College Application Essay - Preparing For Your College Application Essay

College Application Essay - Preparing For Your College Application EssaySo you have decided to apply to college and would like to know how to prepare for the college application essay. The answer is as simple as it is lengthy and detailed. However, there are some tips that will go a long way in helping you master this crucial part of your college application. Start by getting a copy of the SAT or ACT test scores, which can be obtained at the registrar's office.Next, make a list of all the college and degree programs that interest you. As you begin to research and examine them, read each name. If it sounds familiar, it should be. This information can help you identify which college would be right for you. Once you have narrowed down the options, look through some college essay samples, visit their websites, and use the information that you have to build a strong college application essay.What about the college application essay sample that you have been given? You may have been provid ed with something that appears to be a good one, but the words that are used and grammar may be disjointed and off. If you find that some of the topics you use sound suspiciously like a conversation you had years ago with someone else, you may want to consider giving up on that college essay. If you are trying to impress the admissions officer with your knowledge of history, geography, and art, don't bother with the college application essay sample that was provided to you.Look through the college application essay samples that you have been provided with and see if they provide you with enough information to start off your college application. The more that is included in the essay, the better. Most colleges do not provide college application essays on a regular basis so the sample essays that you have been provided with are only as good as what they can get. If the college essay sample doesn't provide you with enough information, don't write an essay based on the information given to you.Make sure that you research the college you are applying to thoroughly before starting on your college application essay. Take the time to find out all of the information that you need to. You should also make sure that you have all of the necessary information that you need to get into college.The application essay that you compose should be written in a clear and concise manner. Don't make spelling mistakes. Include important facts and information that will help you answer any questions that the admissions officer has. Keep your language simple and straight to the point.These college application essay samples may seem overwhelming to you at first, but once you begin researching, they should start to become easy to understand. Take the time to research the college that you are applying to and prepare well so that you may make an impression on your college admissions officer.

Schizophrenia Types, Symptoms, Medications, Treatment Essay

Schizophrenia is a neurological disorder that affects the cognitive functions of an individual. The cause of this illness is unknown, but there are several theories of how an individual may acquire schizophrenia. Because there are many symptoms of the disease and because the symptoms can vary quite dramatically among several individuals and even within the same individual over time, the diagnosis of schizophrenia can be quite difficult. In the United States and Europe, schizophrenia occurs in about 3 to 6 of every 10,000 individuals. Schizophrenia occurs equally in males and females; however, the age of onset of the disease is different between the sexes. The primary age of onset in males occurs roughly between the ages of 15 and 25,†¦show more content†¦Since the social causation hypothesis is more narrow and only accounts for the assumption that schizophrenia results from stress (one hypothesis for the development of schizophrenia), the downward drift hypothesis seems to better explain the disproportionate numbers of schizophrenics in the lower socioeconomic classes. Moreover, a number of estimations have claimed that between one-third and two-thirds of homeless individuals have schizophrenia (1). However, the theory that social factors may produce the stressors that lead to schizophrenia does correlate with several key points. Epidemiological studies have shown that a higher proportion of schizophrenics are found in large cities, particularly in those cities with populations of over one million people, whereas smaller cities have virtually no incidence of schizophrenia. Also, the development of schizophrenia in children of a schizophrenic parent or parents appears to be twice as likely in those residing in large cities as compared to those in smaller communities. Moreover, schizophrenia occurs in a higher percentage of immigrants that move from a less industrialized area or nation to a more industrialized area or nation (1). However, other factors may be present that contribute to the disproportionate localization of schizophrenia in relation to geography which will be discussed later. The symptoms of schizophrenia are quite variable in type andShow MoreRelatedSchizophrenia: Types, Symptoms, Medications, Treatment Essay example2723 Words   |  11 PagesHISTORY EPIDEMIOLOGY CLINICAL FEATURES COURSE PROGNOSIS DIAGNOSTIC TYPES ETIOLOGY NEUROPATHOLOGICAL STUDIES GENETICS DOPAMINE HYPOTHESIS OTHER NEUROTRANSM1TTER SYSTEMS TREATMENT Schizophrenia is sometimes considered the most devastating of the mental illnesses because its onset is early in a patient’s life, and its symptoms can be destructive to the patient and to the patient’s family and friends. Although schizophrenia is usually discussed as if it were a single disease, this diagnosticRead MoreIs Schizophrenia A Unique Mental Disorder?1335 Words   |  6 PagesHealth Reference Series, schizophrenia affects 1.1% of the US population and the majority of those who suffer with schizophrenia go untreated or are unaware that they even have the disorder. Approximately 2,200,000 people in the United States suffer from schizophrenia, and they have a lifespan 20% shorter than those who do not have schizophrenia (Fentress, Moller 1). Schizophrenia is a unique mental disorder that is made up of distinctive characteristics, causes, signs and symptoms, and requires specificRead MoreSchizophrenia: Treatment and Diagnosis Essay1187 Words   |  5 Pages Schizophrenia: Treatment and Diagnosis In 1809, physician John Haslam published an account of what he considered â€Å"A form of insanity†. Haslam described many symptoms that are relevant to modern day schizophrenia including delusions of grandeur and hallucinations. During the latter part of the nineteenth century, a German psychiatrist named Emil Kraepelin expanded on Haslam’s views and gave a more accurate description of schizophrenia as we know it today. Kraeplin startedRead MoreEssay on Compare and Contrast Two Mental Illnesses1273 Words   |  6 PagesSchizophrenia vs. Bipolar Disorder Page 1 Schizophrenia vs. Bipolar Disorder Angela M. Powell English Composition I Kim Elliott-White April 18, 2011 Schizophrenia vs. Bipolar Disorder Page 2 Brain disorders are commonly misunderstood due to the actions of the person living with the disorder. Education about brain disorders should decrease the misunderstanding of the disorders, and increase the supportRead MoreSchizophrenia And Modern Treatments.935 Words   |  4 Pages Schizophrenia and Modern Treatments Shelby Kaseman University of Toledo Mental illnesses are becoming more and more prominent in the lives of people today. The most common of these illnesses are mood disorders such as depression or bipolar disorder. However, schizophrenia, which is not a mood disorder, affects the lives of many people as well. Treatment is a very important part of any illness, but this is especially true when it comes to schizophrenia. Without the proper treatment, people dealingRead MoreSymptoms And Treatment Of Schizophrenia1238 Words   |  5 Pagesdiagnosed with them. Although there are many neurological diseases, schizophrenia is one of them. Schizophrenia is one of the more known disorders in the psychological world. Throughout this paper the following questions are answered: what is schizophrenia, what are the causes of schizophrenia, what are some of the types of schizophrenia, and what are the treatment options for those who are diagnosed with schizophrenia? Schizophrenia is a disabling disorder and is chronic and severe to those thatRead MoreSchizophreni A Complex Psychological Disorder990 Words   |  4 PagesThe word schizophrenia means split mind and was first used in 1911 by Eugen Bleuler. According to Paul Eugen Bleuler and the origin of the term schizophrenia as the disease becomes distinct, the personality loses it unity. Originally it was meant to describe patients whose thoughts and emotions seemed disconnected or disrupted. Unlike the meaning of the word schizophrenia, it has nothing to do with split personalities. Schizophrenia is a complex psychological disorder that can be characterizedRead MoreSymptoms, And Treatment Of Schizophrenia1413 Words   |  6 PagesOverview, Symptoms, and Treatment for Schizophrenia Schizophrenia is a mental disorder that is affecting people’s lives every day. There isn’t a cure for this disorder and it is lifelong. Schizophrenia can affect a person’s thoughts, emotions, and actions. People with this disorder can have a hard time figuring out what is real and what isn’t real. A common side effect to schizophrenia is hallucinations and delusions. Another common side effect is social withdrawal, which means that they avoid socialRead MoreTreatment Options For Schizophreni Symptoms And Symptoms Of Schizophrenia1479 Words   |  6 PagesTreatment Through time, scientists and doctors have created various treatment options for schizophrenia based off scientific theories in their time. At one point physicians would perform brain surgery to remove a portion of brain from an individual suffering with schizophrenia that was responsible for the hallucinations and delusions the individual would experience. Although the surgery might have decreased the amount of hallucinations and delusions experienced by the individual, it led to cognitiveRead MoreA Brief Look at Schizophrenia1765 Words   |  7 PagesSchizophrenia Socially the term Schizophrenia has a certain caricature about it that society has turned into a very serious social stigma. Many associate the disorder with criminals, nut houses, and extreme uncontrollable violence. Schizophrenia is portrayed in literature, and in movies so horrendously negative that those who experience symptoms of this very serious mental disorder can be in a stage of denial that can ultimately cause them to go undiagnosed, that is until something goes wrong.

The Battle of Adolescence in The Catcher in the Rye by...

Adolescence is stressful and confusing to say the least, and is a time in one’s life where one begins to discover who they are and what they want as they transition into the adult world. In J.D. Salinger’s classic American novel, The Catcher in the Rye, the main character Holden, is a downhearted teenage boy used by Salinger in order to portray universal themes to the reader including isolation, loss of innocence, and the phoniness of the adult world. Through Salinger’s use of symbolism, the reader is able to ponder Holden and his struggles as he embarks into adulthood in order to come to a deeper understanding of the themes Salinger’s symbols represent. One of the most widely recognized symbols of the book is Holden’s curiosity about the ducks in Central Park. Holden longs for answers to his question of where the ducks go in the winter. â€Å"The ducks. Do you know by any chance? I mean does somebody come around in a truck or something and take t hem away, or do they fly away by themselves—go south or something? (107). As the ice freezes over the pond and winter comes, the ducks leave, able to escape the brutal winter and the ice for a more pleasant, warmer climate to the south. Holden longs to avoid being apart of the adult world that is engulfed with phoniness, but is unable to understand how to do so. â€Å"The fish don’t go no place. They stay right where they are, the fish. Right in the goddamn lake†¦ Their bodies take in nutrition and all, right through the goddamn seaweed andShow MoreRelatedThe Catcher in the Rye Essay1442 Words   |  6 PagesThis paper proposes to delineate the characteristics of Holden Caulfield, the adolescent protagonist hero of J.D. Salinger’s The Catcher in the Rye and illuminate the reasons as to why this prototype of brooding adolescence, displaying a rather uber-cool style of disaffection, disenchantment and disillusionment became an indispensable figure of intere st, in literary circles as well as popular culture. The paper seeks to take issue with the wider dimensions attached to the ‘incapacitation and debilitation’Read More Comparing A Separate Peace and The Catcher in the Rye Essay example1500 Words   |  6 PagesComparing A Separate Peace and The Catcher in the Rye The coming of age novels, The Catcher in the Rye, written by J.D. Salinger, and A Separate Peace, written by John Knowles, both interpret the lives of adolescent boys journeying through their conflicts and inner confusion to reach the level of maturity. Salinger and Knowles both discern the literal ways a typical teenager grows up with the help of literary elements such as plot, setting, character development, conflicts, irony, symobolismRead MoreComparison and Contrast of a Separate Peace and Catcher in the Rye1515 Words   |  7 PagesComparison and Contrast Essay A Separate Peace and The Catcher in the Rye The coming of age novels, The Catcher in the Rye, written by J.D. Salinger, and A Separate Peace, written by John Knowles, both interpret the lives of adolescent boys journeying through their conflicts and inner confusion to reach the level of maturity. Salinger and Knowles both discern the literal ways a typical teenager grows up with the help of literary elements such as plot, setting, character development, conflictsRead MoreEssay Grief and Bereavement in The Catcher in the Rye2485 Words   |  10 Pages      Ã‚   The Catcher in the Rye has been described, analyzed, rebuffed, and critiqued over the years.   Each writer expresses a different point of view:   It is a story reflecting teen-agers talk--thoughts-emotions--actions; or angst.   I believe it is an adults reflection of his own unresolved grief and bereavements.   That adult is the author, J.D. Salinger.   He uses his main character, Holden, as the voice to vent the psychological misery he will not expose -or admit to. If there areRead More J.D. Salinger’s The Catcher in the Rye1435 Words   |  6 PagesThis paper proposes to delineate the characteristics of Holden Caulfield, the adolescent protagonist hero of J.D. Salinger’s The Catcher in the Rye and illuminate the reasons as to why this prototype of brooding adolescence, displaying a rather uber-cool style of disaffection, disenchantment and disillusionment became an indispensable figure of interest, in literary circles as well as popular culture. The paper seeks to take issue with the wider dimensions attached to the ‘incapacitation and debilitation’Read MoreThe Catcher Of The Rye By F. D. Salinger1795 Words   |  8 Pagesunderwent a tremendous change in structure as well as philosophy. J. D. Salinger’s book The Catcher in the Rye helped contribute to this revolution by highlighting new philosophies in literature. This is evident in pre-1950 writing as well as the changes that persisted through the remaining part of the decade, especially in the writing style popularized during the Great Depression. The Catcher in the Rye also contributed to a change in conflict. This conflict started as an external object to overcomeRead MoreThe Catcher Of The Rye, By F. D. Salinger1795 Words   |  8 Pagesunderwent a tremendous change in structure as well as philosophy. J. D. Salinger’s book The Catcher in the Rye helped contribute to this revolution by highlighting new philosophies in literature. This is evident in pre-1950 writing as well as the changes that persisted through the remaining part of the decade, especially in the writing style popularized during the Great Depression. The Catcher in the Rye also contributed to a change in conflict. This conflict started as an external object to overcomeRead MoreControversial American Literature, J.D. Salinger’s Catcher in the Rye1058 Words   |  5 PagesOne of the most controversial American Literature books, J.D. Salinger’s Ca tcher in the Rye, went into full turbulence and had all the attention of critics everywhere during its release in 1951. Holden Caulfield, a New York City teenager in the 1950’s with manic-depression is the protagonist, is a protagonist unlike any other in coming-of-age novels. What most critics don’t realize is that his actions are exactly those of a depressed teenager would endure: being an immature compulsive liar who isRead MoreThe Use of Language in J.D. Salingers Catcher in the Rye3182 Words   |  13 PagesThe use of language in J.D. Salingers Catcher in the Rye Holden Caulfield, the protagonist of J.D. Salingers Catcher in the Rye, is an upper-class boy who has gone from one private school to another, searching for -- something. He expresses his frustrations in language highly characteristic of adolescence; his extremely colloquial speech sounds just like that of teenagers today, even though Salingers novel was written in the 1950s. But a particularly striking factor of Holdens narration isRead MoreViolence in the Catcher in the Rye Essay908 Words   |  4 Pages Violence in the Catcher in the Rye nbsp;nbsp;nbsp;nbsp;nbsp; Often, simple physical conflicts are used to develop characters and to increase the suspense and action between them. In J.D. Salingers The Catcher in the Rye, Holden Caulfield the 16-year-old narrator and protagonist claims to be a pacifist. Holden views the world as an evil and corrupt place where there is no peace. As a sincere person living amongst phonies, he views others as completely immoral and unscrupulous. In the novel

Use Of Existential Therapists View Themselves As Companions

Techniques Used Existential therapists view themselves as companions; not someone who is going teach and lead the individual to change because they view therapy as a journey client and therapist go through together. Each learning from one another and each having the same room and opportunity for growth. Van Deurzen explains â€Å"these practitioners prefer description, understanding, and exploration of the client’s subjective reality, as opposed to diagnosis, treatment, and prognosis† (as cited in Cory, 2013, p. 157). Meaning therapy is one example of an existential technique that incorporates evidence-based practices. Meaning therapy equips therapists with principles that help them empower clients to face their personal struggles, seek meaning in their life, and the tools to overcome those blocks preventing them from true happiness (Wong, 2010, p. 92). Even though therapists may borrow techniques from other models it is not a technique-oriented approach which is the co mplete opposite of CBT; â€Å"this is an active, directive, time-limited, present-centered, psychoeducational, structured therapy† (Cory, 2013, p. 485). CBT has a wide range of cognitive, emotive, and behavioral techniques to use. Some techniques include completing homework assignments, learning coping skills, role playing, imagery, skills training and many more. Although CBT treatments differ in their form and application, they all emphasize specific elements. As Ryan, Lynch, Vansteenkiste, and Deci clarify:Show MoreRelatedExistential Therapy And The Adolescent Population1236 Words   |  5 PagesApplying existential therapy to the adolescent population would be suitable because it’s a pivotal, and transitioning time in a person’s life. People can agree that the struggles that an adolescent experiences reflects the issues that the existential therapy addresses. Our book states that, â€Å"existential therapy focuses on exploring themes such a mortality, meaning, freedom, responsibility, anxiety, and aloneness† (Corey, 2015, p.132). Adolescence is a time where one feels like one is restrictedRead MoreA Critical Analysis Of Two Counselling Theories : Existential Therapy And Psychoanalytic Therapy2004 Words   |  9 PagesAnalysis of Two Counselling Theories: Existential Therapy and Freudian Psychoanalytic Therapy Kavya Raj, 25183834 PSY3120: Introduction to Counselling Due: Thursday 16th October 2014 Theories within psychotherapy guide interactions between the therapist and client, providing a process by which the client can come to understand and resolve their problems. However, these theories can often be conflicting with opposing techniques and goals. Existential therapy is best considered as a philosophicalRead MoreThe Humanistic Structures That Intricately Build Personality2904 Words   |  12 Pagesindividuals (predicts racism homophobia) Allport emphasized personality consistency, social influence, the concept of self, and the interaction of nature and social influence in determining behavior. http://www.thestrengthsfoundation.org/the-strengths-companion-a-is-for-gordon-allport ROGERS Theoretic preconceptions of people may interfere with the therapeutic process A person motivated by actualizing tendency rather that passively determined by external forces. According to Rogers, the actualizing tendency

The Importance of Honor and Virtue Essay example - 914 Words

The Importance of Honor and Virtue Two important characteristics for warriors are honor and virtue. Virtue is deemed to be the most important to a warriors life and it means achieving your greatest potential as a human being. The reward for great honor and virtue is fame (kleos), which is what guarantees meaning and value to ones life. Dying without fame (akleos) is generally considered a disaster, and the warriors of The Iliad do the most unimaginable deeds to avoid dying in obscurity or infamy. Other components of a warriors heroic code is courage, loyalty, generosity, mercy, dignity, decency, honor, stoicism and strength. This is the heroic code of honor that the warriors are taught throughout their life. It is the code†¦show more content†¦A great, fierce and most of all honored warrior. A warrior without honor does not have meaning in his life. Honor is more important than life itself. Akhilleus is considered to be the best warrior by far any other such as Hector. Akhilleus has all the characteristics of a great warrior, and proves that he is in the Achaean army, but he has character flaws that conflict with his ability to act with nobility and integrity. Akhilleus is arrogant to the point of being flawed; he is self-righteous and thinks of himself first and his immediate family second, which is a direct reflection of him. He needs to make sure that his family is safe and that no harm comes to them. If any harm comes to his family and he did not protect them it will reflect poorly on his ability of being a great warrior. Akhilleus is selfish and cruel and very barbaric, he appears to have two different sides to himself. He is evil on the way he conducts his business as a warrior but he has another side of him that seems to yearn for him to be one of the most cherished and loved warriors at the same time. Akhilleus is one of the warriors that are a classic over-achiever. He was taught how to excel since birth and to excel at everything he did. Doing things halfway correct or right was not an option for him. He wanted to always be first and the best in everything and would not allow anyone around him to fail or not excel either because it may reflect badly on himself as a warrior.Show MoreRelatedEssay about In Search of Virtue in Honors1668 Words   |  7 PagesIn Search of Virtue in Honors Of the three forms of friendship discussed by Aristotle—the useful, the pleasant, and the good—the ideal seminar most resembles the perfectly good friendship between â€Å"good men who are alike in excellence or virtue† (Aristotle 1156b). A seminar, the Swarthmore website reads, unites faculty with â€Å"small groups of dedicated and accomplished students† committed to â€Å"independent learning† and â€Å"dialogue with peers, teachers, and examiners.† In light of Aristotelian andRead MoreWilliam Shakespeare s Sir Gawain And The Green Knight804 Words   |  4 Pagespeople of the Middle Ages openly received each of these traits, because of the importance they put on acts of nobility and chivalry. The themes of medieval stories were based on beliefs or ideas, expressed by the people of the time. Themes often involved the code of chivalry, which emphasized the importance of honor to the medieval people. The tale of â€Å"Sir Gawain and the Green Knight† focuses primarily on beliefs of honor, bravery, and chivalry. The main character, Sir Gawain, embodies these qualitiesRead MoreGerman Medieval Literature: Hildebrandslied1025 Words   |  4 Pagesliterature: â€Å"Hildebranslied,† â€Å"Nibelungenlied† and Tristan courtly virtues of muot, à ªre, and triuwe are present and have importance within the context which either make a situation acceptable or not. These virtues make characters within each text either admirable or looked down upon. It also makes meaning of the text complex rather than one-sided. Although all virtues are present and emphasized, equal value is not given to the virtues in all texts except for à ªre. In â€Å"Hildebrandslied,† the characterRead MoreA Sit Down Conversion With My Company Officer1219 Words   |  5 PagesIn a sit down conversion with my company officer, we discussed the importance of the competing tensions and loyalties presented in the case study. As junior officers in the Navy or Marine Corps team, we are going to be responsible for and expected to upkeep equipment that could range up into the hundreds of thousands of dollars. To be responsible for that equipment would mean that it is my divisions, and ultimately my own, responsibility to maintain and upkeep that equipment in the finest conditionRead MoreSir Gawain And The Green Knight Code Analysis824 Words   |  4 PagesToday, these principles do not carry the same importance and influence as they did in 14th century Middle England. Sir Gawain and the Green Knight is a chivalric romance story, representing the importance of the chivalric code. Sir Gawain always keeps his promises, obeys his lord, and enters combat to uphold his reputation of bravery. These comprise part of the code of chivalry, the principle of utmost importance to any knight. Arthurian legends esteemed honor, honesty, valor, and loyalty. The KnightsRead MoreThe Code Of The Honor Code1303 Words   |  6 Pagesthat ethically better the students. By forming our own perspective on the honor code, acknowledging that the efficiency of the honor code relies on the student bodies’ compliance to the expectations, and relating the honor code to free will, we have come to the conclusion that the present honor code in our school, Robert Vela High School, needs to be revised. The solution is quite simple, separate the rules and create a new honor code that comprises of expectations excluding severe repercussions. HumansRead MoreThree Features of an Ideal Ruler Contrasted in The Aenied and Antigone1499 Words   |  6 PagesAn ideal ruler possesses 3 distinct f eatures: courage, honor, and virtue. Courage is often shown when facing difficult leadership decisions. Honor is gained as one honor’s the gods or serves one’s own state. And virtue is gained as one looks out for the best interest of one’s own state. The importance of such virtues is contrasted in Antigone and The Aenied. In Antigone, Creon shows the 3 components of a good leader when he takes rule and objectively enforces the laws to maintain order. But as AntigoneRead MoreEssay about Eth 316 Week 1764 Words   |  4 PagesMatthews Introduction Utilitarianism, deontological, and virtue theory ethics are three normative approaches to ethics. This paper will go over the similarities and differences between virtue theory, utilitarianism, and deontological principles. It will include information of the variations in how each concept details ethics, morality, and it will also discuss a personal experience to describe the correlation between virtue, values, and moral perceptions as they relate to one of the threeRead MoreThe Four Values Of The Honors Program833 Words   |  4 Pages The Honors Program student embodies the virtues of independence, academic talent, intellectual curiosity, and persistence. In a brief essay, of approximately 500 words, please tell us how your reasons for admission to the Honors Program as well as your long and short terms academic goals speak to these four virtues. In doing so, you might consider the following questions: †¢ How do you fulfill the four values of the Honors Program? †¢ How would your presence in the Honors Program help otherRead MoreSocrates Sense Of Virtue Essay1250 Words   |  5 Pagessense of virtue, as established in Plato’s Apology of Socrates, Crito, and Symposium collectively, revolves around the pursuit of wisdom, knowledge, and justice, all in an effort to benefit the soul rather than the physical body. Given that this oftentimes contradicts standard values of honor and beauty, Socrates is targeted by many of those around him who oppose his ideas and ways of thinking, especially since the youth begin to criticize the elders’ concern for the trappings of honor and beauty

Thinking free essay sample

My room is my life and loves in effigy; research papers scattered across the floor, pictures of my friends on my wall, a memory box in the corner. But if this microcosm of my universe has a center, it wouldn’t be the trophies or the posters, it’d be a seemingly simple shelf in my dresser. This shelf is where my Harry Potter books lie. I began reading the Harry Potter series when I was five. I was entranced when I read. I yearned for the quickening of my heartbeat during a battle scene or the pain in my chest from the death of a character. To this day those feelings haven’t changed. Words inflame me in such a way that once I start reading, I am addicted. It’s not just the induced emotions. Words are feelings; colors I can taste. They unite every sense and they unite every person. We will write a custom essay sample on Thinking or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Words make me think, question and wonder. A phrase may be a different point of view, a quotation an entire philosophy. I have succumbed to the power of words and their power has leaked inside of me. It bubbles, burning to be used. Even if I wanted to contain this power I couldn’t. The words pour out, and in many different ways. Singing is the easiest way to relieve such aching. Lyrics are poetry exemplified with beats and cadence. When I sing a song, it isn’t enough to parrot. I picture a story, feel hope or experience pain. The words and I become one. Debating is much like singing. When I debate there is a beat, a pattern and my emotions run high. Originally, the lure of debating and arguing was the beauty and emotion of words. Once drawn in though, I found something else I truly cared for. The Model U.N. team at my school is named The World Interest Club because we don’t want to be simply a â€Å"debate team.† We masquerade as delegates from foreign countries but what unites us is our love of discovering the world; its tragedies and its wonders. It was my love for words and language that brought me to this club but the connections within the world that mirrored the patterns of language were so enticing, that I fell in love a second time. And I owe it all to Harry. The shelves of books in my basement are an archive of dreams and adventures imprinted on paper as well as my mind. But the Harry Potter series has a permanent room in my heart. My shelf holds at least three copies of each book, tattered and torn (but never collecting dust!), two copies in foreign languages, four companion novels, and, of course, my wand. This shelf was is childhood, and will never be forgotten in my future. From reading, I didn’t just gain a love of words or a new perspective, I gained a way of thinking. I discovered a love for fantasy, a love for the unknown and the impossible that has thrust me into a quest for answers and information. A love of learning, a love of thinking.

Journal Contemporary Hospitality Management -Myassignmenthelp.Com

Question: Discuss About The Journal Contemporary Hospitality Management? Answer: Introducation Wesfarmers Limited is the company that has been available for the analysis purpose and throughout the study the annual report of the Wesfarmers Limited will be discussed with regard to the impairment testing. The company is Australia based and is listed in the Australian Stock Exchange having second largest place in the retail chains business and is big competitor to the Woolworths Limited. For making the deep analysis and current analysis, the annual report for the financial year ending 30th of June 2017 has been considered. The financial statements have to be read with the notes to the accounts of the company and therefore, the following assets of the company have been tested for the purpose of the impairment if any during the year: Note number 5 has laid down the impairment test for the trade receivables. The trade receivables are those from whom any amount is receivable and that too in the ordinary course of business not any special transactions. Note number 7 has laid down the second major head comprises of the property plant and equipment. It includes freehold lands, buildings, leasehold land improvements, plant vehicles and equipment and Mineral lease and development. Note number 8 has laid down the third major head for impairment testing is the Goodwill and other intangibles. The other intangibles include brand, contractual and non contractual relationships, software and gaming and liquor licenses. Note number 17 has laid down the other major head namely Non financial assets and note number 18 on Associates and joint Ventures and accordingly impairment is tested for the loss in investment Yes, the company has conducted the testing for impairment and that too in accordance with Australian accounting standard and has provided the details explanation of each and every testing done by them. As per the seventeen note of the financial report of the company for the financial year ending 30th of June 2017, following test has been done for the impairment: The group of the whole company tests the property plant and equipment, goodwill and other intangibles on an annual basis. The testing becomes more frequently in case of the intangibles having indefinite lives and accordingly the testing on at least annually or frequent basis have been mentioned. The testing is also required when an indication is there that the impairment that has been charged in the earlier period might have been changed in the current financial year. The group will identify and prescribe the cash generating units. The need of identifying the cash generating units will arise only when the individual assets will not be able to generate the cash flows on its own on independent basis rather uses the other assets to generate the profits. Also when the assets value in use so calculated cannot be simulated with the figures as obtained with the fair value. Thereafter, the recoverable amount of each of the asset or the cash generating units as the case may be is identified. Recoverable amount of an asset or the cash generating unit is the higher of the fair value of asset less cost of the disposing off the same which is defined as FVLCOD and the value in use. Value in use is nothing but the present value of all the cash inflows that the company estimates for future for at least five years. The present value is calculated by using the discounted rate or the cost of capital of the company. In case the cash flows are required for more than five years then the same is estimated using the growth rate of the company. For the calculation of the FVLCOD, the discounted cash flow way has been used instead of other methods. Now the recoverable amount so calculated is contrasted with the carrying amount of the asset and in case the carrying amount exceeds the recoverable amount of the assets or the cash generating units as the case may be then the impairment is booked otherwise the asset in consideration is not impaired and is recorded at the carrying value only. The other item of the asset which is tested for the impairment is the trade receivables. These include the balances of the sundry debtors and other loans and advances made in the normal routine of business. The trade receivables are check with different kinds of risk like liquidity risk, credit risk and financial risk. The test for the impairment is ongoing. It does not require being waiting for the balance sheet date of the year end. The test includes the checking and verification of the creditworthiness of the debtors as to whether they are in a position to generate the income and disburse the outstanding and accordingly impairment is booked. In the given case recoverable amount is identified using the discounted cash flow technique and this will exclude the short term debtors as the discounting effect in this case will not be so significant or material. This, in this mode, the company does the impairment testing. The accounting treatment of the impairment is similar to the depreciation and accordingly on the one hand it is charged to the consolidated statement of profit and loss account and on the other hand the impairment is deducted from the value of the assets so impaired as on balance sheet date. On looking of the annual report of the company, the note number two of the annual report of the company, following amount have been charged as the impairment and clubbed under the head of the expenses in the consolidated statement of profit and loss: S. No. Particulars Amount ($Million) 1 Plant, equipment and other assets 27 2 Freehold Property 22 3 Goodwill NIL Every company lists out the key estimates and the assumptions for following each and every calculation of expenditure or revenue like depreciation and impairment, etc and these are mentioned in the annual report of the company. In the given case, the company has lists out the key estimates and the assumption that the company has used in estimating the key assumptions and the estimates for impairment: The note number seventeen is related to impairment of non financial assets and in that the company has mentioned that the major key assumption has been taken in the fair value less cost of disposal calculations. The company has identified the two cash generating units namely Coles and Target. For both of the cash generating units, the method of fair value less cost of disposal (FVLCOD) has been used for the estimation of the recoverable amount. The assumptions have been made regarding the discounting rate and the growth rate. For Coles and Target the discounting rate assumed is 8.9% and 11.0% respectively. Both discounting rates are post tax and have incorporated a risk for the net post tax flows which the company has estimated to achieve in the future years. For Coles and Target the discounting rate assumed is 3.0% and 2.5% respectively. The growth rate has taken into consideration the growth rate of long term in average terms. For the purpose of Curragh cash generating unit, recoverable amount has been determined and different assumptions have been used for the impairment. These includes the following: Life so remained shall be off approximately 17 years Estimates of the long term coal price Foreign currency rates based on 27th of June 2017 Escalations may be around 2.5% per annum and Discount rate which shall be post tax will be 9.9%. Thus, these are the assumptions and estimates that are listed in the annual report of the company. Yes, the impairment testing process of the assets of the company is very subjective. The first instance where the subjectivity is highlighted is the use of the method of fair value less cost of disposal instead of using the value in use method for calculation of the impairment loss of the assets. Three cash generating units namely Coles, Target and Curragh have undergone the impairment testing on the basis of this method only. It depicts that the company is not confident itself in the estimation of the future cash flows or the budgeted plans because of which the value in use method has not been employed by the company. The result of this subjectivity is that the company will lose his faith as zero impairment has been booked for the current year. However, if company would have been gone by the value in use method, then the situation will be different. I have found the whole process of impairment testing as interest also and sometimes confusing also. Interesting because new method of calculation of the recoverable amount has been disclosed is fair value less cost of disposal (FVLCOD). On the other hand the same process is confusing also because some calculations and the detailed facts were missing due to which some explanations are in dark room like. For instance how the discounting rate has been calculated and so on. The new insight is the adoption of the different method of calculating the impairment which is fair value less cost of disposal (FVLCOD). Second insight is the different assumption for different cash generating units can be taken by the company. For instance, for Coles and Target different assumption have been placed and for Curragh different assumption has been placed. In the significant accounting policies as adopted by the company as mentioned in the annual report, it is mentioned that for the purpose of all fair value measurements the group has categorized the assets into three levels. These are: Level One - where fair value will be determined in accordance with the listed price in the market Level Two where fair value will be determined in accordance with other than listed prices Level Three - where fair value will be determined in accordance with unlisted prices. The following reasons helps IASB board in believing that earlier account standard does not reflect the economic reality:- The accounting treatment of the operating leases contracts which depicts that the financial transactions does not involved actual obligation of the company and the company is not liable to record them in their accounts while estimating the liabilities or obligations (Ely, 2015). The nature of transaction was generally hided in the form operating lease contract in place of the rentals or purchase contracts which shows that real transactions has been hide by the management of the company. Net assets position of the company has been wrongly calculated as the contingent liabilities will not taken into consideration irrespective of their amount involved (Day and Stuart, 2013). From the above, the statement made by the speaker in the meeting seems validated as the financial data has been manipulated by the owners of the company by using the ambiguity in standard or regulations governing lease contract. The following are the reasons which depicts that off the balance sheet liabilities are 66 times higher than the obligations reported in the balance sheet:- As the earlier standard motivates of recording of the operating lease obligations as continent liabilities as they are considered to be future obligations if the lease rentals not paid on time, the liabilities will increase day by day as the lease period expires. Only the actual obligations were reported in the former standard as liability on the face of the balance sheet which are generally very less in case of lease agreement as only financial lease was considered in this which were very less. From the above two pints it can be analyzed that actual liabilities were less and having only 1/3rd of the total obligations which are inclusive of contingent liabilities. So, at some point of time the off the balance sheet (contingent liability) will become 66 times larger than obligations reported on the face of the balance sheet for the entities for which lease standard was applicable. The following are the points on the basis of which the chairperson thinks that under former accounting standard the playing fields for some airlines companies were not made available:- The major players in the airline industry have been into the operating lease contracts and have captured the market by ignoring the finance lease on the other hand. Due to operating lease they are liable to mention the liabilities relating to the leases as contingent liability and that too in notes to accounts of the company rather than mentioning on the first page of the balance sheet or in the schedules forming part of the balance sheet. By doing so they have curbed their actual liabilities (Gross, 2014). When new company enters into the market then he has no by other means forced to adopt for the operating lease and hence the players of the field will be the major players of this industry and the others will remain as it is (Singer, 2017). Second reason is that the new entrants will take time to bring their financial statements to that level so that they can also give the competition to others and if this former standard prevails then there will be no level playing field among the companies in the similar industry. The reasons that as to why the Chairperson of the International Accounting Standard Board have mentioned that the new accounting standard on the leases will not be popular with everyone are as follows: At first it is very much clear that the new accounting standard on leases is majorly applicable on the listed companies. The new accounting standard will make the parties to the contract to make the full disclosure of their financial assets and financial liabilities (Knubley, 2010; Moore and Nagy, 2013). The lessee cannot escape by mentioning the contingent liability only and that too in the notes to accounts rather it will be recorded with full liability under the provisions of the new accounting standard (Lim, 2014). It will make the existing listed companies which covers half of the listed companies dealing into leasing transactions out of the business and thus will make the standard unpopular not among their business industry but also in some other business industry. With this, the accounting standard will not be so popular. As the new accounting standard on lease will bring about the more transparency about the financial position of the company as well as the financial performance of the company, the faith of the stakeholders including the banks, financial institutions, government authorities, employees and others will get increased. Through this faith and the more reliance on the financial statements of the company will lead the management of the company to make a more informative and corrective decision in an efficient and effective manner. Earlier, the company has been making the lease versus buy decision very fast and vague but now the decision will effective and efficient one as in the case of lease the assets and the corresponding liabilities are required to be checked. Similarly the investors of the company including the potential investors will have more faith and trust in the workings of the company on the basis of which the investors will be able to take an effective decision regarding whether to invest in the particular company or not. References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on {23-01-2018}. AASB, (2016), Financial Instruments: Recognition and Measurement available at https://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on {23-01-2018}. Company Official Website, (2017), Annual Report 2016, available on www.wesfarmers.com.au/ accessed on {23/01/2018}. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. 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Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on {23/01/2018} Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.