HAMAS A Conventional Terrorist Group Essay examples

HAMAS, an Arabic acronym meaning â€Å"Islamic Resistance Movement†, is the name of the socio-political organization currently in power over the Gaza Strip. For decades Jews Muslims and Israelis Palestinians, often one in the same, have fought for control over the region. Each have killed thousands of the other, destroyed infrastructures and used underhanded tactics to gain an advantage. Nations such as Japan, the European Union, the United States and (of course) Israel classify the group as terrorists, while nations such as Turkey, Russia and Switzerland do not. (King, 2010) Many factors are taken into consideration before a Nation-State denounces an organization as a â€Å"terrorist group†. A profile of HAMAS may help make clear why it is†¦show more content†¦In the three years following the war, 700,000 Jews settled into Israel, mainly along the borders and in former Arab lands. (Morris, 2008) There were other conflicts of varying degrees over the borders and in 1967 Israel took over the Gaza Strip, again displacing Palestinian Nationalists. (Higgins, 2009) These conflicts were focused on the national borders while not much attention was given to the religious developments from the Israelis. The political entity that rallied the Arabs and opposed the Israelis was called the Palestinian Liberation Organization (PLO). They were driven from Gaza after the 1967 War with Egypt, while the Muslim Brotherhood, an Islamic group with Egyptian roots flourished in the strip. Varying degrees of Palestinian political entities arose, cease fire agreements, and truces were formed and broken between Israel and Palestine over the next two decades. HAMAS became active in both the citizenry and politics after the first intifada or uprising , against Israeli soldiers for control. The catalyst of which began after an Israeli struck and killed several Arabs in a car accident. (Lockman Beinin, 1989) HAMAS began operating in the West Bank and Gaza in 1987 as the local political arm of the Muslim Brotherhood (MB), which was an Islamic politico-social movement established as far back as 1928. The Muslim Brotherhood’s creed was written: God is our objective; the Quran is our constitution,Show MoreRelatedAnalysis of the Hamas-Fatah Conflict1066 Words   |  4 PagesHamas-Fatah Conflict: The conflict between Hamas and Fatah lasted for four years despite of several attempts by the two groups to put their differences aside. In addition to being known as the struggle for Palestine, the Hamas vs. Fatah rift led to various concerns on the possibility of having a Palestinian civil war. This is primarily because it was a major struggle that was described as the biggest internal disagreement in Palestinian history. The conflict between Hamas and Fatah is a rift betweenRead MoreUse Of Social Media As Propaganda1679 Words   |  7 Pagesare at a distance, in the recent years, terrorists have taken advantage of social media and used it as a platform to threaten and send jaw dropping messages to some of the most popular outlets across the nation. For this paper, I will examine how terrorists have used social media as propaganda. I will also analyze the trends in media and terrorism, and how it has provided access for the promotion of the violent messages as well as allowing t he news of terrorist attacks and assassinations to reach manyRead MoreHezbollah vs Harakat Al-Muqawama Al-Islamia3093 Words   |  13 Pagesterrorism it is something that all countries have to deal with at some point. One of the main priorities of the United States is to keep terrorist attacks from occurring in our country at all costs. When looking at terrorists, two dangerous groups that will be discussed in this paper are the Hezbollah and the Harakat Al-Muqawama Al-Islamia (Hamas). These two groups both have strong beliefs and seem as though to go to any means possible to get their way and they will not stop until they get it. Read MoreWe Need a Precise Definition of Terrorism Essays1568 Words   |  7 Pagesgovernment were not terrorist actions, but were revolutionary actions. The injustice placed upon the Palestinian people by the Israeli Government justified the Palestinian’s the right to struggle. Yasser Arafat made it very clear that his cause/struggle is not with the Jewish people but with the unlawful creation of the Jewish State. Arafat also claimed that his government does not sanction actions taken by separatist groups within the Palestinian Liberation Organizations (Hamas, FATAH and the PalestineRead MoreThe Construction Of The War On Terrorism1103 Words   |  5 Pagesago. In the past, any violence that was perpetrated by an individual on the behalf of an existing organizational entity or movement with an identifiable structure qualified as terrorism. Now, terrorism is becoming more secularized and is deployed by groups with definite political objectives. This essay will analyze the construction of the war on terrorism as it increases the fear of threats to society, and enables a securitized state structure and intensifies the power of the state as a disadvantageRead MoreTerrorism1761 Words   |  8 Pagesmechanism-premises under which terror operates is obtained. This is significant as it would shape the perspective of policy makers when addressing issues of this nature. Terrorism, as it is understood is the action of none-state weak actors, individual or groups, who for some reasons feels suppressed, marginalized and, or denied what they may view as the basic human right. All terrorism has political objectives, even though the perpetrators may use religious relics to appeal to a wider existing audience,Read MoreAn Analysis of the Interactive Violence of the Israeli-Palestinian Conflict2459 Words   |  10 Pagesonly two major Israeli political parties that have ever been able to garner enough votes in the Knesset to either have en ough to have a super majority or to be the main player in a coalition. The Jewish Labor party was formed in 1968 when the leftist groups, the Mapai, Adhut Ha’avodah and Labor Rafi parties combined. Its stated security policy position is that the government of â€Å"Israel is responsible for the personal and general security of the citizens of the state of Israel.† The party’s idea ofRead More The Role of Intra-party Opposition in National Liberation Movements4458 Words   |  18 PagesRadical Islamic Palestinian nationalist groups, the most prominent of which is Hamas, adamantly resist any concessions to the state of Israel and maintain that the PA should not be negotiating with the Israeli government. While there is little question that Hamas and similar organizations have had both the intent and the effect of erecting impediments on the road to a peace in the Middle East, this paper aims to dispel the notion that Palestinian opposition groups have complet ely derailed the peace processRead MoreEssay about Counter Terrorism Unit 2699 Words   |  11 PagesIntroduction *Note: information concerning the formation of the CTU is fictional Terrorism is one of the greatest concerns of the 21st century. It is a method that has been embraced by many groups with many different ideologies. It has the potential of causing major devastation, especially with the specter of acts of nuclear, biological, and chemical terrorism. There have been many references by both the media and politicians to a â€Å"War on Terror,† and if we are to characterize this as a warRead MoreThe Origins of Terrorism and Jihad Essay example2861 Words   |  12 Pagesfor so long. The attacks on September 11 have brought the United States out of her own little world and into a much more complex one. Yes, America is at war, but with whom? America is at war with a much more dangerous force that does not play by conventional rules. America is in an unwelcome position; she must learn to fight a war against an enemy that she does not understand. This essay will make an attempt to begin to understand this enemy by understanding the surrounding environment. Out of

Auburn University Acceptance Rate, SAT/ACT Scores, GPA

Auburn University is a private research university with an acceptance rate of 75%. Established in 1856, Auburn University has grown into one of the largest universities in the South. Auburn offers a choice of 150 degrees through its 12 colleges and schools. For strengths in the liberal arts and sciences, Auburn was awarded a chapter of the  Phi Beta Kappa  Honor Society. Academics are supported by a 19-to-1  student/faculty ratio. Student life is also active with 500 clubs and organizations. On the athletic front, the Auburn Tigers compete in the NCAA Division I  Southeastern Conference. The university fields eight mens and 11 womens Division I teams. Considering applying to Auburn? Here are the admissions statistics you should know, including average SAT/ACT scores and GPAs of admitted students. Acceptance Rate During the 2017-18 admissions cycle, Auburn University had an acceptance rate of 75%. This means that for every 100 students who applied, 75 students were admitted, making Auburns admissions process somewhat competitive. Admissions Statistics (2017-18) Number of Applicants 20,742 Percent Admitted 75% Percent Admitted Who Enrolled (Yield) 30% SAT Scores and Requirements Auburn requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 15% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 580 650 Math 570 660 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Auburns admitted students fall within the top 35% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Auburn scored between 580 and 650, while 25% scored below 580 and 25% scored above 650. On the math section, 50% of admitted students scored between 570 and 660, while 25% scored below 570 and 25% scored above 660. Applicants with a composite SAT score of 1310 or higher will have particularly competitive chances at Auburn. Requirements Auburn does not require the SAT writing section. The highest composite SAT score from a single test date will be considered for admission. Auburn does not require SAT Subject tests. ACT Scores and Requirements Auburn requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 84% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 25 33 Math 23 28 Composite 25 30 This admissions data tells us that most of Auburns admitted students fall within the top 22% nationally on the ACT. The middle 50% of students admitted to Auburn received a composite ACT score between 25 and 30, while 25% scored above 30 and 25% scored below 25. Requirements Auburn does not require the ACT writing section. Note that Auburn does not superscore ACT results; your highest composite ACT score will be considered.   GPA In 2018, the average high school GPA for incoming Auburn freshman was 3.89. These results suggest that most successful applicants to Auburn University have primarily A and B grades. Self-Reported GPA/SAT/ACT Graph Auburn University Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Auburn University. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances Auburn University, which accepts three-quarters of applicants, has a slightly selective admissions process. If your SAT/ACT scores and GPA fall within the schools average ranges, and you have completed the required high school coursework, you have a strong chance of being accepted. Auburns course requirements include four years of English, three years of social studies, three years of math (including Algebra  I and II, and one year of geometry, trigonometry, calculus, or analysis), and two years of science (including one year of biology and one year of a physical science). In the graph above, the blue and green dots represent accepted students. You can see that the great majority of successful applicants had B or higher averages, SAT scores of about 1050 or higher (ERW M), and ACT composite scores of 22 or higher. Higher numbers clearly improve your chances of being accepted to Auburn. All admissions data has been sourced from the National Center for Education Statistics and Auburn University Undergraduate Admissions Office.

William Shakespeare s Twelfth Night Or What You Will...

With every good story, there must be reason to the madness. With every great story, the audience is left to question their own thoughts over time. But what really makes a story great? Is it love and good will throughout where in the end nearly everyone is happy and all is well? Shakespeare’s play, Twelfth Night, or What You Will is an example of exactly this happy ending story. Or is it the taboo and transgressions of a story’s characters that make it great? Such as in Shakespeare’s play Hamlet; the deceitful actions of betrayal, death and incestuous behavior of the characters certainly leave the audience asking question far after the play has ended. What is the meaning? (Beha BR18) The characters in Shakespeare’s Hamlet are very diverse in personality and in their roles. Herein lie the questions: How do the characters differ and how do their roles impact others and ultimately affect the play? â€Å"Frailty, thy name is woman!† (Branagh 1996) Hamlet, the prince of Denmark, has much love for his mother, Queen Gertrude, and within the emotion of his anguish over the untimely death of his father, his frustration builds with tumultuous peaks and valleys in a sea of confusion. Shakespeare creates her character as the antithesis of her son, Hamlet. Hamlet has great intellect, is a scholar and a student of philosophy at the University of Wittenberg. A conscientious and loyal soul has Hamlet, he longs for the answers of life’s most elusive of questions. Queen Gertrude is shallow,Show MoreRelatedWilliam Shakespeare s Twelfth Night Or What You Will2113 Words   |  9 PagesTwelfth Night or What You Will by William Shakespeare is a classic play full of countless humorous encounters between couples and romantic happenstances between those who should not have romantic relationships. As one of Shakespeare’s most famous comedies, the play explores many problems tha t seem to be ahead of its time. Within the play, there are instances of cross dressing (Viola as Cesario), homosexual encounters (Sebastian and Antonio), and the ever-asked question of â€Å"what is love?†. LoveRead MoreWilliam Shakespeare s Life Experiences997 Words   |  4 Pages Kemal 1 Ayesha Kemal Mrs. Holcombe Period: 7 10/05/14 Shakespeare’s Life Experiences William Shakespeare was born on April 26, 1564 to John and Mary Shakespeare. As a child Shakespeare grew up in the town of Stratford-upon-Avon in the United Kingdom. He grew up attending a school called King Edward VI School, where he learned to read, write, and use proper grammar. He continued to attend school until his family had some economic hardships and he was unable to attend university. Instead he got marriedRead MoreAnalysis Of Shakespeare s The Twelfth Night 1246 Words   |  5 PagesCharles 1 Bradley Charles Professor Eddie Coleman English 100 14 November 2016 Writing Devices in Shakespeare s The Twelfth Night William Shakespeare is one of the most well-known writers of all-time. William Shakespeare was born in the United Kingdom in April of 1564, to a family who was neither noble or wealthy (http://www.shakespeareinamericancommunities.org). He attended the local grammar school, where he was taught Greek mythology, Roman comedy, history, grammar, and Latin. He didRead MoreShakespeare s Twelfth Night : Gift Exchange, Debt And The Early Modern Matrimonial Economy1321 Words   |  6 Pagesthe ages depicted different sexual orientation and gender identification. The play Twelfth Night made produced by William Shakespeare discusses the topics of sexuality during the early 17th century. The articles Gender Trouble in ‘Twelfth Night by Casey Charles agrees that the main central theme of this play is associated with gender identification and sexuality. However,the article â€Å"Rings and Things† in Twelfth Night:Gift Exchange, Debt and the Early Modern Matrimonial Economy by Ste phanie ChamberlainRead MoreTwelfth Night Love Essay1610 Words   |  7 Pages William Shakespeare has written a number of romantic comedies. Twelfth Night is one of the finest comedies of the author. Shakespeare is driven by Viola’s decision to voluntarily conceal her identity and go to work as a servant for the lovesick Orsino.This disguise and gender confusion are there in the beginning of the play and finishes with happy ending. This paper tries to ascertain how Viola in Twelfth Night perform her disguise and become an ideal woman of Shakespeare’s own concept. There mayRead MoreCompare And Contrast Hamlet And Twelfth Night1162 Words   |  5 PagesFrom Hilarity to Tragedy in Shakespeare: How Hamlet and Twelfth Night Compare By Zawadi Bunzigiye William Shakespeare wrote plays covering the breadth of human experience. They seem to have transcended the restraints of age because of the universal themes that they contain. His body of his work is comprised of genres of plays varying from tragedies to comedies. Of them, Hamlet and Twelfth Night are perfect examples of both. A comparison between them would be of interest because their common pointsRead MoreThe Most Influential Poet Of All Essay1449 Words   |  6 Pages Kenny Fancher Mrs. Sessions ENG 233 6 December, 2016 Shakespeare: The Most Influential Poet of All Shakespeare, the most recognizable and famed Author/Poet to ever live, is still such a largely loved and extremely relevant character even I today s society.. He is a widely acclaimed artist who over the span of his life has amassed many of followers and has been acknowledged by many as the greatest Dramatist of all time. He has accomplished many things throughout his life andRead MoreComparison Between Christopher Marlowes Doctor Faustus and William Shakespeares Twelfth Night872 Words   |  4 Pagesï » ¿Christopher Marlowes Doctor Faustus versus William Shakespeares Twelfth Night Both Christopher Marlowes Doctor Faustus and William Shakespeares Twelfth Night deploy many of the same characteristic rhetorical features of 16th century verse dramas. Both plays are characterized by highly elaborate language, usually in iambic pentameter, although different types of verse structures are occasionally used to convey different moods or character types. Both plays combine tragedy and comedy within theRead MoreWilliam Shakespeare s Twelfth Night2005 Words   |  9 Pagesrole that gender plays in Shakespeare’s work. Focus on Twelfth Night or King Lear—or discuss both plays together. Do you see these patterns repeated? Or do you see them being challenged and somehow undermined (implicitly or explicitly) in the plots and language of the play s)?† wants to know if Shakespeare wanted to break the pattern of women being passive objects to men in the literature. In the story Twelfth Night by William Shakespeare all of the roles are played by men. In the fifteenth centuryRead MoreAnalysis Of Shakespeare s Taming Of The Shrew And Twelfth Night 702 Words   |  3 PagesAlyssa Nowak 6 October 2016 Prof. Ron Dye FYS: Shakespeare Comedies Midterm Disguise and Trickery One of the many factors that William Shakespeare implements throughout all of his comedic plays is the element of disguise and trickery. This element is shown through his works of As You Like It, Taming of the Shrew, and Twelfth Night. The primary purpose for using disguise and trickery is for deceit. The deception involved with changing characters’ identities is used for momentary gain. In the

Essay about Julius Caesar - Mark Antony - 615 Words

Mark Antony, in the play The Tragedy of Julius Caesar, was a brave, intelligent, pleasure-loving, and cunning man. He was loyal to his friend, Caesar, whom he considered a true friend. He looked at life as a game in which he had a signified part to play, and played that part with excellent refinement and skill. Antony was devoted and preferred to be dependent upon Julius Caesar since he rather have enjoyed life than to claim the highest position in the government. He wanted the crown to be given to Caesar so that all conflicts could be avoided. However, this additional power contributed to the conspirators motive to assassinate him. Antony was distraught with Caesars death and sought revenge first by speaking to the crowd in his†¦show more content†¦However, he felt his duty was to carry on Caesars reign and clear his name. Therefore he joined the Second Triumvirate and became a great leader. Antony was looked down upon by all the conspirators except for Brutus. They wanted to kill Antony as well as Caesar because they feared that he would become as powerful as him and possibly a dictator. Brutus persuaded the others not to add to the assassination by saying, quot;And for Mark Antony, think not of him: for he can do no more than Caesars arm when Caesars head is offquot;(2.1.181-183). Brutus underestimated Antony and perceived him as a person who didnt always take life seriously, couldnt have a serious nature and therefore, not a thinker. Brutus continued to argue with Cassius who did not believe him. quot;Alas, good Cassius, do not think of him. If he love Caesar, all that he can do is to himself -- take thought and die for Caesar. And that were much he should, for he is given to sports, to wildness, and much company (2.1.185-189). Brutus judged him as being frivolous, and simply liking sport and partying, with a reputation for womanizing. Unfortunately for Brutus and the conspirators he was respected by Caesar and so simply couldnt be ignored. Caesar respected Antony, and his way of life. He defended him when he said, quot;See! Antony, that revels (makes merry) long a-nights, is notwithstanding (however) up. Good morrow, Antonyquot; (2.4.116-117).Show MoreRelated Julius Caesar Essay: Mark Antony as the Genius of Julius Caesar1286 Words   |  6 PagesMark Antony as the Genius of Julius Caesar Mark Antony - the guy is a genius.   He gives the most powerful and emotional speech ever conjured up by a human mind.   He gets this powerful emotion from the pain of the loss of his friend, Julius Caesar.   In Shakespeares play about the ill-fated Roman ruler, a band of conspirators plot to kill Julius Caesar.   They succeed in doing so, and Caesars best friend Antony is infuriated.   However, he manages to keep his cool, until he is allowed to speakRead More Julius Caesar - Mark Antony Essay781 Words   |  4 Pages Mark Antony nbsp;nbsp;nbsp;nbsp;nbsp;It is human nature to change one’s personality to fit the situation. People behave differently when speaking to a dignitary that when talking to a friend. Over time one can change due to a loss or gain of power, sometimes for the better or worse. In Julius Caesar, for example, Mark Antony goes through several changes. Mark Antony loved Julius Caesar, yet when he passed away Mark Antony swears vengeance, and ultimately is corrupted by the power of runningRead MoreAnalysis Of Mark Antony s Julius Caesar 1328 Words   |  6 Pages2015 Mark Antony In his play, Julius Caesar, Shakespeare uses Mark Antony to develop the theme that one can be driven by his lust for power to deceive those around him. Through his conflicting motivations and interactions, Antony shows his true colors as a man that will stop at nothing to have power, even living a lie to become close with those in high places. Mark Antony develops the theme that one can be driven by his lust for power to deceive those around him in Acts 1, 2, and 3. Antony doesn’tRead MoreComparing the Speeches of Mark Antony and Brutus in Julius Caesar2122 Words   |  9 PagesComparing the Speeches of Mark Antony and Brutus in Julius Caesar The play Julius Caesar was first performed in 1599 at the Globe theatre in London. The Globe theatre was built earlier that year and Julius Caesar was one of the first plays performed there. This gives us reason to believe that the play was written towards the end of 1598 and beginning of 1599. William Shakespeare wrote the play Julius Caesar because Plutarchs Lives, William Shakespeares sourceRead MoreJulius Caesar Brutus and Mark Antony Speech Comparison Essay597 Words   |  3 Pagesby both Brutus and Mark Antony in William Shakespeare’s The Tragedy of Julius Caesar are very persuasive to the audience that they are given to, but rhetorical devices were used in different ways in order for each to have an effect on the people of Rome. In Brutus’s speech, he uses devices such as rhetorical question and antithesis to convince the Romans that he and the conpirators did a good deed by killing Caesar. In Mark Antony’s speech, he sways them to believe that Caesar did not deserve toRead MoreComapring the Speeches of Mark Antony and Brutus in William Shakespeares Julius Caesar1325 Words   |  6 PagesSpeeches of Mark Antony and Brutus in William Shakespeares Julius Caesar The play Julius Caesar reaches a peak of tension at the point of the two speeches, and so it would seem whichever speech was enjoyed more by the crowd would make the speaker the more popular. This was in fact the case in the play. Mark Antony used better techniques of speech than Brutus and he prevailed in the end. After the conspirators have killed Caesar, Brutus agrees to let Antony performRead More Julius Caesar: Comparison of the Eulogies of Mark Antony and Brutus689 Words   |  3 Pages Eulogy, noun. – A well versed, powerful speech which praises someone after their death. In The Tragedy of Julius Caesar, there are two of the most famous, and repeated eulogies ever spoken. These eulogies are very powerful and speak to everyone. They are both written very eloquently, but very different at the same time. One is written as a sadness for Caesar, while the other is written as a man who wants to make others feel guilty for his doing. Both speeches seem to tug on the heart stringsRead MoreWilliam Shakespeares Julius Caesar - Mark Antony Proves to Be the Most Skilful Politician in the Play. Do You Agree?1238 Words   |  5 PagesWilliam Shakepeares Julius Caesar Mark Antony proves to be the most skilful politician in the play. Do you agree? Power is the ability to influence the behaviour of others - whether this is achieved with or without resistance, for good or for bad. Some would go as far as to say that all human behaviour is propelled by the want of power. One can conclude, however, that power is inevitable in the human society. It’s natural. William Shakespeare’s play, Julius Caesar, is brimming with humansRead MoreThe Exciting and Interesting Life of Mark Anthony in the Play, Julius Caesar866 Words   |  3 PagesThroughout the play of Julius Caesar, Mark Antony has shown multiple times the sides of him more in history and sometimes more of just a character. Mark Antony has had a very exciting and most interesting life. He has been through the thick and thin; the deaths of friends, loved ones, spouses, and so much more. It is pretty amazing that one person could conquer so much in a single lifetime. The history of Mark Antony is one of the most important parts of the history of Rome. Mark Antony wa s one of the mostRead MoreJulius Caesar as the Noblest Roman of Them All Essay686 Words   |  3 PagesJulius Caesar as the Noblest Roman of Them All In William Shakespeares Julius Caesar the victorious Mark Antony calls his rival Brutus, the noblest Roman of them all. At the start of the play we witnessed Cassius persuade Brutus to join a conspiracy to kill Caesar. In my essay I intend to discuss four main characters in order to prove or disapprove Mark Antonys statement. The play starts off with Julius Caesar entering Rome after his victory in the civil

Statement Of Purpose To Study In Aus Free Essays

â€Å"Man has always been fascinated and tries to delve into greater depths to learn more things that have amazed him.† And I believe that it happen through education. Therefore Education is playing an important role in our life. We will write a custom essay sample on Statement Of Purpose To Study In Aus or any similar topic only for you Order Now In my academic carrier I choose very dynamic and fast growing field of Computer Engineering. My ultimate goal is to earn myself a well-deserved position on my return to India and help my family as well as my nation progress by using effectively the tools of modern technologies. Masters in Computer and Network security is my key future plan; after accumulating enough research experience and comprehensive knowledge of core areas of Computer and Network security, I will like to do my own business in IT field. India is a developing country with an enormous potential in the field of Network Management and Security Technology. To serve the needs of industry and increasing automation in such industries, computers are going to play a vital role. I believe that if you give strong input in any endeavour, success would come easily to you. Going by this belief, I have always made it a point to participate wholeheartedly in anything I do. You may win or lose but you should be proud of your participation. Without an earnest participation one should not expect victory. About Self If were to talk about myself, I am carrier-oriented person and believe in hard work. My name is Mr. Savan Kanubhai Pidhadiya and I am 22 year old. I am living with my family in a small industrial city of India- Surat. I have done my S.S.C. (10th grade) in March-2006 from Gujarat Secondary Education Board in Gandhinagar and secured about 91.29%. I have done my H.S.C. (12th grade) in March-2008 from Gujarat Higher Secondary Education Board in Gandhinagar and secured about 79.20%. My Bachelor of Engineering (Computer Engineering) was completed in May-2012 with 8.31 CGPA from S.P.B PATEL ENGINEERING COLLEGE under Gujarat Technological University, which is, one of the most reputed University of Gujarat, India. Family Background My father, Mr. Kanubhai Ukabhai Pidhadiya, is farmer. He had completed his 10th in his native Chamardi. My mother Mrs. Bhavanaben Kanubhai Pidhadiya is a simple housewife. I have one younger Brother- Kishan Kanubhai Pidhadiya is studying IT at Dharmsinh Desai University, Nadiad. After introducing my family member, I would like to introduce my paternal uncle Mr. Manshukhbhai U. Pidhadiya and Shardaben M. Pidhadiya. They are wonderful people and my uncle has specially inspired me to be a self-made man like him. They have stood through thick and thin by my family. Actually Manshukhbhai U. Pidhadiya is the person who has encouraged me to plan for abroad study. I am very thankful to him for his great support in my application and processes for abroad study. English Language Proficiency I appeared for the IELTS exam and able to get the 6.5 bands. My break ups for the IELTS is Listening 6.0, Reading 7.0, Writing 6.0, Speaking 6.5. Why Australia? When I was in second year I decided to streamline my career by doing Master in Computer and Network Security field. In Australia, I have the freedom to choose a path that suits my particular goals. There are thousands of courses on offer. Whichever course I choose, I will experience a unique kind of education. Studying in Australia promotes innovative, creative and independent thinking. I will learn to work as part of a team, to communicate effectively with others and to develop the practical skills and intellectual  abilities I need for global success. Most importantly, I will learn how to use my initiative. The Australian education system has a strong international reputation and is known for its effective structure and innovative policy developments. Many other countries, eager to improve their own education systems, turn to Australia for advice. Australia is also one of the best places to live. It is a young, vibrant and friendly country in which students can live, learn and grow. So I want a quality education and a good lifestyle, Australia’s the place to be. Why choose EDITH COWAN UNIVERSITY in Australia? I realized the importance of breaking boundaries and going global in order to grow further, after a lot of research I shortlisted Australia for my destination. I personally consulted a few agencies and they suggested me few universities in Australia that can offer me a wide selection of courses of my field. Among those Universities I researched, and then I preferred EDITH COWAN UNIVERSITY. I heard that the institute provides excellent teaching skills as well as they assist students in achieving their educational goal. Also one additional reason for me to choose Perth is also the fact that my uncle is settled there. So it would be really easy for me to settle down me an alien Country. Moreover my parents also would feel less anxious about such a big transit. I also noticed that the weather of Australia is warmer friendly than the other countries suggested by agencies. So I found Australia most relevant for me both environmentally and educationally. What my main lookout was for a good quality education which can fulfill my need to be a Master in my field and ultimately can provide me a bright future. Why Master of Computer and Network Security? During my engineering major, I am particularly interested in Networking, Managements and Software engineering. Masters in Computer and Network Security is my key future plan; after accumulating enough research experience and comprehensive knowledge of core areas of Networking Technology, I will like to do my own business in IT field. The course content of Master of Computer and Network Security at Australian Universities, having very good subjects like IT Professional Practice, Advanced Business Data Communications , Local Area Network Design and Implementation , Network Security and Switching, Wireless Networks, Advanced Network Design etc. Future Goals Now a day due to globalization a large number of multinational companies have entered the Indian Market gaining high and generating goodwill as well. Therefore Indian Companies have to make unprecedented efforts to ensure survival and growth in the market. And Indian Companies have also started giving preferences to them who have an international qualification. I have decided to pursue the course of Master of Computer and Network Security, which will not only give an international degree but also will broaden my perspective and give me an international exposure. Thank You. Sincerely, Savan K. Pidhadiya History of networking Making devices talk to each other for the purposes of communication is nothing new. Early forays the telegraph and telephone have since evolved into more complicated devices, and now a computer can be networked to the Internet, another PC, or even a home stereo. In the early 1960s, individual computers had to be physically shared, making the sharing of data and other information difficult. Hence, the early computer network was born. Through the then-new communication protocol known as packet switching, a number of applications, such as secure voice transmission in military channels became possible. These new circuits provided the basis for the communication technologies of the rest of the 20th century, and with further refinement these were applied to computer networks. These networks provided the basis for the early ARPANET, The Advanced Research Projects Agency (ARPA) submitted the proposal for the project on June 3, 1968. This proposal entitled â€Å"Resource Sharing Computer Networks† would allow ARPA not only the further sharing of their data. After being tested in four locations, the  network spread and the new protocols created for its use evolved into today’s World Wide Network. In 1977, early PC-based Local Area Networks, or LANs (Local Area Networks) were spreading. LAN variants also developed, including Metropolitan Area Networks (MANs) to cover large areas such as a college campus, and Wide Area Networks (WANs) for university-to-university communication .Networks have become an integral part of the corporate world. Ubiquitous computing and Internet-capable cellular phones have allowed people to remain connected, even if the individual is away from a fully wired office environment. Why need computer and network security engineers? The technology today allows a lot of possibilities which have not been available ten years ago. However, it has also opened up the possibilities of a world of threats and harmful things like viruses, worms as well as internet fraud and security issues. It is therefore important to understand the importance of computer network security, its implications as well as its advantageous for you to be able to stay protected both online and offline. Computer network security is now a necessity for computer user to keep them safe and protected from all the evil things that are lurking over the internet. But does all computer users can know how to protect their computers from this stuff. No, of course not that’s why we need computer and security engineers, who can maintain the good health of your computer software devices as well as any system that is continually using the web for various services. What is the Basic pay scale of Network Security Engineers? As i am so excited about my future study, i was doing some surfing at that time i got some valuable information regarding pay scale of networking field in india with their years of experience which is mention below Future of Networking Field? Network security is an important field that is increasingly gaining attention as the internet expands. There are so many responsible designations which is listed below which is my future plan for the next coming period. How to cite Statement Of Purpose To Study In Aus, Papers

Impairment Loss and Accounting Entries

Question: Discuss about the Impairment Loss and Accounting Entries. Answer: Introduction The accounting framework followed in Australia prescribes the accounting standard 136 (AASB 136) to deal with the accounting treatment of the impairment loss (AASB 136, 2007). The impairment loss has been defined as the amount worked out by deducting the recoverable amount from the carrying amount of the asset (Dagwell, Wines, and Lambert, 2011). In the context of this, an essay has been presented here describing the nature of impairment loss and the requirement for its discloser in the financial statements of an entity. This essay covers the discussion on the impairment loss from the accounting view point in the light of the Australian accounting standards. Nature of Impairment Loss The impairment loss is necessary to recognise to bring the assets at the value that would the entity fetch if the assets are sold in the market. The assets are initially recognised at cost in the books of accounts and then re-valued from time to time as per the prevailing market conditions. The accounting principle of prudence requires that the entity should immediately account for the foreseeable losses while the future gains should be ignored until their realisation is ensured (Mukherjee and Hanif, 2003). This implies that the assets should not be overstated and the liabilities should not be understated in the books of accounts of an entity. If there are conditions that indicate that the assets may be overstated, the entity should recognise the impairment loss immediately and bring the asset at the recoverable value (Mukherjee and Hanif, 2003). As per the provisions enunciated in the accounting standard 136, the impairment loss is recognized on all the assets except inventories, deferred tax assets, investment property dealt with as per AASB 140, and few other categories (AASB 136, 2007). This implies that the impairment loss is primarily recognized on the non-current assets such as plant and equipment, building, furniture, and intangibles. Further, it has been provided that the assets are to be considered individually for the computation of the impairment loss. However, where is impracticable to segregate the assets, the impairment loss is to be computed with reference to the entire unit, which is called the cash generating unit (CGU) (AASB 136, 2007). The computation of the impairment loss is made with reference to the carrying amount and the recoverable amount of the assets or CGU. The carrying amount is simply the value at which the assets have been shown in the books of accounts by the entity (Stickney et al., 2009). However, the computations are required for recoverable amount, which is computed with reference to the fair value and value in use of the assets or CGU. The recoverable amount is the higher of fair value less the expenses required to realize the asset and the value in use. Here the value in use is computed by discounting the future cash flows expected from the use of the asset or the CGU. The effectively the impairment loss could be computed as follows (Stickney et al., 2009): Impairment Loss= Carrying amount - [higher of fair value-expenses or value in use] The test for impairment is to be performed at each balance sheet date wherein the entity is required to collect and analyse the information from the internal as well as external sources (AASB 136, 2007). If the analysis of the information indicates that the recoverable amount of assets or CGU is less than the amount at which the assets are carried in the balance sheet, the impairment loss is provided for in the books and assets are restated at the recoverable amount. However, it may be noted here that the test for impairment in case of intangible assets is to be carried out at each balance sheet date disregarding the fact that there was not any indication for such test (AASB 136, 2007). In regard to recognition of the impairment loss, it has been observed that the same is to be charged to the profit and loss account unless there is existing revaluation reserve. If the revaluation reserve is available in respect of the asset which has been impaired, the impairment loss first is to be charged to the revaluation reserve and then the remaining to be charged to the profit and loss account (Ernst and Young LLP, 2015). Further, the carrying amount of the asset is reduced by the amount of impairment loss. Discloser Requirement in Case of Impairment Loss There are detailed discloser requirements in respect of the impairment loss to be followed by the entities in preparation and presentation of the financial statements. As per the provisions contained in the accounting standard, the entity is required to disclose the impairment loss in the profit and loss account as a separate line item (ICAA, 2012). Further, the entity shall also disclose the impairment loss in the notes to accounts pertaining to the impaired asset. The impairment loss is to be shown as a deduction from the carrying amount of the impaired asset. In addition to this, the entity is also required to disclose the events or circumstances which formed the basis for recognition of the impairment loss (AASB 136, 2007). Further, in respect of a cash generating unit, the entity shall disclose the description of all the assets identified as cash generating unit and the basis on which the assets were clubbed under the cash generating unit. Additionally, the impairment loss on cash generating unit is to be allocated on individual assets based on their carrying amount and to be disclosed in the notes to accounts. Apart from this, the entity is also required to disclose the basis used to compute the cash flows for computation of the value in use (AASB 136, 2007). Conclusion From the discussion, it may be articulated that the recognition of the impairment loss is a matter of financial prudence and thus, the entities should adhere to it. The nature of impairment loss, its measurement, and the discloser requirements have been discussed in this essay, which will help the entities in complying with the provisions of the accounting framework. Journal Entries for Impairment Loss Crossbow Ltd: Computation of Impairment Loss for Cash Generating Unit Amount ($) A Carrying Amount of Cash Generating Unit (Excluding Inventory) 1,500,000.00 B Recoverable Amount of Cash Generating Unit 1,420,000.00 C Impairment Loss (A-B) 80,000.00 Note: The inventories are not tested for impairment, hence excluded. The total impairment loss of $80,000 is to be allocated to the individual assets in proportion to their carrying amount. However, it should be noted that the impairment loss is first to be allocated to write of the goodwill and then the remaining amount is to be allocated to other assets in proportion to their carrying amount. Further, it is also to be noted that the impairment loss can not be allocated to the individual asset in excess of the difference of its individual carrying amount and the individual fair value net of selling expenses. In the light of these provisions, the allocation of impairment loss has been presented in the table given below: Allocation of the Impairment Loss to Individual Assets Assets Carrying Amount Impairment Loss Goodwill 40,000.00 40,000.00 Land (2/14.60)*40000 200,000.00 5,479.45 Brand 'Crossbow Shoes' (1.6/14.60)*40000 160,000.00 4,383.56 Shoe Factory (7/14.60)*40000 700,000.00 19,178.08 Machinery (4/14.60)*40000 400,000.00 10,958.90 Total 1,460,000.00 40,000.00 Journal Entry for Impairment Loss Description Debit ($) Credit ($) Impairment Loss 80,000.00 Goodwill 40,000.00 Accumulated impairment losses Land 5,479.45 Accumulated amortization and impairment losses brand 4,383.56 Accumulated depreciation and impairment losses Factory 19,178.08 Accumulated depreciation and impairment losses Machinery 10,958.90 References AASB 136. (2007). Impairment of Assets. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed on: 20 September 2016]. Dagwell, R., Wines, G., and Lambert, C. 2011. Corporate accounting in Australia. Pearson Higher Education AU. Ernst and Young LLP. 2015. International GAAP 2016: generally accepted accounting principles under international financial reporting standards. John Wiley Sons. ICAA. 2012. Chartered accountants financial reporting handbook 2012, Google Ebook. John Wiley Sons. Mukherjee and Hanif. 2003. Financial accounting. Tata McGraw-Hill Education. Stickney, C.P., Weil, R.L., Schipper, K., and Francis, J. 2009. Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.