Sojourner Truth s Usage Of Personal Experience And Direct...

Several years before the Civil War, a battle that later became centered on equal rights, Sojourner Truth, a former slave, took a stand and gave her speech â€Å"Ain’t I a Woman?† in 1851 at the Women’s Rights Conference in Ohio. This is a remarkable speech, since it is given by a woman, specifically a woman of color, who is speaking in front of a crowd that are likely to be made up of or a majority-wise consist of white folk. In this essay, I will argue that Sojourner Truth’s usage of personal experience and direct address to the audience in order to call to attention that there is also another issue at hand that needs attention than just race equality but gender equality as well. I will be analyzing Truth’s speech alongside Frances Beal’s paper on the struggle of the black women slave. I hope to prove that Sojourner Truth is utilizing her speech as a weapon to guarantee that all races and gender obtain equality instead of some one-sided equa lity. Truth starts off her speech by giving herself a maternal role in spite of whom her crowd was and who she was labeled as. Before she gets to the main point of her speech, the former slave greets her audience by calling them â€Å"children† (Truth). The color of their skin or their gender did not matter to her. To Truth, all she saw was children and she was a mother who was adamant on giving them an earful. By calling her audience children, it gave Truth the opportunity to present herself with parental authority; a maternal figure was theShow MoreRelatedBeyond Sophisticated Stereotyping10228 Words   |  41 PagesBeyond Sophisticated Stereotyping: Cultural Sensemaking in Context [and Executive Commentaries] Author(s): Joyce S. Osland, Allan Bird, June Delano and Mathew Jacob Source: The Academy of Management Executive (1993-2005), Vol. 14, No. 1, Themes: Forming Impressions and Giving Feedback (Feb., 2000), pp. 65-79 Published by: Academy of Management Stable URL: http://www.jstor.org/stable/4165609 . Accessed: 05/08/2013 09:54 Your use of the JSTOR archive indicates your acceptance of the Terms Read MoreProject Mgmt296381 Words   |  1186 Pagestheir wives (Kevin and Dawn, Robert and Sally) and their children (Ryan, Carly, Connor and Lauren). C.F.G. â€Å"We must not cease from exploration and the end of all exploring will be to arrive where we begin and to know the place for the first time.† T. S. Eliot To Ann whose love and support has brought out the best in me. And, to our girls Mary, Rachel, and Tor-Tor for the joy and pride they give me. Finally, to my muse, Neil, for the faith and inspiration he instills. E.W.L Preface Since youRead MoreRastafarian79520 Words   |  319 Pagesexpressly permitted by law, or under terms agreed with the appropriate reprographics rights organization. Enquiries concerning reproduction outside the scope of the above should be sent to the Rights Department, Oxford University Press, at the address above You must not circulate this book in any other binding or cover and you must impose this same condition on any acquirer Library of Congress Cataloging-in-Publication Data Edmonds, Ennis Barrington. Rastafari : from outcasts to culture bearersRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesoverlap with the preceding period and disconcertingly radical shifts in the course of global development in the 1900s, contradictory forces and trends, which perhaps more than any other attribute distinguish this turbulent phase of the human experience, render it impervious to generalized pronouncements and difficult to conceptualize broadly. As the essays in this collection document in detail, paradox pervades the time span we call the twentieth century, no matter how it is temporally delineated

The Cultural Construction of Gender and Sexuality

Chapter. 12 Outline The Cultural Construction Of Gender and Sexuality Differentiating Sexuality And Gender The biological term, Gender refers to the fact that humans are overwhelmingly either male or female. The Organization of cultural activity by gender is pervasive. Every subject that we touch on in cultural anthropology shows the workings of the cultural construction of gender. Sexuality and Gender are the two main parts of the biocultural model The primate species of mammal to which modern humans belong known as Homo Sapien reproduce through sexual intercourse between male and female. Sex has been deemed less appropriate for†¦show more content†¦Even though there had long been many influential women anthropologist, their anthropology focused on men. Michelle Zimbalist Rosaldo and Louise Lamphere opened this new era in anthropology was women,culture,and society in 1974. Revisiting the Trobriand Islands In 1971 and 1972, Annette Weiner, spent a year in her sacred place and in her dissertation research plan was to study woodcarvings made for the tourist trade. The high point was a massive exchange of goods among women that lasted for five hours. She also moved the day after to a village Where she was sumoned to a womens Mortuary Ceremony. She also used as a reference and guide Bronislaw Malinowskis publications and found nothing about the events that she had witnessed. Annette Weiner Went To the Trombriands to study tourist art and came back a feminist,She made all anthropologist feminists, in the sense that today its increasingly difficult, to ignore gender issuews. Ethnography that describes only men is contrary and suspect. Woman in Gatherer A major Reinterpretation of the Role of Women that was stimulated directly by feminist perspectives concerned foraging strategies, mainly the foragers of the kalahari desert. Careful fieldwork showed that the women, in fact, Providing more food than the men did. The meanings Of Macho It shows that societies are not just women plus men,butShow MoreRelatedAnalysis Of Foucault And Queer Theory 1211 Words   |  5 PagesIn Foucault and Queer Theory Spargo defines queer theory as a nebulous group of cultural criticism and analysis of social power structures relating to sexuality . It is these power structures and aspects of culture that are responsible for the discourse that creates and informs ones understanding of gender, race, and sexuality. However these aspects of identity do not exist separately from one another, but are constructed in tandem throughout history. These layers of identity inform each otherRead More The Social Construction of Gender and Sexuality Essay1361 Words   |  6 Pagesexemplifies the definition of gender as a concept; gender is the expectations of a sex according to the culture of society. Sexuality, within this definition of gender, reflects society’s expectations, which are created in relation to the opposite sex. The varia nces between cultures means that gender expectations change within different cultures. These expectations put pressure on each member of society to conform and abide by the folkways of their own culture. The creation of gender expectations by societyRead MoreThe Topic Of Sexuality1144 Words   |  5 PagesIntroduce the topic of sexuality (para)- Horrocks (1997) points out in his book that sexuality encircles multiple aspects of human existence. Sexuality is then, not a uniform or simple phenomenon and is influenced by the interaction of psychological, biological, social, cultural factors and many more. Horrocks (1997), suggests that to try and understand or explain a definitive conclusion about sexuality seems impossible as sexuality has different meanings to so many groups of people. IntroduceRead MoreHuman Nature : Gender System Is Established On A Basis Of Our Own Standards875 Words   |  4 PagesIn the U.S. the gender system is established on a basis of our own standards. â€Å"The paradox of human nature is that it is always a manifestation of cultural meanings, social relationships, and power politics; not biology, but culture, becomes destiny† (Lorber 117). We do not picture males and females based on their genitalia, but rather the way that people express their gender identity. No matter someone’s personal identification, the greater society will â€Å"do gender† and categorize them anyway. TheRead MoreVisual images Reinforce Traditional Gender and Sexuality Stereotypes948 Words   |  4 PagesVisual images reinforce traditional gender and sexuality stereotypes through the manifestation of the masculine and feminine miens. An examination of print media advertisements highlights the social and cultural ideologies associated with traditional gender roles that are expected and imposed on by society. â€Å"Advertisements are deeply woven into the fabric of Western Culture, drawing on and reinforcing commonly held perceptions and beliefs† of gender and sexuality stereotypes. They have a strong roleRead MoreGender And Gender Identity1648 Words   |  7 PagesIn light of performativity, political transformation via hegemonic cultural practices continues to advocate for gender parody. Overall, the recent exploration of alterity ethics complements performativity politics by exploiting the subversive potential of gender identity as well as female identity. For the oppressed individuals, power should be subverted via political strategy guided by the consequences and punishment with the objective of maximizing the good in the society. In other words, performativityRead MoreGender and Postmodern1508 Words   |  7 Pageson ‘Gender’ through comparison and contrast of the views of authorities who are postmodern practitioners† Introduction Defining postmodernism as well as gender is an extremely difficult task if not impossible. This essay is an argument on the two postmodernist’s concept on ‘Gender’. This essay argues posing foucauldian postmodernism of Judith Butler against Baudrillardean post modernism of Arthur and Marilouse Kroker with analysis on both their ideas on gender including sex and sexuality. ThisRead MoreDifference Between Ethnicity And Class939 Words   |  4 Pagesspeak mostly in ideological terms in order to make a point. Based on the supposition that gender, ethnicity and class are directly experienced, they are not only distinct traits but something which is accomplished in interaction with others who, further, condense these achievements responsible within established settings (West and Fenstermaker, 1997: 64). According to Collins these contained constructions to difference, ignores the power relations and material disparities that create dominationRead MoreGender Differences Between Sexuality And Gender888 Words   |  4 PagesIn sociology, we make a general distinction between sexuality and gender. Sex is the biological trait that we use to determine whether or not a person is a male or a female, whether it be through chromosomes, genitalia, or some other kind of visual physical description. When society talks about the obvious differences between men and women, they are often drawing on sex rather than gender, which is now an understanding of how society helps to shape our new understanding of these biological categoriesRead MoreGender Roles And The Media867 Words   |  4 Pageswomen jobs. Over time, the media show how gender role had changed but are what the media is showing the truth about the gender roles in the United States. Historian and scholar had written about this subject of gender roles and how the media affect our view. Thesis statement Reality vs. Fiction Is the media giving the public a reality of how gender roles are portrayed during a period or is it a fiction story that helps people cope with the fact of gender role during the time. â€Å"The media played an

Should Abortion Be Legalized - 989 Words

â€Å"A person is a person no matter how small,† is a famous quote written by Dr. Seuss. This exact quote is linked to the controversial topic of abortion. After the first trimester, the fetus starts to evolve into this little person. No matter how small, a person is a person. Abortions after the first trimester are both wrong and harmful and therefore should be illegal. During the first month, â€Å"a primitive face takes form with large dark circles for eyes. The mouth, lower jaw, and throat are developing. Blood cells are taking shape, and circulation will begin. By the end of the first month of pregnancy, your baby is around 6-7mm (1/4 inch) long - about the size of a grain of rice!† (WebMD, 2015). At the second month of pregnancy, the embryo is still evolving. The nervous system is starting to form and by the end of this month, the fetus is now formed. (WebMD, 2015). By the end of this third month, the baby is closer to being fully developed. â€Å"Your baby has arms, hands, fingers, feet, and toes and can open and close its fists and mouth. Fingernails and toenails are beginning to develop and the external ears are formed.† (WebMD, 2015). The reproductive organs are developed along with the urinary system and liver. By the end of this third month, this baby becomes a human. It becomes a person. Soon after this month, the gender is revealed and an identity is created. Besides abortions after the first two months being wrong for what they are, they are wrong for the way theyShow MoreRelatedShould Abortion Be Legalized?1357 Words   |  6 Pagessaid Margaret Sanger (Quotes About Abortion). An abortion is the deliberate termination of a human pregnancy, most often performed during the first 28 weeks of pregnancy. 69% of women that have abortions are economically disadvantaged (The Demographics Of Abortion: It s Not What You Think). This is one of the reasons abortions should stay legalized, over half of the women would have been strug gling to take care of their child without it. Abortion was legalized on January 27, 1973 in a 7-2 decisionRead MoreShould Abortion Be Legalized?1495 Words   |  6 Pagesbetter, whom the president should be or who or if at all, we should be at war with; no one can unanimously agree on any topic in this country. This is no different then with the current hot topic of abortion. Abortion, although legal in this country, is still treated and viewed as taboo because of a dominantly Christian-American society. Some Christians make it seem that if you are pro-choice then you are pro-murder. However this is not the case. I will explain what abortion really is and why it isRead MoreShould Abortion Be Legalized?869 Words   |  4 Pages Abortion has become a common argument topic in America; numerous individuals consider themselves pro-life and others pro-choice. Those who consider themselves pro-life oppose abortion, while those who are pro-choice advocate for abortion to be legalized. I believe that abortion should be illegal and that life should be recognized upon conception. Almost all abortions occur during the first trimester when the fetus cannot live outside of the mother’s body. People who are pro-choice believe thatRead MoreShould Abortion Be Legalized?1172 Words   |  5 Pages Although some believe abortion is morally and ethically wrong should it be legal for victims of rape or incest who have no other alternative? Pro-Life advocates believe as horrible as abortion is, the baby is still innocent of any crime. Nobody should be killed for the crime of another person. While Pro-Choice advocates believe if a woman is pregnant by rape, compassion demands that she be allowed to abort. On the other hand, the pro-life vs pro-choice debate tends to overlook the fact that theRead MoreAbortion Should Not Be Legalized972 Words   |  4 PagesAbortion is killing over 1.4 million unborn children in a year (â€Å"They’re Not†). For example, there was the case where a doctor got arrested for killing seven babies and a patient. The clinic he had was described as the house of horror by detectives because doctor Gosnell kept baby parts on a shelf in his clinic. In addition, it was said that he â€Å"forced the live birth of viable babies in the sixth, sevent h, and eighth-month pregnancy and then killed those babies by cutting into the back of the neckRead MoreShould Abortion Be Legalized?1200 Words   |  5 PagesAbortion is a very hot topic that has been repeatedly contended over for the past few years. The argument is should abortion be legalized or not? First before we get into the many sides of abortion we must to know what is abortion. Abortion means ending a pregnancy before the fetus can live independently outside the world. If abortion happens unplanned before 24 weeks of pregnancy. It is called a miscarriage. Abortion is caused design to order to end the pregnancy (Brown, 2013). This can be completeRead MoreShould Abortion Be Legalized?1680 Words   |  7 Pagesrights. A hot topic that is one of the most refuted in today’s society is abortion. One may not see abortion to be acceptable, although, does it make it right to take away that right from someone else? It has taken women a lot of fight and willpower to gain ri ghts to their own bodies, illegalizing abortion would take that right away. Therefore, the question is, should abortion continue to be legalized? First and foremost, abortion can be seen as a way of having full control over one’s personal body.Read MoreAbortion Should Be Legalized Or Not?1902 Words   |  8 PagesDecember 2014 Abortion should be legalized or not? Abortion in itself is a very controversial topic and different people has different views on it some says it should be legalized while others in the other hand says legalization of abortion can create a lot of problems. Abortion is the spontaneous or induced termination of pregnancy before fetal viability. According to WHO, abortion is the pregnancy termination prior to 20 weeks gestation or a fetus born weighing less than 500 grams. Abortion may be self-induced;Read MoreShould Abortion Be Legalized?1685 Words   |  7 Pagesagainst women having an abortion, no matter what situation they are in, the point of women having their own rights should include whether they choose to have their own kid or not. The United States today is very divided on the whole abortion issue, typically republicans are against it calling theirselves â€Å"pro-lfe† and democrats are typically for abortion and they call theirselves â€Å"pro-choice.† Abortion had been practiced in the United States ever since 1880, but it wasn t legalized nationwide untilRead MoreShould Abortion Be Legalized?1799 Words   |  8 PagesAbortion across America Teenage pregnancy has become a norm in America. Sex education is gradually losing significance among the youth. Despite the wide range of contraceptives, many young women are continually getting pregnant. Additionally, the number of young boys and girls ruining their lives at an early stage as a result of quick moments of pleasure is alarming. Moreover, the advancement in technology is an increasingly contributing factor to the high rates of teenage pregnancy (Garfield

A Brief Study on Family and Marriage - 905 Words

Family Law Summary of Family and definition of a family In legal parlance, marriage is normally a contract which is made in due law whereby a willing man and a willing woman agree to live together in a union where they are regarded as man and wife. In this context, it is required that the people entering into the union must be free. By free, it is meant that the two people should not be in any form of bondage or slavery and must also fulfill all the requisites of a legal marriage. In order to be regarded as a valid marriage, the parties entering into the union must be willing and able to contract in addition to actually contracting (Herring, 2004). In this regard, it implies that those people who do not have the legal capacity to contract cannot in any case enter into a marriage union. Such people include madmen, lunatics, and infants. In any case, if minors under the legal age are to marry, they must obtain the consent from their parents or guardians. If two people marry and later one of them realizes that they have married the wrong person, the marriage can be invalidated. For instance is Alex intents to marry Alice but mistakenly marries Jane, it is considered that there is no will in the marriage. However, if the mistake is on particular attributes of the person, the marriage is not invalidated at all. For example, if Alex married Alice believing she is rich but later discovers she is otherwise, this error is due to a quality in the person and cannot thereforeShow MoreRelatedSexual Infidelity Is An Issue1223 Words   |  5 PagesSexual infidelity is an issue most couples don’t like to thinks about when they are considering marriage. 85 percent of adults marry in their life-times. 94 percent expect to marry their soul-mate and maintain a life-long, monogamous relationship until death. Unfortunately 40% of men and women who divorce report having been unfaithful during their marriage (Gordon, Baucom and Synder, 2008). Infi delity can evoke feelings of anger, resentment, fear and hurt to the wronged partner and guilt, shame andRead MorePersonal Application Paper On Strategic Family Therapy Essay953 Words   |  4 PagesPERSONAL APPLICATION PAPER ON STRATEGIC FAMILY THERAPY Although the history of family therapy is not very long, there are many theories and practices developed over the last few decades. One of the theories is solution-focused brief therapy. I am going to use my family of origin as the object in order to explain the concepts of this theory. Background of Solution-Focused Brief Therapy The uniqueness of solution-focused brief therapy is its concentration on skills, strengthsRead MoreThe Area Of Knowledge : Marriage And Family1332 Words   |  6 PagesFIVE Area of Knowledge: Marriage and Family Develop a case study in the area of marriage and family therapy. Using your case study, describe how practitioners in each model would approach the assessment and treatment of the family. Structural therapy Systemic therapy Solution focused therapy. Based on your analysis, select the approach which you believe would be most effective for the family and explain your reasons for your choice. Introduction In marriage and family therapy, many varied approachesRead MoreMarriage Is Like Driving A Car764 Words   |  4 Pages Marriage is like driving a car even though you may be in the front seat; you may not have a clue as to what is going on under the hood. The article considered two hypothesis to conduct the study. The first was marriage and family therapists’ endorsement of myths about marriage will be related to personal experience and demographic factors. The second marriage and family therapists’ endorsement of myths about marriage will be signiï ¬ cantly related to professional factors including degree levelRead MoreSocial Dating is a Modern Phenomenon in our Society937 Words   |  4 Pagessociety has become more and more aware of the idea of dating. Dating is not only recent, but looking throughout history we see that in most cases the only way a man could express themselves interactively or sexually with a woman was through arranged marriages. Only in modern times has the man, and even more recently, the woman have the right to choose their own mate. Skip Burzumato explains that in the 1930’s and 40’s â€Å"courtship increasingly took place in public spaces such as movie theaters and danceRead MoreThe s Position On African American Family Life855 Words   |  4 PagesThe Herskovitsian Position on African American Family Life Melville Jean Herskovits was an American anthropologist who developed the African-American studies in academia. He was famous for his research on Africa and his studies on entomology. Herskovits was the first noticeable white man knowledgeable to express his black beliefs to which was not pathological however rather naturally African, and that it had to be observed within that perspective. He studied in areas like the traditions in artRead MoreEffectiveness Of Psychiatric Programs For Children Essay1325 Words   |  6 Pagespractices for the care and protection of children in crisis. The study participants were senior practitioners working with major agencies involved in humanitarian response for the care and protection of children in crisis. The study employed a three phase Delphi design which involved elicitation of proposed best practices, preliminary rating of these practices and a finalized reporting of the proposed best practices. The results of the study established that statements, which represent the core knowledgeRead MoreBetty Neum Nursing Theorist1587 Words   |  7 Pagespublished in Nursing Research in 1972 under the title â€Å"A Model for Teaching Total Person Approach to Patient Problems†. The model was influenced by her experience and teaching in mental health nursing as well as her knowledge in various fields of study (Fawcett DeSanto-Madeya, 2013). This â€Å"work made explicit to the nursing the importance of taking a holistic view of clients through identification of the client system variables and the importance of their interre lationship with the environment†Read MoreThe Work of a Family and Marriage Therapist Essay1326 Words   |  6 Pages Family and Marriage therapists identify a wide variety of mental and behavioral issues within a family, individuals, and marriages. (HealthcareColleges.net, 2011) These therapists enable society to tackle their problems and move forward in a positive direction. Family and Marriage therapists are responsible for gathering information by testing and observing their patients. (mymajors.com, 2011) After receiving this information they are required to document and record information gathered from theRead MoreFactors Promoting Higher Divorce Rates Essay1062 Words   |  5 PagesThe traditional family clan that we are all acquainted with, the father, the mother and their offspring, has been consistently losing ground, in fact, the tendency does not appear to slow down, in other words, it is hastening to extinction. Data from the Bureau of Census Statistical Abstract of the United States published that in 1890 the ratio divorce to marriage was one divorce for every 18 marriages. More than 100 years later, in 2005, the divorce rate had impressively incremented to an astounding

Immaculate Perception Free Essays

The stance of immaculate perception is a false one. Immaculate perception describes a pure and untainted perception, one that has no bias. Bias is acquired with experiences and teachings, both of which create expectancy, which taints perception with bias. We will write a custom essay sample on Immaculate Perception or any similar topic only for you Order Now One may argue that a newborn baby has immaculate perception, a clean slate with no expectations or sense conditioning. However, this point cannot be proved because where is the division between the experiences of the mother and the baby, or is there even a division between the two? Does the baby’s formation count as an experience? With no clear answers to these questions how can immaculate perception occur in reality? This question leads to another one. What is reality and how does it relate to perception? Reality is the truth that we try to ultimately reach through perception as we sort through our sense datum. Yet, this truth can vary between people. The conclusion or truth that people search for through perception analysis can be determined by one’s own needs and expectations. Though two creatures may be exposed to identical stimuli and sense datum their inferences achieved through perception will vary greatly because each has a tainted or biased perception. For example, a human and a dog are both put in a forest where they are lost and must find their way home. The person will rely highly on sight to sort through the wilderness and arrive home safely because he has conditioned himself to rely heavily on the sense of sight while, the dog may rely on scent more so then sight to track his way home. Both have perception that has been flawed or somewhat polluted. Both the human and dog are exposed to the same stimuli yet they each perceive their situations differently. This is due to their biased perception, the human through previous experiences has conditioned himself to perceive his experiences mainly through sight while the dog has done the same but with smell, neither has an unprejudiced perception because both have been conditioned through experiences. Perception is controlled and created by experience. The goal of perceiving is to know your surroundings. However your surroundings control your experiences. Therefore perceiving is a way of analyzing your experiences. But if this is true then there is no such thing as immaculate perception. Every individual’s experiences are each unique. The way in which they are accepted or rejected depends on cultural conditioning as well as previous experiences. With this bias no one can claim to have untouched or virgin perception because it has been trained to only acknowledge certain elements of the surrounding. For example, I have been trained to rely on sight to gain the bulk of my knowledge of my surroundings but a blind person would have trained their senses or perception tools very differently having no sight. Therefore each experience and the sense datum gained from it would be different. The stance of immaculate perception claims that since the act of perceiving has no bias each experience for every person results in the same knowledge. This is false because it is impossible for two beings to infer the same information from a protocol. In a world made of unique creatures it’s impossible for immaculate perception to exist. How to cite Immaculate Perception, Papers

Accounting Operation Expand

Question: Accounting for share issues and options Sunny Ltd is looking to expand its operations, and in order to do this, the company needs to increase equity. On 1 January 2016, Sunny Ltd offered 6,000,000 ordinary shares to the public at an issue price of $4.00 per share, with $3.00 payable on application, and $1.00 due within one month of allotment. The closing date for applications was 31 January 2016. Sunny Ltd offered an additional incentive to investors: shareholders who acquired more than 25,000 shares were allowed to purchase options at 50 cents each. These options allowed investors to acquire shares in Sunny Ltd at $4.20 each on or before 30 June 2016. By 31 January 2016, applications had been received for 6,300,000 shares and 60,000 options. On 12 February 2016, 6,000,000 shares were allotted on a pro-rata basis, and all 60,000 options applied for were allotted. Excess application money received was retained and used to go towards the allotment instalment due. All allotment money is received by 12 March 2016, except for holders of 20,000 shares who fail to meet the instalment. On 20 March 2016, the 20,000 shares were forfeited, and on 5 April 2016 they were auctioned as fully paid. An amount of $3.70 was received for each share sold. Share re-issue costs amounted to $3,600, and were paid. The constitution provided for any surplus on resale, after satisfaction of unpaid instalments and any costs, to be returned to shareholders whose shares were forfeited. By 30 June 2016, the price of each of Sunny Ltds shares was $4.80. Holders of 50,000 options exercised their options in June 2016, with the remaining options lapsing. Required: Prepare the journal entries to account for the above entries. Show all relevant dates, narrations and workings. Answer: 1: Date of the transaction Particulars Debit Credit 31-01-2016 Bank 189,30,000.00 To share application A/c 189,00,000.00 To share options A/C 30,000.00 (being money received on share application) 12-02-2016 Share application A/c 189,00,000.00 To share capital 180,00,000.00 To bank 9,00,000.00 (being refund of the excess money received) Share options A/c 30,000.00 To share options 30,000.00 (conversion of share options money received into share options capital) 12-03-2016 Bank 59,80,000.00 To share allotment A/c 59,80,000.00 (being allotment money received) Share capital 80,000.00 To shares forfeited 60,000.00 To unpaid calls 20,000.00 (being shares forfeited) 05-04-2016 Bank 74,000.00 Shares forfeited 60,000.00 To share capital 1,34,000.00 Share capital 56,400.00 To bank 56,400.00 (being the excess amount transferred to the investor) (Accounting simplified, 2016). 3: Computation of Taxable Income Remarks Revenue 7,50,000.00 Government Grant - Not Taxable Cost of Sales 3,25,000.00 Annual Leave 2,000.00 Allowed on Payment Basis Depreciation on equipment 60,000.00 As per Income Tax Rules Depreciation on motor vehicle 12,000.00 As per Income Tax Rules Doubtful Debt Expenses 2,000.00 Allowed on actual written off basis Entertainment expenses - Not allowable Insurance 13,000.00 Allowed on Payment basis Rent 20,000.00 Allowed on Payment basis Salaries 1,25,000.00 Warranty Expenses 600.00 Allowed on Payment basis Other Expenses 17,250.00 -5,76,850.00 Taxable Profit 1,73,150.00 Tax Rate 30% Current tax 51,945.00 Deferred Tax Work Sheet Book Value Tax Value Difference Deferred Tax Assets Asset/(Liability) Asset/(Liability) Cash 20,000.00 20,000.00 - - Inventory 85,900.00 85,900.00 - - Accounts Receivable 80,000.00 80,000.00 - - Less: Allowance for Doubtful Debts -4,000.00 76,000.00 - 80,000.00 4,000.00 1,200.00 Prepaid Insurance 3,000.00 - -3,000.00 -900.00 Equipment 4,00,000.00 4,00,000.00 - - Less: Accumulated Depreciation -40,000.00 3,60,000.00 -60,000.00 3,40,000.00 -20,000.00 -6,000.00 Motor Vehicle 60,000.00 60,000.00 - - Less: Accumulated Depreciation -15,000.00 45,000.00 -12,000.00 48,000.00 3,000.00 900.00 5,89,900.00 5,73,900.00 -16,000.00 -4,800.00 Liabilities Accounts Payable 50,250.00 50,250.00 - - Loans 25,000.00 25,000.00 - - Provision for Annual leave 11,000.00 - 11,000.00 3,300.00 Provision for Warranties 6,900.00 - 6,900.00 2,070.00 Rent Payable 6,000.00 - 6,000.00 1,800.00 99,150.00 75,250.00 23,900.00 7,170.00 Net Assets 4,90,750.00 4,98,650.00 7,900.00 2,370.00 Statement of Profit Loss Revenue 7,50,000.00 Government Grant 30,000.00 Cost of Sales 3,25,000.00 Annual Leave 13,000.00 Depreciation on equipment 40,000.00 Depreciation on motor vehicle 15,000.00 Doubtful Debt Expenses 6,000.00 Entertainment expenses 4,500.00 Insurance 10,000.00 Rent 26,000.00 Salaries 1,25,000.00 Warranty Expenses 7,500.00 Other Expenses 17,250.00 -5,89,250.00 Accounting Profit 1,90,750.00 Journal Entries Provision for Current Tax A/c Credit 51,945.00 Deferred Tax Asset A/c (Net) Debit 2,370.00 Tax Expense Debit 49,575.00 (CA club India, 2016). 4: Date Particulars Debit Credit 01-07-2013 Equipment 8,00,000.00 To bank 8,00,000.00 Value of the equipment 8,00,000.00 (being purchase of equipment) 30-06-2014 Depreciation 1,52,000.00 To accumulated depreciation-equipment 1,52,000.00 Value of the equipment 6,48,000.00 (being the depreciation on equipment) 01-07-2014 Equipment 82,000.00 To revaluation profit 82,000.00 Value of the equipment 7,30,000.00 (being revaluation profit on equipment) 30-06-2015 Depreciation 1,15,000.00 To accumulated depreciation-equipment 1,15,000.00 Value of the equipment 6,15,000.00 (being the depreciation on equipment) 30-06-2016 Depreciation 1,15,000.00 To accumulated depreciation-equipment 1,15,000.00 Value of the equipment 5,00,000.00 (being the depreciation on equipment) 01-07-2016 Revaluation loss 1,00,000.00 To equipment 1,00,000.00 Value of the equipment 4,00,000.00 (being revaluation loss on equipment) 30-09-2016 Depreciation 18,000.00 To accumulated depreciation-equipment 18,000.00 Value of the equipment 3,82,000.00 (being the depreciation on equipment) 30-09-2016 Bank 3,90,000.00 To equipment 3,82,000.00 To profit on sales of equipment 8,000.00 (being sale of equipment) (IAS plus, 2016). 5: Carrying values Recoverable value Assets Cinema DVD sales Cinema DVD sales Cash 5,000.00 12,000.00 Inventory 4,000.00 85,000.00 Furniture and fixtures, net of depreciation 2,05,000.00 25,000.00 Electrical equipment, net of depreciation 1,10,000.00 10,000.00 Land and buildings, net of depreciation 6,25,000.00 1,79,000.00 License 25,000.00 - Goodwill 45,000.00 15,000.00 Total 10,19,000.00 3,26,000.00 9,00,000.00 3,18,000.00 Value in use 9,00,000.00 2,90,000.00 Recoverable amount is higher of fair value less selling costs and value in use So, higher of 900000,290000 and 780000,318000 Assets Cinema Impairment Recoverable value Cash 5,000.00 - 5,000.00 No change Inventory 4,000.00 - 4,000.00 No change Furniture and fixtures, net of depreciation 2,05,000.00 1,301.59 2,06,301.59 Impairment profit Electrical equipment, net of depreciation 1,10,000.00 698.41 1,10,698.41 Impairment profit Land and buildings, net of depreciation 6,25,000.00 75,000.00 5,50,000.00 Impairment loss License 25,000.00 1,000.00 24,000.00 Impairment loss Goodwill 45,000.00 45,000.00 - Impairment loss Total 10,19,000.00 1,19,000.00 9,00,000.00 Value to be reduced 3,17,000.00 0.65 2,05,000.00 2,06,301.59 0.35 1,10,000.00 1,10,698.41 3,15,000.00 3,17,000.00 Assets DVD Sales Impairment Recoverable value Cash 12,000.00 - 12,000.00 No change Inventory 85,000.00 - 85,000.00 No change Furniture and fixtures, net of depreciation 25,000.00 - 25,000.00 No change Electrical equipment, net of depreciation 10,000.00 - 10,000.00 No change Land and buildings, net of depreciation 1,79,000.00 4,000.00 1,75,000.00 Impairment loss License - - - No change Goodwill 15,000.00 4,000.00 11,000.00 Impairment loss Total 3,26,000.00 8,000.00 3,18,000.00 Journal entry: Impairment loss 1,29,000.00 Land and buildings 79,000.00 License 1,000.00 Goodwill 49,000.00 Furniture and fixtures 1,301.59 Electrical equipment 698.41 Impairment loss 2,000.00 (IAS plus, 2016). References: Accounting-simplified.com. (2016).Accounting for Issue of Ordinary Shares. [online] Available at: https://accounting-simplified.com/financial/share-capital/ordinary-issue.html [Accessed 18 Sep. 2016]. Iasplus.com. (2016).IAS 16 Property, Plant and Equipment. [online] Available at: https://www.iasplus.com/en/standards/ias/ias16 [Accessed 18 Sep. 2016]. Iasplus.com. (2016).IAS 36 Impairment of Assets. [online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 18 Sep. 2016]. Profile, (2010).Calculation of Deferred Tax Asset - Others - Accounts. [online] CAclubindia. Available at: https://www.caclubindia.com/forum/calculation-of-deferred-tax-asset-99743.asp [Accessed 18 Sep. 2016].

Englis Exemplification Essay Example For Students

Englis Exemplification Essay The problem is not with the machine: it is with the man who allows himself to become mechanical. People work on machines all day long. Many of these people have worked on a single machine for some years. The longer the people have worked on a single machine, the more they become adept in the use of the machine. When the time comes for a more advanced machine to be installed, such as a computer, the worker may not be able to cope with the massive change. The computer is an example of a new machine that has created new jobs while driving out workers who were either unwilling or unable to deal with the new technology. Computers have drastically changed many of the jobs on the market. Twenty years ago you could leave high school and become a car mechanic without any knowledge of computers, but now you must have a college degree to do any car work. The workers need to be able to change and adapt to the new technology they are confronted with. What would have happened if the early sailors would not have learned how to use a steam engine? Airplane pilots had to learn how to fly with jet engines instead of propellers. Navigation, engine control, oil pressure, and various other components of the vehicle rely on the computer. Workers can become so mechanical in their job process that they could do it with their eyes closed, and have actually become a machine themselves. As technology increases at a rapid pace, workers will not be able to become mechanical machines at a job. Category: English .