Free Essays on Colloseum

WHAT IMPRESSIONS MIGHT A SPECTATOR IN ROMAN TIMES HAVE REGISTERED ON APPROACHING, ENTERING AND SETTLING DOWN IN THE COLOSSEUM? HOW WOULD STRUCTURAL AND DECORATIVE FEATURES HAVE CONTRIBUTED TO THIS? A Roman citizen on approaching the Colosseum could not have failed to have been in awe of the massive 150 foot elliptical building. He must have felt proud to have such a fine building dedicated purely for enjoyment and entertainment, a reminder of the wealth and power of the Emperor who had provided it. In the interior corridors he would have been impressed by extravagant decoration. On being seated he may well have been overwhelmed by the commotion as 50,000 Roman spectators gathered together to watch the games but also a feeling of community spirit although constantly reminded of his social status. The vast scale and intricate architecture of the Colosseum would have no doubt emphasised emotions of awe. The articulation was carefully designed to be of a delight to the senses. Purely for decorational purposes, Doric columns were used for the lower archways then Ionic and then Corinthian. This clever blend of different styles would have led the onlookers eye up from the heavier Doric base to the more intricate styles above, giving an impression of lightness and helping to break up the Colosseum’s large faà §ade. With each arch built over the one below a honeycomb of arcades formed the outer edge adding to the strength of the structure. Entering by one of 78 numbered arched entrances the spectator could not fail to miss the 2 unnumbered arches reserved just for the Emperor. These grander KATE HOWARD X4102819 A103 TMA 03 CLASSICAL STUDIES entrances leading to the ringside boxes were covered with porticoes and decorated with guilded plaster. This segregation was a reminder of the Emperor’s status. Once inside moving along corridors the spectator would no do... Free Essays on Colloseum Free Essays on Colloseum WHAT IMPRESSIONS MIGHT A SPECTATOR IN ROMAN TIMES HAVE REGISTERED ON APPROACHING, ENTERING AND SETTLING DOWN IN THE COLOSSEUM? HOW WOULD STRUCTURAL AND DECORATIVE FEATURES HAVE CONTRIBUTED TO THIS? A Roman citizen on approaching the Colosseum could not have failed to have been in awe of the massive 150 foot elliptical building. He must have felt proud to have such a fine building dedicated purely for enjoyment and entertainment, a reminder of the wealth and power of the Emperor who had provided it. In the interior corridors he would have been impressed by extravagant decoration. On being seated he may well have been overwhelmed by the commotion as 50,000 Roman spectators gathered together to watch the games but also a feeling of community spirit although constantly reminded of his social status. The vast scale and intricate architecture of the Colosseum would have no doubt emphasised emotions of awe. The articulation was carefully designed to be of a delight to the senses. Purely for decorational purposes, Doric columns were used for the lower archways then Ionic and then Corinthian. This clever blend of different styles would have led the onlookers eye up from the heavier Doric base to the more intricate styles above, giving an impression of lightness and helping to break up the Colosseum’s large faà §ade. With each arch built over the one below a honeycomb of arcades formed the outer edge adding to the strength of the structure. Entering by one of 78 numbered arched entrances the spectator could not fail to miss the 2 unnumbered arches reserved just for the Emperor. These grander KATE HOWARD X4102819 A103 TMA 03 CLASSICAL STUDIES entrances leading to the ringside boxes were covered with porticoes and decorated with guilded plaster. This segregation was a reminder of the Emperor’s status. Once inside moving along corridors the spectator would no do...

Parents: 10 Tips to Prepare Your Teen For Sophomore Year

For many parents, their teens’ high school years represent a difficult balance to strike. During freshman year, students may still need significant support and guidance from their parents, but by senior year, most parents hope that their students will soon be capable of venturing out on their own. The transition to independence during a time of such high stakes can be delicate to maneuver for many well-meaning parents who want to encourage freedom while still providing a safety net. Sophomore year in particular can sometimes prove trying for the relationships between parent and teen. While freshman year represented transition and likely a great deal of excitement about the start of high school, by sophomore year that newness has worn off and students can no longer take as much time to acclimate as grades and coursework gain momentum. If you’re the parent of a rising sophomore, you probably already know that during sophomore year your teen will begin to take the first major steps towards realizing his or her college dreams. In this post, we outline ten considerations for supporting your teen through this transformational year. For many teens, the years after high school seem like a distant and abstract time. The reality, though, is that the future will be here before either of you knows it, and there’s no better time to start discussing it than now. Be an open sounding board for your teen as he or she discusses possible career choices, college preferences, and other ambitions. Try to offer insight and perspective without being overbearing. For some useful conversation-starters, see these posts: Although your teen’s first experiences with actual standardized testing probably won’t be until the PSAT during fall of junior year, you can encourage him or her to get a realistic idea of his or her starting point by taking a practice test during sophomore year. Make sure your teen knows that it’s still early to get a very good read on standardized testing potential, but that having some rough idea of a starting point will ultimately make standardized test prep a little easier later on. Starting during sophomore year, your teen is able to gain actual experience in certain career fields. Depending on your teen’s age and the laws in your state, he or she may be eligible for an actual job. Even if he or she is not, you can still encourage your teen to gain experience through volunteer opportunities or unpaid internships. Start a conversation about your teen’s interests and consider different angles for applying them towards a future career. Have conversations about interests and ambitions. Try to inspire some more thought about the future. While it is still a bit early to think seriously about a future career, it’s never too early to bounce ideas around. Taking personality and career tests can actually be a fun way for your teen to start to consider options and to frame his or her strengths and interests in a productive way. Encourage your teen to explore some of these tests. Many are available online, and taking them with friends can even be a fun, social activity. To get started, point your student to Career One Stop . Career One Stop is sponsored by the U.S. Department of Labor and provides career, training and job search resources. Interest and skills assessments give you an idea of careers you might possibly pursue based on your unique passions and experiences, while career profiles and videos provide insight into professions you might not have otherwise considered. Another casual and fun way to explore future career options is through career days at school. You can help your teen to make the most of these events by perusing the event flyers in advance to preview who is visiting and what presentations sound most appealing. If your teen is interested, encourage him or her to make a list of the presenters he or she would like to see. Your student might even wish to compile a list of questions for these professionals in advance to truly maximize the experience. Our Early Advising Program helps students in 9th and 10th grade discover their passions and build strong academic and extracurricular profiles to succeed in high school. Sophomore year is the year that the college search begins to get real. If your teen has not already, he or she should begin to keep a college list. This list will grow and change with time, but it should reflect schools that your teen might consider attending. As time goes on, it will narrow in focus and your teen’s true college ambitions will become clearer. To learn more about starting a college list, see these posts: Some parents tend to think that because you yourself handled the college application process with ease, you’ll be a great resource for your teen when it’s his or her turn. While you may still be a great source of support and inspiration, in actuality, the college admissions process is changing rapidly and it likely bears little resemblance to the one you undertook. Rather than taking on the role of the teacher, make learning about the college application process into a team endeavor. Set aside some time with your teen to do some online research, pick up a few relevant, updated books or magazines, or chat with someone who’s gone through the process recently. While freshman year was a time to explore new options and branch out, sophomore year is time to focus in. Encourage your teen to identify the activities for which he or she truly has a passion, and to invest more time in these while letting other, less productive activities go. Ideally, your teen should eventually focus in on two or three extracurriculars that represent broad interests, ideally incorporating some kind of service element. If your teen needs help thinking about extracurriculars, point him or her to our posts A Guide to Extracurricular Activities: Grade 10 and A Guide to Choosing Electives in High School . Again, sophomore year is early to get serious about the college search, but there are plenty of fun ways to explore different options and, by doing so, gain some more insight into what your teen is looking for in a potential college. One fun way to do this is by perusing online college tours. Many of these have gotten very technologically advanced and include sound, 3-D video, and easily navigable experiences. You might choose to virtually tour any of the colleges on your teen’s preliminary college list, or for a list of some schools offering online college tours, check out the site eCampus Tours . Here, you’ll find a virtual tour of over 1,300 colleges searchable by state. Â   For many families, financial considerations play a significant role in choosing a college, and even for families who don’t need to weigh these factors, scholarships are still a smart way for students to gain recognition for their achievements. Many students are surprised to hear that sophomore year is a great time to begin reviewing scholarship applications. Many scholarships have stringent application requirements and if you don’t begin researching them early, you could be ineligible by the time application deadlines roll around. For example, to be eligible for the National Key Club scholarship program, students must be members of the Key Club with two years tenure. Other scholarships have strict GPA or standardized test score requirements. Begin your research early and arm yourself with knowledge about the scholarships best suited to your teen. Guiding your teen can be a delicate balance. On the one hand, you want to be a source of support and a shoulder to lean on. On the other, though, you want to provide the structure and accountability that many teens need. If you feel your teen needs a little extra boost from an outside source, consider the benefits of the Near Peer Mentorship Program , which provides access to practical advice on topics from college admissions to career aspirations, all from successful college students.

Should Newspapers Shut Down Their Presses (responses) Assignment

Should Newspapers Shut Down Their Presses (responses) - Assignment Example I think that the youth around the world would rather have access to news when they want it. Unlike Fahri’s viewpoint that we will have to worry about all media organizations, I think with the increase of digital media, there will actually be more media outlets instead of less. Post Two: I think that Farhi’s argument that printing news is adaptable but only if papers printed all of the time. By the time news hits the press, it is all over the web. By the next day when it hits the newsstands, it is old news, actually making it less efficient. What is the point of calling it news if it is old? I disagree that it will affect all news sources. I am siding with Shirky in the fact that newspapers are old and the wave of the digital world are increasing. There are now more opportunities to share news online. People that are growing older are starting to dabble in using technology so while newspapers will not phase out completely because some still like to hold that paper in their hands and read it, they will find that what they are really interested in can be found online and even local news that is relevant even in small towns can be found on social media sites. Post Three: I feel like that there has to be at least one side to every argument. However, being a student learning about journalism and being young at that, I think we have to acknowledge and embrace change. What happened to radio? More people are listening to satellite radio or stations that provide specific music. Traditional radio phased out. Newspapers will do the same. There might be a few that hang around for the sake of people who like to hold a newspaper but with reading devices such as the Nook or Kindle, you can read the digital versions immediately. Everything that we need to know can be found through the Internet. I am with Shirky on the fact that newspapers will not adapt but instead society will adapt without newspapers.

Black Exodus of 1879 Research Paper Example | Topics and Well Written Essays - 3250 words

Black Exodus of 1879 - Research Paper Example † The Black Exodus of 1879, often referred to as the Exoduster Movement, took place in late nineteenth century US, where there was a large-scale migration of the black Americans from southern states (primarily from regions adjoining the Mississippi River) to Kansas. This was the first movement of the black Americans (in large numbers) away from South, after end of the US Civil War. At this time, there were increasing instances of racial strife that led to widespread violence and brutal murders (of both black and white community members) in the southern states. The protection accorded to the black slaves by the Reconstruction era under Federal Bureau, disappeared with the end of Reconstruction, and with the start of the next phase known as Redemption, the former slaves became more vulnerable and were again at the mercy of their former owners. After the 1876 election, many of the former slaves felt unsafe and decided to migrate to other regions that were deemed safer. While some migrate d towards the abolitionists states in the north-eastern regions, there were large-scale movements towards Kansas (held under Republicans and the famous John Brown). The black Americans that moved to Kansas in 1879 came to be known as the Exodusters, and their movement created a great deal of worry for the southerners and led to significant debate amongst the southern and northern states. In the black exodus of 1879,  Benjamin "Pap" Singleton played a prominent role.5  During this movement, nearly forty thousand Exodusters  migrated from the  South  and went to live in Colorado Oklahoma,  and Kansas.6   The  term Kansas Fever Exodus  refers to the immigration of nearly six thousand former slaves to Kansas, from  the southern states of Texas, Louisiana and Mississippi.7 Benjamin Singleton, at the time of the exodus, was residing in Kansas (Morris country), and he had started the demand for rights to black immigration immediately after the end of the civil war, and owing to his deep involvement in the movement he is also known as the â€Å"Father of Exodus.† There are various speculations as regards the actual cause for this sudden exodus of the black Americans from the Mississippi region towards Kansas in such large numbers. Some authors contend that this movement was primarily owing to the feeling of insecurity arising from the sudden fall i n political ascendancy of the black community, after the Reconstruction era ended. Other writers feel that some of the crafty northern politicians lured these former slaves in order to garner support in the forthcoming elections. Some authors also claim that agricultural failure in 1878, a subsequent fall in labor prices, and various other external causes led to discontent amongst the black population, which ultimately made them move northwards, and search for a better and a more stable livelihood.8 Another strong influence that made many of the black Americans move to Kansas or to other parts in the north and western regions, were the news and letters detailing the prosperous conditions of some of the former slaves who had already migrated and settled in these regions, right after the civil war. In this context, the paper will now discuss the Black Exodus of 1879, and will examine the reasons and causes behind the movement. It will explore the effects of this movement, as in change of black population demographics. The paper will include notable figures that were involved in the movement while examine the opinions of various African Americans of that era about this movement. Discussion The era of reconstruction After the end of the US Civil War in 1865, the period of Reconstruction started which lasted until around 1877, when there were large-scale efforts to rebuild South on new lines and

The Internet and International Business Essay -- Business Marketing Co

The Internet and International Business The Internet and international business is an interesting topic- discussing an area of business that will probably be around for many years and possibly centuries to come. Since its earliest days, the Internet has been a means of communication, an essential tool in almost instant communication. People can "talk" to others by sending email messages, at the speed of pressing the send key. This information is instantly transmitted to the receiver, who can in turn, reply quickly. Today, one can even literally talk to someone else, just as if he/she were actually phoning someone over traditional phone lines. While the quality is not as clear as regular lines, the cost is considerably less. The idea of less expensive communication is one that is deeply entrenched in international trade. If someone in China has to call a company in the U.S., the cost would be outrageous. Plus, one must consider the time differences, so as not to wake an American at perhaps 3 a.m. With the use of email, the Chinese businessman can send his message instantaneously, and it will be ready for the American businessman to receive and read when he/she arrives at the office in the morning. In addition to regular email, pagers can be programmed to receive important emails, or notices of emails in one's mailbox. Cell phones can also be programmed to receive email messages, and also notification of pending emails. Inventories can also be depicted, and quantities listed. With the proper programming, once an item is ordered, it is subtracted from the inventory, thus showing the proper amount that is actually available for sale. The Internet and international business is an interesting topic- discussing an area of business that will probably be around for many years and possibly centuries to come. Since its earliest days, the Internet has been a means of communication, an essential tool in almost instant communication. Websites can also be set up for potential buyers. On the site, such things as contacts can be listed. Phone numbers, addresses, and email addresses can be shown, as well as fax numbers, for those who do not feel comfortable with new technology. Orders can actually be produced right over the Internet. For someone in England who might want to buy a comic book from a site in the United Sates, the Englishman h... ... 3 14 12 Online buyers also have many concerns about shopping online. From the same article mentioned above, the following were tallied: US Canada Australia UK Italy France High Shipping Cost 53 46 13 45 39 54 Need to Try on for Fit 38 34 16 45 43 16 Prices too High 37 35 4 11 21 22 Not appropriate For large Items 37 35 4 11 21 22 Not appropriate For luxury Items 27 23 6 19 35 23 Want to See/feel Item 23 23 25 30 16 14 Not appropriate For perishable Items 21 23 4 18 15 22 Security of Credit Card 19 19 50 24 40 22 (All numbers are expressed as percentages) Based on these concerns, retailers in the international marketplace have their work cut out for them. But through proper education of consumers, and the ever-expanding growth of the infrastructure in many countries, the future seems to be leaning heavily towards using the Internet for many needs. Bibliography The Worcester Telegram and Gazette, Thursday, June 22, 2000 Business 2.0, May 2000 Business Week, various issues Time Digital: Your Personal Guide to Technology, June 2000 Interactive Week, June 12, 2000 Various Websites

Super Retail Group Financial Report Analysis

This Report was commissioned on the request of the Board in relation to ACACIAS press release: '12-MURMUR ACACIAS areas of focus for 30 June 2012 financial report'. A review of the relevant disclosures made In Super Retail Group Lad's 2012 Annual Report is assessed against relevant polices that relate to element 8, estimates and accounting policy Judgments under ACACIAS press release.Executive Summary release: '12-MURMUR SAIS'S areas of focus for 30 June 2012 financial report'. A review of the relevant disclosures made in Super Retail Group Lad's 2012 Annual Report is assessed against relevant policies that relate to element 8, estimates and accounting policy Judgments under Sais's press release. The outline of SAAB standards 108 Presentation of Financial Position, CASABAS Impairment of Assets, SAAB'S 38 Intangible Assets and SAAB'S 37 Provisions, Contingent Liableness and Contingent Assets are disclosed.Super Retail Group (SIR) Lad's accounting practice is determined in regards to t he standards examined. From this analysis, differences can be determined in the ways SIR applies the relevant standards and the requirements of the standards in relation to estimates and Judgments. From this analysis, it is determined that SIR has failed to disclose any Judgments and certain estimates and assumptions that may affect significant amounts seen In the financial statement and the entities positions. Recommendations of refining the presentation of the disclosures and the ways in which it should be structured are outlined.ASIA has identified the need for disclosures within this area for users to assess the reported financial position, as entities did not make material disclosures of sources of estimation uncertainty and significant Judgment in applying accounting policies. An analysis of the relevant counting standard, ISOBAR in particular paragraph 17-124, Disclosure of Accounting Policies and paragraph 125-133, Sources of Estimation Uncertainty, CASABAS Impairment of Ass ets, CASABAS Intangible Assets and CASABAS Provisions, understand Grog's current accounting practices reflected in the 2012 Annual Report.A further discussion into the differences between the accounting standards used and its requirements and the application of them are examined. Through this, recommendations are then outlined into refining the gap between Grog's current accounting practices and the requirements of the standards. Relevant Accounting Standard The relevant accounting standard related to disclosures of sources of estimation uncertainty and Judgments can be found within ISOBAR Presentation of Financial Statements.Other key standards that are relevant to Grog's disclosure of assumptions, estimates and Judgments are SAAB'S 36 Impairment of Assets, SAAB'S 38 Intangible Assets and CASABAS Provisions, Contingent Liabilities and Contingent Assets. 2. 1 ISOBAR This standard outlines the presentation of financial statements for general purpose financial statements, in order to ensure that there is comparability between the entities reporting periods as well as between other industries reports. The standard discusses the minimum requirement for reporting content and guidelines for the structure in which it is to be set at.Paragraph 117-124 distinguishes the disclosure of accounting policies in relation to Judgment. Management's Judgment made in applying accounting policies that may have effected significant amounts found in financial statements and the financial position. Seen in paragraph 125-133 ‘Sources Of Estimation Uncertainty, it is vital that entities disclose the key assumptions made grading future prospects and other uncertain estimates that are used in identifying carrying amounts of assets and liabilities.Along side this, the nature and carrying amount must be disclosed at the reporting date. 2. 2 SAAB'S 36 Under SAAB'S 36 it is essential for assets to be tested for impairment when the carrying amount exceeds its recoverable amount. In und ertaking these annual proceedings, a number of related Judgment and estimated assumptions need to be encountered. There is a need for Judgment when determining cash-generating assets (Para's. 68). Paragraph 30-57 outlines the associated requirements for calculating value-in-use.Paragraph 30. A specifically identifies the need for an estimate of future cash flows that the entity expects to generate from the asset. These cash flow projections are outlined in paragraph 33. A, where it is based on reasonable and supportable assumptions made by management's estimates, re- stated further in paragraph 34, where this assumption is based on the difference between past cash flow predictions and actual cash flow amounts. These projections need to be consistent with previous projections.Paragraph 38 continues to detail the significance for management to use the appropriate assumption that would best fleet management's estimates of economic conditions that will continue throughout the assets use ful life. When calculating the value-in-use, there is a need to determine a discount rate and under paragraph 55 the rate is a pre-tax rate. Paragraph 126-137 states that entities should be encouraged to disclose the assumptions and various estimates taken in order to determine the CHUG recoverable amount during the period.Paragraph 134 requires that a disclosure of the group's key assumptions, description of managements approach to identifying these assumptions, the period future cash flow as well as the discount rate applied. . 3 SAAB'S 38 SAAB'S 38 details the accounting procedures applied for intangible assets that are not specified otherwise in other standards. This standard deals with a number of assumptions and estimates that are required when applying it.Paragraph 22 examines the need for entities to assess the prospect of anticipated future economic benefits using reasonable and supportive assumptions that will exist over the useful life of the asset. Paragraphs 33-41 ident ify the requirements regarding acquisitions as part of a business combination, these intangible assets must be recognized separately from goodwill. Paragraph 41 examines the principle of entities being allowed to use techniques that have been developed for estimating fair values. The standard requires certain disclosures outlined in paragraphs 118-128.These disclosures provided basis for understand of assumptions and estimates involved in determining: Finite or indefinite useful lives, amortization rates and the reasons for identifying an intangible asset having indefinite useful life Amortization methods used for definite lives The gross carrying amount for any accumulated amortization Reconciliation of the carrying amount at start and end of period Information grading any restrictions on the face of intangible assets or any assured as security for liabilities 2. CASABAS SAAB 137 outlines the accounting procedures for provisions, contingent liabilities and contingent assets. Under paragraph 36 the best estimate required to settle the present obligation at the end of the financial period is the amount recognized as a provision. This estimate discussed in paragraph 38 is determined by the Judgment of management and takes into account risk and uncertainties, the discounting of present value (discounting at a pre-tax rate) and future events that may affect present obligations.Further Judgment needed by management is necessary when dealing with risks and uncertainties in order to avoid overstating or understating accounting elements. When disclosing the application of this standard paragraph 84-92, in relation to Judgments and assumptions, an entity shall detail the major assumptions made relating to future events further addressed in paragraph 48 that is the description of future events that may affect the amount of the provisions likeliness to occur. In summary an entity shall disclose the reconciliation of the movements of each class of provision and detailed i nformation regarding the nature f the obligation.Under note 3 found in SIR Ltd 2012 Annual Report, three significant factors have been disclosed that may result in an alteration of future material adjustments due to estimates and assumptions (Refer to Appendix 1): I. Estimated impairment of goodwill I'. Estimated value of intangible assets relating to acquisitions iii. Estimated make good provisions The associated SAAB standard, previously discussed are SAAB'S 36 Impairment of Assets in relation to point I, SAAB'S 38 Intangible Assets corresponding to ii, and iii, is the reflection of CASABAS Provisions, Contingent Liabilities and Contingent Assets.Specific paragraphs have been discussed earlier in order to understand the Grog's accounting practices. 3. 1 Critical Accounting Estimates and Assumptions SIR Ltd applies SAAB'S 36, CASABAS and SAAB'S 38 regarding estimates and Judgment disclosures under ISOBAR paragraph 125-133 as discussed previously. Estimated impairment of goodwill de als with the application of SAAB'S 36 disclosed under note 1. 0. In applying SAAB'S 36. 68, SIR has classified the recoverable amounts for CHUG, which are determined based on the calculated value-in-use.The assumptions require the application of paragraph 134, outlining the assumptions under note 14. (Refer to Appendix 2). The growth rate and discount rate for each subsidiary and the period of which these assumptions are based on, that is a five-year period approved by the Board has been outlined. The assumptions disclosed regarding value-in-use is that budgeted gross margins are determined by past and expected future performance. There is consistency between the use of weighted average growth rates and forecasts included in industry reports.Disclosures of management's explanation as to why certain subsidiaries were not calculated using value-in-use is present. SIR Ltd has identified the intangible assets that undertook assumptions and estimates as brand names and supplier agreement s, as well as put options. The use of paragraph 41 has been performed by SIR Ltd in valuing brand names using the relief from royalty method and multi-period excess earnings method in valuing supplier agreements. In determining these calculations, assumptions are made by management.The value of put options has undertaken estimations. These three intangible assets were acquired as a business combination. SIR disclosures of the assumptions and estimates reflecting the application of SAAB'S 38. 18-128 are found under note 1 . Q. Iv-v (Refer to Appendix 3). Brand names are determined as indefinite, supplier agreements have a useful life of 20 years, and amortization is calculated in regards to the timing of projected cash flows over the estimated useful life. Reasons for specific brand names being classified as indefinite is outlined under note 14. . The key factors that management has taken in depicting brands useful life is also estimates in accounting for provisions for make good on the removal of leasehold improvements or return leasehold premises to the original state. The make good provision is recognized when SIR has a present obligation from the occurrence of past events. Leasehold improvement costs are capitalist and amortized over the useful life or the shorter of the period of the lease disclosed in note 18. C (Refer to Appendix 5). Note 1 . States that the amounts for provisions have been reliably estimated, and are not recognized for future operating losses (Refer to Appendix 6). Further disclosed under note 1 . Z, is Grog's application of make good costs. They are recognized as a provision at the beginning of the agreement and these estimated true payments are discounted using appropriate market yield at reporting date. (Refer to Appendix 7). 3. 3 Significant Judgment Significant Judgment is essential for SIR to disclose when applying the listed standards. There have been no Judgments disclosed under note 3.Accounting Standard Requirements The one si gnificant gap found between ISOBAR and the current practices of SIR Ltd is the failure of disclosing significant Judgment. ISOBAR . 122 details an entity should disclose a summary of the significant accounting policies of management Judgment's (apart from those of estimations) dad in applying the entity's accounting policies, which has affected significant amounts recognized in financial statements. SIR Ltd has failed to disclose a summary of Judgments made that may affect significant amounts on financial statements.However SIR has disclosed estimates and assumptions however certain areas are not successfully outlined. Assumptions are clearly outlined in the notes, however a detailed description and reasoning of managements approach to identifying these is not present. Management estimates relating to put options have not been clearly stated within the notes. The assumptions regarding the valuation ethos of brand names and supplier agreements have not been outlined (royalty method a nd multi-period excess earnings). ISOBAR . 125 has not been effectively applied in Grog's disclosure of assumptions.There is no information regarding the assumptions of future events. Assumptions and estimates overall have been disclosed, however briefly without detail, as required by ASIA. In order for SIR Ltd to comply with the standard of disclosures of estimates and judgments by which ASIA requires, certain adjustments for future disclosures are needed. The need for ease of locating information requires the implementation of fined structure essential. Under note 3, Critical accounting estimates and judgments, a clear distinction between estimates and Judgments is integral.A distinct need can be seen within note 3. A. I to ‘refer to note 14 for details'; and should be outlined in ii and iii. It is difficult to locate the relevant information regarding estimates value of intangible assets relating to acquisitions and estimated value of makes good provisions, however assumpti ons are still outlined throughout the notes despite a lack of clarity regarding referral to note 3. Any related estimates and judgments made by management need to be discussed under note 3, regarding the nature of the element relating to estimates or Judgment.The differences mentioned previously need to be refined; assumptions relating to the future events, estimates relating to put options and methods used to value brand names and supplier agreements need to be outlined. It is important for SIR to disclose all related information that may assist users in making economic decisions. Therefore it is essential for SIR to outline all assumptions, estimates and Judgments made that affect significant amounts within the financial statement and financial position.

Rosie the Riveter and Her Sisters World War II Images