Reproductive Rights as a Historical and Feminist Issue Essay Example for Free

Conceptive Rights as a Historical and Feminist Issue Essay Probably the greatest issue confronting ladies in American culture today has been an issue ricocheting around in governmental issues for a considerable length of time: conceptive rights. Ladies can never have equivalent chance to men without equivalent chance to settle on their own choices about their bodies. Conceptive rights for ladies not just incorporate the option to prematurely end a pregnancy, yet it additionally includes any decision a lady may make concerning her body. She should reserve the privilege to pick when she needs to get pregnant, pick when she needs to have intercourse, have simple access to data about her body and conceptive framework, just as access to contraceptives and non-trashed clinical consideration. Today’s ladies in American culture despite everything need to fight the privilege to data, the privilege to contraceptives, and the privilege to fetus removal. Sex Education in government funded schools has consistently been a broadly discussed point in American History. Figuring out what data to give out and how old the kids should be is continually being contended. Be that as it may, numerous projects are just lecturing forbearance, particularly to young ladies. Youngsters then again get the â€Å"condom talk. † Very little data about female contraceptives, physical or therapeutic, is ever examined in these sex instruction meetings. Rebecca Walker, in 1995, composed that young ladies must be treated as developing, learning, people, and need data concerning â€Å"sex and access to contraception and abortion† so as to sustain their confidence and shield them from brutality. With constrained access to data, ladies are being denied the capacity to settle on a completely intellectual choice about their bodies. Indeed, even ladies who have caught wind of female contraceptives will in general still just know almost no about their choices. Most ladies have just at any point heard or depended on â€Å"the pill,† which during long haul use can at times have negative reactions on ladies. In its beginning periods of advancement and use, numerous ladies experienced extreme reactions the medication. The shame against female contraceptives is exceptionally fascinating. Could this be a resurgence of the possibility that ladies ought not have sexual tendencies? Female condoms, stomachs, and other boundary strategies other than the male condom can be mistaking and threatening for a lady to search out, and many hotel to the pill or â€Å"being cautious. † In this occasion both data and accessibility go connected at the hip to permit ladies the information to settle on an educated choice about their body. In 1891, Harriot Stanton Blatch (girl of well known Elizabeth Cady Stanton) stood up against another term â€Å"Voluntary Motherhood. † She guaranteed that the maintained thought of parenthood as the most noteworthy good position lady ought to endeavor to accomplish was a falsehood, and that ladies who mothered unwanted youngsters were hated. This makes another case of a twofold standard set against ladies in the public arena. The most outstanding of regenerative rights issues bantered from the beginning of time and into the present is the lawfulness of fetus removal. In 1973, the acclaimed Roe versus Swim Supreme Court argument made all state laws against fetus removal considered illegal. In any case, legislators looked to force guidelines that despite everything shielded ladies from having the option to control their bodies, characterizing who, when, and under what condition a lady could have the method. Numerous â€Å"pro-life† activists started criminal assaults on fetus removal centers, 167 were accounted for somewhere in the range of 1982 and 1997. [3] Feminists, particularly in the second-wave development, demanded that the decision of having a fetus removal was not a clinical or criminal discussion, yet a â€Å"highly close to home choice that had a place just with the lady who was pregnant. †[4] Women of shading in American culture during the 1970s additionally confronted conceptive rights issues of their own. Numerous ladies of shading in low monetary standing were compelled into having disinfection methodology. These ladies had to settle on the life changing choice typically while they were on the table soon after conveying their youngster. Female disinfection of hued ladies right now was compared to racial slaughter, as it definitely chop down the anticipated birthrate. Repulsive as this seemed to be, numerous states were chastised in light of the fact that they would subsidize these cleansings however they would not bolster government assistance projects to help these equivalent families. Ladies ought to have the option to settle on their own choices about their bodies, particularly with regards to their sexual personality. Ladies ought to have the option to choose whether or not they need to convey a kid, and the individuals who contend that ladies who deny parenthood are not tuning in to the ladies who contend for regenerative rights. Ladies need the ability to control their bodies since that is the exemplification of claiming the ability to be viewed as an equivalent in the public eye. Ladies would not wind up in injurious circumstances concerning their bodies if data and anticipation were all the more promptly accessible. With information comes power, and that is demonstrated in each contention through history. Contention for regenerative rights turns into a national theme each time the presidential race moves around.

Geography of the Country of Belize - World Atlas

Geology of the Country of Belize - World Atlas Populace: 314,522 (July 2010 estimate)Capital: BelmopanBordering Countries: Guatemala and MexicoLand Area: 8,867 square miles (22,966 sq km)Coastline: 320 miles (516 km)Highest Point: Doyles Delight at 3,805 feet (1,160 m)Belize is a nation situated in Central America and it is flanked toward the north by Mexico, toward the south and west by Guatemala and toward the east by the Caribbean Sea. It is a differing nation with different societies and dialects. Belize likewise has the most minimal populace thickness in Central America with 35 individuals for each square mile or 14 individuals for every square kilometer. Belize is likewise known for its extraordinary biodiversity and particular ecosystems.History of BelizeThe first individuals to create Belize were the Maya around 1500 B.C.E. As appeared in archeological records, they built up various settlements there. These incorporate Caracol, Lamanai and Lubaantun. The main European contact with Belize happened in 1502 when Christopher Columbus arrived at the territories coast. In 1638, the principal European settlement was built up by England and for a long time, a lot progressively English settlements were set up. In 1840, Belize turned into a Colony of British Honduras and in 1862, it turned into a crown settlement. For one hundred years from that point onward, Belize was a delegate legislature of England yet in January 1964, full self government with an ecclesiastical framework was allowed. In 1973, the locales name was changed from British Honduras to Belize and on September 21, 1981, full autonomy was achieved.Government of BelizeToday, Belize is a parliamentary popular government inside the British Commonwealth. It has an official branch filled by Queen Elizabeth II as head of state and a neighborhood head of government. Belize additionally has a bicameral National Assembly that is comprised of the Senate and the House of Representatives. The Senate individuals are chosen by arrangement while the individuals from the House of Representatives are chosen by direct famous votes at regular intervals. Belizes legal branch is included the Summary Jurisdiction Courts, District Courts, the Suprem e Court, Court of Appeal, the Privy Council in the U.K. also, the Caribbean Court of Justice. Belize is isolated into six regions (Belize, Cayo, Corozal, Orange Walk, Stann Creek and Toledo) for neighborhood administration.Economics and Land Use in BelizeTourism is the biggest global income generator in Belize as its economy is little and comprises chiefly of little private endeavors. Belize exports some agrarian items however - the biggest of these incorporate bananas, cacao, citrus, sugar, fish, refined shrimp and wood. The primary enterprises in Belize are piece of clothing creation, food handling, the travel industry, development and oil. The travel industry is huge in Belize since it is a tropical, predominantly lacking zone with bottomless amusement and Mayan recorded locales. Furthermore, ecotourism is expanding in the nation today.Geography, Climate and Biodiversity of BelizeBelize is a generally little nation with for the most part level territory. On the coast it has a muggy beach front plain that is ruled by mangrove swamps and in the south and the inside there are slopes and low mountains. The majority of Belize is lacking and is forested with hardwoods. Belize is a section if the Mesoamerican biodiversity hotspot and it has numerous wildernesses, natural life saves, a huge wide range of types of vegetation and the biggest cavern framework in Central America. A few types of Belize incorporate the dark orchid, the mahogany tree, the toucan and tapirs.The atmosphere of Belize is tropical and is in this way hot and muggy. It has a blustery season which endures from May to November and a dry season enduring from February to May.More Facts about Belize is the main nation in Central America where English is the official language Regional dialects of Belize are Kriol, Spanish, Garifuna, Maya and Plautdietsch Belize has one of the most minimal populace densities on the planet The primary religions in Belize are Roman Catholic, Anglican, Methodist, Mennonite, other Protestant, Muslim, Hindu and BuddhistTo become familiar with Belize, visit the Belize segment in Geography and Ma ps on this site. ReferencesCentral Intelligence Agency. (27 May 2010). CIA - The World Factbook - Belize. Recovered from: https://www.cia.gov/library/distributions/the-world-factbook/geos/bh.htmlInfoplease.com. (n.d.). Belize: History, Geography, Government, and Culture-Infoplease.com. Recovered from: infoplease.com/ipa/A0107333.htmlUnited States Department of State. (9 April 2010). Belize. Recovered from: state.gov/r/dad/ei/bgn/1955.htmWikipedia.com. (30 June 2010). Belize - Wikipedia, the Free Encyclopedia. Recovered from: http://en.wikipedia.org/wiki/Belize

Population & Environment A Critical Commentary

Question: Talk about thePopulation Environment for a Critical Commentary. Answer: Introrduction: Condition and populace are corresponding to one another. The very presence of human life depends on condition. Condition has gone about as the podium dependent on which human life has gradually and consistently appear. Directly from the times of the early civilisation man has discovered the great condition to lead its life clearly with the immense help from the earth and thus one might say that life and condition has blending relationship (Morrissey, 2012). Condition turned into the significant rules forever and thus if the earth begins conflicting with its will nothing could stop decimation and fiasco and this is the thing that has offered ascend to another idea of Environmental Refugees. In the ongoing past there has been critical research regarding this matter and there are two key investigations which have dove profound about this angle (Hartmann, 2010). In his examination Black, (2001) basically contemplated the presence of natural displaced people and attempted to see if it truly has presence or it is only a calculated characteristic raised for the conversation. Then again another investigation by Myers, (2005) fundamentally examined the rising issue of natural displaced people and talked about the security part of the idea accepting this as a genuine issue on the planet. So obviously the subsequent creator attempts to dive profound into the part of security for the ecologically dislodged individuals. Giving the meaning of the Environmental evacuees both the creators were through and through and this is the greatest likeness between their examinations then again the greatest divergence that remaining parts is Black (2001) accept that ecological displaced person is a danger while Myers (2005) has unmistakably referenced this is reality (Morrissey, 2012). In the principal study the creator for the most part talks about the idea of ec ological evacuee however doesnt attempt to examine the related ideas like security or wellbeing of these uprooted individuals though then again second creator gives successful factual proof of the absolute number of natural exiles and attempts to feature the key issues that these earth dislodged individuals are confronting and why which makes the examination understood and furthermore assists with understanding the principle focal point of the investigation (Hartmann, 2010). Both the investigations have a commit section for ideal arrangements for the strategy producers to utilize bits of knowledge from that point and create solid strategies for the natural evacuees and this represents a similitude yet the second examination by Myers (2005) attempts to feature the ecological emergencies and security dangers yet Black (2001) doesnt endeavor anything like that. By and large it could be inferred that the second investigation by Myers (2005) is considerably more persuading and enticing a s it doesnt remain on suspicion and gives basic proof which assists with demonstrating the speculation of the examination while the investigation by Black (2001) depends on potential derivations and henceforth needs exact proof which gives the second the investigation an advantage (Morrissey, 2012). References Myers, N., (2005). Natural Refugees: An Emergent Security Issue. In Proceedings of thirteenth Economic Forum (Session IIIEnvironment and Migration), Prague, Czech Republic Dark, R., 2001.Environmental exiles: fantasy or reality?(Vol. 34, p. 13). Unhcr.

Discussion About A Terrorist Organization Located In Africa - 275 Words

Discussion About A Terrorist Organization Located In Africa (Essay Sample) Content: Name:Course:Professor:Date:Terrorist OrganizationBoko Haram is a terrorist organization founded by Mohammed Yusuf in 2002. Though it began its criminal activities in 2006. Its leader is Abubakar Shekau. It is located in the northern part of Nigeria (Akpa and Inikpi 101). The FBI defines Boko Haram as a terrorist group. It is classified under international terrorism. This is due to the fact that its violent operations are a threat to humanity. Therefore, it leads to loss of human lives thus culminating in the violation of the international criminal laws. These laws not only apply to the USA but also other states.The organization believes that the Nigerian government breached their social contract. It claims that the government violated Islam laws. This is by allowing its citizens to receive formal education, dress decently and participate in elections. It discourages Muslims from taking part in any social or political activity. The group further claims that there is a wide gap between the rich and the poor. This has been caused by misappropriation of public resources and rampant corruption in the government. So there is no equity in sharing of public resources, hence no justice at all in spite of paying taxes.The war Boko Haram is fighting is not just. For close to two decades, Boko Haram has been terrorizing the people using guerilla warfare. Their operations lead to loss of lives, destruction of property and abductions. Many girls have been kidnapped when they storm schools. Thus affecting their studies ...

Discrimination Against Asian Immigrants Essays - 1773 Words

During the late 1800s, waves of Asian immigrants from other countries arrived at the United States of America. These countries include China, Japan, Korea, Philippines, and India. They believed that coming to the United States would enable them to achieve the â€Å"America Dream†, but various laws and discrimination prevented them from achieving the dream. In response to these laws and discrimination, Asian immigrant groups asserted a sense of agency to protect themselves from oncoming discrimination and prejudice. Agency is defined as Asian Immigrants/Americans resistance to the discrimination, unfair laws, prejudice, and low wages. Some agency was successful and others were not, but the main idea was that Asian immigrants were†¦show more content†¦In addition to work hours, on the fields, the foremen patrolled while cracking and snapping his whip. The foremen would crack his whip near laborers to increase work productivity (Takaki, 135). In addition to unfair workin g conditions, a racial hierarchy was also developed in the plantations, with the white and foremen at the top. A good example of the hierarchy is suburban housing (Price). The owner and lunas or foremen would live at the top of the hill, the Japanese in wooden houses, Filipinos in run-down houses, and the Chinese in barracks (Price). This hierarchy served as system to prevent unions and strikes from forming. To prevent solidarity and unification of the workers, the plantation owners developed a mixed wage system and a diverse work force (Price). A mixed wage and a diverse work force served as a barrier from forming unions and going on strike. Also, owners also encouraged or promoted different groups to insult or put down different groups in order to increase worker productivity and widen the gap between each group (Takaki, 25). This system is similar to the checks and balances system in the U.S government. For example, if one group gets too powerful, i.e. the Japanese, Filipinos wou ld be brought in to counter the Japanese. The different groups serve to check each other’s power. With this system in place, the Asian immigrant groups were not easily able to assert their sense of agency. Despite the precautions the plantationShow MoreRelatedThe Immigration Of Asian American Immigrants Essay1505 Words   |  7 Pagescentury, myriads of immigrants flocked to the U.S. seeking better job opportunities,or searching for religious freedom. U.S. citizens were fearful, envious, and willing to exclude immigrants who came to the US as they were viewed as an economic threat to the society. They believed that these immigrants were racially, morally and intellectually inferior to them and as such did not see or treat as their equals. These dysfunctions lead to severe and harsh treatment of immigrants. Historically, the threeRead MoreRacial Discrimination Against Minorities And Immigrants1090 Words   |  5 PagesAmerican history, immigrants came here and brought their traditions and cultures with them. The United States is a country of immigrants. It is a place where people from all over the world come to build a better life. Some immigrants bring their families. Others come alone with nothing but determination. Racial discrimination against minorities and immigrants is an underlying problem here in America today. Racism is seen in our daily lives when people are discriminated against because of their raceRead MoreJerry Trinidad . Professor Tuyay . Asian-American History .1659 Words   |  7 PagesJerry Trinidad   Professor Tuyay   Asian-American History   April 1, 2017      Angel Island and Ellis Island        The United States was founded on the principle that all men are created equal, but during an immigration boom in the late 1890s and early 1900s, Asians and Europeans faced discrimination and violence because of their difference in language, appearance, and religion. People came to America from all over the world to experience the wealth and prosperity that was associated with this great countryRead MoreImmigration to the US1148 Words   |  5 Pagesmany Asian immigrants that come to the United States in hopes of living out their American dream of becoming United States citizens. My parents came here exactly for that same reason, so they can give my sisters and I the opportunity to live a better life. We were fortunate enough to have our relatives help us get here, making it a little less difficult for us compared to other families that took a different path to becoming citizens. However, it was not always this easy for an Asian immigrantRead MoreThe United States As A Mul tiracial Society959 Words   |  4 Pagesjobs, immigration, and discrimination are affected. The United States provides people with jobs and opportunities that they could not even dream of accomplishing in their home country. As an immediate effect of this, many Americans are denied jobs or are underqualified, due to the fact that employers do not want to discriminate against different races. According to an International Business Times article 51 percent of Americans believe they are competing for jobs with immigrants (www.ibtimes.com). HoweverRead MoreAsian Students and Colleges Essay1386 Words   |  6 PagesMany people assume that Asians have it the easiest of all the races when it comes to applying to top tier schools. Not only are they â€Å"naturally intelligent†, they are also a minority meaning they can reap the benefits of affirmative action; therefore, they must be able to easily stand out against White applicants with a comparably high academic record. Surprisingly, studies show that the opposite may be true. Asians admission rates in top tier schools lik e Harvard suggest that White applicants mayRead More Asian American Experience Essay1642 Words   |  7 PagesAsian American Experience The pain and the suffering, the oppression, and the exclusion all describe the history of Asia America. When they arrived to the United States, they become labeled as Asians. These Asians come from Japan, China, Korea, Laos, Thailand, and many other diverse countries in the Eastern hemisphere. These people wantedRead MoreWhat Is Domestic Violence?992 Words   |  4 Pagesat language ability, education, work experience and many other categories. It is a very discriminatory system, as it only allows for wealthy immigrants due to the requirements of English language and to have strong work and education credentials. So with the majority of South Asian immigrants that are coming to Canada coming as economic immigrants, most are coming from areas where they had a lot of power due to their social location and subject position. Although their social location does not changeRead MoreDescriptive Essay - Original Writing Essay1571 Words   |  7 Pages It was third grade that I discover ed that I wasn’t white. Don’t get me wrong, I was aware that I was Asian. I had a different culture at home from my friends. They didn’t eat rice nearly as often as I did. They didn’t see chopsticks as just another utensil for the table, but as an exotic tool. They didn’t speak Chinese at home. But race was never something that mattered in elementary school. People weren t black, white, yellow. They were classmates, friends. That is, until Peter arrived. It wasRead MoreDo Asians Rights Be Ignored? America? Essay1489 Words   |  6 Pages11/2/2016 Do Asians’ rights be ignored in America? When I search â€Å"Asian rights in America† on Google, there are almost 68400000 search results. But if I search â€Å"Black people rights in America†, there are about 90800000 search results online. It is obviously that there are some differences between these two values and what reason causes this different? Why people focus more attention on black people’s rights not on Asians’ rights? You may say that it’s maybe because the number of Asians is smaller

Sexual Violence And Sexual Abuse - 1153 Words

Introduction Suddenly changing your appearance and behavior, avoiding contact with family and friends, directs majority or all time to a significant other, being moody and stress, with physical signs of abuse are signs of being in an abusive relationship. Domestic abuse, battering, and spouse abuse are commonly used terms that reflect having complete and utter control and power. These types of abuse have formed a named to sum the types of abuse. Which is called, â€Å"Intimate partner violence (IPV) (also called domestic violence, battering, or spouse abuse) is violence commented by a current or former spouse, opposite-sex cohabiting partner, same-sex cohabiting partner, date, or boyfriend or girlfriend (Gosselin, 2014).† Victims of this violence can be of either gender. Intimate violence can viewed as emotional, physical, verbal, economic and sexual abuse. These acts aren’t only taken place in a household; they can take place outside the home in public. This violence has a reoccurr ing cycle that is meant to be used as an isolation and controlling method. In this cycle it is formed by apologizing, tension, and battering. Which lead to need medical attention, depression and the end of the cycle of death. In many cases this violence has many effects on their children and their health. All of these effects come from cause that could’ve been prevented. Children Having these incidents pertaining to these children effect forthcoming. Our children are our future. â€Å"Intimate partnerShow MoreRelatedChild Sexual Violence And Sexual Abuse1371 Words   |  6 PagesChild on child sexual violence/assault cases has been on the rise. Sexual Violence is defined by Webster’s dictionary as any illegal sexual contact that usually involves force upon a person without consent or is inflicted upon a person who is incapable of giving consent (as because of age or physical or mental incapacity) or who places the assailant (as a doctor) in a position of trust or authority. There is growing understanding that the vast majority of children who has experienced sexual assault, areRead MoreDomestic Violence And Sexual Abuse881 Words   |  4 Pagesof domestic abuse against current players. In it, a woman phones the police, forced to pretend to be ordering a pizza in order to not raise suspicion from her abuser, who is in the room with her. The creator of the commercial, No More, is an advocacy group that is working to end domestic violence and sexual abuse. On their website, they cite the 2013 Avon Foundation for Women’s NO MORE study, which found that while nearly two thirds of Americans know a victim of domestic or sexual abuse, those twoRead MoreDomestic Violence And Sexual Abuse1478 Words   |  6 PagesLiterature Review Background of Study ​Anger and violence happen at every level in the family, which ultimately destroys the family life, and it happens with couples, parents, children and also siblings. However, females have primarily been the target of violence (Payne Wermeling, 2009). Domestic abuse is often recurring and it signifies that one partner in the relationship threatens the other psychologically, economically and sexually by harming them physically or threatening to harm themRead MoreDomestic Violence And Sexual Abuse Essay731 Words   |  3 Pages Domestic violence has had a traumatic affect on the lives of millions of people in the United States alone (Carretta, 2010, p. 28). Bryant Furlow (2010) states that domestic violence is any physical, psychological or sexual abuse endured by a current/former spouse, intimate partner or simply anyone who is abusing another family member. According to Furlow (2010) domestic violence incorporates elder abuse, child abuse and intimate partner violence. Altho ugh domestic violence can affect all membersRead MoreDomestic Violence And Sexual Abuse896 Words   |  4 Pageswitnesses abuse in his/her home at a young age? Introduction: What is domestic violence? â€Å"Domestic Violence is a pattern of behaviors used to establish power and control over another person through fear and intimidation, often inclosing the threat or use of violence†(Safe Horizon, 2015). Domestic violence includes physical abuse, sexual abuse, emotional abuse, and exploitation; therefore, this is in relation to â€Å"intimate partner violence, battering, relationship abuse, spousal abuse, or familyRead MoreDomestic Violence And Sexual Abuse1857 Words   |  8 PagesIntimate partner abuse has more commonly and it typically has been called domestic violence or spouse abuse. This type of abuse describes any physical, sexual, or psychological harm by a current or former intimate partner or spouse. The definition of intimate partner abuse is any intentional act or series of acts that cause injury to the spouse or intimate partner. Usually the abuse starts as psychological abuse and then gradually turns into physical and possibly sexual abuse. Another reason whyRead MoreDomestic Violence And Sexual Abuse2157 Words   |  9 PagesWhat is considered â€Å"Domestic Violence†? Can just about anyone claim they are victims of Domestic Violence or is there certain types of people that classify for it? Not anyone can claim domestic violence, one must have actual proof of being beaten or abused. Domestic violence is a pattern of behavioral or mental abuse, which involves acts of violence by one person against another in a domestic context, such as in marriage. Intimate partner violence is domestic violence against a spouse or other intimateRead MoreDomestic Violence And Sexual Abuse1456 Words   |  6 PagesDomestic Violence is violence between intimate partners. Intimate partners can be people who live together or people who are currently dating or have dated in the past. â€Å"Perhaps a better definition of domestic violence is emotional abuse, physical abuse, or sexual abuse between people who have at some poi nt in time had an intimate or family relationship.† (AAETS). Emotional abuse is when an intimate partner has continuously criticized you, manipulated you with lies, and humiliated you in public orRead MoreDomestic Violence And Sexual Abuse1431 Words   |  6 PagesDomestic violence by definition is a violent or aggressive way of being within the confines of the home; in most occasions it is typically involving the violent abuse of a spouse or partner. There are various cues that display an abuse relationship; domestic violence is just the definition of the type of abuse itself. Abusive individuals that are most likely to commit domestic violence actions are said to need to feel in charge of the relationship. They will make decisions for you and the familyRead MoreSexual Abuse And Domestic Violence790 Words   |  4 PagesPeople who experience sexual abuse or domestic violence always blame themselves due to guilt and low self-esteem, also because the abuser is very dominant a nd can make the victim believe that it’s their fault. As Lievore suggested a few number of personal barriers: ïÆ' ¼ Humiliation, awkwardness; ïÆ' ¼ Thinking that what their partner is doing is not a crime and shouldn’t be report as they’d refuse to testify against them. ïÆ' ¼ They don’t want other people knowing. ïÆ' ¼ Blaming themselves or believe that other

Government Has Defined the Policies Whether â€Myassignmenthelp.Com

Question: Discuss About The Government Has Defined The Policies Whether? Answer: Introducation For having the smooth functioning of every company, it is very important for them to have the good business practices and that too shall be within the limits of the defined procedures and the policies laid down by the government. These have been enacted through the Corporations Act, 2001, Accounting standards and similar policies. In this report, the major focus has been made on the accounting standards. Accounting standards helps the company in getting the financial statements prepared in the uniform and consistent manner so that the financial statements of the company can be compared with the financial statements of the other company operating in the same industry by the users of the financial statements. In this report, three case studies have been discussed and all the cases have been cleared by making the reference to the relevant accounting standard and wherever necessary separate calculation has been made. With this aims, the report has been made available to the use On the beginning of the financial year 2014, Magenta Company has bought the machinery amounting to $200000. The company has recognized the machinery on the basis of the cost model and not revaluation model. At the end of the financial year 2017, the company has decided to change the method of valuation to the revaluation model and thereby the accounting policy has been changed. At first the requirements of the Australian accounting standard 108 on accounting policies and changes in accounting estimates has been detailed and after that the requirements of the Australian accounting standard 116 relating to property plant and equipment have been discussed. Change in Method of Valuation In this part, reference has been made to the provisions of the Australian Accounting Standard number 108 which is on accounting policies and changes in accounting estimates. In accordance with Para number twenty and of twenty one, following are the situations where accounting standard allows the adoption of the accounting standard on the voluntary basis (Australian Accounting Standard Board (AASB), 2011): Where the entity applies the provision of the accounting standard before the date of its becoming applicable, it can never be stated that the company has adopted the accounting standard on voluntary basis. The entity will be said to have the accounting standard applied on voluntary basis during the financial year only when the declarations have been made by the other standard setting bodies or the professional bodies who is responsible for making the standards and also when there is no accounting standard on the relevant and given subject. The accounting treatment for change in accounting policy from the cost model to revaluation model shall be done in the following manner: If the revalued amount is higher than the cost, then the difference shall be transferred to the revaluation surplus and otherwise the amount will be written off from the revaluation surplus. The assets so revalued are then recognized at the revalued amount less the depreciation expense and the amount of impairment loss. (Taplin, Tower and Hancock, 2002) Journal entries in relation to Machinery As per the Australian accounting standard 116, the journal entries have been detailed below relating to the machinery and depreciation for consecutive period of six years (Australian Accounting Standard Board (AASB), 2010). Journal Of Magneta Limited Date Particulars Debit Credit 01/07/2014 Machinery - Asset $200000 To Bank $200000 30/6/2015 Depreciation $25000 To Accumulated Depreciation $25000 30/6/2015 Accumulated Depreciation $25000 To Machinery - Asset $25000 30/06/2016 Depreciation $25000 To Accumulated Depreciation $25000 30/06/2016 Accumulated Depreciation $25000 To Machinery Asset $25000 30/06/2017 Revaluation Surplus $15000 To Machinery - Asset $15000 To Accumulated Depreciation $22500 30/06/2017 Accumulated Depreciation $22500 To Machinery Asset $22500 30/06/2018 Revaluation Surplus $20500 To Machinery - Asset $20500 30/06/2018 Depreciation $18400 To Accumulated Depreciation $18400 30/06/2018 Accumulated Depreciation $18400 To Machinery - Asset $18400 30/06/2019 Depreciation $19640 To Accumulated Depreciation $19640 30/06/2019 Accumulated Depreciation $19640 To Machinery Asset $19640 1/7/2019 Cash $60000 Accumulated Depreciation $19640 To Profit on Sale of Machinery $25680 To Machinery Asset $53960 Greymouth Limited is the company which has the business of chemicals has commenced the operations for constructing the chemical plant in the year of 2014. The company is required to obtain the license from the government and has obtained the same. The condition of the license has moved the company to look into the applicability of the accounting standard number 137 and how the same shall be complied with. The accounting of the same has been detailed below: Cost of Decommissioning Provisions or not As per paragraph 10 of the Australian Accounting Standard 137 on the Provisions, Contingent Assets and the Contingent Liabilities, provisions are defined as the amount set aside by the company in order to meet the obligation that will arise or become due in the future will full probability. In accordance with the paragraph number 14 of the Australian Accounting Standard 137 on the Provisions, Contingent Assets and the Contingent Liabilities, the provision shall be recognized only when the following conditions are satisfied (Wells, 2011): The company possess the liability for any act which has been derived as the result of the past event; There is the high chances that the there will be the outflow of the resources of the company to meet out the obligation and The company will be able to measure the cost in real terms (Australian Accounting Standard Board (AASB), 2010) Since in the case of this company, the cost of decommissioning is predefined and is clear that the company will be require to dismantle the plant after the expiry of the useful life of the asset. Thus, first condition is satisfied that the liability has occurred as a result of the past event. As there is the full probability that the company will pay the amount of liability and thus second condition is satisfied. As the cost of decommissioning has been measured and thus third condition is also satisfied. Thus, the amount shall be recognized as the provision. AMOUNT OF PROVISION Following methods have been prescribed by the paragraph number 36 to 50 of the Australian Accounting Standard 137, for calculating the amount of the provision that shall be recognized in the financial statements of the company. First method that has been specified is the best estimate. According to this method, the value of provision is recognized which is equivalent to the estimate of expenditure equal to the funds required to meet the present obligation. It represents the amount to be settled at the end of the reporting period. Second method is the present value method. It is usually applied where the effect of the time value of money is very material to the financial statements. The amount of provision will be the present value of the expenditure that will be incurred in order to settle the obligation. The company shall use the pre tax discounting rate equivalent to the cost of capital of the company. Third method is the method which is related to the happening or non happening of the future events. If there is high certainty that the future event will definitely occur then the amount of provision will be equal to the liability that will come when the event will happen in the future. As per the given case study, the best and appropriate method will be the present value method as neither the liability can be estimated on the basis of the best judgment nor it can be calculated on the basis of future event. As in the given case the risk and uncertainty factor which is the probability has been given. The amount of provision shall be calculated by multiplying the cost with the percentage of the chance of occurrence. The calculation has made in the given table: S. No. Cost Probability Amount A $520000 15% $78000 B $500000 80% $400000 C $300000 5% $15000 GRAND TOTAL 493000 D Discounting rate Given 5% E Provision 447166 As per the above table, the chances of occurrence of the $50000 cost are very high and the provision is come out as $400000. Keeping in view the consideration of the prudence, the amount of provision of $447166 shall be recognized as the provision under the head of Current Liabilities in the Balance Sheet. JOURNAL DATE PARTICULARS DEBIT CREDIT 30/06/2016 Decommissioning Expense $493000 To Provision $493000 30/06/2017 Decommissioning Expense $469524 To Provision (493000/1.05) $469524 Checking for Fulfillment of the Definition under each option The Para number eight of the Australian Accounting Standard number 138, the asset shall be said to be intangibles only if they are identifiable but does not possess any physical existence through which it can be touched and does not have any form of the consideration which can be measured in monetary terms easily. Further as per Para Nine of the same standard, intangible asset shall contain the following to fulfill the criteria: It should be Identifiable Shall possess the Control and Shall possess the future benefits in economic terms. For checking the criteria of identifiable, following conditions are required to be checked: The asset which can be easily separated or is capable of being divided and can be easily available for sale, exchange or rent or similar activity; The asset shall be derived from any form of the contractual rights or any form of legal rights irrespective of the fact of being transferable or separable. (Australian Accounting Standard Board (AASB), 2015) In the case of the Option 1, the computer software doesnt satisfy the criteria and hence cannot be said as identifiable as there is the restriction on selling or transferring or separating it. In the case of Option2, the computer software has satisfied the criteria as the same is easily separable and transferrable. In the case of Option3 also, the computer software has satisfied the criteria as the same is easily separable and transferrable. Parameters for Recognition The intangible assets shall be recognized only if there is the high probability that the asset will be able to generate economic benefits in the future and the cost of that asset can be easily measured in reliable terms. This has been mentioned in paragraph number 20 of the Australian Accounting Standard 138 on the Intangible Assets. Further as per paragraph 52 of the Australian Accounting Standard 138 on the Intangible Assets, there are two phases. One is research and other one is development. No asset is recognized in research phase rather it is charged to profit and loss statement. The asset is recognized in the development phase on the fulfillment of the conditions like measurement of cost in reliable terms, technical feasibility, etc. In case of Option 2 and Option3, amount of $40000 will be recognized as the cost has been measured reliably and project is technically feasible. Conclusion the above analyses of the each of the case study, it is to conclude that the accounting standards are the basic for each accounting work and helps in providing the useful information to its users including the stakeholders of the company. Recommendation has been to include the adoption and correct application of the accounting standards as the core part of the policies of the company. References Australian Accounting Standard Board (AASB), (2010),"AASB 137 Provisions,Contingent Liabilities and Contingent Assets"Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB137_07-04_COMPoct10_01-11.pdf Australian Accounting Standard Board (AASB), (2010),"AASB 116 Property, Plant andEquipments" Retrieved fromhttps://www.aasb.gov.au/admin/file/content102/c3/AASB116_0704_ERDRjun10_07 -09.pdf Australian Accounting Standard Board (AASB), (2011),"AASB 108 Accounting Policies, Changes in Accounting Estimates andErrors" Retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB108_0704_COMPmay11_07-11.pd Australian Accounting Standard Board (AASB), (2015),"AASB 138 Intangible AssetsRetrievedfrom https://www.aasb.gov.au/admin/file/content105/c9/AASB138_08 15_COMPoct15_01 -18.pdf Taplin, R., Tower, G. and Hancock, P., 2002, June. Disclosure (discernibility) and compliance ofaccounting policies: AsiaPacific evidence. 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