St. Vincent Hospital Worcester Mission and Values and...

Part 1 Mission and Values Institution: St. Vincent Hospital, Worster, MA Mission Statement: St. Vincent Hospital is a medical institution dedicated to providing quality patient care with unrelenting attention to clinical excellence, patient safety and an unparalleled passion and commitment to assure the very best healthcare for those we serve. Vision: To be the hospital of choice for patients, physicians and employees in Central Massachusetts because of our preeminent patient care and teaching programs. To be well recognized as a technology leader in New England. To be the academic center of choice for residents and healthcare professionals. To be a prominent community member known for meeting the healthcare needs of the entire community through incomparable patient care and wellness programs. Analysis: Why do we exist? We exist to provide quality patient care to the community we serve. What business are we in? We are in the healthcare business. What is our most important service? To provide unrelenting healthcare excellence to our community and client base. Who are our clients? Any patient visiting the hospital, particularly that of the region surrounding Worster, Massachusetts. Why do they come to us? For quality healthcare, our specialists, and our staff. How have we changed in the past five years? Improved access to lower income and the non-insured, added specialists, added equipment, upgraded conveniences (parking and rooms). What are our unique strengths

Analysis of Oedipus by Sophocles and Othello by William Shakespeare Free Essay Example, 1500 words

Othello is repentant when he comes to know the whole truth and commits suicide out of the guilt of killing his innocent wife. Othello is deceived by Iago and Oedipus is doomed by his own destiny. But the difference between their plights is that Oedipus had no control upon his fate but Othello could have changed his fate if he was not so gullible. Oedipus was destined by a superior power to kill his father and marry his mother, while Othello was responsible for his ruin. Oedipus did not kill his father or marry his mother intentionally, but those crimes happened because of some external superior forces, which was not under his control. He kills Laius as he is ignorant of the fact that Lauis is his biological father. Even when he becomes King of Thebes, he strives to find the killer of Lauis unaware of truth that he has taken the life of Lauis. So, Oedipus was not responsible for his crimes he was fated to do so. His life was predestined so he was at no fault at killing his own father . We will write a custom essay sample on Analysis of Oedipus by Sophocles and Othello by William Shakespeare or any topic specifically for you Only $17.96 $11.86/page Although he did not harm his biological parents intentionally but mainly to save his kingdom, god or fate played its part. Salvation becomes annihilation; the tragic does not take place in the hero's downfall, but rather in the fact that man meets his demise along the very path he took up to escape his demise.

Essay on Medieval Art - 1111 Words

In the art world, the medieval periods were traditionally though to be the unproductive phase of Europe between the decline of Rome and the Renaissance. Our modern feelings toward medieval art are far more appreciative. The main intent of Medieval art was to express Christianity which was also a common bond between a wide spread and diverse Europe. For this reason most of the art found from medieval times originated in monasteries and churches. European art during the Middle Ages can be divided into four periods. These four periods include Celto-Germanic art which ranged from 400 to 800 A.D. and was important in metal work. Carolingian art ranged from 750 to 987 A.D. overlapping 50 years of the Celto-Germanic period. The period of†¦show more content†¦A major difference between the two was that Carolingian architects used stone only for important buildings such as churches and castles. Their buildings and plans for unfinished buildings show that a major factor in Carol ingian architecture was length. This was both appealing to the eye and practical, leaving room for extra altars and separate entries. The Carolingian style is of small dimensions. Most of this style pulls its influence from Byzantine artwork. An explanation for the sudden change from Celto-Germanic styling can be attributed to the new minuscule form of writing, remarkable for its clarity and form (Pioch). Metal work from this time period is rare although writings tell us that goldsmiths and enamel workers remained active. Romanesque The art of the Romanesque period was characterized by the revival of sculptures and fresco painting. These were common elements of architecture. Along with those architectural advancements the period produced frequent examples of realism as well as a heightened emphasis on emotion and fantasy. The crusades acted as a main contributor to this time period lending more religious and revolutionary imagery. Examples of Romanesque sculpture are dated back to the last decade of the eleventh century and then first decades of the twelfth. The primary source of artistic patronage was provided by the monasticShow MoreRelated Medieval Art Essay1064 Words   |  5 PagesMedieval Art In the art world, the medieval periods were traditionally though to be the unproductive phase of Europe between the decline of Rome and the Renaissance. Our modern feelings toward medieval art are far more appreciative. The main intent of Medieval art was to express Christianity which was also a common bond between a wide spread and diverse Europe. For this reason most of the art found from medieval times originated in monasteries and churches. European art during the Middle AgesRead MoreRelationship Between Religion and Art in Medieval, Renaissance and Contemporary Times2657 Words   |  11 Pagesold belief that a perfect soul meant a perfect outward appearance (Smart 122). She is famous and celebrated, and is visited by Christians from every nation. In another part of the world, The Holy Virgin Mary by Chris Ofili resides in the Brooklyn Art Museum. It is a painting of Mary atop a pile of elephant feces, the Virgin herself made with the same substance, while surrounded by cutouts from pornographic magazines. The work has stirred much controversy but today still sits in the museum for theRead MoreArt : Comparing Medieval Art to Renaissance Art1248 Words   |  5 PagesArt Appreciation Name: Chadwick West Instructor: xxxxxxxxxxxx Course: Art Appreciation, ART 137 School: xxxxxxxxxxxxxxx December 19, 2012 Comparing Medieval Art to Renaissance Art Medieval art period Medieval art covers a large scope of time. The period covered over 1000 years of art in Europe, Middle East and North Africa. The period was characterized by major art movements based on national art and regional art. There was alsoRead MoreThe Heart : Reading And Writing The Medieval Subject976 Words   |  4 Pagesof the Heart: Reading and Writing the Medieval Subject†, written by Eric Jager, he states that in the world of visual art in the medieval era, â€Å"book of the heart† was a commonly used image. Mr. Jager point out the different trends the term â€Å"book of the heart† goes through. Focusing on how the term went from literal to a commonly used figurative phrase, he tries to show how a frequently used term made such an impact on the past and the present. Using medieval art, literature, and other authors’ worksRead MoreThe Importance Of Childhood In Medieval Art917 Words   |  4 Pagesearly paintings and pictures. Aries (1996) pointed out â€Å"Medieval art did until about the twelfth century did not know childhood or did not attempt to portray it† (p.33, which demonstrates that ancient artists did not view or assumed the value of childhood during the time. In this regard, this paper outlines how medieval art disregarded the importance of childhood by ignoring it and portraying children as a less important aspect of their art. Art is believed to have started way before the coming of ChristRead MoreEssay on Innovation During the Middle Ages 2066 Words   |  9 PagesThe Middle Ages, contrary to its name, was a dynamic period of innovations. Throughout this period, visual arts were employed to communicate important messages to the public as well as private wealthy patrons. A variety of mediums were used to disseminate ideas. Though, the sense of decorum shifted, the purpose of these moralizing images of religious figures remained the same. Art was, as it still is an extremely useful and powerful tool for both religious and political advancements. The two piecesRead MoreArt : An Important Center Of European Medieval Art1015 Words   |  5 PagesIt is amazing how something that is recognized as an important center of European Medieval art is looked upon by most of the world as a place where you can snap a cool picture of yourself ‘leaning’ on the Tower of Pisa. A place detailed, yet decayed†¦ a place with four monuments, yet recognized as one center†¦ a place representing life, yet death. The aura surrounding this square makes me just want to sit on the grass and read or write or think. I just want the stony intricate building to envelop myRead MoreEssay on Medieval vs. Renaissance Art887 Words   |  4 PagesMedieval vs. Renaissance Art Art during the Italian Renaissance differed from art during the Middle Ages. The two have contrasting characteristics and concepts. To the people in the medieval world, religion was their life. Everything in daily life focused around the church and God (Modern World 164). Medieval culture influenced the arts; this was evident in the religious themes. During the Italian Renaissance, painters and other artists focused on the portrayal of a more humanistic way ofRead MoreEssay about The Medieval Synthesis in the Arts 1023 Words   |  5 PagesThe Medieval Synthesis in the Arts ca. (1000-1300) thirteen century Gothic Church. The Chartres Cathedral Church is one of the most important in France. After a fire in 1134 destroy the town of Chartres the west front of the cathedral. The rebuilding of the west facade between 1145-50. It was once known as Notre Dame de Chartres but today is known as Chartres Cathedral. This church has the essential parts of a Christian basilica. The cathedr al is locates in the town of Chartres, Northwester FranceRead MoreMedieval Art And Architecture Of The Gothic Architecture909 Words   |  4 PagesThe term Gothic comes from Giorgio Vaasari, he used the term to ridicule the medieval art and architecture. Putting the art aside, the architecture of the period was quite awesome, cathedrals stand today as a testament to this. The Gothic style was birthed in France as the Romanesque style evolved. The Saint-Denis was the first Gothic cathedral; it was designed Abbot Suger in 1144. Gothic Cathedrals were marvels in their time as they towered above the cities, they frequently reached over 150 meters

Prevent Coercive Prayer In Public Schools Essay - 1392 Words

Prevent Coercive Prayer in Public Schools The First Amendment to the Constitution of the United States of America reads: quot;Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof.quot; This amendment, commonly called the Establishment Clause, forms the foundation of the right of every American to practice their chosen religion freely and without the interference of the government. In 1947, the Supreme Court issued a statement emphasizing the separation of school and state based on this amendment. Students are entitled to the right to express their religious beliefs in school, but it is unconstitutional for the administration to endorse or discriminate against any religion. Due to†¦show more content†¦nbsp;nbsp;nbsp;nbsp;nbsp;There are several obvious fallacies in this argument. The first is the assumption that morals must be taught in public schools. Many people hold the belief that it is the duty of the students parents, and not the responsibility of the school system, to teach the students matters of ethics. Another mistake is to assume that a moral law cannot be taught without the use of religion. There are many logical, non-religious reasons for following a moral code that is acceptable to this society. If one does not agree to follow the morals of the rest of the citizens of the U. S., one will quickly be incarcerated. The American people are already under the power of an entity which wields immense power and has the capacity to punish those who do not conform to societys ideals: the federal government. nbsp;nbsp;nbsp;nbsp;nbsp;Often, debaters in favor of coercive prayer in school feel themselves compelled to quote statistics and percentages, a practice which is not usually useful to the debate in general because there is rarely any proof to link the rampant rise of quot;sinquot; with the practice of school-endorsed prayer. quot;Since the court outlawed prayerÃ…  divorce doubled, teenageShow MoreRelatedPrayer in School Essay example1375 Words   |  6 Pagesthough public schools today are without school prayer, most schools have replaced prayer, with a Silent moment of reflection. Also, the assumption if there is a God or not is a big question as well. I think prayer should be re-instated into schools, because children should be able to express religion freely. I also feel that lack of discipline; youth pregnancy, dropouts, and violence in schools are other issues that can be more controllable if there were religious classes and school prayer. PublicRead MoreAlabama V. Jaffree ( 1985 )1737 Words   |  7 Pagessilence for meditation or voluntary prayer violate the First Amendment Establishment Clause that is applied to the states by the Fourteenth Amendment? Facts of the Case: The case of Wallace v. Jaffree calls into question the constitutionality of an Alabama statute that authorized teachers to lead a one-minute period of silence for â€Å"meditation or voluntary† prayer in all public schools. Ishmael Jaffree, the parent of three students in the Mobile County Public School system filed a complaint that twoRead MoreReflecting on Religious Expression and School Prayer Essay1772 Words   |  8 Pagesthat need refining. In reflecting on religious expression and school prayer, it is important to realize the current legal issues and policies that should inform the regulation of such within the context of the school. Organized prayer in the public school setting, whether in the classroom or at a school-sponsored event, is unconstitutional. The only type of prayer that is constitutionally permissible is private, voluntary student prayer that does not interfere with the schools educational missionRead More An Analysis Of Tibets Governmental System and the Dalai Lama as Head of State4635 Words   |  19 Pagesbecause a power vacuum was created and used their power to develop their autonomous political role. The monasteries were able to provide some security in a situation of great political instability, and there were no effective secular authorities to prevent them from assuming this role.[4] Therefore, the secular rulers, left with no other option, joined forces with the monasteries to strengthen the ir own position and as a result increased the wealth and prestige of the monasteries. Monasteries roseRead MoreLgbt Community : The United States And The World Of The 21st Century8181 Words   |  33 PagesThere have been so many deaths, coercive and voluntary because of the difficulty of living as a gay/ lesbian/ bisexual person. Researchers have shown that suicide among lgbt youth is higher than the general population. Surprisingly, unlike many other countries worldwide, the U S has many projects working for lgbt youth to prevent suicides- â€Å"The Trevor Project,† â€Å"National Suicide Prevention Lifeline† and â€Å"It Gets Better† project are examples. With a goal to prevent lgbt youth suicides, a smartphoneRead More Why Women Stay in Violent Relationships Essay4419 Words   |  18 Pagesmen. In addition to living below the poverty level, the men are unemployed or lower skilled, use drugs; have a different religion than their partner; saw their father h it their mother; are not married to but live with their partner; have some high school education; are between 18 and 30; or their partners use severe violence toward children at home. An analysis of severe husband-to-wife domestic violence indicates that husbands who were sober during the incident tend to blame their wives for theRead MoreCultural Anthropology6441 Words   |  26 Pagesin Figi: syncretism, seating position, kava drinking session Islam: youngest of the world religions, second largest world religion, based on the teachings of Mohammad, Sumi (85%) and Shi’a (15%) are the 2 major branches. 5 pillars of focus. Daily prayer, fasting, ohms to the poor, pilgrimage to Mecca. African Religions: Myths about a split between creator diety (God) and Humans. - a pantheon of supernaturals, close links with physical healing, altars with shrines - elaborate initiation andRead MoreSociology and Group41984 Words   |  168 Pagesself-help group. b. social group. c. learning group. d. service group. e. public group. Answer: b. social group. . Your family is an example of a a. primary group. b. social group. c. public group. d. service group. e. none of the above Answer: a. primary group. . A local Alcoholics Anonymous chapter is an example of a a. primary group. b. self-help group. c. learning group. d. service group. e. public group. Answer: b. self-help group. . Guests who appear on talk shows and interactRead MoreCRM 1301 Midterm uOttawa Carolyn Gordon Essay10218 Words   |  41 Pagesinfected he hadnt Trial by cold water: accused would have their hands and feet tied. if they sank, they were innocent; if they floated they were not 5 types of evidence to convict Trial by clever test: individual would have to say the Lord’s Prayer. Those that were guilty would say it backwards or make a mistake Individual testimony: one persons word against another Physical marks of the devil: based on physical appearance and if there’s an abnormality, they’re working with the devil (wartRead MoreFrom Salvation to Self-Realization18515 Words   |  75 Pagesresponsibility, and a rigid morality of selfdenial. By the early twentieth century that outlook had begun to give way to a new set of values sanctioning periodic leisure, compulsive spending, apolitical passivity, and an apparently permissive (but subtly coercive) morality of individual fulfillment. The older culture was suited to a production-oriented society of small entrepreneurs; the newer culture epitomized a consumption-oriented society dominated by bureaucratic corporations. 1 2It is easy to exaggerate

The Women s Suffrage Movement - 961 Words

Late 19th century leader of the women’s suffrage movement, Lucy Burns was born in Brooklyn, New York on July 28, 1879 to a family that believed in gender equality. Her father Edward Burns believed that women should have an education and that they should work to improve the society. As the fourth child of the eight, Lucy Burns grew up as a pro women’s suffragist who later co-founded the Congressional Union with Alice Paul. (American) Burns graduated from Vassar College in Poughkeepsie, New York in 1902, but continues to seek for knowledge. She later went to Yale University in New Haven, Connecticut, University of Berlin, University of Bonn, and University of Oxford in Germany. After being educated from multiple colleges, she went seeking for opportunities for jobs, but realized that there’s are very limited options for women to choose from. Lucy taught English at Erasmus Hall, a public school in Brooklyn even though teaching wasn’t what she really wanted t o pursue as a job career. (American) While in Germany, Burns met Emmeline Pankhurst who was a suffrage activist. Emmeline Pankhurst was the leader of Women s Social and Political Union (WSPU). Also, the same year Burns also met Alice Paul, a New Jersey Quaker, who was also under the Women’s Social and Political Union. There, Burns and Paul worked together and participated in radical protests for women’s suffrage. The shared interest in promoting women’s suffrage led the two to form a close bond. In 1912, Burns and PaulShow MoreRelatedWomen s Suffrage And The Suffrage Movement Essay1492 Words   |  6 Pagesnyone know what the Women’s Suffrage is about? The Women’s Suffrage Movement is about the struggle for women to have equal rights as men such as vote, and run for office.What about the leaders of the suffrage? The most well known women’s rights activists were Susan B. Anthony, and Elizabeth C. Stanton. Does anyone know what amendment gav e women the right to vote? The nineteenth amendment. The nineteenth amendment to the United States forbids any US citizen to be denied the right to vote based onRead MoreThe Women s Suffrage Movement1553 Words   |  7 Pagesall American women had the right to vote, and were granted the same rights and responsibilities as men in terms of citizenship. Until this time, the only people who were allowed to vote in elections in the United States were male citizens. For over 100 years, women who were apart of the women’s suffrage movement fought for their right to vote, and faced many hardships and discrimination because of it. The American women’s suffrage movement was one of the most important political movements in historyRead MoreThe Women s Suffrage Movement1077 Words   |  5 PagesLife for women before August 18th,1920, was unequal to men (Adams, page 11). They did not have the right to vote nor were they able take action in anything. They also did not have a say in anything surrounding them. Government decisions were only taken by men. As years went by, women felt the need that they had to have a say in stuff. Today nearly fifty percent of the population in the United states are Women according to census. Considering that the average woman takes part of governmental electionsRead MoreThe Women s Suffrage Movement Essay1153 Words   |  5 PagesFor decades, women struggled to gain their suffrage, or right to vote. The women’s suffrage movement started in the decades before the Civil War, and eventually accomplished its goal in the year of 1920 when the 19th Amendment was ratified into the U.S. Constitution. After the U.S. Civil War, the women’s suffrage movement gained popularity and challenged traditional values and sexism in the country; the increase of progressive social values benefited the women suffragists by allow ing them to succeedRead MoreThe Women s Suffrage Movement1952 Words   |  8 Pagesdocument. She was one of the earliest woman suffrage activists and her words towards her husband would eventually snowball into one of the most remembered suffrage movements in the history of the United States (Revolutionary Changes and Limitations). The women’s suffrage movement picked up speed in the 1840-1920 when women such as Susan B. Anthony, Carrie Chapman Catt, and Alice Paul came into the spot light. These women spearheaded the women suffrage movement by forming parties, parading, debating,Read MoreThe Women s Suffrage Movement1443 Words   |  6 PagesThe woman suffrage movement, which succeeded in 1920 with the adoption of the Nineteenth Amendment, coincided with major national reform movements seeking to improve public education, create public health programs, regulate business and industrial practices, and establish standards agencies to ensure pure food and public water supplies . In 1870, the first attempt that Virginia women, as a campaign, fought for the right to vote in New Jersey when native Anna Whitehead Bodeker invited several men andRead MoreThe Women s Suffrage Movement889 Words   |  4 Pagesled the campaign for women’s suffrage during Wilson s administration. 2. NAWSA: National American Woman Suffrage Association. Founded by Elizabeth Cady Stanton and Susan B. Anthony to secure the vote for women. 3. True Womanhood: (1820s-1840s) Idea that the ideal woman should possess the traits of piety, purity, domesticity submissiveness. 4. President Woodrow Wilson: Was against the women’s suffrage movement. 5. Jeannette Rankin (Montana): In 1916, before women could legally vote, she becameRead MoreThe Women s Suffrage Movement963 Words   |  4 Pagesonce quoted, â€Å"If you want the rainbow, you have to put up with the rain.† This quote helps understand the impact the Women’s Suffrage Movement makes on the present day. In 1848 the battle for women’s privileges started with the first Women s Rights Convention in Seneca Falls, New York. On August 26, 1920, the 19th Amendment, which provided full voting rights for women nationally, was ratified in the United States Constitution when Tennessee became the 36th state to approve it (Burkhalter). FreyaRead MoreWomen s Suffrage Movement : Women1440 Words   |  6 PagesLakyn Young Mrs.Martinez English IV, 1st hour April 24, 2016 Women’s Suffrage Movement In the late 1800’s through the early 1900’s, women were not given the rights they have today and were being mistreated, but because of a few brave women who gave up their lives to fight for what they knew was right, this all changed. Many of these women were educated and brave, but were still denied their rights. Women have suffered through this long battle to get what they knew they deserved and took time outRead MoreWomen s Suffrage Movement : Women1440 Words   |  6 PagesLakyn Young Mrs.Martinez English IV, 1st hour April 24, 2016 Women’s Suffrage Movement In the late 1800’s through the early 1900’s, women were not given the rights they have today and were being mistreated, but because of a few brave women who gave up their lives to fight for what they knew was right, this all changed. Many of these women were educated and brave, but were still denied their rights. Women have suffered through this long battle to get what they knew they deserved and took time out

Same Ratio Of Allocation Of Impairment Loss -Myassignmenthelp.Com

Question: Discuss About The Same Ratio Of Allocation Of Impairment Loss? Answer: Introducation Accounting of Impairment of assets come under the purview of Accounting Standard 136 (AASB 136). This accounting standard made under section 334 of the corporations Act 2001. AASB 136 recognises and measures the impairment loss of non-financial assets those not covered under in any AASBs. Further this standard will also specify the methods of performing impairment tests, timings of conducting indication test as well as combination of assets under tests. Further AASB 136 also prescribes the method of reporting losses of impairment in financial reports, reversal conditions of impairment losses and last but not the least disclosure methods and the requirements (AASB-136, 2007). The main purpose of this standard is to assure that entities cannot carry assets more than the recoverable amount. Entities are required to impaired assets and charge impairment loss in the books of accounts. It includes an exception which states that if the carrying amount is more than the amount to get recovered through use or sale of asset, then in that case entities can carry assets more than the recoverable amount in their books (Paragraph 1). This standard is applicable to those entities which prepares books of accounts in accordance with Corporation Act 2001 (AASB-136, 2007). This standard applicable to non-financial assets such as buildings, furniture, fixtures, subsidiaries, associates, joint ventures, equipment, goodwill, machineries etc. (AASB-136, 2007). Further Paragraph 2 of AASB 136 states that the applicability of this standard does not extend to book impairment loss of inventories, construction contracts assets, deferred tax assets, investment property valuing under AASB 140 and other assets which cover its valuation under AASB 119, AASB 139, AASB 5 and AASB 141 etc. (AASB-136, 2007). According to paragraph 9 of AASB 136, every entity shall assess at each reporting date the indication of asset impairment and that indication can be gathered either through outer sources or inner sources of information. If any sort of indication exists, the recoverable amount will be estimated by the entity for that particular asset. Apart from indication, entities can also test for impairment to those intangible assets having infinite life plus those which are not available for use and for goodwill also on a yearly basis by comparing recoverable amount with the carrying amount (AASB-136, 2007). Now the calculation of recoverable amount is stated in paragraph 19-57 of AASB 136 which states that recoverable amount of asset or cash generating unit is higher of the two: fair value minus cost to sell and the value in use (AASB-136, 2007). Paragraph 25-29 of AASB 136 describes Fair value minus cost to sell. It means the value obtainable at the arms length price at the time of sale of cash generating units or assets minus disposal costs if any (AASB-136, 2007). Value in use means proposed Present value of cash flows derived from cash generating units or assets. If in case any amount (that is either value in use or fair value less cost to sell) is higher than carrying amount of assets or cash generating units then the other amount does not need to calculate because assets or cash generating units does not gets impaired. If it is not possible to estimate recoverable amount, then in such circumstances AASB 136 requires the arbitrary allocation of impairment losses to the assets or cash generating units excluding goodwill (AASB-136, 2007). After the above estimation, asset is impaired and the impairment loss is computed. The formula for Impairment loss = carrying amount less recoverable amount (AASB-136, 2007) Carrying amount means the net amount of assets or cash generating units after deduction of accumulated depreciation and accumulated impairment loss amount. According to Paragraph 59-64 of AASB 136, measurement and the recognition of impairment loss for individual assets is stated whereas under paragraph 65-108 of AASB 136, measurement and the recognition of impairment loss for the cash generating units or goodwill it is described (AASB-136, 2007). Paragraph 60 of AASB 136 Impairment loss must be recognised instantly in the statement of profit and loss account for non-revalued assets (AASB-136, 2007). After the recognition of impairment loss, the depreciation amount will be modified as per the revised carrying amount of assets. Cash Generating Units According to Paragraph 6 of AASB 136, Cash generating unit means group of assets that produces cash inflows which are not related to the cash inflows of other assets. Cash generating units must be regularly identified for the same assets unless otherwise specified. If after conducting test indication of impairment, recoverable amount shall be computed for the cash generating units only if recoverable amount of individual assets cannot be estimated. Recoverable amount for cash generating units shall be calculated same as per the calculation of individual assets. Paragraph 104 of AASB 136 describes the impairment loss for a cash generating units. As discussed above, impairment loss of cash generating units shall be recognised only when carrying amount of group of assets are more than recoverable amount of group of assets (AASB-136, 2007). For cash generating units, amount of impairment loss shall be apportioned in the following order to reduce the carrying amount: Firstly, reduce the goodwill carrying amount which was earlier allocated to the cash generating units, and Secondly, reduce the carrying amount of other assets in a group on the basis of pro-rata. Reversal of an impairment loss for a Cash generating units is described under Paragraph 122-123 of AASB 136. Reversal amount of impairment loss shall be apportioned in the same ratio of allocation of impairment loss (AASB-136, 2007). Disclosure requirements of this standard: This standard discloses following items: Amount of impairment loss Reversal of Amount of impairment losss References AASB 136. (2007). Impairment of assets. retrieved on 18 September 2017 from https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf.

International business paln Essay Example For Students

International business paln Essay Business Plan: Johnson Stepps Consulting Johnson Stepps Consulting will be formed as a consulting company specializing in the marketing of high technology products in international markets. The mission at Johnson Stepps Consulting will be to offer high-tech manufacturers a reliable, high quality alternative to in-house resources for business development, market development, and channel development on an international scale. A true alternative to in house resources offers a very high level of practical experience; know how, contacts, and confidentiality. Clients must know that working with Johnson Stepps Consulting is a more professional, less risky way to develop new areas even than working completely in house with their own people. Johnson Stepps Consulting must also be able to maintain financial balance, charging a high value for its services, and delivering an even higher value to its clients. Our initial focus will be development in the European and Latin American markets, or for European clients in the United States market. Excellence in fulfilling the promise completely confidential, reliable, trustworthy expertise and information. Developing visibility to generate new business leads. Leveraging from a single pool of expertise into multiple revenue generation opportunities: retainer consulting, project consulting, market research, and market research published reports. The total projected start up expenses (including legal costs, logo design, stationery and related expenses) come to $73,000. Start up assets required include $3,000 in short term assets (office furniture, etc. ) and $1,000,000 in initial cash to handle the first few months of consulting operations as sales and accounts receivable play through the cash flow. Johnson Stepps consulting is a new company providing high-level expertise in international high-tech business development, channel development, distribution strategies, and marketing of high tech products. It will focus initially on providing two kinds of international triangles: Providing United States clients with development for European and Latin American markets. Developing a market for our European and Latin American clients. As it grows it will take on people and consulting work in related markets, such as the rest of Latin America, and the Far East, and similar markets. As it grows it will look for additional leverage by taking brokerage positions and representation positions to create percentage holdings in product results. The corporation will be based in San Francisco, owned by its principal investors and principal operators. Some services we will provide are expertise in channel distribution, channel development, and market development, sold and packaged in various ways that allow clients to choose their preferred relationship: these include retainer consulting relationships, project based consulting, relationship and alliance brokering, sales representation and market representation, project-based market research, published market research, and information forum events. The company locations and facilities will be established in the Silicon area of California, the heart of the U.S. high tech industry. We will offer our customers the expertise a high-technology company needs to develop new product distribution and new market segments in new markets. This can be taken as high-level retainer consulting, market research reports, or project-based consulting. 1. Retainer consulting: We represent a client company as an extension of its business development and market development functions. This begins with complete understanding of the client companys situation, objectives, and constraints. We then represent the client company quietly and confidentially, sifting through new market developments and new opportunities as is appropriate to the client, representing the client in initial talks with possible allies, vendors, and channels. 2. Project consulting: Proposed and billed on a per-project and per-milestone basis, project consulting offers a client company a way to harness our specific qualities and use our expertise to solve specific problems, develop and/or implement plans, develop specific information. 3. Market research: Group studies available to selected clients at $5,000 per unit. A group study is packaged and published, a complete study of a specific market, channel, or topic. Examples might be studies of developing consumer channels in Japan or Mexico, or implications of changing margins in software. 1. .u29048b0d9f17120d7bcd2b0abc9dc5ab , .u29048b0d9f17120d7bcd2b0abc9dc5ab .postImageUrl , .u29048b0d9f17120d7bcd2b0abc9dc5ab .centered-text-area { min-height: 80px; position: relative; } .u29048b0d9f17120d7bcd2b0abc9dc5ab , .u29048b0d9f17120d7bcd2b0abc9dc5ab:hover , .u29048b0d9f17120d7bcd2b0abc9dc5ab:visited , .u29048b0d9f17120d7bcd2b0abc9dc5ab:active { border:0!important; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .clearfix:after { content: ""; display: table; clear: both; } .u29048b0d9f17120d7bcd2b0abc9dc5ab { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u29048b0d9f17120d7bcd2b0abc9dc5ab:active , .u29048b0d9f17120d7bcd2b0abc9dc5ab:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .centered-text-area { width: 100%; position: relative ; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u29048b0d9f17120d7bcd2b0abc9dc5ab:hover .ctaButton { background-color: #34495E!important; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u29048b0d9f17120d7bcd2b0abc9dc5ab .u29048b0d9f17120d7bcd2b0abc9dc5ab-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u29048b0d9f17120d7bcd2b0abc9dc5ab:after { content: ""; display: block; clear: both; } READ: Resolved: That colleges and universities have a mo Essay The most significant competition is no consulting at all, companies choosing to do business development and channel development and market research in-house. Their own managers do this on their own, as part of their regular business functions. Our key advantage in competition with in-house development .