Friday, August 28, 2020

During the Time Periods of the Late 1800’s Through the Early 1900’s Many Countries Were Trying to Gain Power. There Were Many Different Trends That Were Taking Place During These Times to Help These Countries Gain

DBQ Intro: During the timespans of the late 1800’s through the mid 1900’s numerous nations were attempting to pick up power. There were a wide range of patterns that were occurring during these occasions to enable these nations to pick up control like Colonialism/Imperialism, Nationalism, and American mastery. The principal significant pattern is Colonialism and Imperialism. Record 1 shows colonization/colonialism by the president needing America to assume responsibility for a large portion of the world on the off chance that they don’t decide to run how Americans accept they should.POV: in Document 1 it isn’t amazing that President Roosevelt would state this since he is the leader of the United States and needs them to have however much control over the world as could be expected. Report 3 additionally shows colonization/government in light of the fact that the Dutch were attempting to colonize the Java and individuals from Java didn’t like them at tempting to change their history. This archive shows how more established individuals in the nations didn’t need things to change and didn’t need to need to acknowledge the better approaches for administering and colonizing by other nations.Document 4 is an image of an European remaining over Africa this shows colonization in light of the fact that the Europeans attempted to colonize Africa. Report 5 is an image that shows that both France and the English have colonized the Africans. Report 6 shows the United States helping different nations colonize. Extra Document that would be useful here would be a guide or outline or even an image that indicated were all Europe had colonized so we could more readily comprehend where all European colonization had occurred. The following significant pattern is Nationalism.Document 2 shows Nationalism in light of the fact that the Jews needed to live and there country which shoes pride in their country. POV: It isn't astounding that Balfour would compose this report since he is a Zionist chief and needs the best for his kin. Report 3 additionally shows patriotism on the grounds that the dad didn’t like that his child communicated in Dutch to him since he had an affection for Java and the language that spoke. Report 6 could likewise fall under patriotism for the Unites States. The last Major pattern was American dominationDocument 1 falls into American control since America and president Roosevelt simply needed to see all the nations run easily regardless of whether that implied that Americans needed to step into get that going. Record 6 likewise shows American Domination since it shows all the nations that America colonized. There were a wide range of approaches to pick up power during the late 1800’s and Early 1900’s. The significant patterns during these timespans were Nationalism, Colonization/Imperialism, and American Domination.

Saturday, August 22, 2020

Abortions Prevent Child Abuse and Poverty Essay -- Argumentative Persu

Fetus removal is one of the most disputable issues in America today. There are roughly 1.5 million premature births each year in this nation. Fetus removal was made legitimate during the 1970s. Nonetheless, genius life activists contend that it is the same than murder. Should the legislature reserve the privilege to remove a ladies' entitlement to settle on choices in regards to her own body? The primary issue that ace life individuals have with fetus removal is that they trust it makes an unborn youngster endure. Be that as it may, numerous youngsters who's moms need to have a fetus removal have a sensible reason and the kid is in an ideal situation being prematurely ended. Most undesirable youngsters are manhandled and disregarded. Some are brought into the world dependent on drugs. For what reason should we make honest, small kids endure with being beaten, brought into the world dependent on break, and being assaulted wh...

Friday, August 21, 2020

The Effects of Caffeine on the Human Body

How does Caffeine influence the human body? Caffeine is the world’s most well known medication (Spiller, 1998), and can be found in more than 60 types of plants all through the world. Utilization of caffeine originates from cola, espresso, cocoa, tea, a few drugs thus substantially more. In this paper I will depict the impacts of caffeine on the human body, from the wellbeing dangers to how it can support your body; here are only a portion of the manners in which caffeine influences the human body both genuinely and psychologically.First of all, caffeine has been appeared to prompt lost minerals found in bones, which in the end will cause osteoporosis, a malady that is portrayed by extremely frail and weak bones (Liddell, 2011). As indicated by Spiller (1998), â€Å"caffeine consumption proportionate to at least 2 cups a day was related with an essentially expanded hip break chance in woman† (p. 351). This is on the grounds that caffeine diminishes the capacity of your body to ingest calcium by a little amount.To keep up an appropriate bone thickness and drink caffeine routinely, it is critical to â€Å"aim for three or four every day servings of calcium-rich nourishments, for example, milk, cheddar and yogurt† (Liddell, 2011). Caffeine has numerous Psychological manifestations connected to it also, for example, fixation since caffeine is marked as an energizer so additional time individuals can get dependent on it (Martinez, 2010). Shockingly you can turn out to be genuinely reliant on caffeine with just taking in portions as low as 100 mg daily (Gaskins, 1998), this is comparable to 1 mug of espresso or 2 sodas!Also simply like some other medication you can get dependent on, â€Å"people who are dependent on caffeine will encounter withdrawal side effects when they need more in their system† Running head: Caffeine and the human body (Martinez, 2010). Other mental indications that relate to exorbitant caffeine ingestion are expanded uneasiness for the individuals who as of now have nervousness and rest issue, for example, a sleeping disorder. Then again caffeine isn't all terrible for the human body, it has been appeared to secure against Parkinson’s illness and wretchedness, just as forestalling subjective decrease in old ladies (Anitei, 2007).Also proof proposes that expending moderate measures of caffeine could help forestall diabetes, certain tumors and liver malady (Bartlett, 2011). Another way caffeine is valuable is on the grounds that it helps competitors essentially improve their continuance during unstable activities, for example, running or bouncing. As indicated by Bartlett (2011), â€Å"Consuming between 140 to 400 mg of caffeine before practicing can expand your perseverance and by and large exercise execution. † Overall, caffeine is the most mainstream tranquilize and can be both unsafe and valuable to the human body.It can make your bones weak, however it can likewise help support your digestion and battle certain illnesses. Caffeine simply like most things is acceptable with some restraint, and as long as you try to get enough calcium and supplements it ought to have no enduring impacts on your body.References Anitei, S. A. (2007). Top 15 impacts that espresso has on your wellbeing. Recovered from: http://news. softpedia. com/news/Top-14-Coffee-Effects-on-Your-Health-70537. shtml Liddell, A. L. (2011). The impacts of caffeine on bone thickness. Recovered from: http://www. livestrong. om/article/326827-the-impacts of-caffeine-on-bone-thickness/Martinez, E. L. (2010). Destructive mental impacts of caffeine. Recovered from: http://www. livestrong. com/article/325109-hurtful mental impacts of-caffeine/Spiller, G. S. (1998). Caffeine. Boca Raton: CRC Press. Gaskins, P. (1998, Caffeine is addictive. Academic Choices, 14, 7-7. Recovered from http://search. proquest. com/docview/208801684? accountid=36304 Bartlett, M. B. (2011). Masters of caffeine. Recovered from http://www. livestrong. com/article/501876-aces of-caffeine/

Tuesday, May 26, 2020

Introducing Essay on Business Idea Samples

Introducing Essay on Business Idea Samples Details of Essay on Business Idea Samples Marketing does involve a particular level of background knowledge. Do a Self Skill Audit Another usually means that will help you to understand the proper business to begin is to perform a self skill audit. Accounting is a crucial portion of a company enterprise. Selecting a little small business idea is a personal choice. Either way, thinking up a killer small-business idea is the initial step on the path to entrepreneurship. You may also ask people around to be aware of the kind of business that they'll be inclined to patronize. 1 good thing about starting the ideal business is you will struggle less to achieve results and meet your aims and targets. If that's the case, starting a wedding photography business could possibly be proper for you. You only need to promote your business at beginning stage. When you get a little business (hopefully a digitalized one), you should get facing you r audience. Event planning business is fantastic option for part time small company. Many successful small small business ideas manifest themselves as service-based businesses that provide a service to clients, which they cannot perform by themselves, if it be a deficiency of time or physical inability. Especially if you're not sure of what kind of business you need to start, I would suggest starting a service enterprise. The most suitable company is dependent on loads of factors unique to the person who would like to begin a company. As a consequence the remote employee monitoring company is booming. Vital Pieces of Essay on Business Idea Samples So you're probably here in order to get some little small business ideas. With so many startup business ideas, it can be difficult to determine which is well worth pursuing. Small small business ideas like the education sector can not ever be overlooked. Among the most effective small small business tips for seasoned small business owners ready for their next venture is a business planning support. You as women entrepreneur can begin your social networking consulting and marketing agency to help people grow their company over social networking. The last of the company suggestions for women is Pharmaceuticals. Let's discuss a number of the best small small business tips for female entrepreneurs. Maybe all you really know is that you wish to run your own company, but are fresh out of small small business ideas. At the same time that you can order 1 book at a moment, costs naturally go down when you purchase in bulk. In some businesses, you're likely to be likely to generate far more money with a whole lot less work. If you're thinking about any of the next small small business ideas, you're not alone. In the world today, there are lots of small business tips for women to select their career from. You still have to produce a good concept, build a brand, do marketing, and supply customer support. In case you have knowledge or experience in web design, you can provide your services to clients and construct your own business for a web designer. Every small company requires a site. Even if your initial business fails, you might determine a different kind of niche market that you could fill. If your business provides remote personal assistant solutions, you might wind up booking flights and sending emails on behalf of somebody you've never actually met in person. You can open a business providing lawn care services to people in your region. If this is the case, you could begin a little business focused on assisting senior citizens. A cell pet grooming business provides a handy service to customers. The One Thing to Do for Essay on Business Idea Samples People don't want to know every detail about exactly what makes a computer work. A tour guide business could possibly be a very good idea if you reside in a favorite tourist destination, if you've got deep understanding of your city, and if you're comfortable interacting with large groups. The inte rnet small business ideas above covered can be combined in an assortment of approaches to begin a company that's uniquely yours. You can begin your business by creating your own furniture factory which would later on enable you to export your furniture and other similar products to various countries of the planet. If you are searching for long-term business then, you can begin any food item enterprise. Any business linked to food and cooking has a fantastic chance if you place hard work and do the correct things from day one. Many insurance providers now accept dash cam videos in claims to be utilised as evidence and some might even reduce your insurance policy premium if you've got one installed in your auto. Whatever niche you select for your organization, look out for state licensing or insurance requirements to earn sure your venture complies with local laws. Rental businesses aren't as easy of a means to earn money as you could think, but there are several rental firm pro prietors who have made a bundle. Purchasing a current business will, normally, dramatically raise your probability of succeeding in business.

Friday, May 15, 2020

The Moral Disagreement on Capital Punishment (Death Penalty)

Using Democratic Deliberation to Resolve the Moral Disagreement on Capital Punishment (Death Penalty) Common American experience seems to suggest that a solution to every dilemma can be found through enough lobbying, legislating, media-blitzing or politicking. We often believe that the person arguing most eloquently, reasonably or forcefully will win every dispute, yet there are times when this optimism fails. Despite great efforts to show the strength of a position, there are arguments that we cannot untangle simply by proving our right and anothers wrong. Some moral questions permit such different outlooks that holders of completely opposing views can both be morally sound. Rather than trying to reason away one side we can only†¦show more content†¦Participants in such discussion can arrive at an understanding of their differing views and gain respect for the variation that exists, the first steps towards solving the moral questions that seem unsolvable. To lead towards any justifiable outcome, deliberation must abide by certain guidelines of respect, open mindedness and accommodation. At the heart of the debate must be a genuine acknowledgement that opponents views, though disagreeing with our own, are just as morally sound. In granting this we must also approach the discussion with a willingness to change our opinions if discussion reveals a stronger moral position. Deliberation relies on rational participants who do not blindly cling to prior beliefs despite evidence favoring other ones. If, however, deliberators cannot justify leaving their positions after fair consideration, they must make concessions to the opposing side without sacrificing their own views. By eliminating points of contention opponents can reach towards an economy of moral disagreement. Though it will never be possible to satisfy every member of this diverse nation, appeals to methods of deliberation offer moral justification for our decisions. A crusader f or censorship, for example, will always be upset if defeated, but he may be more satisfied knowing the rationale for his defeat than otherwise. To investigate whether or notShow MoreRelatedThe Constitutionality Of Capital Punishment1625 Words   |  7 PagesCapital punishment is a form of taking someone s life in order to repay for the crime that they have committed. Almost all capital punishment sentences in the United States of America have been imposed for homicide since the 1970 s. Ever since the reinstatement after 38 years of being banned, there has been intense debate among Americans regarding the constitutionality of capital punishment. Critics say that executions are violations of the â€Å"cruel and unusual punishment† provision of the EighthRead MoreShould Capital Punishment Be Abolish?981 Words   |  4 PagesShould capital punishment be abolish? The answer should definitely be, no. Without the death penalty, criminals would oppose the law more aggressively. Criminals would openly do as they like, because they would no longer have the restriction from the law. Meaning without the law, the crime rate would escalate greatly. Yet in light of this importance, opponents (against capital punishment) offer their oppositional viewpoints. They combat what they consider the menace of social order. They question:Read MoreTaking a Look at Capital Punishment1080 Words   |  4 Pages Since 1608, legal systems have used capital punishment as justice. â€Å"As of November 2014, 32 states have the death penalty. There have been a total of 1348 executions from January 1977 to the end of 2014† (capitalpunishmentuk). The capital punishment only affects those who sentenced in the crime of rape or murder. The most popular death method is lethal injection. There are other options such as â€Å"electrocution, hanging, shooting, and the gas chamber† (capitalpunishmentuk) but theses alternativeRead MoreCapital Punishment : The Death Penalty1410 Words   |  6 PagesCapital Punishment in America In 1976 the Supreme Court of the United States of America ruled the Death Penalty constitutionally permissible. The debate over capital punishment has always been a topic of great controversy. Before the Supreme Court ruling in 1976 America had been practicing capital punishment for centuries. At the current time some states enforce the death penalty, while some do not. There are differences of opinion’s relating to whether or not the death penalty is the proper wayRead MoreCapital Punishment Of The United States1152 Words   |  5 PagesRogerian Essay: Capital Punishment   Ã‚  Ã‚   There has been about 15,760 executions in the United States since 1700, (http://time.com/deathpenalty/), but that is counting all types of executions, for example: burning, firing squad, hanging, gas, electrocution, injection, and others. Now looking from when the capital punishment was approved in 1976 (Death penalty Information Center), only 1,448 executions have been made. The capital punishment was made for â€Å"retribution, theory which demand for ‘tooth forRead MoreCapital Punishment Of The United States1495 Words   |  6 PagesCapital punishment in United States also titled as decease penalty, which is a permitted verdict in thirty one states and the American civilian and services lawful systems. Its application is restricted by the amendment of the eight to intensified killings committed by psychologically competent people. Capital punishment existed a consequence for numerous misdemeanors under English mutual regulation, and it was imposed in entire of the early US colonies preceding to the Declaration of IndependenceRead MoreGreat Philosophers : Moral Knowledge1430 Words   |  6 PagesLaurella Dotan 12/11/14 Great Philosophers Moral Knowledge Over the last several thousand years, ideas of what is acceptable, right, and moral have shifted and evolved. What one time period and place held as a moral truth—such as the acceptability of slavery due to a person’s skin color—another place and time views as a moral failing. How humans gain knowledge, and even the very nature of knowledge, have been hotly contested throughout the centuries, as philosophers have developed various theoriesRead MoreThe Ethics of Capital Punishment Essay examples1501 Words   |  7 PagesAmericans have argued over the death penalty since the early days of our country. In the United States only 38 states have capital punishment statutes. As of year ended in 1999, in Texas, the state had executed 496 prisoners since 1930. The laws in the United States have change drastically in regards to capital punishment. An example of this would be the years from 1968 to 1977 due to the nearly 10 year moratorium. During those years, the Supreme Court ruled that capital punishment violated the Eight Amendment’sRead More The Problem of Capital Punishment Essay3342 Words   |  14 PagesThe Problem of Capital Punishment The issue of capital punishment is a divisive topic that encompasses many moral and empirical aspects of human justice. Ultimately, the key issue regarding the death penalty is as follows: is the death penalty an appropriate form of punishment for the United States of America’s judicial system to impose? This key issue incorporates the empirical and moral claims of the opponents both for and against capital punishment in America. The main empirical issuesRead MoreThe Fundamental Claim of Cultural Relativism Essay example1270 Words   |  6 Pagesuse to govern if an act is morally wrong or right. It is considered a subspecies of the theory of moral relativism as it essentially follows the same path but just considers a more narrow approach. Putting Schafer-Landau’s Argument from disagreement into context for cultural relativism, looks to disprove the theory, however I will demonstrate how it is flawed. Schafer-Landau’s Argument from disagreement states: P1: If well informed, open minded people intractably disagree about some claim, then that

Wednesday, May 6, 2020

Commentary On The Mind s Biology - 940 Words

Media nowadays cover topics ranging from kitty rescues to more important and relevant matters, such as the presidential election. News outlets are directed at a specific crowd, and we know that because of where news outlets land on the political spectrum. Regardless of where their political allegiances lay, one thing is for sure. The media does not understand science. With so much pop science being broadcasted, real science and sciencist are put to shame. Meaningful studies are overshadowed by headlines that will sell! Headlines claiming that a glass of wine is the equivalent of an hour of exercise at the gym. For this reason, news articles covering scientific themes should be taken with a grain of salt. A recent article in the Washington Post, a newspaper with a very good reputation, recently published a trio of articles related to the brain. One of the articles, titled The Mind’s Biology, is about how Dr. Hasan Asif, a â€Å"neurotherapist†, is using the clues, biomar kers, the body gives him to treat his patients of suffering from mental illnesses. It claimed that biomarkers are the new frontier of treating mental illness and the biological approach taken by psychiatrists like Dr. Asif will soon be the new norm. How correct was the science, though? I researched the usefulness of biomarkers, and the impact that finding these biomarkers has on treating mental illnesses. Biomarkers are indeed the new frontier in the treatment of mental illness. Treating the symptoms has onlyShow MoreRelatedAnalysis Of David Reimer s From Undoing Gender 1742 Words   |  7 Pagesthirty-eight. Butler’s evidence in the essay is enough to prove her claim. Reader s rely on writers whom provide the â€Å"primary sources† (Williams and Colomb 116) of their  evidence. For example, Butler’s primary sources are Dr. Milton Diamond’s â€Å"documents, and articles,† John Colaptino’s â€Å"popular book as Nature Made Him, John Money’s several publications,† and Anne Fausto-Sterling and Suzanne Kessler â€Å"critical commentaries† (744). For demonstrating her claim, she uses these sources throughout her essayRead MoreA Response to â€Å"the Walking Dead† Tv Series: a Psychological Perspective1427 Words   |  6 PagesAMC†s â€Å"The Walking Dead† is a post-apocalyptic television show based on an ongoing comic book series. Set in Atlanta, Georgia the plot follows a small group of people, led by police officer Rick Grimes, struggling to survive after a pandemic of an unknown disease causes people to tu rn into zombies. After infection, a person initially dies, but is then somehow revived back to â€Å"life.† These zombies, or â€Å"walkers† as they are deemed on the show, seemingly have no self-awareness, but are able to walkRead MorePedophilia and Deviant Behavior1695 Words   |  7 Pagesleft-handed or ambidextrous (characteristics that are observable before birth). Although non-biological features may yet turn up to be relevant, it is difficult, if not impossible, to explain the research findings without there being a strong role of biology.† Cantor makes the valid point that not all pedophiles indulge these sexual interests and he goes on to mention that there is little support for individuals wishing to abstain from such behaviors. Support groups created for the purpose of preventingRead MoreQuantum Mechanics and Islam Essay1602 Words   |  7 Pagesagree with the theory because it works in experiment and as seen today contribute to new technology. It governs behaviour of transistors and integrated circuit, two major components of electrical devices, and as the basis of modern chemistry and biology. Anyhow, there is a probability the time will come when the luck has run out and subsequently the ability to create new technology will exhaust. Despite the successful inventions of new technological products by modern scientists, the idea thatRead MoreZoo: Project Planning and Behavioral Issues4538 Words   |  19 Pagesof this publication my be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording or any information storage and retrieval system, without permission in writing from the publisher. Wehnelt, S., Hosie, C., Plowman, A., and A Feistner (2003) Zoo Research Guidelines: Project Planning and Behavioural Observations The Federation of Zoological Gardens of Great Britain and Ireland, London First published 2003 Published and printed by: The FederationRead MoreFeminist Analysis : A Woman s Motivation Essay3024 Words   |  13 Pagesbinary, gender roles in the mid 400’s (B.C.). Sparta treated men and women (to a much greater extent than even 1920’s america) as equals, and â€Å"the age of enlightenment† was a veritable smorgasbord of ideas about the role that women should play in society. Despite all this it wasn’t until the first wave of feminism that practical, lasting change was made in western society. This wave began in 1848 with the Seneca Falls Convention and focused mainly on women s suffrage and legal rights members ofRead MoreStephen Hawking : An Enigma Himself1848 Words   |  8 PagesHawking: An Enigma Himself Explains the Enigmatic Universe. Today as Stephen Hawking is 72 years young, â€Å"Hawking s work on black holes and the origins of the universe guarantees him a place in the scientific pantheon, but his ability to pursue scientific work despite the ravages of ALS (Lou Gehrig s disease) have earned him superstar status.†(Kirkus,1) This gives us an insight into Hawking s identity as of the very motivated nature of Hawking and how he never quits at the sight of adversity. WeatherRead MoreOsmosis Internal Assessment - Biology Higher Level3984 Words   |  16 Pages| The effect of salinity on osmosis of solanum tuberosum L.(potatoes) | Biology HL Internal Assessment – Year 10 | | Teresa Nguyen | | Table of Contents 1 DESIGN 2 1.1 Defining the problem 2 FOCUS QUESTION 2 HYPOTHESIS 2 BACKGROUND INFORMATION 2 INVESTIGATION VARIABLES 3 1.2 Controlling Variables 3 TREATMENT OF THE CONTROLLED VARIABLES 3 CONTROL EXPERIMENT 4 1.3 Experimental Method 4 MATERIALS 4 RISK ASSESSMENT 5 METHOD 5 2 DATA COLLECTION and PROCESSING 7 2.1 Recording RawRead Moreian mcewan2782 Words   |  12 PagesLondon. He considers himself unattractive and marvels that Clarissa loves him. He prizes rationality highly and secretly regrets not entering into the academic scientific world. He is the object of Jed Parry s obsessions. the main character, Joe, faces many conflicts emotionally. In Joe’s mind, his emotions and rational thought pull him in two different directions when all he seeks is a common answer. In order to portray Joe’s emotional distress, ‘Enduring Love’ is told through  first person narrationRead MoreThe Hitchhikers Guide to the Galaxy by Douglas Adams1897 Words   |  8 Pagesworlds and conversing with several alien species with his longtime friend Ford, who Author recently discovered was also an alien. Douglas Adams is highly known for his observational humor and satire in his writings. His parody of politics, social commentary and references of pop-culture are a constant, especially in â€Å"Hitchhiker’s Guide to The Galaxy†. More often than Adam’s humor in â€Å"Hitchhiker’s Guide to The Galaxy† is the theme of travel in the Universe and space exploration. A task man has only

Tuesday, May 5, 2020

Business Operations and Performance Business Accounting

Question: Describe about the Business Operations and Performance for Business Accounting. Answer: Most of the organizations disclose the nature of operations and performances through its annual reports. However, many of the organizations do not follow any specific internal regulation to disclose the business information to its stakeholders. They do not maintain any source, from which the stakeholders can obtain necessary information about the organization. Generally, these are the small type of business firms and non-profit organizations (Van Auken Carraher, 2013). It should be noted for any business organization, stakeholders are the most important factor. As the employees, they provide the necessary workforce; as investors, they provide capital and as customers, they are the source of revenue. Stakeholders, in various forms, greatly rely on business information. Therefore, the organization has to provide operational performance related information to its stakeholders (Healy Palepu, 2012). Organization can gain various advantages through sharing of information. If the management informs potential investors about the higher profit margins, earned in consecutive periods, then it may be able to generate more equity capital and reduce the debt capital and interest expenses accordingly. By updating the suppliers about the shorter credit period and better payment schedule, the company can convince the suppliers to supply materials at lower rates. In the financial crisis periods, if the company shares the information of losses with its employee, they may not demand for annual increments. Thus, if the organization fails to provide information to its stakeholders due to absence of proper regulation, then it cannot enjoy the cost advantage of information sharing and incur higher operational cost (Asare Wright, 2012). In the books of Bells Beach Tourist Operation Journal Entries Dr. Cr. Date Particulars Amount Amount 1/7/2013 Aircraft A/c. Dr. 12000000 To, Bank A/c. 12000000 30/06/2014 Depreciation on Aircraft A/c. Dr. 1250800 To, Accumulated Depreciation-Aircraft A/c. 1250800 Income Statement A/c. Dr. 1250800 Depreciation on Aircraft A/c. 1250800 Workings:- Particulars Aircraft Airframe Engines Fixtures Fittings TOTAL 55% 40% 5% Cost A 12000000 6600000 4800000 600000 Estimated Life B 15 20000 5 (Years) (hours) (Years) Residual Value C 150000 0 0 Operating Hours in the current year D 0 2920 0 Depreciation E 430000 700800 120000 1250800 (A-C)/B (A-C)x(D/B) (A-C)/B 3:- a) Calculation of Rate of Interest Implicit:- Particulars Amount Less: Insurance Maintenance Charges Net Amount Value of Machinery $1,294,384 0 $1,294,384 1st Annual Payment $ (350,000.00) $35,000 ($315,000) 2nd Annual Payment $ (350,000.00) $35,000 ($315,000) 3rd Annual Payment $ (350,000.00) $35,000 ($315,000) 4th Annual Payment $ (350,000.00) $35,000 ($315,000) 5th Annual Payment $ (350,000.00) $35,000 ($315,000) Rate of Interest Implicit 6.92% Calculation of Present Value of Minimum Lease Payments:- Annual Payment Particulars Year 1 Year 2 Year 3 Year 4 Year 5 Bargain Purchase Option Amount $315,000.00 $315,000.00 $315,000.00 $315,000.00 $315,000.00 $280,000.00 Interest Rate 6.92% 6.92% 6.92% 6.92% 6.92% 6.92% Discounting Factor 0.94 0.87 0.82 0.77 0.72 0.72 Present Value $294,616.81 $275,552.58 $257,721.97 $241,045.16 $225,447.48 $200,397.76 Present Value of Minimum Lease Payments $1,494,781.76 b) In the books of Burt Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2016 Lease Liability A/c. Dr. 350000 To, Bank A/c. 350000 Insurance Maintenance Charges A/c. Dr. 35000 To, Lease Liability A/c. 35000 Depreciation on Machinery A/c. Dr. 180731 To, Accumulated Depreciation - Machinery A/c. 180731 Income Statement A/c. Dr. 215731 To, Insurance Maintenance Charges A/c. 35000 To, Depreciation on Machinery A/c. 180731 30/06/2017 Lease Liability A/c. Dr. 350000 To, Bank A/c. 350000 Insurance Maintenance Charges A/c. Dr. 35000 To, Lease Liability A/c. 35000 Depreciation on Machinery A/c. Dr. 180731 To, Accumulated Depreciation - Machinery A/c. 180731 Income Statement A/c. Dr. 215731 To, Insurance Maintenance Charges A/c. 35000 To, Depreciation on Machinery A/c. 180731 c) In the books of Burt Ltd. Balance Sheet as on 30/06/2017 Particulars Amount Amount Non-Current Assets: Machinery at Lease (at Cost) 1294384 Less: Accumulated Depreciation 361461 932923 Non-Current Liabilities: Lease Liability 1050000 In the books of Burt Ltd. Journal Entries Dr. Cr. Date Particulars Amount Amount 30/06/2016 Rent Expense A/c. Dr. 315000 Insurance Maintenance Charges A/c. Dr. 35000 To, Bank A/c. 350000 Income Statement A/c. Dr. 350000 To, Insurance Maintenance Charges A/c. 35000 To, Rent Expense A/c. 315000 30/06/2017 Rent Expense A/c. Dr. 315000 Insurance Maintenance Charges A/c. Dr. 35000 To, Bank A/c. 350000 Income Statement A/c. Dr. 350000 To, Insurance Maintenance Charges A/c. 35000 To, Rent Expense A/c. 315000 Active market can be defined as the security market, where securities are traded at high volumes. It should be noted that many investors prefer to trade in active markets, as trading in such market does not create any impact on the price of the security. Brand names, development related expenditure etc., are considered as intangible assets. This form of asset does not have any physical form. The value of such assets is ascertained either during acquisition of other business entities or from market value (Christensen Nikolaev, 2013). On the other hand, security is a form of certificate, which provides guarantee to the investors regarding the investment in a certain project or entity. Though, securities does not have any specific physical form, like land or machinery, it is deemed to be physical and thus considered as tangible asset. Generally, securities are measured on the basis of two types of values. The price, which is notified in the certificate, is treated as book value and the other one is the market price, which is determined by the supply and demand of the certificates. An investor may own large volume of same securities. From the above discussion, it can be stated that the securities and intangible assets, like goodwill or patent are very much distinct from each other. Therefore, the active market, which is formed for trading tangible assets, like securities, cannot be used for selling intangible assets. Intangible assets are recorded mostly as single unit. Therefore, it cannot be sold in large volume (Su Wells, 2015). Moreover, due to complication in measurement process, the intangible assets cannot be valued purely on the basis of market price. References and Bibliography:- Asare, S. K., Wright, A. M. (2012). Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements.Accounting Horizons,26(2), 193-217 Christensen, H. B., Nikolaev, V. V. (2013). Does fair value accounting for non-financial assets pass the market test?.Review of Accounting Studies,18(3), 734-775 Deegan, C. (2013).Financial accounting theory. 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