Hindi Literature Essay

Accomplishments: Premchand carried authenticity to Hindi writing. Premchand composed on the reasonable issues of the day-communalism, defilement, zamindari, obligation, neediness, imperialism and so on. He kept away from the utilization of exceptionally Sanskritized Hindi and rather utilized the vernacular of the average citizens. Premchand famously known as Munshi Premchand was one of the best artistic figures of present day Hindi writing. His accounts clearly depicted the social situation of those occasions. Premchand’s genuine name was Dhanpat Rai Srivastava. He was conceived on July 31, 1880 in Lamahi close Varanasi where his dad Munshi Azaayab Lal was an assistant in the mail station. Premchand lost his mom when he was only seven years of age. His dad wedded once more. Premchand was near his senior sister. His initial instruction was in a madarasa under a Maulavi, where he learnt Urdu. At the point when he was concentrating in the ninth class he was hitched, much against his desires. He was just fifteen years of age around then. Premchand lost his dad when he was sixteen years of age. Premchand was left liable for his stepmother and stepsiblings. He earned five rupees a month coaching a lawyer’s kid. Premchand breezed through his registration test with incredible exertion and took up a showing position, with a month to month compensation of eighteen rupees. While working, he concentrated secretly and passed his Intermediate and B. A. assessments. Afterward, Premchand filled in as the appointee sub-investigator of schools in what was then the United Provinces. In 1910, he was pulled up by the District Magistrate in Jamirpur for his collection of short stories Soz-e-Watan (Dirge of the Nation), which was marked dissident. His book Soz-e-Watan was prohibited by the then British government, which consumed the entirety of the duplicates. At first Premchand wrote in Urdu under the name of Nawabrai. Be that as it may, when his novel Soz-e-Watan was seized by the British, he began composing under the nom de plume. Before Premchand, Hindi writing comprised primarily offantasy or strict works. Premchand carried authenticity to Hindi writing. He composed more than 300 stories, twelve books and two plays. The tales have been aggregated and distributed as Maansarovar. His acclaimed manifestations are: Panch Parameshvar, Idgah, Shatranj Ke Khiladi, Poos Ki Raat, Bade Ghar Ki Beti, Kafan, Udhar Ki Ghadi, Namak Ka Daroga, Gaban, Godaan, and Nirmala. Premchand was an incredible social reformer; he wedded a kid widow named Shivarani Devi. She composed a book on him, Premchand Gharmein after his passing. In 1921 he addressed Gandhiji’s call and left his activity. He attempted to produce energy and nationalistic slants in the general masses. At the point when the proofreader of the diary _Maryaada_ was imprisoned in the opportunity development, Premchand worked for a period as the editorial manager of that diary. A short time later, he filled in as the head in a school in the Kashi Vidyapeeth. The principle normal for Premchand’s works is his intriguing narrating and utilization of straightforward language. His books portray the issues of country and urban India. He kept away from the utilization of profoundly Sanskritized Hindi and rather utilized the lingo of the ordinary citizens. Premchand composed on the practical issues of the day - communalism, debasement, zamindari, obligation, neediness, expansionism and so forth. Premchand’s works have been made an interpretation of into every Indian language, yet additionally Russian, Chinese, and numerous other unknown dialects. He passed on October 8, 1936.

Practical Project Essay Example | Topics and Well Written Essays - 250 words

Viable Project - Essay Example Set the preheat control in an impasse position to stay away from harm and fire if a reverse discharge occurs. Start the propeller and invigorate the motor starter after the propeller has turned at any rate twice. Turn the groundwork switch on irregularly to turn over the motor. When the motor turn over running, hold the introduction for quite a while and at a similar moment opening the choke steadily to get a smooth running. After the motor begins to work easily, open the blend control to the full rich level. Watch the engine’s rpm marker to distinguish any drop of rpm. A drop in rpm shows that the motor has turned over accepting extra fuel from the carburetor and thusly one can discharge the preliminary. To close down the motor, turn off all the fuel siphons and set the gas blend to cut off position. This is important for depleting the motors to close them down naturally. Basically, following the above-examined procedure will prompt a more secure beginning and shutdown of the responding

Tips to manage your small business

Tips to manage your small business Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Tips to manage your small businessUpdated On 24/07/2019Author : Ram kumarTopic : BusinessShort URL : https://hbb.me/2y3tmVE CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogSmall business management is not an easy task. Youre responsible for all the details and it can be overwhelming when you’re keeping track of different details. But there are ways to make things easier and ensure your small business succeeds.1. Keep A Separate Business Bank AccountThere are so many reasons not to mix your personal and business accounts, including jumbled accounting records, personal liability, and tax issues, just to name a few. Mixing your personal finances with business money is a recipe for tax-headaches and unexplained losses.When things get tight, avoid using your personal funds for your business because it will certainly create problems you will have to handle later on.Keeping your businessâ €™s finances separate will help you to keep proper record and make it easier to gauge profitability.The best way to ensure that your expenses are separated is to set a business budget and personal budget and perhaps the use of small business bookkeeping software. And its important to adhere to them strictly and separately in order to avoid using business loans and credit cards for your personal finances.2. Negotiate With Vendors Before Entering Into A Contract Or AgreementSometimes you have to negotiate for a better deal. With so many vendors out there its crucial to do your research before deciding who to choose. When contracting with suppliers or making purchases from vendors, try searching for a good bargain. Don’t forget to review purchase terms like grace periods and late payment penalties when making a decision. At times having an extra 30 days to make a payment can save you a significant amount.3. Make Your Payments On Time, Every TimeIt is important that you make all your payments by the due date. Paying your business bills diligently is good for your record and reputation. Late fees on loans and credit cards can cost you a lot, but incurring small late fees on utility and vendor bills consistently adds up, too. Also, paying your taxes too late can result in severe penalties.Consider setting up monthly reminders to ensure you pay your business bills. For new businesses, in particular, the profit-loss margins are thin. So its important to avoid late fees in order to operate profitably.READThe Best Smartphones for Stock Trading in 20194. Keep Track Of EverythingCreate written systems for everything in your business because you will benefit greatly from them in the long run. This is how to train your staff and retain consistency in your business. Know your numbers and make sure you check them on a regular basis and make all important decisions based on these records. Determine how much cash that is required to keep your business running smoothly, and ma ke sure you secure the required cash.5. Small Business Bookkeeping SoftwareMaking the lives of small owners easier, small business bookkeeping software allows you to record expenses and revenue directly into the ledger and automates business management and related tasks. If you run multiple businesses, cloud connectivity helps you keep a single centralized ledger at different locations.Bookkeeping software for small business also makes things easier for you during tax returns preparation and enables you to understand your business situation quickly at a glance.6. Delegate TasksIt is important to keep in mind that small business management is also about managing your staff or employees effectively. You can train your employees how you want things done until you feel they’re ready to take over running parts of the business. Knowing when to delegate tasks can save you a great deal of time and hassles.7. Set Concrete GoalsSmall business management requires you to handle a variety of t asks minding your finances and ensuring customer satisfaction, and more. But, be careful not to lose track of your long-term goals.The best way to stay focused on the big picture is to review your progress on a regular basis to make sure that you are on the right track. Write your goals down and evaluate your business situation regularly.Summing UpSmall business management involves being in charge of many tasks and paying attention to details. These tips can help you manage important aspects of your small business and ensure that you reach your goal.

Differences Between Traditional And Progressive...

1.-Distinguish between traditional and progressive educational ideas. According to the author from the text Philosophical Documents in Education â€Å"Hutchins criticized the progressives for fostering â€Å"the cult of skepticism†Ã¢â‚¬ (Johnson Reed, 2012 p. 121). More so, â€Å"Dewey agrees with the traditionalist that education should aim at the development of thinking skills†(Johnson Reed, 2012 p. 121). 2.- How does Dewey’s characterization of â€Å"thinking† differ from that of the traditionalists? Though, I understood Dewey as partially favoring traditionalist ideas, I think his ideas differ from that of traditionalist when in the text the author states â€Å"the major fallacy of the traditionalist is the belief that the subject matter of a liberal education is fixed in itself (Johnson Reed, 2012 p. 121). I think what Dewey is trying to say is that liberal education is not particularly authentic. 3.-Explain Adler’s distinction between the learning of the generalist and knowledge of the specialist. In the text the authors argues â€Å"to the first of these- the learning of the generalist- I would give the name â€Å"humanities† or, if you will humanistic and philosophical learning, together with the liberal arts-everybody’s business. The second of these- the knowledge of the specialist- I would give the names â€Å"sciences,† including here not only the academic departments ordinarily classified as the physical † (Johnson Reed, 2012 p. 123). Furthermore, what the author is suggesting is that theShow MoreRelatedEducational Philosophy : Traditional And Progressive Style1324 Words   |  6 PagesJohnny Driza Professor Gee ENG 220 27 February 2017 Educational Philosophy From their initial approaches to their ultimate goal, the traditional and progressive style differ in almost every category. While the progressive style is widespread and used in a greater percentage of the world, both it and its counterpart, progressive education, are rooted in the ides of John Dewey, an American education reformer and philosopher. The traditional style sees school more as a preparation for life and focusesRead MoreReflection On Progressivism1379 Words   |  6 Pagesprogressivist believe that the interest of students should be the main source of deciding curriculum and activities. John Dewey ‘father of progressive education’ was a staple part in the development of a progressive approach to education. Although the philosophy has changed overtime with the change of education, the main goals and purpose are still present. â€Å"Progressive education asserted that students must be invested in what they were learning. Dewey argued that curriculum should be relevant to studentsRead MoreProgressive Education in the 1970s Essay1222 Words   |  5 PagesDid Progressive Education Permeate in an Immigrant High School in 1970s? At the end of the nineteenth century, progressive movements emerged and affected many aspects of the United States such as education, culture and politics. Since the rapidly increase of enrollment in high school in this period, educators and reformers desired a apt method to teach these students and debated what should be involved in curriculum. The ideals of progressive education led by John Dewey, who is an American philosopherRead MoreThe Five Basic Principles Of Humanistic Education1318 Words   |  6 Pagesencourages students to work for short term results and prevents true knowledge that remains long after instruction. The fourth humanistic principle believes that both emotional feelings and knowledge are important to the learning process, unlike traditional educators, humanistic teachers do not separate the cognitive and affective domains (Principles, n.d.). Finally, humanistic educators insist that schools provide learners with a safe and secure environment to promote the le arning process (PrinciplesRead MoreThe Philosophical And Sociocultural Influences On Educational Theory And Practice958 Words   |  4 PagesThis history of education is robust in the number of philosophical and sociocultural influences on educational theory and practice. According to the Taking Sides text for ED833, â€Å"Historically, organized education has been initiated and instated to serve many purposes – spiritual salvation, political socialization, moral uplift, societal stability, social mobility, mental discipline, vocational efficiency, and social reform, among others.† The changes that take place in education are a directlyRead MorePhilosophical And Sociocultural Influences On Educational Theory And Practice954 Words   |  4 PagesThis history or education is robust in the number of philosophical and sociocultural influences on educational theory and practice. According to the Taking Sides text for ED833, â€Å"Historically, organized education has been initiated and instated to serve many purposes – spiritual salvation, political socialization, moral uplift, societal stability, social mobility, mental discipline, vocational efficiency, and social reform, among others.† The changes that result in education stem from the everRead MoreWhat Are We Doing Here?1631 Words   |  7 Pagesare not ubiquitous facts. Instead they are ideas abstracted from cultural values. They are ideas concerned with best intentions, and what that means to us. The rhetoric of educational discourse finds commonality in one resonant fact-- we want the best for our students. This idea may lead you to describe our government, our structures, our systems, as â€Å"America the Beautifully Misguided.† For years, prominent pedagogues have sought reform in the educational dossier. They seek a sort of liberation fromRead MoreOnline Education vs Traditional Education1666 Words   |  7 PagesOnline Education vs. Traditional Education Nowadays, with the technology furtherance and the increased use of the internet, online education has gained significant acceptance and popularity all over the world. Not too long ago, online education offered no competition to traditional education .Today, with more choices being offered online, traditional education is now facing a number of challenges in every level. This has as a result, the competition between those two educational programs, having toRead MoreThe Finnish Schooling System1325 Words   |  6 Pageseffectiveness of the Finnish schooling system, as well as the institutional changes that made it possible. It will also enumerate differences when compared to the American, what most of us consider â€Å"traditional† school system. I will also talk about some cultural differences, which can be considered a lurking variable, that may contribute to the different set ups of educational hierarchy. Finally I will show numerical data to support the premise that the finish system is not only more effective but alsoRead MoreEssay about Feminism And Religion1450 Words   |  6 PagesIntroduction It is a perceptible phenomenon that modern ideas and transnational interaction between people brings about so many changes that they come into conflict with the existing norms and belief systems of a society. In fact, the ability to assimilate productive changes and the capacity to discard beliefs that are detrimental to the interest of the society are the essential qualities of a good social order. If a society allows itself to be dominated by beliefs that are not in tune with the

Paganism and Christianity in Beowulf Essay examples

Beowulf is an epic poem that centers around the hero Beowulf, a Geat from Sweden who crosses the sea to Denmark in a heroic quest to save King Hrothgar, king of the Danes and the builder of Herot, and his men from the demonic monster Grendel who kills and feasts on Hrothgar’s warriors. Beowulf’s adventure does not end when he defeats Grendel though, he must also kill Grendel’s mother because she seeks revenge for her son’s death. Once Beowulf kills Grendel’s mother, he goes home and soon becomes the king. However, his last adventure in old age leads him to his death. He fights and slays a vicious dragon with the help of a Geat warrior named Wiglaf. Beowulf pays a heavy toll for his last victory since he dies from the great wounds that the†¦show more content†¦Beowulf believes in fate and â€Å"knew the sea, would point the prow straight to that distant Danish shore† (3 123-124). When Beowulf arrives at Herot, he boasts about himself and brags by saying, â€Å"’the days of my youth have been filled with glory’† (4 142-143). Beowulf describes all of the monsters that he killed and explains that â€Å"’death was my errand and the fate they had earned’† (4 158-159). Beowulf requests to fight Grendel alone and promises to do it without any weapons because he wants all the glory to himself and wants to prove that he is the strongest man on earth. He also seems to know that he will win and says, â€Å"’Fate will unwind as it must’† (4 189). Beowulf is concerned with how people view and perceive him. This shows that Beowulf is concerned about glory and fame rather than morality and right and wrong. If Beowulf was truly a Christian, he would only be concerned with God’s view of him. Unferth, one of Hrothgar’s courtiers, is extremely â€Å"vexed by Beowulf’s adventure, by their visitor’s courage, and angry that anyone in Denmark o r anywhere on earth had ever acquired glory and fame greater than his own† (6 235-239). He challenges Beowulf by saying that Beowulf is foolish and has too much pride and that Beowulf owes his victories in battles to luck. Beowulf replies simply by saying that Unferth’s accusations are false and that â€Å"’No man swims in the sea as IShow MoreRelatedChristianity And Paganism In Beowulf1005 Words   |  5 Pageshero named Beowulf. Beowulf is an epic poem about good versus evil written by an anonymous Christian monk. Paganism was the Geats first religion, and once Christianity became introduced, the religion slowly shifted from paganism to Christianity. Beowulf has successfully exhibited the transition from paganism to Christianity. The epic poem has a shift from Christianity to paganism throughout the poem. There are many symbolic examples that successfully display the transition from paganism to ChristianityRead MoreChristianity And Paganism In Beowulf775 Wor ds   |  4 Pages In Beowulf the differences between Heorot and Grendel’s swamp are personified through setting descriptions, religious context and Beowulf’s heroic traits compared with Grendel’s anathematic characteristics by highlighting the major conflicts between Christianity and Paganism, emphasizing the contrast of man against monster. Christian ideas are ingrained in different characters, the glorious and brave Beowulf exemplifies good Christian values, while Grendel personifies evil in a devil-like characterRead More Beowulf, Christianity, and Paganism Essay963 Words   |  4 PagesBeowulf, Christianity, and Paganism The poem Beowulf is a renowned story that displays many different surroundings and religious beliefs. Some may believe the story of Beowulf portrays pagan beliefs or customs and others believe that the poem is more in agreement with Christian ethnicity. The author of Beowulf uses both Christian and pagan elements in the poem to define the heroic warrior, Beowulf, and the evil dragons. After reading Beowulf the author clearly shows how Beowulf is a man whoRead MoreEssay on Beowulf (Christianity vs. Paganism)689 Words   |  3 PagesChristianity vs. Paganism In the story of Beowulf, there is a noticeable struggle between Christianity and Paganism, and the characters personal battle between the two. Throughout the story the characters display actions that lead towards Paganism and Christianity. Contrary to Pagan belief Beowulf is seen as the epitome of good and beneficent to all of mankind. In Beowulf, the people showed their faith and love in God, however due to horrific events, paranoia caused them to look for a quickRead MoreEssay about Beowulf (Christianity vs. Paganism)664 Words   |  3 Pages Christianity vs. Paganism nbsp;nbsp;nbsp;nbsp;nbsp;In the story of Beowulf, there is a noticeable struggle between Christianity and Paganism, and the characters personal battle between the two. Throughout the story the characters display actions that lead towards Paganism and Christianity. Contrary to Pagan belief Beowulf is seen as the epitome of good and beneficent to all of mankind. In Beowulf, the people showed their faith and love in God, however due to horrific events, paranoia causedRead More Christianity and Paganism in the Epic of Beowulf Essay1800 Words   |  8 PagesChristianity and Paganism in Beowulf The story of Beowulf shows the effect of the spread of Christianity in the early Danish paganistic society that values heroic deeds and bravery above all else. The mythical creatures that Beowulf kills with his supernatural strength make the story into an epic celebrating the life of a great hero. However, blending in among Beowulfs triumphs against the three key creatures, we also see Christian virtues being instilled upon the listeners. The goodRead MoreHow Christianity and Paganism Coexisted in Beowulf Essay634 Words   |  3 PagesBeowulf is a great example of how Christian beliefs and pagan views could coexists so well in a poem. The poem Beowulf written by an unknown Christian monk around A.D. 700 compares the beliefs of many to the new beliefs that are beginning to form around the world. The poem shows how the people of the time thought about their world and how the things around them happened and they think that the devil controls these things.In Beowulf, we explore bo th Christian and pagan beliefs, and how they were ableRead MoreTheme Of Christian And Pagan Elements In Beowulf978 Words   |  4 Pageselements Beowulf was written during the time that society was in the process of converting from Paganism to Christianity. Early Christianity developed in the Roman Empire, where many religions were practiced and formed into paganism. Paganism is commonly used to refer to various, largely unconnected religions and beliefs from that time period. Beowulf was written in England between the 8th and 11th century. The name of the author is unknown, but referred to as the Beowulf Poet. Beowulf is consideredRead MoreThe Dream Of The Rood And Beowulf1488 Words   |  6 Pagespieces â€Å"The Dream of the Rood† and Beowulf there are two powerful kings being represented that are set in overlapping values that benefit their true courageous deeds. Both are considered good, but do they mean the same thing in Christianity and paganism contexts? Specifically, the two pieces both fuse together Christian and pagan ideals to show their two powerful kings represented in two completely different manners. In the literary work Beowulf the character Beowulf is known as the king along withRead MorePaganism In Beowulf953 Words   |  4 PagesThe Impact of Christianity and Paganism in Beowulf Beowulf was composed when England was transitioning from a pagan to a Christian culture. In chapter 3 of A Little History of Literature, it is said that Beowulf was likely written by a Christian monk who inserted Christian themes into the story. This is why Beowulf reflects both Christian and pagan views. These two religions and their elements affect the story in different ways. There are pagan views of fate and fame in Beowulf, but there are

Non Parental Child Care - 966 Words

Non Parental Child Care Non parental Child Care, and the Influences It has on Development Amara Washington SOC312 Nancy Russell July 9, 2012 Non Parental Child Care and the Influence it has on Development In today’s society more and more women are working outside of the homes and are not able to take care of the children on a full time bases. When the parents are unable to tend to their children, they have to seek help from an outside source. Years ago, it was natural for the mother of the children to stay at home and care for them while the father goes to work. But time has changed and there is a major increase in single parenting than before. Even in two parent homes, the mother has to work in order to maintain the house†¦show more content†¦The third style of non parental child care is family daycare. Family daycare is when family members can go through a special screening to care for a child. This program started in 1988 when the National Association for Family Child Care (NAFCC) started the program. The family members have to go through a special screening to see if they qualify to care for the childr en, and have all the necessary equipment needed to properly care for them. One issue that a child may have to deal with is separation from the parent. When children are use to being around their mother, or their parents it may be very difficult for them to leave their parents to be with others, even family. This can cause stress for a child, and anxiety, and could cause stress for a care giver if not properly trained. Also with their cognitive development, when dealing with family members they know what you want done and can be more willing to teach your child, or help your child develop in the way you see fit. The fact is parents have to trust their children to daycare centers, nannies, and family for the nurturing and development of their children. It can be a very hard process to go through, but with the right daycare, or nanny, or even family member you will be able to have some comfort in knowing that their children will be properly cared for. Anytime that a child has to be awa y from their parent in the younger ages, there can be someShow MoreRelatedNon-Parental Child Care963 Words   |  4 Pagesï » ¿Non-parental Child Care Non-Parental Child Care: In the initial years of the introduction of non-parental child care, the major question or concern regarding this practice was whether it was helpful or harmful to children. As the practice has developed since its inception, non-parental child care has become a fact of life in the modern society. This has resulted in the change to the initial question as the main concern of the practice in todays society is on the suitable ecological model ofRead MoreNon-Parental Child Care857 Words   |  4 PagesNon-Parental Child Care A handsome young American couple decides to get married after being romantically involved for just two short years. A few months following their wedding day, the couple decides to have a baby. About one year after conception, the couple is seen embracing the very light of their lives as they hold their baby girl. Although it seems life could not be any better for the couple, they realize that the father’s sole income is not enough to support the entire family. The coupleRead MoreNonparental Child Care and Its Impact on Child Development1382 Words   |  6 PagesNonparental Child Care amp; Its Impact on Child Development LaTonya W. Boyd SOC 312 Instructor Steven Peters 11/28/11 The last century has brought about an increase in the female working populations. Included in this population are mothers who previously provided care for their pre-school aged children. Because of this drastic change, the need for non parental child care has also increased. In this paper, I will discuss the three types of non parental child care and their influence onRead MoreOther Challenges That Parental Leave And Birth And Adoption Unemployment Compensation ( Baa Uc )1155 Words   |  5 Pageschallenges that parental leave and â€Å"birth and adoption unemployment compensation (BAA-UC), face are their opponents who think the government would be overstepping their boundaries if the government stepped in and changed parental leave. These opponents say that it would cost too much money to enforce. Others who are against BAA-UC believe that it is the parents’ concerns to provide for the daycare and the duties that come with raising a child of their own. The people also say parental leave â€Å"goes beyondRead MoreHead Start Participation And School Readiness : Evidence From The Early Childhood Longitudinal Study Birth Cohort Essay1315 Words   |  6 Pagesnonparticipants, who went to state-funded care centers. The second way was examining several school readiness skills, such as being academically, socially, and emotionally being ready. The third way was by employing multiple imputation and propensity score matching to address the issues of missing data and selection bias (Lee et al, 2014). The last way they looked at the data was examining the associations between Head Start and children s readiness differing by parent-child relationships and program factorsRead MoreThe Alcohols/Drug Scale Identifies Use in Youth1278 Words   |  6 PagesKrysik, 2008). Chi-square and t- tests were used to investigate differences between maltreated and non-maltreated female juvenile offenders (Roe-Sepowitz and Krysik, 2008). The results indicate that a majority of 118 female juvenile sex offenders had many environmental stressors in their childhood. The environmental stressor include poor household conditions, broken and messy families, low parental care or contact, substance and alcohol use, and severe school and psychological issues, etc. Female juvenileRead MoreWhy Parents Should Not Leave After The Divorce Essay1673 Words   |  7 Pagesparents’ emotional, psychological, and financial stability and has been shown to also influence parent’s relationships with their children. This essay will discuss ways in which children of divorced parents can be affected by said divorce, compared to non-divorced parent’s children. Many states recognize some form of joint or shared custody that afï ¬ rms the decision-making and caretakin g status of more than one adult. This essay will illustrate reasons why parents should not relocate after the divorceRead MoreParenting Styles And Its Effects On Children Essay1558 Words   |  7 Pagesuninvolved/neglectful. The way in which parents ‘parent’ their children effect the children on how the child develops into an adult and it affects their cognitive development. Parents that are authoritative encourage and allow their children to be independent, but the parent also sets boundaries and limits. If a child needs to be disciplined or punished, the parent does so, but not in a harmful way. When a child has parents that are authoritative, it helps build the child’s security and confidence, causingRead MoreEssay on Effects of Maternal Employment on Infant Development1645 Words   |  7 Pagesthe first few years as being vital to a child’s later development. One side of the argument backs up this fact saying that it is important for a child to have their mother home with them during this period of development. The other side argues that they are finding that it may be more beneficial for the child to be placed in some form of nontraditional care environment. This paper will examine these different effects on infant development whether they are positive or negative. There are two sides toRead MoreFactors Affecting Parents Presence W ith Their Preterm Infants799 Words   |  4 PagesAffecting Parents’ Presence with Their Extremely Preterm Infants in a Neonatal Intensive Care Room Shelbi Minnis Baker University Factors Affecting Parents’ Presence with Their Extremely Preterm Infants in a Neonatal Intensive Care Room Acta Paediatrica’s (2013) article describing parents’ experiences of factors that have influenced their stay with their extremely preterm infant in a neonatal intensive care unit appealed to me for three main reasons. First, I am wanting to continue my education

Corporate Accounting Market Participants

Question: Describe about the Corporate Accounting for Market Participants. Answer: Introduction: AASB 3 Business combinations is almost same as the IFRS 3 of the same as issued by the InternationalAccounting Standards boards. The ultimate target of the AASB 3is to improve the details and information provided about the business combinations by providing the acquirer the established detailed principles. It is actually an asset or better a group of assets which is not involved in constituting businessand therefore consequently it is out of the scope of AASB 3. In accordance with the BDO, their view over the definition of business in AASB can be stated as the acquisition of entities during phase handled with a careful analysis, but they are likely to constitute the business combinations. It is to be marked that in AASB 3 Business combinations for being able to be managed and conducted as a business entity ,there are two most essential elements which are together used to get a fruitful output , they are inputs and processes , however these elements might not be included in the in the business making needs , provided the sellers in the market are used in operating the business only if the market participants are able to acquire the business and continue to generate the required output (AASB, 2014). It requires entityto access the allowed value of the liabilities and assets, it is allowed in the standard to permit entities who are able to obtain the provisionally fair values of the assets and liabilities in order to alter the fair values and goodwill after the date of acquisition. Discussion: Meaning of business combination: When the two business entities are brought together as one reporting entity then that is regarded as the business combination. The acquirer has the controlling of the business of the acquiree which is the outcome of the business combination. The bringing together of such entities that are not businesses would not leads to business combination. The transactions that lead to the controlling of one or more business is the business combination. When the two economic entities that are viable and independent and are joined together as a single business entity ten this term means the business combination and is the underlying concept. Such independent entities can be a separate portion of the larger entity or it can be an unincorporated entities or corporations. However, the main fact is that the entity would be regarded as the viable and single entity. The transactions may leads to the merger or the acquisition of the business. There are various types of business combination say the combination of business achieved in stages, combination that is achieved without considering the transfer. When the business combination is done through the stages, the resulting loss or gain of the acquisition would be measured using the value of the previously held equities of the acquiree on the acquisition date. In the latter case, the acquiree is controlled by the acquirer without considering the transfer and in order to obtain the control, the acquiree repurchase its own shares and the contract forms the basis of the business combination (Mills Woodford, 2015). There are various way in which the business combination can be structured for the legal, taxation and other reasons. The relationship of the parent and subsidiary is the results of the business combination in which the acquiree is the subsidiary and the acquirer is the parent and the standard is applicable to the consolidated financial statements of the reporting o r the formed business entity. As per the definition of the standard, business combination is said to be occurred when the on entity obtain the control of other entity and the date of acquiring of the interest of ownership should not coincide with the date on which the control has been obtained. The standard of AASB 3 is intended to make the reporting of the financial statements of the business combination relevant, reliable and comparable. The requirements and the principles of the acquirers that is regarding the measurement of the goodwill of the business combination and it provides for the disclosure of the information of the business combination that are used to evaluate the financial statements by the users say, the auditors. The standard applies to the general purpose of the each other reporting entity. The definition of the standard is used to determine whether the transactions or the event would be regarded as the business combination. This would include the liabilities and the assets that constitute the business. The reporting entity would account for the transaction as the asset acquisition of other event if the acquired assets does not constitute the business. In the event of the business combination, the acquirer would be identified as and it is on part of the en tities combining to form the business (Stevenson, 2012). The business combination as per the Australian Accounting Standard Board 3 requires that at the date of transactions, the business entity should assess the fair value of the liabilities. Assets and then contingent liabilities that have been acquired in the business combination. In the event of the acquisition, the standard provide for the obtaining of the provisional value of the liabilities and assets and the goodwill and the assets fair value after the acquisition could be amended. The acquirer of the business should account for the value of business combination using those provisional values. Importance of identifying the acquirer of the business combination: For all the types of business combination, the acquirer, it is necessary to identify the acquirer. The acquirer in the business combination is the one who obtains control of the other business entities that are to be combined. The purchase method of business combination identifies one of the party to the transactions as the acquirer as it has perception of the business combination form the acquirer. In order to obtain the benefits from the activities of the business entities, the operating and the financial policies of the entities are governed and that power to govern is the control that one of the parties to the business combination obtains. When more than one half of the voting rights are acquired by one of the combining entity then it presumed to have obtained control over the other combining entity. However, such ownership would not demonstrate control. If on eof the entity fails to obtain more than half of the voting rights then also it would be able to obtain the control if it obtains the following as a result of the combination: The operating and the financial policies of the other entity would be governed by the other combining entity if it has obtained the power under an agreement or under a statute. If by the virtue of an agreements with the investors, more power than half of the voting rights are obtained. If at the meeting of the board of directors, the power to cast the majority votes are obtained When there are more than the two combining entities in the event of business combination then on the basis of availability of evidence the entity that existed before the combination would be recognize as the acquirer. In such cases, the determination of the acquirer would involve the consideration of combination of the entities and the entities initiated the combination would be considered and the revenues and the assets of other entities are less than the combining entities. When the equity instruments is issued by the formation of the new entity and it effects the business combination. The combining entities that existed before the business combination would be identified as the acquirer and this would be done on the basis of evidence available. The guidance as per AASB 127 is used to identify the acquirer that is the entity obtaining the control of the acquiree. If the application of the guidance under the AASB 127 does not clearly indicate which of the combining entity is the acq uirer. In the event of happening of the business combination, then the factors mentioned in the paragraph B-14 and B -18 needs to be considered for the determination (Kober et al., 2013). When the business combination occurred by exchanging the equity interest then the entity issuing the equity interest is the acquirer and the other factors would include: After the occurrence of the business combination, the voting rights of the combined entity. The group which receives the largest voting rights is the acquirer in the combining entity. The special or the unusual voting arrangement should be considered in determining the voting rights which is received in the largest portion by the group. If there does not exist ant significant voting rights, then the minority voting rights that exists in the combined entity would be considered. If the relative size of the combining entity is greater than the other combining entity, then than entity would be regarded as the acquirer. Examples supporting the assets not recognized by the acquiree but the acquirer: The transaction of the business combination might results in the recognition of the assets that were not recognized in the books of accounts of the acquiree. Suppose, the acquiree might have the patent that is developed internally and it has positive value on the date the business was acquired or on the acquisition date. If these assets are not recognized in the books of acquiree, but such assets would be recognized as the assets part in the transaction of the business combination. The intangibles and the tangibles assets would form a parts of the identifiable assets. However when there are intangibles assets to be recognized then the guidance is provided as per the Paragraph 1582B.32 and this can be explained using the following examples: Example 1: If the asset is not transferrable or separable form the acquiree then also the intangible assets become identifiable. Say, a technology patent is owned by the acquiree and the patent has been licensed for the use of the domestic market for which it has exclusive use and this would let them receive foreign exchange of specified percentage in the future. The legal criterion for the recognition is met by the license agreement and the technology patent and this would be separate from the goodwill even if it is not practical to separate the license agreement and the selling of the patent. Example 2: The intangible asset that may be identifiable may be related with the operating lease and the participants of the market would be willing to pay the price for lease and it is evident from the same even though it is at the market terms. This can be explained with the help of an example, the future economic benefit of the intangible assets or the entry into the market may be provided by the retail space in the shopping area that is prime or by the lease of gates at the multiplex say, by the customer relationship. In such situation, the acquirer would identify in accordance with the paragraph B-31, the associated intangibles assets that are identifiable. Example 3: Suppose, a nuclear plant is operated and owned by the acquirer and the license which is to operate the plant is regarded as the intangible assets that meet the recognition criteria and it is done separately from the goodwill and this is not possible even if the acquirer would not transfer it and not separated for the power plant that is acquired. In such case, the fair value of the license and power plant fair value would be recognized by an acquirer as a single assets for the purpose of financial reporting and this is applicable if those assets would have similar useful lives. The assets that are not separable from the combined entity or the acquiree is met with the separability criteria. Say, in an exchange transactions, the deposits liabilities exchanged by the market participants and the intangible assets of the depositors relationship. This depositor relationship should be recognized by the acquirer as an intangible assets that is separate from the goodwill. The trademark ownership also needs to be transferred to the business combination that is the combined entity as the goods and services produced would be exclusive to the combined entity. This must separate from the combined entity (Bugeja Loyeung, 2016). Conclusion: For the above discussion, it can be concluded that the standards of the Australian accounting standard board for the business combination applies to the compliance of the financial reporting of the combined entity. For the accounting of the business combination, the standard provides for the basic elements of the acquisition method and the methods to be applied for the particular type of the business combination. The standards provides all the guidelines. This standard is regarding the identification of the fair value of the assets of the combined entity. This allowed for the disclosure of the information of the business combination that would enable the users of the financial statements of the combined entities to evaluate the financial effect that and the nature of the business combination However, the accounting of the business combination needs to be improved for which the projects have been issued. The guidance issued for the business combinations has to be in consistent with th e guidelines of the other standards. The earlier standards would not be eliminated by the board if the proposed standard is not issued. Reference: AASB, C. A. S. (2014). Business Combinations.Disclosure,66, 77. Bugeja, M., Loyeung, A. (2016). Accounting for business combinations and takeover premiums: Pre-and post-IFRS.Australian Journal of Management, 0312896215614630. Kober, R., Lee, J., Ng, J. (2013). GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), 471-496. Mills, A., Woodford, W. (2015).Company Accounting. Pearson Higher Education AU. Stevenson, K. M. (2012). The changing IASB and AASB relationship.Australian Accounting Review,22(3), 239-243.