Speech The Persuasive Speech - 761 Words

During the persuasive speech I was really nervous. I know that this is the third presentation that I had to do, but I really had a hard time talking in front of everyone. That was very weird for me because I thought that I would already be used to speaking in front of the class since I’m always talking in class and participating. In my opinion, I feel that I did more wrong than right during this presentation. I know for a fact that I kept repeating myself. The reason for that was because I was really nervous. I am a hundred percent certain that I knew my topic very well because I feel really strong towards this topic. I don’t think that your SAT score should determine what school you go to if you have four years of high school to prove you are certain college material ready. When it comes to presenting I feel that it is a mental game that you have to prepare for. If you aren’t mentally prepared for it, you aren’t going to do well with this presentation. For the most part I feel that I was ready, but on the other hand, I felt like I was too ready. I practiced my speech so much that when it came time to actually do the speech my mind went blank. I know that it sounds weird, but that usually happens to me. I mentally prepare myself so much that once I’m going to speak, I have no idea what to say because I have so much to say. That’s usually when the stuttering happens. I was trying to get so much of the information on my mind so fast that I get stuck on a certain little topic.Show MoreRelatedPersuasive Speech895 Words   |  4 PagesTo be Persuasive we must be Believable An American literary theorist and novelist, Kenneth Burke, once said, â€Å"Wherever there is persuasion, there is rhetoric, and wherever there is rhetoric, there is meaning.† (Burke) Barack Obama, Martin Luther King Jr. and Fannie Lou Hamer all delivered powerful persuasive speeches that will go down in history. The use of these motivational individuals’ language and persuasion played a pivotal role within the civil rights movement, the movement that achieved theRead MorePersuasive Speech1641 Words   |  7 Pagesto Public Speaking 14 November 2010 Persuasive Speech Reduce Landfill Waste by Reduce, Reuse and Recycling and the financial benefits I. Introduction A. Attention Getter: Over half of the waste that ends up in the landfill does not belong there because it could have been recycled or reused. B. Credibility Statement: Not only do I religiously practice reducing, reusing, and recycling, but I have done a great deal of research for this speech, also research for a recycling projectRead MorePersuasive Speech1777 Words   |  8 PagesPersuasive speech outline purpose: To persuade my audience to donate blood through the American Red Cross. Introduction: 1. Did you know that blood donated to the American Red Cross saves XXX lives per year? 2. People should give blood because it is easy and though there might be a little pain involved it is worth it because it saves so many lives and you get great snacks. Body: I. Giving blood is easy a. It only takes about an hour b. You just lay back and let the nurses do the work c. ItRead MorePersuasive Speech971 Words   |  4 PagesStephanie Ethington SPE 103-02 Speech Outline Draft 04/20/12 Persuasive Speech Outline Topic: Blood Donation Purpose: To persuade my peers of the need for blood donations. Thesis: The need for blood donors is crucial it could save a life of someone you know or your own. Introduction: A. Imagine you or someone you know needed blood to save their life. For example, if you were born with a heart defect and required a transfusion for a chance at life. What if there was no bloodRead MorePersuasive Speech966 Words   |  4 PagesKourtney Watkins 07/31/2013 Persuasive Speech I. Attention Step A. Right now in the United States of America murderers, rapist, and child molesters are being set free. Prisoners are watching T.V., eating a meal, and using exercise equipment while law abiding citizens are starving and living in gutters. Prisoners even have their own periodical. Dangerous criminals are walking the streets and crime is a way of life to many Americans. In America, crime does pay because our nations prison systemRead MorePersuasive Speech1153 Words   |  5 PagesPERSUASIVE SPEECH OUTLINE Topic: Organ Donation Specific Purpose: To persuade my audience to donate their organs and tissues when they die and to act upon their decision to donate. INTODUCTION Attention: How do you feel when you have to wait for something you really, really want? What if it was something you couldn’t live without? Ladies and gentlemen I’m here today to share with you my views on organ donation, in the hope that you will take them on board and give someone the ultimateRead MorePersuasive Speech : Speech Outline819 Words   |  4 PagesElmer Lombana Jr. Dr. Shane Gunderson SPC 2608 November 6, 2015 Persuasive Speech Outline General Purpose: To persuade Specific Purpose: To persuade my audience to contact Florida Department of Education to incorporate Personal Finance courses in high schools. Thesis: Instead of teaching children in schools non-vital skills like sewing and baking, Personal Finance should be taught in Home Economics or as a curriculum during a summer semester if not fulfilled with aforementioned elective. I. TheRead MorePersuasive Speech2173 Words   |  9 PagesPERSUASIVE SPEECH OUTLINE SAMPLE - MOTIVATED SEQUENCE PATTERN By Fui Oili (with modifications made by S. Pastor) TITLE: Vacation in Hawaii GENERAL PURPOSE: To persuade SPECIFIC PURPOSE (GOAL): To persuade my audience to choose to take a vacation to the neighbor islands before taking a vacation out of the state or country. GENERAL IDEA: Visitors come from all over the world to experience the beauty and adventure of Hawaii. However, many local residents haven’t had the opportunity to experience allRead MorePersuasive Speech1632 Words   |  7 PagesALIENS: THEY ARE EXISTING! I am sure that everyone of you have heard about aliens and UFOs. Indeed, we all have heard about the famous case of aliens and UFOs in Roswell, New Mexico. Most people might be interested in the topic of aliens, but I know that the majority of you just think of it as rumours and the existence of them are impossible. Therefore, I am standing here in front all of you to make you change your perspective. I am strongly confident that I have found the evidence of their realRead MorePersuasive Speech991 Words   |  4 PagesDaniel khun, I love you. Paul McCain, I love you. frank Dalton, I love you. Mrs. Jodi meeker archer, I love you too. As a matter of fact class, I love everyone in here. Now some of you might be appalled by me saying this. Many of you may be flattered by it; and a number of you might even wonder. Is this guy crazy? Who does he think he is? How could he have the audacity to tell me he loves me? To you I say this, I’m just a normal guy with a big heart; a guy pra cticing the correct ideology to remedy

Personal Narrative Of A Lake Day - 999 Words

â€Å"LiLi, time to get up†, my mom’s words jolted me out of peaceful sleep. Rolling over I looked at my phone. Had she lost her mind? It was Saturday. . Upon rising, I noticed the sun was shining, the rain that had been forecasted had missed us. My brother cheerfully announced we would be spending the day on the lake. A lake day! I was so excited. Little did I know what started as a great day would not end that way! Once I grabbed some breakfast we headed for the lake. Unfortunately, the wind that blew the rain away also was making the lake rough. My dad suggested we wake surf and then we would try to find smoother water. Soon I was surfing, weaving in and out of the waves. My brother, Nick, suggested we try something new,†¦show more content†¦Ã¢â‚¬Å"Keep going higher†, said Nick. I would show him! Once more I swung out even harder, bent my knees more, and vaulted into the air. It was like slow motion. Higher and higher I went. The water seemed so far below me and I instantly knew I was in trouble. Unfortunately, I was right and I hit the water hard. My legs flew back behind my head and my board slammed into my skull. It hurt so bad. Looking down at my hot pink life jacket, I saw it was stained with red. The smell of blood hit my nose. Reaching back to where the board had hit my head, I could feel the warm flow of blood. I looked up to see the boat headed back to pick me up. â€Å"Great jump†, my brother yelled as they approached. â€Å"That is the highest you have ever went†, my mom said. Then everyone got quiet as they got close and could see the tears running down my face. Soon, Nick was helping me in the boat. â€Å"What’s wrong†, my dad asked me. I just cried even harder and no words would come out. Catching my breath was impossible. â€Å"Come on it looks bad we need to get a move on it†, Nick said frantically. So when my mom heard the worry in Nick s voice, she came over and checked me out. â€Å"Do you feel dizzy, Li?† Mom asked. â€Å"No, why?† I replied scared. â€Å"It looks like it got you pretty good†, Mom said. I could hear the worry in my mom’s voice and I got even more scared. Then my mom put a towel on my head and when she took it off, it was covered in blood. She told my dad we needed to getShow MoreRelatedThe Lake Of The Woods1432 Words   |  6 PagesIn the Lake of the Woods is about ghosts, personal and national, and about the impossibility of escaping them. Author Tim O’Brien poured much of his own likeness into protagonist John Wade. Wade grew up in Minnesota and like O’Brien, he served in Vietnam so he could maintain or get more love from his peers and family. Like O’Brien, he likely committed some wartime sins and like O’Brien, he cannot escape the past. However we see a key difference between the two mean as O’Brien confronts his personalRead MoreWhat Happened And The Event Has On Your Life That Is New, Frightening, Or Dangerous?1056 Words   |  5 Pagesbravery. Write a personal narrative that recounts the event. Describe what happened and the impact the event had on your life. As you write, remember your essay will be scored based on how well you: develop a multi-paragraph response to the assigned topic that clearly communicates the purpose of your story to the audience describe the characters, setting, and conflict using meaningful sensory descriptions and details that enable the reader to visualize the experiences in your narrative. organize yourRead MoreThe Our Lady Of Lake Community Counseling Center1545 Words   |  7 PagesThe Our Lady of Lake Community Counseling Center (CCS) purpose is to provide private, affordable counseling services for families, couples and individuals, which focuses on strengths and solutions (Community Counseling Service, n.d.). The center is designed to help people and their families to function better with their feelings, and engage in healthier relationships. CCS helps with the mental health needs of all San Antonio, but its target population is the community on the West Side of the cityRead MoreHistorical Events From The Lives Of Others Essay1668 Words   |  7 PagesAlthough SÅ‚obodzianek draws on historical events from the lives of others, while Dovaltov draws upon his own life; both authors move beyond facts to detailed narratives. Henri Bergson provides a framework of analysis for this conjoining of historical facts and fictional details in his two categories of memory involved in the writing of documentary proseL mechanical memory (remembering facts/frameworks) and spontaneous memory (details beyond the catalogue of the mechanical memory). Our Class andRead MoreNarrative Essay1444 Words   |  6 PagesNarrative Essays: To Tell a Story There are four types of essays: Exposition - gives information about various topics to the reader. Description - describes in detail characteristics and traits. Argument - convinces the reader by demonstrating the truth or falsity of a topic. Narrative - tells a story, usually from one person’s viewpoint. A narrative essay uses all the story elements - a beginning and ending, plot, characters, setting and climax - all coming together to complete theRead MoreSexual Exploitation Of Female Slaves During The American South1468 Words   |  6 Pagesevery thing; that I was nothing but a slave, whose will must and should surrender to his†¦Ã¢â‚¬  The treatment of slaves varied in their personal experiences as well as in the experiences of others they knew, but Harriet Jacobs phenomenally described the dynamics of the relationship between many female slaves and their superiors with these words from her personal narrative, Incidents in the Life of a Slave Girl (1861). Before slavery was outlawed it was not uncommon for young female slaves to be sexuallyRead MorePersonal Narrative - Rough Draft1067 Words   |  5 PagesCarleigh Grupe Professor Schnell English 1301 9 September 2015 Personal Narrative – Rough Draft The lake glistened before me as my mom and I pulled into Blue Lake Fine Arts Camp just outside Twin Lakes Michigan. I had been accepted into the International Youth Symphony Orchestra program where after spending a week at the camp the entire orchestra would be heading off on a six week European Tour to share our musical talents and American culture with another part of the world. I knew traveling toRead MoreThe Inevitability Of Aging Is An Unstoppable Force917 Words   |  4 Pagesexperiences galvanize the progression toward maturation, reflection and introspection also bring a sense of elevated knowledge to an individual. Therefore, memory infinitely creates concepts just as nature will grow unchecked if not tamed. Once More to the Lake written in 1941, E.B. White. His essay is easily readable, and his diction is simplistic. His descriptions and imagery include White s past and present memories. The narration is first person through the eyes and voice of the author. On the otherRead MoreCharacter Analysis755 Words   |  4 Pageslife and together, the two will continue in their business of homemade lotions and create videos for their Youtube channel, which is another project they will be launching soon. When others think of relaxing, the thought may include sitting by the lake, in front of a T.V. screen, playing with the dog, or even a candlelight setting. For Johnson, he finds creativity to be his best form of releasing stress. Generally by writing, or in some way working on something related such as video editing. He saysRead More The Romance of Travel Essay examples1504 Words   |  7 Pagesamusements of picturesque travel as a sort of adventure: This great object [beauty of every kind] we pursue through the scenery of nature. We seek it among all the ingredients of landscape -- trees -- rocks -- broken-grounds -- woods -- rivers -- lakes -- plains -- vallies -- mountains -- and distances. The gaze of the traveler ranges with supreme delight among the sweet vales of Switzerland, as well as through the limits of art; it seeks after natures various effects; the scene of

Corporate Accounting &Reporting Samples †MyAssignmenthelp.com

Question: Discuss about the Corporate Accounting Reporting. Answer: Impairment Loss for Cash Generating Units Overview IAS 36 Impairment is the standard that ensures about the acceptance of entity's assets at the amount which is not more than the recoverable amount of the assets. Under this standard, it is needed that an annual impairment test is conducted through excluding goodwill and convinced intangible assets, when there is a sign of the impairment of an asset as well as the test possibly carried out for the purpose of cash-generating unit' at the time when it is not possible to generate cash inflows from an asset that are basically independent from other assets (Ifrs.org, 2014). Theaccounting standard IAS 36 was reissued with some amendments in the month of March 2004. This standard is mainly concerned to get hold intangible assets in business arrangement from the date of agreement lying after 31 March 2004 and all the other assets whose agreement is probably starting in the first annual period that is after 31 March 2004 (Iasplus, 2017). Objective of IAS The main objective of thisaccounting standard is to make sure that the assets are accepted at the amount which is not more than recoverable amount as well as classify about the identification of recoverable amount (FRAS Canada, 2014). Scope of IAS The applicability of IAS 36 is over all the assets excluding the assets generated under IAS 36.2. The assets that are out of scope of IAS 36 are deferred tax assets, non-current assets held for sale, inventories, agricultural assets carried at fair value, assets arising from employee benefits and construction contracts and many more(Iasplus, 2017). Consequently, applicability of IAS 36 is over the intangible assets, land, investment property carried at cost, buildings, machinery and equipment, assets approved at revalue amounts under IAS 38 and IAS 16, subsidiaries and joint ventures approved at cost (FRAS Canada, 2014). Key definitions [IAS 36.6] Impairment loss: It is the amount through which the cash-generating unit or the carrying amount of an asset surpasses the amount of asset that can be recovered. Recoverable amount:It is the amount that can be defined as the value which is higher to an asset's fair value generated after deducting the costs of disposal and the values of the assets in use(Ernst Young, 2008). Indication of impairments: This states that there are various conditions which represents impairments loss or which shows that there is probability of occurrence of impairments loss. These indications are divided into two parts i.e. external source and internal source. External source covers factors such as decline in the market value, enhancement in market interest rates; negative change or modification in the technology, negative change, or modification in the laws, negative change or modification in the economy, negative change or modification in the market. Various internal sources are obsolescence as well as physical damage of the plant and machinery; economic performance is worse or not good as expected; asset of the company is idle and it is held for disposal purpose, asset is part of restructuring process. Further in order to do the investments in associates, subsidiaries, or joint ventures, there would be chances of impairment of losses if the total carrying amount is greater than the assets' carrying amount generated from the asset of the investee. Further the above stated internal and external factors is not an exhaustive list; apart from this there are other factors also which represents impairments such as value of the machine after applying depreciation(ASSB, 2016). Determination of recoverable amount For finding out the value of the impairment, it is necessary to estimate the recoverable amount of asset. It is calculated by deducting value in use of the asset or cost of disposal from the fair value of asset. This calculation is performed if the amount calculated above is more than the carrying value of the asset. In case if it is not possible to evaluate or calculate the cost of disposal then recoverable amount can be used in its place as a value in use(Ifrs.org, 2014). If there is need for disposing the assets, then in that case recoverable amount is calculated by subtracting cost of disposal from the fair value of the asset. Fair value is the amount which is taken for the calculation of impairment loss is calculated according to the IFRS 13(Bhalla, 2017). This IFRS indicatesvarious methods of fairvalue measurement. Another important component of this is value in use(FRAS Canada, 2014). This value in use shows or represents an estimation that is related with the amount of future cash flows of the organization or entity. It is expected that such cash flows are derived from the asset(Iasplus, 2017). Secondly it states, expectations toward the possible variations or deviations in amount along with the timing of future cash flows of the organization(Ernst Young, 2008).Moreover,the NPR or in other words time value for money is directly represented through the current or existing market's risk-free rate relating to interest. Value in use also depicts the price that has been borne by the organization so that the inherentuncertainty of the asset can be managed. Other factors which represent value in use are illiquidity(Rurallink.gov, 2014). It states that cash flow projections within the entity should be totally based on the reasonable as well as supportable assumptions(Wikinvest.com, 2017). Further cash flow projections should be based on recent budgets as well as forecasts. Thus it indicates the extrapolation in relation to theaccounting periods that are beyond the budgeted projections. It has been stated by the IAS that budgets of the entity along with the forecasts of the company should not go beyond the period of five years(ASSB, 2016). Value in use It is the term represented for the estimated value of the future cash flows that is believed to derived from the amount of the assets of the organization. Possible variations should be recorded according to the time value of the money. For the calculation of value in use for the asset, Discount rate method is generally utilized. It is the rate which does not represent risk as future cash flow has to be calculated through this(Iasplus, 2017). Impairment loss is calculated by subtracting recoverable amount from carrying amount. In other words it can be said that: Carrying amount deducted from recoverable amount It is needed that amount that can be recovered should be more than the following: Value in use Net selling price In the given case value in use for the division is 305000, since the net selling price is not available therefore value in use of the machine is taken as recoverable amount. Carrying Amount Patent 220276 Buildings 53000 Fittings 33000 Inventory 14000 Goodwill 12000 Total carrying amount 332276 It is clearly written that goodwill is not included for the calculation of impairment loss therefore revised carrying amount of the CGU is: Carrying Amount Patent 220276 Buildings 53000 Fittings 33000 Inventory 14000 Goodwill 12000 Total Carrying Amount 332276 Less Goodwill 12000 Net Carrying Value 320276 Carrying value of patent has been taken as fair value generated after deducting cost of disposal instead of the carrying amount which is 229000 because this will provide more accurate and appropriate results as per IFRS and stated IAS. Hence Impairment loss: Net carrying value 320276 less Recoverable amount 305000 Impairment loss 15276 Normally goodwill treatment is shown while calculating the impairment loss but it is specifically mentioned that it has to be excluded from the calculation therefore it has been avoided. Journal entry Impairments loss account (debit) 15276 To profit and loss account (credit) 15276 (Being impairment loss of the unit are transferred to the profit and loss account of the company) References ASSB. (2016). Impairment of Assets.Accounting Standards for Statutory Boards. Bhalla, K. (2017). Impairment of Assets (AS 28). ICAI knowledge Gateway. Ernst Young. (2008). Impairment accounting the basics of IAS 36 Impairment of Assets. Ernst Young. FRAS Canada. (2014). IAS 36: Measuring Recoverable Amount and Allocating. The Financial Reporting Assurance Standards Canada. Iasplus.com. (2017). IAS 36 Impairment of Assets. Retrieved from https://www.iasplus.com/en/standards/ias/ias36 Ifrs.org. (2014). IAS 36 Impairment of Assets. Rurallink.gov. (2014). Impairment of Cash-Generating. Wikinvest.com. (2017). Impairment test and Cash-Generating Units (CGUs). Retrieved from Impairment test and Cash-Generating Units (CGUs): https://www.wikinvest.com/stock/France_Telecom_S.A._(FTE)/Impairment_Test_Cash-generating_Units_Cgus

ROLE PLAYING GAMES Essays - Digital Media, Video Game,

ROLE PLAYING GAMES ROLE PLAYING GAMES This is the new and modern concept in game world. Role-playing games refers to all those games in which participant assume the role of a character and act like him. In other world we can also say that a player plays a game by assuming him as a particular fiction base character and continues the story of the character till the game ends. These games are flexible in nature and player can make changes in the game as per his convenience. As these games are fiction based and hence no relation with any kind of reality, these are played just for fun and entertainment or for recreation purpose in your free time. This is not just a single game, actually they are basically a storytelling kind of game, and where after completion of a round a player has to move to another round. You can also say that this is a game having many rounds, its on you how much level you cross. If you are a perfect player, you can end the game. These role-playing games are known as the best friends of children's. In their free they always play these games for fun and enjoyment. Even these games teach a lot about the society. So you can say that it's a good source of social issue too. History of role-playing game is not so old, as it is a new concept. It starts in 1960's with the concept of theater games and then it modified in 1970's as fantasy war games. The first official game was developed in the year 1974, and named Dungeons and Dragons, and it becomes very popular though it was a subject of controversy in 1980. After seeing the success and popularity of these role-playing games, they develop more and more games, and earn lots of profits, by this new invention in the field of games. Nowadays these games are the best source of recreation and fun for kids and being played in almost every country. If we are discussing about role-playing games, then it is must to discuss about its benefits and what are its positive points than other games. First and main benefits is that it is completely flexible in nature and players can play these games as per the comfort, they can create their own players, own teams, etc. By making score a child can easily understand the concept of math study, statistics and even accounting. It is a part of social activity too as it is played between two players or a two teams, makes the relation between each other. As these are completely fiction-based games, there is no danger of physical injuries to the players. This is also a cheap source of game and entertainment and you don't have to spend large amount of money to play these games. In India, these are the most popular games among kids, as nowadays kids are very smart, hence they always like to play the different and newest games. And these role-playing games suited them a lot. They mostly play these games in their Computer, whenever they are free from their studies. They can play this game single or with any of their friend. These games are also one of the reasons that improve the knowledge capability of the kids. But still there are lots of advanced games that had not been discovered yet in India, due to lack of modern technology. In few modern Play schools, teachers study kids with the help of these role-playing games, it improves the learning skills among them. So these are my views what we think about role-playing games and how it is beneficial to us, and I also thinks that you all are satisfied with my above views, and there are great demand of these games all over the world. Though mostly people thinks that these games are bad for the kids, but after going through the positive points as per the above they also know its benefits in students life, as it is a best stress remove source too.