are interdependent. Equally, a company could account a single contract as two or more contracts if some goods or services are priced independently of other goods or services. The second is how to identify the separate performance obligations. A contract is all about promises to provide goods or services to a customer. Such promises are called â€Å"performance obligations†. An entity would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and profit margin. The third one is how to determine the transaction price. The transaction price is the amount of deliberation an entity expects to obtain from the customer in exchange for transferring goods or services. This price would reflect the company’s probability weighted estimate of variable consideration in addition to the effects of the customer’s credit risk and the time value of money. The fourth one is how to allocate this price. A company would allocate the transaction price to all separate performance obligations in proportion to the standalone selling price of the good or service underlying each performance obligation. The last one is how to recognize revenue when a performance obligation is satisfied. An entity should recognize revenue when it satisfies a performance obligation by transferring the promised good or service to the customer, which is when the customer obtains control of the promised good or service. The amount of revenue recognized is the amount allocated to that performance obligation in the transaction price allocation step. Reasoned Critique Many entities criticized the proposed model, but we will take into account the views of ’’Big 4’’. PriceWaterhouseCoopers agree with the board’s objective to define certain principles for revenue recognition that would provide clearer and more consistent guidance. There are however some concepts of the proposed model that according to their opinion, are ambiguous. According to them, ’’the boards should consider a more practical approach in areas such as: (1)identification and separation of distinct performance obligations; (2)measurement and presentation of the impact of credit risk on revenue;(3)the impact of the time value of money on revenue recognition; and (4)accounting for warranties.’’ The changes in those areas should benefit the adopting entities at a greater level in comparison with the incremental processes, systems and other costs that may occur. KPMG believes that it’s a critical that the new standard provide a framework capable of addressing the broad range of current and emerging revenue recognition issues. Despite the substantial changes in all areas, there are still some that lack revision or need further development. According to KPMG those areas are ‘’the concept and indicators of transfer of control, identification of distinct performance obligations, determination of the transaction price for transactions with variable consideration, consideration of collectability in the determination of the transaction price, recognition of onerous performance obligations, and identification of constructive performance obligations.’’ The boards should test the proposed model effectiveness to assess where it’s capable of being applied to various types of transactions. Ernst Young strongly believe that the five-step model will help entities to apply those principles. They are concerned however, about the application of the proposed model and the consequences of it. The organization notes: ‘’A new standard on revenue will impact all entities and the consequences of some aspects of the model are only the beginning to become apparent. It needs to be given further consideration to the potential effects of the proposed model, including the subsequent accounting for transactions and that constituents need more time to consider the proposals and comment further on them.’’ Finally Deloitte follows a more negative attitude towards the whole project. The organization disagrees with certain aspects of the Exposure Drafts proposals and they are more skeptical with the proposed model. The organization notes: ‘’ Our main concern with the ED is that the material in relation to ‘control’ is neither well developed nor clearly explained-we believe that the ED’s proposals on how the transaction price should be allocated between performance obligations and on how to account for contract modifications that are judged interdependent, should be modified.’’ The proposed model seems to be rather controversial. The clarity and the effectiveness of certain concepts seem to be questioned. A reasonable reaction, in my opinion, since many entities and accounting firms would be hesitant in the beginning. The same applies and for both IASB and FASB. A concept project of such scale as the revenue recognition joint-project, will have major difficulties in its conceptual framework. As long as, it stays in theory and is not tested under real circumstances, it will always have those who opposed to it. It needs to be field tested to ensure that is capable of being applied normally. There are many aspects that need to be revised and change. The Boards should take into account the results of the application of the proposed model and seek ways in which the adaption and transition would be smoother and better. Conclusion There are some serious implications in the revenue recognition process. For that reason, the two Boards proposed some views to help in eliminating those problems. Those views have been criticized by the world as for their strengths and weaknesses and the effectiveness of the proposed model has been questioned. Nonetheless, FASB-IASB joint revenue recognition project is a significant effort, which is crucial for the future accounting standards. As Sir David Tweedie, chairman of the IASB,said: ‘The proposal by the two boards is the result of our intensified joint efforts. It is an important step towards a single global principle-based standard that would make it absolutely clear when revenue is recognized and why,’’. How to cite The financial statements in assessing a company’s performance and prospects., Essay examples

Tourist Attraction in Sydney-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Tourist Attraction in Sydney. Answer: Introduction Sydney tower also famously known as Sydney Eye Tower, AMP Tower, Westfield Centrepoint Tower or just Centrepoint is the tallest structure in Australia and second tallest tower in Southern hemisphere. Sydney tower is also a member of World Federation of Great Towers. The height of the tower is 309 m (1014 ft) above Sydney central business district (CBD) is located in Market Street. Built in the year 1981 it took 11 years to complete this humongous project with an estimated cost of approx 26 million Australian dollars. Design and constructed by Donald Crone and Associates the Sydney tower was opened to general public in the year 1981. Golden turret on the tower top has a maximum capacity of 960 people. It is connected to three high velocity double Decker lift which regulates in high, low and moderate speed depending on the wind velocity (Amelung Nicholls 2014). SWOT Analysis SWOT analysis will determine the strength, weakness, opportunity and threat of the Sydney Tower will help to understand what Sydney Tower have to offer to its visitors and also an internal assessment of the Sydney Tower Strength The greatest strength of Sydney tower lies in its heritage as a tourist place with a 45 minutes guided tour of the Skywalk with an experienced guide that have to offer a breathtakingly beautiful scenic beauty of the entire city and suburbs. In the skywalk, one can view skyline of Sydney such as Sydney Opera House, Hyde Park, Sydney Cricket Ground, Sydney Harbor Bridge etcetera. Along with this Sydney tower, have Dinning and bar counters, restaurants, and Studio. 360 bar and Dinning offers view of the skyline of Sydney. Sydney Tower Buffet provides the luxury of buffet to the tourist. The Sydney tower also has the highest event space in the entire southern hemisphere and can hold guest up to 200 people as well as 156 sit-downs (Chen et al., 2013). Weakness The greatest weakness of the Sydney tower is the Mother Nature and natural calamities weather plays a major role as it can disrupt or close the place for uncertain period. Though the skyline authorities and tour organizer claims to provide the best experience and weather promise but who can guarantee weather. Australia home of the most envied climate still experiences Heavy Rain, Strong winds, Thunderstorms and White outs that hampers the sightseeing (Chung, 2013). Opportunity The larger number of crowed come to visit has increase with the inclusion of new and innovative approach given by the authority such as group tickets, events tickets, annual passes, combine sightseeing tickets and so on and so forth it would have the number of footfall in the site. The price of the ticket can be a drawback but the management is trying to provide the best price for all age group (Ma Hassink 2013). Threats Australian dollar have seen weakening against US dollar in the recent market scenario, which have decreased the Australian economic growth. Other threat would be different other tourist spot which have much to offer than just scenic beauty. The Sydney Tower is just a onetime visit site as it will be monotonous the next time apart from attending any functions or events (Baum, 2016). Market Segmentation and Target Audience The benefit of the market segmentation is needed to understand the want and need of the consumer, it will also help to determine market expense allocation efficiently, which would help to determine further development of the site and develop marketing strategies more precisely (Dredge Jamal, 2013). Way of Market Segmentation Nationality Demographics Lifestyle Equipment ownership Criteria of Market Segmentation Geographic Segmentation Psychographic Segmentation Demographic Segmentation Socio Culture Segmentation Product Related Segmentation The target market of the Sydney Tower is majorly in the age group of 8-15 and 35-55 this group of people has mid level lifestyle to high level lifestyle and comes from all around the world. The group of people would be adventure lover and thrill for heights References Amelung, B., Nicholls, S. (2014). Implications of climate change for tourism in Australia.Tourism Management,41, 228-244. Baum, T. (Ed.). (2016).Human resource issues in international tourism. Elsevier. Chen, B., Yang, Q., Wang, K., Wang, L. (2013). Full-scale measurements of wind effects and modal parameter identification of Yingxian wooden tower.Wind and Structures,17(6), 609-627. Chung, L. L., Wu, L. Y., Lien, K. H., Chen, H. H., Huang, H. H. (2013). Optimal design of friction pendulum tuned mass damper with varying friction coefficient.Structural control and health monitoring,20(4), 544-559. Dredge, D., Jamal, T. (2013). Mobilities on the Gold Coast, Australia: Implications for destination governance and sustainable tourism.Journal of Sustainable Tourism,21(4), 557-579. Ma, M., Hassink, R. (2013). An evolutionary perspective on tourism area development.Annals of Tourism Research,41, 89-109.