A Comparison of Moods in Beowulf and Samuel Becketts Waiting for Godot :: comparison compare contrast essays

Moods in Beowulf and Samuel Beckett's Waiting for Godot  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚   Reading a work of literature often makes a reader experience certain feelings.   These feeling differ with the content of the work, and are usually needed to perceive the author's ideas in the work.   For example, Samuel Beckett augments a reader's understanding of Waiting For Godot by conveying a mood, (one which the characters in the play experience), to the reader. Similarly, a dominant mood is thrust upon a reader in Beowulf.   These moods which are conveyed aid the author in conveying ideas to a reader.   Ã‚  Ã‚  Ã‚   In Waiting for Godot, Beckett uses many pauses, silences, and ellipses (three dots (...) used to create a break in speech) to express a feeling of waiting and unsureness.   There is a twofold purpose behind this technique. For one, it shows that Vladimir and Estragon, the two main characters who are waiting for Godot,   are unsure of why they are waiting for him.   This also foreshadows that they will be waiting a very long time.   Ã‚  Ã‚  Ã‚   In some cases in literature, an idea can only be conveyed properly if those on the receiving end of the idea   are able to experience the feelings that a character is experiencing in the work.   For example, in order for a reader to feel how and understand why Vladimir and Estragon feel as though they do while they wait, it is essential for that reader to either understand or experience the same feelings that Vladimir and Estragon are experiencing.   Vladimir and Estragon are waiting;   waiting for Godot, to be exact; and Beckett wants the reader to feel as if he or she were waiting also.   Along with the feeling of waiting that a reader may experience, he or she might also understand how Vladimir and Estragon feel at times: Unsure, not very anxious to move on, and constantly having to wait.   A feeling of timelessness is even evoked, allowing almost anyone from nearly any time to understand Vladimir and Estragon's predicament.   Ã‚  Ã‚  Ã‚   Many times people may feel overwhelmed by a higher force unalterable to them.   This force may control something such as their fate.   In the Anglo-Saxon culture, a popular belief was that of fate.   The writers of Beowulf may have known that not all people believe in the power of fate. Therefore, to properly convey such an idea as the inevitability of fate in the epic, the writers included events which, when read, are also "experienced" by the reader.

Competence in Counseling Essay

Counseling is the professional guidance in resolving personal conflicts and emotional problems. It is advice, opinion, or instruction given in direction the judgment or conduct of another. Knowing how to posses personal qualities such as maturity, empathy, warmth, understanding, and knowledge. From a legal stand point ethics, morality, and law must be strongly conformed. It is accurate decision-making, knowing appropriate words to use, and knowledge of the governing standards that is required. Also knowing accurate information about culture and ethnicity of the present society. Aspects of Counseling Counseling has been misrepresented over the past years for different types of endorsements of products. In todays time the profession as far as counseling goes is now corresponded within its practice. The focus is on growth and wellness as well as clarification of mental disorders. In order to relate to the counseling field an understanding of guidance and psychotherapy must be understood along with having history of the profession. Guidance is leadership, instruction, or direction by helping others make important choices that affect their future in maintaining a productive and healthy lifestyle. An individual being taught guidance must learn to choose what values them the most in order to produce change within their life. This will give that particular individual a sense of direction by following instructions to becoming a leader. The goal in guidance is to promote resourceful and happy lives of individuals by helping them adjust to social actualities. Psychotherapy is a process focused on helping heal and learn more beneficial ays to deal with problems or issues within an individuals life. It is also a supportive process when going through a difficult time period or either under increased stress. It traditionally focused on serious problems associated with internal issues, personal issues, and conflicts. Normally psychotherapy is recommended when a person is struggling with a life, relationship, work issue, or a specific health concern causing the individual a great deal of pain or upset for longer than a few days. Counselors hold an important position that affect many lives throughout the course of a career. A counselor serves as an advice-giving role in a wide number of areas. There are many types of counselors, including school guidance counselors, psychological counselors, counselors for victims, youth camp counselors and more. Aspects of Counseling The vast majority of counselors are extremely caring people who are dedicated to their work and enjoy helping to make others’ lives better. There is a wide range of ideal personality traits that are associated with being a top counselor. One of the most important personality traits, if not the most important, is a keen ability to listen. In order to help people and find solutions to problems, the counselor must be a keen listener in order to best help the person seeking counsel. Counselors should also have an understanding of human psychology and possess a strong sense of sensitivity. Another ideal character trait for a counselor is having a strong sense of direction in order to find the best path to success for the people whom they counsel. Having a strong sense of direction usually solves problems more quickly and efficiently. Ideal counselor personality traits are a commitment to the profession, humanity and the client. The ideal counselor serves the assistance of the clients. The counselor will develop meaningful and trusting relationships with their clients and insure that this trust is not shaken or broken. An ideal counselor’s personality has a consumer first attitude and should represent a supporter and guidance role with nurturing characteristics to assist in the creation of a reliable bond between the client and the counselor. Other quality traits include their knowledge of the profession and its standards of practice, along with some background in psychology. A good organizational personality trait of a counselor is their willingness to promote efficient case management techniques. Aspects of Counseling As an effective counselor one of the main qualities needed is patience. Go to the next step of explanation only when the patient has clearly understood the content of the information you have provided. Therefore the counselor needs to have enough sufficient time for the patient, and should also be a good listener. Let the patient express everything he/she has to say, and give your inputs once when the patient has finished talking. A counselor should be very observant and able to interpret non-verbal communication for example if the patient looks angry, and then find out the cause of his/her anger first. An effective counselor should provide non-possessive warmth in a counseling environment. Smile and show concern and acceptance by showing comfort, empathy, and understanding to the patient. Counselors should have good knowledge on the topic /problem like compliance to medication. Some people do not take medication for the same reasons, while others demand medication. Understanding the factors why people may not do certain activities at specific time will help you to assist them better. Try to understand the feelings the patient is having in the counseling process. In other words put yourself in his/her position. Give the patient the opportunity to make his/her own decision from your message. Lastly be sure to make it aware to the patient that you as their counselor maintain confidentiality on what the patient tells you. This means that counseling must be done individually and privately. Letting the patient know that you maintain a high degree of personal reliability, trustworthiness and mutual trust as an effective counselor. Aspects of Counseling As there are three different levels of counseling relationships to be aware of nonprofessional, paraprofessional, and professional. Nonprofessionals would be considered as family, friends, colleagues, untrained volunteers, or supervisors who try in assisting those who are in need. Secondly, paraprofessionals are individuals who have received some sort of training in human relations. Lastly professionals are those who are educated with the nowledge to provide assistance on a protective and corrective level. While being the ideal, effective, and professional counselor you must also keep in mind that you must follow the ethical and legal aspects of counseling also. Ethics is defined as a philosophical discipline that is concerned with human conduct and moral decision-making. You should also familiarize yourself with morality, which involves judgment or evaluation of action, and another major definition to know is law, which is the precise organization of governing standards that are established to ensure legal and moral justice. The law does not dictate what is considered to be ethical but what is considered to be legal. Ethical codes are there to protect the profession from government. They allow the professions to control itself and functions independently instead of being controlled by legislation. In making ethical decisions counselors familiarize themselves with casebooks, professional colleagues, and principles. It is very crucial that counselors become well knowledgeable with ethics for the sake of their own well-being and of their patients as well. Multicultural psychology focuses on the cultural differences in thought processes and acceptable vs. nacceptable behaviors. It relates to normal lives – such as home, education, work and relationships – but also to what is considered ‘abnormal’ or ‘normal’. Aspects of Counseling Knowing your patient plays a huge factor in counseling sessions as well. To know the cultural background of your patient can help you better relate to them as an individual. Many cultural ethnic groups live in the United States. A culture is behaviors, thoughts, perceptions, values, goals, and cognitive processes. An issue in multicultural counseling is the dominance of theories based on cultural values. A second issue is sensitivity to cultures in general, believes that are essential to counselors is knowledge of culturally different patients. Knowing that everyone is their own unique person, and have their own views on different things in today’s society. The counselor must also have the skills to work with patients of different cultures. Counselors must work in order to know their patients and their problems. European Americans when taken into consideration is a larger diverse population they are very common to the people of the United States. When counseling African Americans a counselor must understand the history, and coping mechanisms. Hispanics/Latinos a very diverse group as well, and regardless to their background they are very bicultural. Asian and Pacific Islanders are considered as hard working, successful, and not prone to mental or emotional distress. When dealing with many diverse groups like this a common theme is that counselors who work with a variety of culturally different patients must be knowledgeable about them collectively.

Essay on Country Lovers - 1003 Words

Country Lover’s: A Forbidden Lover Story I chose to discuss the short story by Nadie Gordimer, Country Lovers, I will identify the theme and the literary elements that helped me with my analysis. I would consider the story Country Lovers to be the story of racial barriers that created a forbidden love story. There are many literary elements that aid my analysis, and support my interpretation of the stories theme. I will discuss how symbolism, characters, and settings supported the forbidden love story theme. The story Country Lovers is a depiction of racial boundaries and social stratifications in a South African farm in the 1900’s. This was a time when there were strong racial dividers, and mingling between races was not†¦show more content†¦This is a comparison using setting in how the social dividers played a role in forcing their love to be hidden and considered forbidden. The use of symbolism helps identify some of the phrasing in the story to better understand how Nadine Gordimer wants us to interpret the story. In the story before the boy and girl becomes a lover it says, â€Å"She put on her pair of shoes-white sandals, thickly Blanco-ed against the farm dust-when he was on the farm, but these were taked off and laid aside, at the river-bed (Clungston, 2010).† This use of symbolism using the word white when referring to her shoes makes me see the innocence and purity of Thebedi this signifying that she was pure, but that they were soon to become lovers. Symbolism gives the writer the ability to use wording to keep the story interesting, but also using words that have common symbols that can be interpreted while reading. The characters in this story were a major role in the forbidden love theme. The characters in this story were a white high social class boy, and a poor black working girl. There are many references in this story that supports the interpretation of their ethnic and social backgrounds. The boy Paulus at age fifteen was described as,†six feet tall and tramping round at school dances with girls from the â€Å"sister† school inShow MoreRelatedCountry Lovers: a Readers Response819 Words   |  4 PagesCountry Lovers, Nadine Gordimer TLC 25 November 2012 â€Æ' Nadine Gordimer dramatically depicts the theme of forbidden love in Country Lovers, but more than just the depth of this love, the forbidden relationship between races during the years of apartheid. Gordimer brings forward very early the fact of racial division, â€Å"the black children are making along with the bodily changes common to all, an easy transition to adult forms of address, beginning to call their old playmates missus andRead MoreThe Theme of Symbolism in Country Lovers927 Words   |  4 PagesSymbolism in Country Lovers In this story, symbolism is a key element that contributes to the theme of the story. A popular symbol throughout the story is the gilt hoop earrings. These earrings initially belonged to Paulus who later gave them to Thebedi during their childhood. The main reason why Paulus gave Thebedi the earrings, it was because he loved her. In this case, the earrings symbolized the love they shared. Later on, the story reveals that out of jealousy Paulus killed Thebedis daughterRead MoreStory Analysis: Country Lovers781 Words   |  3 PagesCountry Lovers In the story Country Lovers, author Nadine Gordimer uses the tragic love story between a black woman and the son of her white master to explore the inhumanity that thrives in societies where racial prejudices are ingrained into the law. According to the archetypal approach to literary criticism, what is written in a story is not confined to the characters or the plot within the one narrative. Rather a story serves to show the archetypes of humanity which are based upon social expectationsRead MoreAnalysis Of The Poem The Country Lovers 2106 Words   |  9 PagesCountry Lovers and What It’s Like to Be a Black Girl is the literary works I have chosen which race or ethnicity is the theme they share. The lovers of the country are outlined in the short story the Country Lovers. The poem of What It’s Like to Be a Black Girl gives a description of race background and ethnicity dilemma that is faced. Both the shorty story and poem were ethnicity and race that was distingui shed and represented a female that was black. In both literary works the main characterRead MoreNadine Gordimer s Country Lovers1379 Words   |  6 Pagespolitical situation between the whites and non-whites in the 1900’s. One of the short stories that she wrote is â€Å"Country Lovers† which portrays the life in South Africa during those times and how apartheid, a policy that controlled any type of relation between white and black South African’s endorsing racial segregation and racial discrimination against the blacks, ruled over the country. Class played a big role in this short story because the way the whites and non-whites were treated was very differentRead MoreAnalysis Of Country Lovers By Nadine Gordiminer1773 Words   |  8 PagesJa’Anna Godine ENG 125 Introduction to Literature Instructor Kurt Mueller 2 October 2014 Comparing Racism and Ethnicity in two literature works, â€Å"Country Lovers† and â€Å"What it’s like to be a Black Girl† we can trace racism from the very first stanza of the poem â€Å"What it’s like to be a Black Girl† and the first paragraph of â€Å"Country Lovers.† In both cases the protagonists are black females who seem to be facing racial discrimination. Most societies have small elements of racial discriminationRead MoreAn Analysis of Country Lovers by Nadine Gordimer2925 Words   |  12 PagesDate:20.04.2011 Country Lovers by Nadine Gordimer Nadine Gordimer is a South African novelist and political activist.She was born in November 20,1923 in a small mining town called Springs in South Africa to Isidore and Nan Gordimer.Her parents were both Jewish immigrants and from an early age she questioned her identity as a member of the minority white population in South Africa.She attended a Catholic Convent School but due to her mother’s ‘unusual’ assuptionsRead MoreEssay about Country Lovers versus The Necklace886 Words   |  4 Pageswould be The Necklace and Country Lovers. Both these stories are set in different places and keep the readers wondering throughout the story what the ending result is. And to even consider writing a literature that centers on this topic is truly fascinating and attention-grabbing to any readers, especially to those who are aware of American History and the heightened racial tension between the African Americans and the Caucasians in the South (Study mode).Country Lovers is a s tory based on forbiddenRead MoreComparing A Stench of Kerosene and Country Lovers Essay603 Words   |  3 PagesComparing A Stench of Kerosene and Country Lovers Both A Stench of Kerosene and Country Lovers demonstrate cultural pressures in different parts of the world. A Stench of Kerosene is set most probably in India. The main plot of the story, which involves Manak, his Mother, his second wife, his first wife Guleri and his friend Bhavani, is that Guleri leaves Manak to visit her parentsRead More Country Lovers vs. The Gold Cadillac Essay682 Words   |  3 PagesCountry Lovers vs. The Gold Cadillac ==================================== Both of the two stories, Country Lovers and The Gold Cadillac reveal racism. It is not a particularly hidden message. But the two of them approach it from slightly different angles. Country Lovers shows that the story is based around racism in the first paragraph: [the black children are] beginning to call their old playmates missus and baasie - little master. Within the Gold Cadillac, the racism is a little better

How Social Work Has Changed My Future Career - 2599 Words

Social work has been my dream career since I was an undergraduate student. The very first time when I thought to choose social work as my future career was from a volunteer experience. At that time I was the vice-president of my college’s volunteer association. My members and I went around Beijing doing various kinds of activities on a monthly base. During that time, one thing bothered we most was that it was always hard to come up with some ideas about what we could do next time. The association was just funded for less than two years, and for most of the time we were still exploring, as we were green and fresh and also lack of experience on organizing programs. Once we went to a nursing home to offer some activities to entertain those elder people. After performing some singing and dancing, both the elder and us felt that we had a great time together. During the debriefing session, I reviewed the whole project we had, thinking of what we could do to get an improvement next time. More volunteers might be an option because some of the residents needed escort to walk and more needed a wheelchair. But I awarded that there was something more important than this . I started to wonder what they really needed when we reached out for them. I was major in religion studies in the university and I knew religion could help people a lot in spiritual way, but that was beyond my ability. I really would like to do things that were more practical. That’s the moment when I realized myShow MoreRelatedGender Roles : Social And Behavioral Actions Essay1662 Words   |  7 PagesGender roles are known as the social and behavioral actions that are considered to be acceptable for individuals of a specific sex. Gender roles have been around for as long as human existence first appeared on earth, but then eventually started to affect future generations. The 1950’s were known as a pretty strict decade when it came to enforcing masculine and feminine roles. The gender roles were so strict during the 50’s that a man named Talcott Parson had developed a model. The model involvedRead MoreThe Importance Of Management And Career Development1521 Wo rds   |  7 PagesDuring the team project I have learned that succession management and career development are effective tools for retaining high performing employees, which adds on to the effective talent management process. Some of the components I learned that are important to effective talent management are recruitment, retention, professional development, leadership or high potential development, performance management, feedback or measurement, workforce planning, and culture (Phillips Gully, 2014). TeamworkRead MoreA Interview On My Professional Journey Goes On Developing And Managing A Strong Network968 Words   |  4 PagesIt has been said, â€Å"pulling a good network together takes effort, sincerity and time† (Collins quoted in Jones-Kaminski, 2014). 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For years I had pictured myself as a movie director or artist, someone who could leave their mark on the world for years to come. And so I began my first week of my undergraduate classes in JMU’s School of Media Arts and Design. My parents both come from business backgrounds and they urged me to visit the career center or at least meander around the business school. I finally acquiesced and attended a SchoolRead MoreApplying Gladwell s Law Of Few954 Words   |  4 Pagesclass, I never understood how stuff on social networks sites would skyrocket and go viral. Why has everything on social media become such a big deal? It did not make sense to me. I used this class to better myself in the workplace as well as at school. It has helped me in my field of my future career choice of social work. Gladwell’s â€Å"Law of few† gives me a better understanding how human interactions work. I am able to apply Gladwell’s â€Å"Law of few† and â€Å"stickiness† to my current job as a waitressRead MoreThe Role Of Professional Networking And How It Can A ssist With Career Development753 Words   |  4 PagesCareer Development: Networking Networking is an important part of career development and has been around for a many years. However, how individuals network has changed dramatically over the last few years with the inventions of social media sites like LinkedIn and Facebook. This paper will discuss the role of professional networking and how it can assist with career development. Networking Professional networking is about making and maintaining relationships with individuals who could

Personal Narrative My Best Friend - 1328 Words

â€Å"Okay sissy, don t cry,† she pleaded. I knew the day was coming up, but I tried not to think about it. She was my absolute best friend and I could not imagine living 1,300 miles away. Growing up, we were resentful of each other. We used words and actions to get our point across. Not only did we slap each other, but also kicked and punched. I cried even if it didn’t hurt, that was me being a baby. My dad would scoop me in his arms and at the same time, discipline my sister. It was satisfying if you had asked my 8 year old self. Later on, Madison turned into my soul mate, as I began middle school, up until she had graduated high school. From watching movies until our eyes were not susceptible to keep open, laughing convulsively†¦show more content†¦My grandparents had come to stay with me while my parents were going to take my sister, her pet rabbit, and all her belongings down to Norfolk, Virginia. That is where Nick’s base was located and was going to be living during his enlistment. I was just a few hours shy of saying goodbye to what seemed like forever. We were taking pictures of our last memories together. I went upstairs to change into a pair of jean shorts and a clean shirt. I could smell her perfume lingering upstairs as I heard my name, I sprinted down the stairs, then she said the words†¦ â€Å"I have to go. †My eyes felt as if they were sunken into my head and stomach was in a knot. â€Å"Okay sissy, don’t cry,† she pleaded. I choked them down. She quickly said her goodbyes to her childhood pets. All she could think was that this could be the last time she’d see them. Our dog Tootsie had been already thirteen years old by that time. Tears cascaded down her cheeks. And as she turned towards me, I burst into tears. I had lost all of my composure. She said she loved me and that we could talk on the phone every day to keep in touch. On my birthday, I knew I could come visit, but that was so far away. A whole seven months. As I sauntered into the house, my grandma tried to get my attention, but I was not attentive at all. Besides, I wanted to be alone. I went into the three-season porch and sat in my dad’s black, leather office chair. As IShow MoreRelatedPersonal Narrative : My Best Friend1210 Words   |  5 PagesSunday, my friends and I were eating a meal of thick stew and crusty bread and drinking a pitcher of hot, spiced, and very watered-down wine. We’d chosen my room because it was the biggest and therefore had the most space for practicing weaponry, our afternoon plan. My friends ate and made small talk. We saw each other most days so sometimes it seemed like we ran out of real things to talk about. I was somewhat lost in my thoughts, about us and about our futures. Koilin was my best friend. He wasRead MorePersonal Narrative : My Best Friend1052 Words   |  5 PagesI Threw my books on the bed and approached the jacket slowly, as if it were Andrew Garfield who would become my best friend. I couldn t look away, I wanted to scream. The jacket would be my new best friend. The leather black and silver studs, the belts, and best of all being popular. This jacket is no ordinary jacket, this is my jacket. I heard steps coming up stairs, my mom stopped by and asked if I like it. I yelled yes with excitement and joy. She left, I stared at the jacket like whenRead MorePersonal Narrative : My Best Friend1080 Words   |  5 Pageswent downstairs to get my older brother so we could finish the vlog, but Caleb laid on the couch unresponsive. As I called his name while walking down the stairs, I realized something was wrong. â€Å"Caleb† I yelled tears pouring out of my eyes as I found him, not breathing. He was dead. 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Financial Statements of Cherry Ltd Samples †MyAssignmenthelp.com

Question: Discuss about the Financial Statements of Cherry Ltd. Answer: Reporting of the cherry picker acquired from Sweets Ltd. The given company Cherry Ltd. has a number of subsidiaries and is a large organization. The asset in the form of cherry picker has been reported at the cost of $ 80000 however the same was given to the company by another company named Sweets Limited when the operations of the company were closed last year. The management now wants to know as to why the same has been reported at $ 80000. As per the qualitative characteristics of financial statements, Para 53, an asset can only be recognised in the balance sheet only when it is having future economic benefit to the entity, the entity has control over it and directly or indirectly and it will lead to the flow of cash and cash equivalents(Alexander, 2016). It should also be a productive asset in the normal course of operations of the business. In the given case, the company has not acquired the given cherry picker in the normal course of operation, it was acquired from the other company when it was closing down the operations. Generally, such an asset which is acquired from a different company when the same is closing down its operations, then the same should be recorded at cost or the fair value of the asset at which the same was transferred to the transferee company by the transferor company(Boccia Leonardi, 2016). It can also be reported as the single asset in the form of the brand or goodwill in case of the busines s combination as is stated in the AASB 3, Para 13, which deals on accounting for business combinations. On the acquisition date, the acquirer will access the business conditions and recognise the identifiable assets and liabilities as per the contractual terms with the transferee of the assets and liabilities and then make the classification based on accounting policies and other pertinent conditions. It should either be reported at the fair value or the proportionate amount at which the acquisition of the total business was being made. This is being mentioned in Para 19 of AASB 3(Belton, 2017). With respect to the disclosure requirements in the financial statements, the acquisition of the assets from a different company should be reported in the current accounting period including the terms of the acquisition. Furthermore, it should also disclose all the relevant facts of the acquisition which enables the users of the financial statements to take decisions and understands the effect of the acquisition at multiple places in the financial statements(Choy, 2018). IN the given scenario, it needs to be assessed by the management and a proper report needs to be submitted to the senior management which will have the detailed calculation on the acquisition values of the asset. How the same is being reported at $ 80000, whether the same is the cost or the fair value of the asset as on the date of the acquisition or it is just the consideration for the asset which is being paid to Sweets limited(Chron, 2017). Furthermore, it also needs to be assessed whether the asset is to be revalued based on the business conditions or it will be reported at $ 80000. It has not been mentioned in the question that Sweets limited was one of its subsidiaries or any other company not having associated with the parent company Cherry Limited. In case Sweet Limited is a subsidiary of Cherry Limited, the cherry picker can be reported as income from discontinued operations rather than reporting of the same as an asset in the books. This is also been covered in AASB 101, Pa ra 15 and 16 which deals with Presentation of the Financial Statements(Dichev, 2017). Reporting of the ICSA award for which investment was made in staff development In the given case, the company made a huge investment in the development of its staff in order to win an award named International Customer Service Award which would have bought great and bid deals to the company. The decision was taken 2 years back by the company and now the question raised by the management is why the ICSA Award is not appearing in Balance sheet and is not being reported in the financial statements(Erik Jan, 2017). As per the accounting standards, asset can only be recorded in the books of accounts and the balance sheet when certain economic benefit is expected to be arising out of it and consideration has been paid and it is within the control of the entity. The other significant condition is that the same should be reliably measured and the asset must possess a cost. This is as per SAC 3, Qualitative characteristics of Financial Information(Dumay Baard, 2017). In the given case, the company has not incurred any cost directly for earning the award, the cost has been expended on training of the individuals rather than earning the award. Furthermore, the award in itself does not qualify to be recognised as an asset in the balance sheet on the virtue of its own as it does not entail any economic benefit for the business on its own. It is rather the impact of the award that helps the business in earning the big contracts and great deals(Jefferson, 2017). As per the accounting standards, internally developed intangible assets with a fixed life or duration, can be reported in the financial statements, provided it has economic benefits in the future and the company has done research and development on the same and any new asset has been developed in the process. But in the given case, such a thing cannot be established directly as the investment has been made in the training and development of the employees of the company and the same is generally charged to profit and loss account of the company as the training and development expenses or the employee welfare expenses. AASB 101 also talks about offsetting of the assets and liabilities and the incomes and the expenses which is not allowed in the normal course of the business and the company should report the assets and liabilities separately and uniquely(Flix, 2017). Thus, in the given case, it can be concluded that the company would not be able to reliably measure the award which is being given to the company in lieu of the efforts and training and development of its workforce. It is thus, free of cost to the company. Moreover, the probable economic benefits in the future do not directly accrue from the award and hence it does not qualify the definition of the asset. The expense which has been incurred by the company to invest heavily in the development of the staff satisfies the definition of the revenue expenditure rather than the capital expenditure and therefore, it should be charged off in profit and loss account rather than finding a place in the balance sheet(Goldmann, 2016). This also justifies the fact that the contention of the senior management of Cherry Limited that the ISCA Award is one of the biggest assets of the company and thereby should be reported in the financial statements is also wrong and the reporting is correctly done(Go oley, 2016). Reporting of the Assets at fair value rather than cost In the given case, the company has given a note in the financial statements that assets are being reported at cost currently in the financial statements. The auditors of the company have mentioned that the assets should be reported at fair value in the financials rather than the cost in order to have better presentation and reporting and in order to meet the framework of Accounting Standards Board but the company has a view that reporting of assets at cost better meets the qualitative characteristics of the good financial information for the end users(Visinescu, et al., 2017). As per the SAC 3 on Qualitative characteristics of Financial information, para 16-26 talks on the reliability of the financial information, which is ensured by reporting the values of the assets in the best possible manner. AASB 13 dealing with Fair value measurement and AASB 116 dealing in property, plant and equipment talks on the recognition of the assets in the financial statements(Tysiac, 2017). It states that the Property, Plant and Equipment should be recognised as an asset when it is having probable economic benefit in the future and it will flow to the entity and that its cost can be measured reliably. All the initial costs which help the asset to bring to bring to the workable condition such that the economic benefits can be derived out of it like the transportation expenses, installation expenses should all be capitalised with the value of the assets initially(Sithole, et al., 2017). All the assets then need to be assessed for impairment periodically as and when the situat ion arises as per AASB 136 which deals with impairment on assets. IN terms of the subsequent costs that are being incurred on the asset the same needs to be charged to profit and loss account unless a major repair work has been done on the asset, which will help in improving the life of the assets or will increase the economic benefits derived out of it. With respect to final recognition in the financial statements at the year end, the assets particularly the property plant and equipment needs to be recognised at cost in the Balance sheet less the accumulated depreciation and the impairment costs. This has been explained in Para 30 of AASB 116. For a non-profit making entity, all such assets are required to be valued at the fair value, as on the date of acquisition, irrespective of whether it has been acquired at no cost or at a nominal cost(Saeidi, 2012). These costs will include the initial cost of purchase, the cost directly attributable to it and the cost of dismantling and reor ganising the assets to its workable condition. The examples of costs directly attributable include the cost of the site preparation, handling and delivery costs, installation and assembling costs, professional fees, etc. The above concept of measurement of the value of the asset at cost needs to be applied to the assets like land, building, plant and machinery, inventories, etc. However, in case of the financial assets and all the other non-financial assets, the valuation should be done as per the fair valuation approach(Knechel Salterio, 2016). The use of fair value comes when an asset is being acquired or being sold to a different entity. In such a circumstance, the asset should always be valued at the fair value. Fair value is the rational estimate of the value of the asset or liability which it would fetch or has to be incurred respectively when being sold in the market. It should be measured without any biasness at the arms length price in case of related parties. It takes into account factors like distribution costs, production cost, replacement cost, risks in the market and others factors like cost of capital and return on capital(Meroo-Cerdn, et al., 2017). IT is one of the standard concepts being used in accounting particularly in the case of mergers and acquisitions and reporting of the derivative assets. This concept takes into account the abilit y of one market participant to generate the maximum economic benefit out of the assets best and highest use by selling it to another market participant who will be deriving the best benefit out of it by using the asset at its highest use. The highest and best possible use can only be applied in case the asset satisfies 3 conditions namely physical possibility, financially feasibility and legal permissibility. As per Para 34 of AASB 13, Fair value measurement assumes that financial as well as the non-financial assets or the entitys own equity instrument , whatever it may be, is being transferred to the market participant, on the measurement date(Piesse, 2017). One other type of asset and liabilities which needs to be valued at fair value in the financial statements is when the assets and liabilities are being exchanged in an exchange transaction. In such a scenario, the fair value of the asset or liability is being measured and then paid (for liability) or received (to sell the asset). Normally, such transactions do not happen at the original cost value at which the asset was procured. While using the fair valuation techniques, it should be kept in mind that the correct rate of discounting is being used and the assets and liabilities are not unnecessarily inflated while valuation. All the assumptions and estimates being made while such a valuation must be clearly stated in the financial statements. Thus, it can be concluded from the above discussion that it is not necessary that all the assets needs to be valued as cost or all the assets needs to be valued at the fair values, it should first be seen as to what is the nature of the asset (financial, non-financial, tangible, intangible, etc.) and also the nature of the transaction (exchange transaction or transaction in the normal course of business or acquisition of the asset) and then the decision needs to be taken as to whether it should be valued at fair value or the cost. Appropriate disclosures must be given in this regard. References Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Belton, P., 2017. Competitive Strategy: Creating and Sustaining Superior Performance. London: Macat International ltd. Boccia, F. Leonardi, R., 2016. The Challenge of the Digital Economy. Markets, Taxation and Appropriate Economic Models, pp. 1-16. Choy, Y. K., 2018. Cost-benefit Analysis, Values, Wellbeing and Ethics: An Indigenous Worldview Analysis. Ecological Economics, p. 145. Chron, 2017. five-common-features-internal-control-system-business. [Online] Available at: https://smallbusiness.chron.com/five-common-features-internal-control-system-business-430.html[Accessed 07 december 2017]. Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Dumay, J. Baard, V., 2017. An introduction to interventionist research in accounting.. The Routledge Companion to Qualitative Accounting Research Methods, p. 265. Erik, H. Jan, B., 2017. Supply chain management and activity-based costing: Current status and directions for the future. International Journal of Physical Distribution Logistics Management, 47(8), pp. 712-735. Flix, M., 2017. A study on the expected impact of IFRS 17 on the transparency of financial statements of insurance companies. MASTER THESIS, pp. 1-69. Goldmann, K., 2016. Financial Liquidity and Profitability Management in Practice of Polish Business. Financial Environment and Business Development, Volume 4, pp. 103-112. Gooley, J., 2016. Principles of Australian Contract Law. Australia: Lexis Nexis. Jefferson, M., 2017. Energy, Complexity and Wealth Maximization, R. Ayres. Springer, Switzerland. Technological Forecasting and Social Change, pp. 353-354. Knechel, W. Salterio, S., 2016. Auditing:Assurance and Risk. fourth ed. New York: Routledge. Meroo-Cerdn, A., Lopez-Nicolas, C. Molina-Castillo, F., 2017. Risk aversion, innovation and performance in family firms. Economics of Innovation and new technology, pp. 1-15. Piesse, E., 2017. Mobile phones and Siri-style assistants a growing threat to online security, s.l.: s.n. Saeidi, F., 2012. Audit expectations gap and corporate fraud: Empirical evidence from Iran. African Journal of Business Management, 6(23), pp. 7031-41. Sithole, S., Chandler, P., Abeysekera, I. Paas, F., 2017. Benefits of guided self-management of attention on learning accounting. Journal of Educational Psychology, 109(2), p. 220. Tysiac, K., 2017. Rulemaking gives auditors a chance to provide more insight. Journal of Accountancy. Visinescu, L., Jones, M. Sidorova, A., 2017. Improving Decision Quality: The Role of Business Intelligence. Journal of Computer Information Systems, 57(1), pp. 58-66.

TSA and the Implementations of the Body Scanners in Airports

After America suffered a terrorist attack in 2001, drastic changes were introduced in commercial airports across the world. In the U.S Transportation Security Administration (TSA) and use of full body scanners at airport checkpoints was introduced by the government.Advertising We will write a custom term paper sample on TSA and the Implementations of the Body Scanners in Airports specifically for you for only $16.05 $11/page Learn More Since then, passengers have to be scanned for threat items thoroughly before boarding a plane. The introduction of these new measures brought about mixed reaction from passengers. Although, most of the passengers approved the body scanning others felt it was violation of their privacy right. In the paper, how scanners work, has been discussed. The problem of violation of pivacy and strategy to solve it has also been discussed. Introduction After the terrorist attacks of 2001, the US government had to respond on security me asures done in airports (Chad, 42). In response to this the federal government developed new legislation, that is, Aviation and Transportation Security Act (ATSA). This act led to the establishment of Transportation Security Administration which was to boost security within the US airports. TSA had to recruit employees to supply all commercial airports with staff to improve security. Initially, TSA officials started with the use of private security screeners. During these initial stages of implementation, TSA was faced the problem of few staffs to screen passengers and their baggage. After a few months, TSA officials started using fully body scanners on passengers. These scanners improved the security checkup efficiency greatly as they could scan things which cannot be identified by other scanners. These scanners show the image of a person naked without clothes. These scanners thus have made it easier and quicker for TSA security officers to carry out thorough checkups on passengers . These fully body scanners have thus reduced significantly the long waits and queues experienced by passengers in commercial airports before. Although, these scanners have with them a lot of advantages on bases of time and accuracy, a great concern on privacy of passengers have become an issue. The issue of privacy on passengers has become a major problem against the full body scanners. Although, majority of the passengers agree on use of full body scanners, a number still perceive it as violation of personal right.Advertising Looking for term paper on homeland security? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is because it portrays the naked features of a person. Another problem associated with full body scanners is the health risk of getting cancer. Although, there is not enough evidence to support the scanners to cause cancer, the radiations emitted from them pose a great risk. In the paper, discussion on how scanners work, p roblem of privacy and strategies to solve it are done. How body scanners work? There are different types of full body scanners used in the US commercial airports. The mainly used two include those based on backscatter X-ray technology and those which are based on millimeter wave technology. Backscatter uses X-ray scanners apply low power X-rays to illuminate a person’s body, forming an image from the generated reflection energy (Brain, 1). This scanners work on the basis of the lower the atomic number, the stronger the reflection. This is because our human bodies contain low atomic number, the results is a bright image. The other full body scanner type is the millimeter-wave technology. These scanners use short wavelength radio signals which are of a few millimeters (Brain, 1). The secret behind these scanners is that, these wavelength signals reflect strongly from conductive objects. This makes metallic objects reflect strong as compared to our bodies which are relatively we ak in moderating reflection. Thus, if a person is carrying a gun, the gun will show a more bright image as compared as to his body. This millimeter-wave technology is better than the backscatter X-ray scanners when it comes to health risks (Brain, 1). This is because the millimeter-wave scanners expose people to very low radiation as compared to the backscatter scanners. This makes them not to likely cause skin cancer as compared to backscatter scanners. Though, their effectiveness in scanning metallic things, full body scanners have some negatives. It is feared that it is hard for them to detect liquid matters or things hidden below the skin. Privacy Violation Problem Introduction of full body scanners in commercial airports, though effective and quick have led to the problem of personal privacy violation. The full body scanners portray a person’s appearance which is hidden by clothes. They expose the private features and appearance of an individual which some people strongl y feel is violation of their privacy right (Chad, 53). This has become a big challenge for TSA officials especially when passengers refuse the full body scanning to be done on them.Advertising We will write a custom term paper sample on TSA and the Implementations of the Body Scanners in Airports specifically for you for only $16.05 $11/page Learn More Those people, who oppose use of full body scanners to stripe passengers without any probable reason, see it as a violation of human right by the government. They argue that the government has no right to trespass the privacy of a person just to prevent the unknown (Bart, 5). These passengers feel that the government has gone too far when it made it a routine to be scanned in commercial airports. Although, over 50 percent of passengers think it is a good idea and feels comfortable, a certain percentage of passengers feel uncomfortable and thus dislike the idea (Bart, 5). In some cases, it has been reported of some passengers opting to travel to evade the full body scanning. The violation of privacy right is evident in some commercial airports where some TSA officers have been reported to use the scanned images as a form of pornography. When passengers get to know such kind of information, they will try to avoid the full body scanning by evading flying. TSA officers have also been reported to harass passengers who want to retain their privacy by refusing to undergo through full body scanning. These passengers are given the option of pat-down procedure but which has become more intense and goes further not to exclude private parts. Pat-down procedures have been changed so that those passengers not willing to undergo scanning will also be checked thoroughly. These pat-down are done by TSA officials of same sex as the passenger (Bart, 6). This is to enhance even checking of private parts for hidden weapons. These pat-down have gone too far such that TSA officials are allowed to use front part of their hands to check private parts of passengers. This has led to violation of a human right and seems as sexual assault. Petitions against full body scanners have been taken to court with no avail. The courts have characterized routine checkups at airports as warrantless and which are not prohibited by the constitution (National Research Council, 23). This airport checking have been made no optional thus for those not willing to undergo them they should avoid flying. The court recently ruled the airport searches as reasonable and a passenger should not be allowed to avoid them. This is because such a rule would encourage terrorists to attempt to penetrate security scanning. Thus, the court has allowed for no exception for passenger who do not want to undergo the full body scanning or the extensive pat-down. The courts have thus ignored the constitutional rights on personal privacy when it comes to checks in airports.Advertising Looking for term paper on homeland security? Let's see if we can help you! Get your first paper with 15% OFF Learn More Strategy applied by TSA to stop violation of human right Privacy issue about full body scanners has become a major problem for TSA with petitions against the scanners going to courts regularly. Airports have even reported a decrease of passengers in airports as they opt to travel and avoid the full body as well as baggage scanners. These scanning processes and checkups by TSA consume a lot of time forcing passengers to arrive even two hours before departure. TSA has thus been forced to adopt the strategy of using burled images. This is enabled by use of millimeter-wave technology and pat-down searches (Bart, 6). These millimeter-wave scanners have been developed not to show clear images of a naked person. They have been developed such that blur distinctive features like facial features are not recognized by scanners (Bart, 6). These filters also hinder a clear appearance of the passengers’ nakedness which prevents clear vision of their private body parts. These millimeter-wav e scanners are thus offering privacy to passengers as TSA scanners can only see burled images of passengers undergoing scanning. On the other hand, X-ray backscatter systems have been developed to apply computer algorithms. These computer algorithms portray images of passengers in a sketch form and still detect concealed weapons. These sketch images do not show body features of passengers clearly thus preventing their privacy. The TSA has also set the scanners in a way that the screener checking on passengers cannot see the individual that was imaged. The screener is also based in an enclosed space which cannot be accessed by the public. The screening system is also set in a way to have no capacity for image storage or sharing. The screeners are also prohibited to have with them any image recording items like cameras. Therefore, images are deleted immediately a passenger has passed the screening process. Currently, TSA is developing scanners which have the capability to identify thr eat items and respond automatically to them without necessary use of the whole body image (National Research Council, 87). Improvements on current scanners are underway with testing been done first. These modifications will enable scanners to show images of generic figures with boxes identifying threats to screeners instead of portraying actual body images. TSA is thus making a big progress in ensuring passengers privacy is prevented while still efficiently scanning for threat items on passengers’ bodies. Conclusion Though the government has improved security in commercial airports within US, introduction of TSA and implementation of full body scanners has led to problems. Although most of the passengers are happy about full body scanners and feel more secure when flying, some passengers has seen this as a violation of their human right. Use of full body scanners has thus brought about mixed reaction among passengers. Court petitions against use of full body scanners have bee n ruled out even though they violate a constitutional right of personal privacy. TSA has thus taken it their responsibility to address the issue of privacy violation on passengers. TSA has applied the strategy of scanning passengers through use of burled images that do not reveal actual nakedness of passengers. TSA has thus modified scanners to accommodate for privacy of passengers. By doing this, TSA will reduce scanning resistance from passengers as their privacy is protected. This will also encourage those passengers who have not been flying on fear of privacy violation and health risk to feel secure again to fly. Works Cited Bart, Elias. â€Å"Changes in Airport Passenger Screening Technologies and Procedures: Frequently Asked Questions.† Congressional Research Service. 26 Jan. 2011. Web. Brain, M. How Airport Full-Body Scanners Work – and the huge debate around the TSA right now. HowStuffWorks, Inc., 17 Nov. 2010. Web. Chad, C. Homeland Security Department: FY 201 1 Appropriations. Philadelphia: DIANE Publishing, 2011. Print. National Research Council. Assessment of millimeter-wave and terahertz technology for detection and identification of concealed explosive and weapons. New York: National Academies Press, 2007. 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