The Conflict Of Rebellion By Anouilh s Antigone - 1380 Words

Rebellion stems from oppression, while the potency it has to change norms varies from context. In Anouilh’s Antigone, the protagonist fights against a ruler to create change. The main idea evoked through the play is that rebellion is an ideology rather than a set of physical actions, and like all ideologies, naturally spreads through society. Antigone rebels for herself, but never completes her goal. Her rebellion affects others, like Haemon and Ismene, changing their perceptions and actions. Additionally, her struggle did not bury her brother, but rather unveiled the intricate workings of dynamic characters. Accordingly, Anouilh’s Antigone explores the causes, consequences, and value of rebellion in regard to character change. Her†¦show more content†¦The consequence Antigone’s rebellion had upon Creon’s kingdom was physically negligible, but her message was diffused through the land. All she wanted was peace for her brother, while Polynices was never buried. She was put to death, later committing suicide, along with Haemon and Queen Eurydice. The physical outcome of her struggle against the tyrant were only royal deaths, with Creon attending a â€Å"Privy Council† (60) meeting right after, symbolizing the lack of emotional response his position gives him following the suicides. He remains unchanged from Antigone’s rebellion, though he may have a few more â€Å"grey-hair[s]† (4) afterwards. However, there was a shift in society after Antigone’s struggle. Ismene initially was against her sister’s actions and tries to make her see why she was â€Å"mad† (11) . However, Antigone’s opposition persuaded Ismene to have a change of heart and declare â€Å"I’ll go [bury Polynices] tomorrow!† (49) within the earshot of Creon. She was willing to die because Antigone’s passion was so persuasive. Ismene symbolizes the status quo, showing their development from naysayers to the rebel’s strongest supporter. Rebellion’s infectious allure brought in Haemon as well, to a different extent. Haemon opposed his father’s inhuman decision and took his life, cementing himself as a rebel against the throne. He remained loyal to his fiancee, who he couldn’t

Police Officers And Domestic Violence - 1452 Words

Police Officers respond to calls of domestic violence all the time. They break up the fights, they talk to both parties, they either make an arrest or they give a warning. They are out on the streets, protecting everyone from violent criminals, gangs, and are always there to help us. Who helps the families and the victims of domestic violence when a Police Officer is the perpetrator? During a study in the early 90’s, out of 728 officers who were surveyed, 40% of them had lost control and acted in a violent way towards their spouse. (Johnson, Todd Subramanian 2005). Why are police officers at a higher risk to abuse their spouses and on some occasions, their children? There are several theories associated with the domestic violence we see in police families. Some of these theories include isolation, violence exposure, and job-burnout. There are more theories, but these three seem to be the most important and the most prevalent. As a police officer, you work side by side, day af ter day with men and women who are trained just as you, to do what is best for the community, and for themselves in any given moment. Some officers find that their only friends are fellow police officers, and their families. That is not unusual, but it isolates you from the rest of the world. You are a police officer, your friends are police officers, and you all interact with mainly each other. This can cause a rift between civilians and officers. If you know that officers mainly interact withShow MoreRelatedDomestic Violence By Law Enforcement Officers1531 Words   |  7 Pages Domestic Violence by Law Enforcement Officers: A Review on Police Brutality Joette Jackson Dr. Khalfani Sociology 101-008 April 1, 2015 Domestic altercation contributes the largest category of calls received by the po-lice annually. It is not surprising considering the vast number of womb who are abused by their significant others. Domestic abuse is a hard pill to swallow, it is a complex issue that plagues a society. Neither parties are likely to come forth with the traumaticRead MoreThe Minneapolis Domestic Violence Experiment1198 Words   |  5 PagesIntroduction Looking at what we know about the prevention of domestic violence and studies that have led to more affective practices in eliminating and preventing domestic violence with repeat offenders. The Minneapolis Domestic Violence Experiment, was just that an experiment by police to determine the effects of arrest versus separation of individuals involved in a domestic dispute. The Minneapolis Domestic Violence Experiment also led to experiments in other cities including Omaha Nebraska, MiamiRead MoreThe Problem Of Domestic Violence860 Words   |  4 Pagesproblem that domestic violence is. This data used in this research was gather from numerous sources including journals, articles and a book. The purpose of using this data from the resources breakdown the components how the police culture and domestic violence operate on the same level on independence without any repercussions or interference the research also looks the responses of Honolulu Police department and how its policies and s tandards are ignored and overlooked by many police officers. DomesticRead MorePolice Policy And Practice Of Domestic Abuse1650 Words   |  7 Pageschanges to police policy and practice when looking at the issue of domestic abuse, it will focus on looking at how effective these changes have been, why the changes were needed and recognising any areas that need further improvement. In order to evaluate these changes, this essay will specifically look at four areas, these being the history of police policies, changes in policies, police practice history and finally, changes to police practice. When looking at the history of domestic abuse legislationRead MoreMajor Provisions Of The Queensland Law Essay1473 Words   |  6 Pages Major Provisions of the Queensland law relating to Domestic violence Domestic violence is a growing concern in Australia. Police handled more than 3,000 domestic violence matters in just one suburb of Brisbane in the past 12 months and for the whole of Queensland, handled another 25,000 matters. The Domestic and Family Violence Protection Act 2012 is the act of Parliament that deals with domestic violence. The key aims of the legislation are to provide immediate and short to middle term protectionRead MoreEffects Of Cultural Barriers On Reporting1166 Words   |  5 Pagescultural ideal of familismo decreases the likelihood that a Latina women will report instances of IPV, because the tradition teaches women to place the needs of their children and family over their needs as an individual. Latina women suffering domestic violence abuse can end up feeling as though they have to choose between protecting themselves and keeping their family together. Explaining why she stayed with her abuser, one woman interviewed by Vidales stated, â€Å"’I thought I was doing my children aRead MoreDomestic Violence Between The United States And The Republic Of Ireland1670 Words   |  7 Pages An Analysis of the Differences in the Handling of Domestic Violence between the United States and the Republic of Ireland. By, Ryan James Patrick Cavanaugh CRJ – 30: Gender and the Law Professor Berg 16 December 2015 The issue of domestic violence has become a widely debated topic in modern society. Domestic violence has been a serious situation in the criminal justice system for much of history, however, until approximately the last twenty years, it was largely ignored by societyRead MoreThe Minneapolis Domestic Violence Experiment1395 Words   |  6 PagesThe Minneapolis Domestic Violence Experiment is also known as (MDVE), was an experiment that evaluated the effectiveness of the police when they responded to domestic violence calls in Minneapolis. This experiment was conducted during early 80’s for over a year by Dr. Lawrence W. Sherman who at the time was the Director of Research at the Police Foundation that is a non-profit foundation to assist police department to become extra effective and by the Minneapolis Police Department with all the monetaryRead MoreDomestic Abuse And Police Arrests Essay1242 Words   |  5 Pagesyears Domestic abuse and police arrests has impacted society because the police officers failed to provide equal protection towards women who are victims towards sexual abuse. Therefore, the policy reform was established to reduce crimes and political power. However, violent crimes have been categorized with higher rates of proscution.Women were not provided with equal protection against domestic abuse and increased the rate of victims who are incarcerated. Women who encountered domestic violenceRead MoreThe Issue Of Domestic Violence959 Words   |  4 Pagesâ€Å"Mandatory arrest policies oversimplify the issue of domestic violence, offering a one-size-fits-all solution to a complex social problem† (Zelcer, 2014, p.560). Mandatory arrest laws were created to protect and help victims of domestic violence. However, there have been many issues with this law. Understanding the positive strides made by this law and the negative or unintended consequences allows for a better understanding of mandatory arrest laws and social issues that face society today. Examining

Fundamentals Of Macroeconomics And Economic Performance Essay

Fundamentals of Macroeconomics David Smith Eco 372 September 29, 2014 JOSEPH COMPTON Fundamentals of Macroeconomics Every country produces various goods and services. Gross domestic product (GDP) is one of the indicators that display the country’s economic performance. Three approaches are used in the determination of GDP. They include: income approach, expenditure approach, and the product approach. GDP can be referred to as real or nominal GDP (Colander, 2010). When GDP is calculated without putting into consideration inflation factor, then it is referred to as nominal GDP. Adjusting the GDP by taking into consideration the inflation factor, real GDP is arrived at. As a result of the inflation factor, nominal GDP appears higher than real GDP. Unemployment is an indicator of a falling economy. At any given period of time, any economy has a number of people who are unemployed and are actively seeking a paid job. This percentage of the workforce is what is known as unemployment rate. A rising unemployment rate is a cause for alarm because it signifies no promising signs for the economy. The effect is that interest rates decrease as well as inflation rate. A general rise in the average price of goods and services in an economy is referred to as inflation. It is measured as a percentage. A high rate of inflation is an indicator that the economy is growing. There is an increase in GDP and a decrease in unemployment rate. On the other hand, aShow MoreRelatedScience Of Economics By Neuroscientist Marco Iacaboni1074 Words   |  5 Pages4. Mirror neurons are a major component in brain functioning, and thus it gives them a primary role in pscyho-economic reasoning. Their integral nature in decision-making produces various outlying effects like contagion and feeds into instinctual behaviors such as confidence. The neurons, which were popularized within the field of economics by neuroscientist Marco Iacaboni, have since played a big role in discerning group dynamics. Mirror neurons themselves are a pivotal factor in bridgingRead MoreNarrative Interview : The Global Economic Climate During The 2008 Global Financial Crisis ( Gfc )1083 Words   |  5 Pagesassignment_45181403 For this in-depth interview, I have selected my father, James Trainor as the ideal candidate to provide a comprehensive recount of the global economic climate during the 2008 Global Financial Crisis (GFC). And how his experiences of economic fluctuations and policies during the GFC changed his perspectives and understandings of macroeconomic decisions, as well as their effects on the modern world. At the time of the Global Financial Crisis, James was the Global Head of Employment Tax for theRead MoreEconomy of Singapore 1077 Words   |  5 PagesIntroduction In this essay we look in-depth on how government strategies and economic policy play a crucial role in the success of High Performance Asian Economies (HPAEs) during 1960 to 1990 (World Bank 1993).There are eight countries within HPAEs: South Korea, Taiwan, Hong Kong, Singapore, Thailand, Malaysia, Indonesia and Japan. Its economic development has significantly rise that it was name ‘East Asia Miracle’ (World Bank, 1993). Out of the eight country, Singapore, Hong Kong, Taiwan and SouthRead MoreOpen-Economy Macroeconomics Notes1092 Words   |  5 PagesCh28 â€Å"Open-Economy Macroeconomics† FOREIGN TRADE AND ECONOMIC ACTIVITY Imports ïÆ'   goods and services produced abroad and consumed domestically Exports ïÆ'   goods and services produced domestically and purchased by foreigners Net exports ïÆ'   defined as exports of goods and services minus imports of goods and services Net foreign investment ïÆ'   counterpart of net exports Denotes net US savings abroad and is approximately equal to the value of net exports ï‚ · ï‚ · ï‚ · appreciation in the exchange rate andRead MoreThe Government ´s Role in the Success of Singapore Essay1445 Words   |  6 PagesYes, I agree that a huge part of Singapore’s economic success has been built on the government’s ability to ensure macroeconomic stability as well as build long-term growth. To ensure macroeconomic stability, fiscal policy, which is the usage of government expenditures and taxes, and monetary policy, which is the changing of interest rates and quantity of money in the economy, and supply-side policies, that look into the strengthening the production capabilities of companies, have to be implementedRead MoreHedge Funds : Hedge Fund1628 Words   |  7 Pagesanalysed the performance of hedge funds from different perspectives and implied the necessity of further researches on hedge funds’ capital adequacy. In 2000, Fung and Hsieh used a mean-variance approach to study hedge fund exposures in some major market events. They analysed hedge fund performance during turbulent market times. But due to limitations of their research methodology, they found no obvious evidence that hedge funds would cause market prices to deviate from economic fundamentals. JorionRead MorePersonal Finance959 Words   |  4 Pagessolutions manual and test bank labor relations: striking a balance 4th edition by john budd solutions manual and test bank Machine elements in mechanical design, 4/e robert l. Mott solutions manual Macroeconomics 10e - slavin – solutions manual and test bank for 9780073511429, mcgraw-hill Macroeconomics, 8/e solutions manual and test bank by andrew b. Abel, Management a practical introduction 5e angelo kinicki solutions manual Management information systems - ken laudon (13th ed) solutions manualRead MoreRelationship Between Gold, Oil and Us Stock Market1600 Words   |  7 Pagesstock market. I chose gold because gold is considered as the universal commodity and an investment tool. Gold is a global currency and hedge against inflation and other currencies because it is a stable commodity so it has a direct impact on the performance of the stock market. The relationship between gold prices and stock market is expected to be positive which means as gold prices increase the stock prices are expected to be increase as well. Oil is also a factor that affect the stock market andRead MoreThe Monetary Policy Is The Rule Of The Interest Rate And Money Supply Of A Country957 Words   |  4 Pagesthe Central Bank or Federal Reserve, it is the regulation of the interest rate and money supply of a country. â€Å"The Bank’s monetary policy objective is to deliver price stability – low inflation – and, subject to that, to support the Government’s economic objectives including those for growth and employment. Price stability is defined by the Government’s inflation target of 2%† (Bank of England). One of the most influential econometrics tools to define monetary policy is the Taylor rule. â€Å"This ruleRead MoreThe Best Economic Environment for Inflation Targeting1113 Words   |  5 Pagesof the economic crisis. It goes a step further to aggravate the intricacy of the conduct of IT (Mishkin, 2008). Two distinctive categories of countries have been incorporated in this paper, industrialized countries and emerging-market countries. With the aim of illustrating the best economic environment for IT, I will resort to methods of analysis, definition, exemplification, comparison contrast, etc. In this paper, I will argue that inflation targeting operates best in the economic environment

Reforming The United States Prison System - 940 Words

Nathan Brand AP English 11 Ms. Westphald 1/19/2016 Reforming the United States Prison System The United States is the largest jailer in the world. With only 5 percent of the world s population and a disproportionate 20 percent of the worlds prison population the United States also has the highest incarceration rate in the world (Chamman). In fact one in every one hundred and ten adults in the United States will be incarcerated. Many of these adults will return to prison later in their life (ACLU). The Prison Crisis has become a recent phenomenon as from nineteen seventy four to two thousand and fourteen the prison population has increased four hundred and eight percent. The Prison System does not nurture the rehabilitation of prisoners well. A vindictive prison culture is created that nurtures violence. The United States prison system has the largest rate of people to return to prison (Williams). For many prisoners incarceration makes them more likely to return to prison (ACLU) For others prison leads to traumatic violations of rights such as rape, malnutrition, and systematic disparity. Through the obvious statistical evidence of the United States Prison system and the exploration of detrimental prison culture it becomes apparent that the system needs to be reformed. Prisons are not cost effective and they do not provide the right correctional help. The United States prison system is deeply flawed. Prison creates a culture that is detrimental to prisoners and allShow MoreRelatedHistory Of The Prison System1067 Words   |  5 PagesThe history of the prison system in the US is very extensive and encompasses nine different eras which include the Penitentiary era, Mass Prison, Reformatory, Industrial, Punitive, Treatment, Community-based, Warehousing, and the Just-desert era. Each era had its own strength and weaknesses that influenced each subsequent era that came after. the idea of a prison system came about from the colonist desire for a more humane method of dealing with criminal offenders. It was a key move away from corporalRead MoreThe Apocalypse Now : The Los t War On Drugs865 Words   |  4 PagesAccording to â€Å"The Apocalypse Now : The Lost War on Drugs†, the United States federal government began to become tough on â€Å"crime† especially drug offenses in the 1970’s under President Richard Nixon. Nixon stated that â€Å"drugs were public enemy #1† and that he was going to be tough on this crime. As a result, state level government began to create policies that were strict on drug offenses causing minimal sentencing for minor drug offenses. Instead of going after the root of the problem which was preventingRead MoreThe Death Of A Brooklyn Shelter For Domestic Violence1504 Words   |  7 Pagestwo weeks in prison which effectively destroyed the new life she was trying to create. Only after her lawyers moved the case to a more sympathetic judge, was she released. The fight was not over just yet. Her case was still not resolved, her spot at the shelter was gone, and she no longer had custody of her child. All for a bag of diapers. Thousands of cases just like Adriana’s are in the works every day in the United States. There are serious problems facing the American prison system that have pronouncedRead MoreThe Problem Of Democrats And Republicans Essay1583 Words   |  7 Pagesproperly reform the criminal justice system. This is an issue with nearly every topic and this is the main cause of issues in the country. The debates and lack of agreeable actions makes it seem nearly impossible for the country to change in positive ways in timely manners. This issue is the biggest issue in the United States of America, because it interferes with progress and reform. This is an integral part of why the current system remains in a dysfunctional state. This issues is more urgent thanRead MoreReforming Prisons : Reforming The Prison System Essay2140 Words   |  9 Pages Reforming our Prison System With the population of the United States prisons growing every day we need to evaluate if they are doing any good. Personally, I believe that we need to keep our prison system, but we need to take steps in reforming them rather than abolish them altogether. The United States has the highest number of incarcerated people than any other country in the world. We must sit down and look at other countries and see what they are doing different than the United States. In thisRead MorePros And Cons Of Solitary Confinement1001 Words   |  5 PagesOver the last couple of decades, prison systems have adopted the use of solitary confinement as a means of punishment and have progressively depended on it to help maintain obedience and discipline inside the prison structure. Solitary confinement is a form of incarceration in which a prisoner is isolated in a cell for multiple hours, days, or weeks with limited to no human contact. According to the American Civil Liberties Union, the United Stat es represents only 5% of the worlds population yetRead MoreJuvenile Delinquency And Juvenile Criminal Justice System1475 Words   |  6 PagesIntroduction: Juvenile delinquency is an ever growing issue in the United States, according to the Office of Juvenile Justice and Delinquency Prevention, â€Å"In 2012, there were 3,941 arrests for every 100,000 youths ages 10 through 17 in the United States† (OJJDP, 2014). The way juveniles are treated in the criminal justice system is very different than the way adults are. In 1899, in Cook County, Illinois, the first juvenile justice system in the country was founded. This established an alternative wayRead MoreThe Debate Of Rehabilitation Vs. Reparation948 Words   |  4 Pages A common dilemma in the United States prison system is the debate of rehabilitation vs. reparation. Reparation involves strictly punishing the prisoner for their crime. On the other hand, rehabilitation aims to â€Å"fix† the prisoner for a potential eventual return to society. Ethically, reform makes more sense than reparation, as it aims to make the prisoner more useful to society, while increasing the overall safety of the society. A strong rehabilitation program would additionally cut down the numberRead MoreDealing With Repeat, Criminal Offenders, And The Justice System756 Words   |  4 Pages Dealing with repeat, criminal offenders, has become a hot-topic issue in the corrections community, as well as the justice system as a whole. Society demands to be protected from the criminal element, and rightly so, but how do we identify the career criminals, and keep them from harming others? Even though a small number of career criminals were responsible for the majority of the crimes being committed in the country, it was not until the mid-1980s that selective incapacitation began to beRead MoreCorrections Trend873 Words   |  4 Pagesobjectives that will be addressed are past, present and future trends of corrections. Also, analyze current and future issues facing prisons and prison administrators as well as the roles and issues of alternate correction systems as a developing trend. In today’s society the jails and prison pretty much function with the same protocol. In the past the history of the State prisons began at the Walnut Street Jail in 1790, it was the actually first American penitentiary located in Philadelphia. Punishments

Blood Alcohol Level BAL Essay Research Paper free essay sample

Blood Alcohol Level ( BAL ) Essay, Research Paper Blood Alcohol Level ( BAL ) Monitoring The sum of intoxicant in your blood watercourse is referred to as Blood Alcohol Level ( BAL ) . It is recorded in mgs of intoxicant per 100 millilitres of blood, or milligrams per centum. For illustration, a BAL of.10 means that 1/10 of 1 per centum ( or 1/1000 ) of your entire blood content is alcohol. When you drink intoxicant it goes straight from the tummy into the blood watercourse. This is why you typically feel the effects of intoxicant rather rapidly, particularly if you haven # 8217 ; t eaten for a piece. BAL depends on: 1. Sum of blood ( which will addition with weight ) and 2. The sum of intoxicant you consume over clip ( the faster you drink, the higher your BAL, as the liver can merely manage about a imbibe per hr # 8211 ; the remainder builds up in your blood watercourse ) . Understanding the effects of a lifting BAL can be really utile in commanding imbibing. Below are the effects of assorted Blood Alcohol Degrees, from a book by William R. Miller and Ricardo F. Munoz called, # 8220 ; How to Control your Drinkling: A Practical Guide to Responsible Drinking ( 1982 ) : .02 MELLOW FEELING. SLIGHT BODY WARMTH. LESS INHIBITED. .05 NOTICEABLE RELAXATION. LESS ALERT. LESS SELF-FOCUSED. Coordination IMPAIRMENT BEGINS. .08 DRUNK DRIVING LIMIT. DEFINITE IMPAIRMENT IN COORDINATION AND JUDGMENT. .10 NOISY. POSSIBLE EMBARRASSING BEHAVIOR. MOOD SWINGS. REDUCTION IN REACTION TIME. .15 IMPAIRED BALANCE AND MOVEMENT. CLEARLY DRUNK. .30 MANY PASS OUT. .40 MOST PASS OUT ; SOME DIE. .50 BREATHING STOPS. MANY DIE. As can be seen, the most faithfully enjoyable effects of intoxicant occur when BAL rises to about.03-.05. Alcohol research workers have discovered that low degrees o degree Fahrenheit intoxicant have a specific consequence on thought ; intoxicant consequences in a decrease of # 8220 ; self-monitoring. # 8221 ; ( Hull A ; Reilly, 1986 ) . What this means is that little measures of intoxicant enable you to take your head off yourself and your concerns. Not surprisingly, this consequence reduces tenseness and enhances relaxation in many people. Some people find this consequence so honoring that they continue to drink. Unfortunately, these loosen uping effects diminish as BAL rises above.05. Alternatively emerge a host of negative effects, such as less emotional control, coordination and judgement damage, katzenjammers and objectionable behaviour. One manner of commanding intoxicant is to larn to estimate BAL by internal esthesiss and to go to to the reenforcing marks of a low BAL. Doing so will enable you to be more in control of how much you drink and, by concentrating your attending on the initial enjoyable effects, be able to bask intoxicant with less negative effects. Blood Alcohol Level Charts are available in a figure of resources. For illustration, # 8220 ; How to Control your Drinking: A Practical Guide to Responsible Drinking # 8221 ; ( Miller A ; Munoz, 1982 ) Contains tabular arraies which list BAL values by gender, weight, figure of drinks consumed and figure of hours imbibing. THE FINAL CALL BREATHALYZER is a really utile tool in monitoring BAL. The erstwhile usage breathalysers are little glass tubings which contain xanthous crystals that have been impregnated with a reactive chemical that turns green when intoxicant is present. One must breath into the balloon provided and so allow it deflate into the tubing. The BAL reading appears in about a minute. Final Call buttockss BAL with a border of mistake of plus or minus.02. The Final Call Breathalyzer is utile because your BAL can be rapidly assessed so that you get immediate feedback.

Financial Year Or In End Each Accounting â€Myassignmenthelp.Com

Question: Discuss About The Financial Year Or In End Each Of Accounting? Answer: Introducation The term Impairment loss is defined as the amount by which the carrying amount of the asset or of the cash generating unit is more than the amount that could be recovered when the asset is sold. In respect of identification of the asset that could be impaired, in the end of each financial year or in the end of each of the accounting period, the entity is duty bound to check the conditions for impairment. The management has to check as to whether the asset has been impaired or not (CPA Australia, 2017). This is done mainly when conditions exists that suggest that the asset may have been impaired. The IAS 36 lays down some of the internal and external indicators of impairment. In case, there is an indication of the fact that the asset could have bene impaired, then the recoverable value from that asset would be calculated. The following are the conditions on the basis of which the impairment testing is done: When an intangible asset has an indefinite life When that asset is not available for use When the entity has made some business combination due to which goodwill has been calculated The following are the external conditions that affects the same: The market value of the asset has undergone a change There have been some negative changes in the technology, market, economy and the laws When there has been an increase in the interest rate in the market When there are net assets of the company which are higher than the market capitalisation In case, the recoverable amount from the asset is less than the value at which the same has been stated in the books of accounts, then the asset is stated to have been impaired and the difference between the former and the latter would be termed as an impairment loss (PWC, 2017). This amount of impairment loss would be transferred to the statement of profit and loss. The internal sources include the following: When there is an obsolesce or a physical damage When the asset has been sitting idle as the part of a restructuring or which has been held for disposal(MCA, 2017). When there is an adverse economic performance expected in the market In respect of the investments that takes place in the subsidiaries, in the joint ventures or in the associates, the carrying value would be more than the carrying value in the investees assets and also the amount of the divided is more than the amount of the income in the statement of comprehensive income of the investee. The above stated factors or the market conditions are not exhaustive but are just illustrative. When any market condition has existed which shows that impairment has taken place, then the following would be done: In case, the fair value less the costs of the disposal or the value in use is much more than the carrying amount, then it is not necessary to calculate in the other amount and in such cases, the asset would not be impaired In case, the fair varies less the costs of the disposal are not able to be determined, then the recoverable amount would be considered to be the value in use. For the assets that have been disposed off, the amount that could be recovered would be the fair value less the costs of disposal For the fair value less the costs of the disposal, the fair value would be calculated as per the requirements laid down under the provisions of IFRS 13 which deals with the fair value measurement. The costs of the disposal are the direct costs that have bene added and are not as per the existing costs or the overheads. In respect of the value in use, the calculation of the value in use would go on to reflect the following: The estimate of the cash flows in the future that would flow on to the entity from the asset The expectations of all of the possible variations in the amount and in the timing of those expected future cash flows The time value of the money which is represented by the risk free rate of interest in the market (ACCA global, 2017). The price for bearing the uncertainty which is inherent in that stated asset There are many of the other factors such as the illiquidity wherein the market participants would indicate the pricing of the future cash flows which are expected by the entity in order to derive in the cash flows from an asset. The projections of the cash flows are somewhat based upon the reasonable and the supportable assumptions wherein in the most recent budgets and the forecasts. This accounting standard considered the budgets and the forecasts that are not older than about 5 years. In this, the management is also duty bound to ascertain the reasonableness of the assumptions by the way of examining in the causes of the differences between the projections of the cash flows and also the actual cash flows. The projections of the cash flows relates with the current condition of the asset. There are future restructuring that would improve the performance of an assets and hence, the performance of an asset must not be anticipated. When this estimation is done, then it must be made sure that the cash inflows or the outflows do not include the flows from the financial activities or the payment or the receipt of the income taxes (IAS plus, 2017). When there is a cash generating unit to which the goodwill has been allocated for the purposes of impairment, then any amount of impairment loss that the company has incurred would be first allocated to that goodwill and then the remaining impairment loss would be allocated to the other assets on pro rate basis (Erant and Young, 2017). But the management will have to keep it in mind that the value of the asset would never be reduced to below (the higher of its recoverable value or 0). This amount of loss would be allocated following the same process for any single cash generating unit. References: Cpaaustralia.com.au. (2017).Impairment of assets. [online] Available at: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/reporting-ifrsfactsheet-impairment-of-assets.pdf?la=en [Accessed 17 Sep. 2017]. https://www.accaglobal.com, A. (2017).IAS 36 impairment of assets | ACCA Global. [online] Accaglobal.com. Available at: https://www.accaglobal.com/in/en/member/discover/cpd-articles/corporate-reporting/ias36-impairment.html [Accessed 18 Sep. 2017]. Iasplus.com. (2017).IAS 36 Impairment of Assets. [online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 18 Sep. 2017]. www.ey.com. (2017).Impairment accounting. [online] Available at: https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf [Accessed 18 Sep. 2017]. www.mca.gov.in. (2017).Accounting standard 28. [online] Available at: https://www.mca.gov.in/Ministry/notification/pdf/AS_28.pdf [Accessed 18 Sep. 2017]. www.pwc.com. (2008).Top 10 tips for impairment testing. [online] Available at: https://www.pwc.com/gx/en/ifrs-reporting/pdf/impairment-10tips.pdf [Accessed 18 Sep. 2017].