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. 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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. 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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.

Symbolism in the Stranger Essay Example For Students

Symbolism in the Stranger Essay Examine Comus use of symbolism in part one of The Stranger. In your answer, you must discuss the connection between the symbolism and the character of Mersault.  In the chapter one of the novel, we can all see several uses of symbolism to portray the character Mersault. Because the narrator of the book itself is Mersault himself, who feels very little emotion or none at all. Because Mersault barely discuss about his emotions and feelings. Camus use of symbolism creates connection to the character of Mersault. Mersault has been discovered to be annoyed by heat, light and the sun. He finds these unbearable and a hindrance to him. When Mersault was walking to the church, he finds himself quite annoyed by the strong light and heat. He expresses that it was inhuman and oppressive. During this walk, Mersault was quite tired and annoyed. Strong heat and light is the symbol of his frustration. Same use of symbolism can be found on page 57 when Mersault is on the beach watching over the Arabs. We will write a custom essay on Symbolism in the Stranger specifically for you for only $16.38 $13.9/page Order now It reads, there was the same dazzling red glare all that heat was pressing down on me This took place after the Arabs brutally attacked and assaulted Raymond injuring him. Mersault held the gun and started to shoot the Arab because he was annoyed by the light reflecting from Arabs knife on his face. Shot the Arab once and again four more time with no remorse whatsoever. The book says that the light took control over Mersault and caused him to do the shooting. Mersault himself doesnt quite know why exactly he did the shooting of the Arab who was the brother of the Mistress, but he blames the light. Overpowering heat and the light also acts as a warning. Mersaults attitude also displays that he is an outcast of society. Besides the fact that he does not have emotions or feelings at all, he doesnt quite fit into the society because he himself prefers being a social outcast. On page 25, Mersault mentions about a hand towel in his office. Mersault liked washing hands during lunchtime since on that time, the hand towel is quite dry and it has to last all day. Mersault dislikes wiping hands on a soaked towel. This symbolizes that he puts himself away from everyone else. The soaked towel at his working place symbolizes the society. After many of the other workers wiping their hands on the same towel, it is soaked wet. Mersault prefers wiping his hands when its dry, before everybody else. He places himself from everybody else, he tries but he is different. He is not easily understood by others, which is also the reason why he is the outcast. And he keeps to himself almost all of the time. Mersaults lack of emotion is also shown in his response to his neighbors. When Raymond was talking about how he was beating up and harassing his girlfriend until she bled, Mersault showed no interest and reacted almost like it was nothing. He says, it didnt matter. This attitude towards such event is greatly different from others. Others may be disgusted and horrified by this incident and react to it, but to Mersault its nothing. Mersault just sits there and just listens to Raymond. Not all that would cause Mersault to do something, he just listens. When Salamanos dog went missing, Mersault again feels nothing change he didnt care anyway. Even after witnessing and overhearing Salamano weeping next door, Mersault seems to be not interested. Mersault lacks emotional feelings, which is not accepted by society.  The use of symbolism that this novel contains tells a lot about the void character of Mersault. The readers should be able to read between the lines in order to fully understand what these symbols are, and how that tells about Mersaults characteristics.

Tips For Writing A Comparitve Analysis Sample Essay

Tips For Writing A Comparitve Analysis Sample EssayA comparative analysis sample essay is the perfect first writing project for college students. The most important aspect to a comparative analysis sample essay is that it should be written to a high standard, and at the same time, should also answer all of the questions in the subject.In college it is extremely important to write your essay in such a way that it answers all of the questions asked in the course. This will allow you to graduate with high marks, and you will also be able to find employment when applying for graduate programs and university admissions. It is a fact that college students are very anxious about their essays, and if you have a comparative analysis sample essay to give them, then you will increase your chances of getting a good grade on your essays.In addition to being able to write an essay that answers all of the questions asked in the course, you should also make sure that your essay is written in such a way that it has a good structure. The good format for a comparative analysis sample essay is that it should be able to answer the question 'how do you feel about the analysis presented by this essay?' The structure for a comparative analysis sample essay will consist of a thesis statement and the introduction.The thesis statement will serve as the introduction to the essay and should be written in such a way that it can answer all of the questions asked in the course. The introduction should be able to answer the questions like how do you feel about the theory presented by this essay, how do you feel about the methodology presented by this essay, how do you feel about the author's research techniques and so on.Your conclusion will be another part of your comparative analysis sample essay, and it should explain the implications of the conclusions of the essay. A good conclusion should be able to explain the relevance of the essay to the overall topic and to the purpose of the course. The best place to get information on how to write a comparative analysis sample essay is through your college's guidance counselor. You will be able to learn about all of the main components of a comparative analysis sample essay, and the different ways that you can structure your essay to answer all of the questions asked in the course.When writing a student essay, you must keep in mind that each essay that you write should be able to answer all of the questions asked in the course. By being able to answer all of the questions in the course, you will be able to be very successful in your college career.