Unintended Consequences - Israel from Palestine - 1356 Words

If you were surrounded by enemies and had no home, to where would you run? The fact is that this very question became a quandary for Jews, especially Zionists, long before the genocides of the Holocaust. In the decades before World War II, Jews sought a place to idealize their faith unhindered and away from governments and societies that ran against their operations. While they tried to assimilate with the cultures around which they lived, they stumbled more often than they soared. Appropriately enough, the international bodies that discussed this issue would consider both entirely separate and similar problems. They would encounter their own answers to the questions that the Jewish populations were facing, and it cannot be stressed†¦show more content†¦Britain began to support Jewish immigration to the area because of a few key reasons. Foremost was the destruction of enemies and gaining of allies. Britain looked to help the Arabs establish independent states as a wa y to gain support against the Ottomans (Immell 16). Britain also wanted to assist the Jews in their transition to Palestine because it felt Russia would be grateful for such a maneuver with its own population (17). Of course, Britain didn’t want to make new enemies in this process. They decided to stay as neutral as possible, doing so through the Balfour Declaration, issued in 1917. This document encouraged a Jewish homeland in Palestine without being a detriment to the rights of Arabs in the region – a clever but difficult balance between both sides (Immell 17). As many politicians discover, it was because of Britain’s awkward, double-edged stance that it found it to be a struggle to support both sides. Instead of focusing on both at the same time, Britain bounced from interest to interest, shifting its focus by favoring both sides at different times (Immell 19). Thus Great Britain’s investment in the affairs of Palestine declined. When Britain announced its intention to keep the peace, it forgot the intentions of the people it was maintaining. It was obvious that Jews and Arabs could not coexist by the late 1930s (Immell 19). With their in-fighting,Show MoreRelatedUnintended Consequences - Israel from Palestine1297 Words   |  6 PagesPity from the Holocaust A common argument for the Holocaust’s causation in the creation of Israel and generous partition of Palestine is the potential for nations to pity the Jews for their suffering. In truth, Zionism wasn’t offered any gains by the Holocaust. Not only was the genocide irrelevant to the argument of Zionism to the rest of the world, but it also couldn’t be pitied, as it was not yet understood. Overall, the Palestine question – and it was just that: a question regarding PalestineRead MorePower, Ideology, and Terror in the Atomic Age Worksheet1675 Words   |  7 Pages 1. What role did atomic weapons play in the Cold War? Summarize nuclear developments from 1945 to 1991. After the Second World War, United States and the Soviet Union entered into a Cold War that lasted more the 40 years because both sides had Atomic Weapons that were aimed at each other with each side fearing and dreading what a Hot War would cause if Atomic Weapons were used. Nuclear developments from 1945-1991 (Cold War Period) were atomic bombs dropped on Hiroshima and Nagasaki (AugustRead MoreArab-Israeli Conflict Essay1762 Words   |  8 Pagesget their freedom. The British accepted the terms, and in 1915 it was written up in a letter to Hussein, more commonly known as the McMahon letter, due to the person who wrote it. The Arabs assisted the British in conquering Syria and Palestine, and were eagerly awaiting the end of the war when they would be able to claim back their lost freedom. The second promise, however, was a vain attempt at keeping on good terms with the French, as whether or not the French were goingRead MoreShould It Be Important For Policymakers And Specialists1666 Words   |  7 Pagesissues concerning them become more intricate of forces abroad. Understanding universal relations is critical to a world where thousands of atomic weapons exist and more nations are attempting to obtain them, where a large number of people die every day from neediness brought about by the manner in which the international system works, and where suicide terrorist assaults like the ones of September 11, 2001, come all of a sudden. (REF Singer J. David; The Level-of-Analysis Problem in International RelationsRead MorePeace in the Middle East Essay1991 Words   |  8 Pagesin Iran to stop the western-controlled oil companies from being nationalized, to the support of Israel and the presence of western troops in the land of the two holy places. 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Explain the Impact This Change Has Made on Our Lives and Why It Is an Import ant Change.163893 Words   |  656 Pageslittle significance. But there is little agreement over when the twentieth century c.e. arrived, and there were several points both before the year 2000 (the collapse of the Soviet Union, the reunification of Germany, the surge of globalization from the mid-1990s) and afterward (9/11, or the global recession of 2008) when one could quite plausibly argue that a new era had begun. A compelling case can be made for viewing the decades of the global scramble for colonies after 1870 as a predictable

Breast Cancer A Common And Potentially Fatal Form Of Cancer

Breast cancer is a common and potentially fatal form of cancer that affects both men and women. Different patients are given different types of treatment depending on their stage. There are also steps that people can take to not only detect, but also to prevent being affected by breast cancer. Breast cancer treatments have made great leaps forward, allowing both genders to have expectations of victory over the disease. Although breast cancer today has affected many lives among females and males, with the advancements in science and technology, it can be beaten. Breast cancer is when cells in the breast begin to grow out of control and form a tumor that can often be cancerous. This disease of the body can be cured quickly, or retain in the†¦show more content†¦The process of treatments are long and tiresome, especially for patients in worse condition. Many breast cancer patients begin treatment with surgery to remove the metastasis tumor. Depending on the size of the tumor the patient has options of surgery; lumpectomy or mastectomy. These surgeries do not completely take away the cancer, as they can remove the tumor and leave the rest of the cure to therapy. Many women chose to have a double mastectomy, in order to prevent the spread of the cancer in the breast. â€Å"A lumpectomy is when only the part of the breast containing the cancer is removed. A mastectomy is when the entire breast is removed, including all of the breast tissue and sometimes other nearby tissues (Surgery for Breast Cancer). Surgery is the beginning of all treatments to get the majority of the cancer out of the body. If the patient chooses to undergo surgery, most of the time there are other therapies are to go along with it in order to kill the remaining cells. Radiation therapy, the second option of local treatments, is the use of radioactive materials to lessen the density of the cancer. â€Å"Radiation therapy before surgery can help to shrink the breast tumor. After breast-sparing surgery, radiation treatments can help destroy any remaining breast cancer cells† (Radiation Therapy for Breast Cancer). Radiation is used to stop the growth, and the spreading of cells. The more frequent radiation, theShow MoreRelatedBreast Cancer : A Disease That Comes Unexpectedly Essay1072 Words   |  5 PagesBreast cancer is a disease that comes unexpectedly; many people tend to overlook the symptoms. There are different types of breast cancers that require treatments and surgery. The course of treatment varies from patient to patient because there are many factors that can contribute to a patient’s treatment plan. Once the plan is in place, there are many things that will need to be done in order to ensure that the cancer will not return. 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Cancer can be located almost anywhere in the body and is able to spread everywhere if uncontained. The treatments most often used to treat Cancer are chemotherapy and radiation. Chemotherapy is a treatment t hat uses differentRead MoreTaking a Look at Myocardial Infraction1464 Words   |  6 Pagesmummies examined had clogged arteries. To determine how common heart disease was in ancient Egypt, scientists performed computer scans on 52 mummies in Cairo and the United States† (Heart Disease Discovery). It is a commonly known fact that many people believe that a heart attack is just â€Å"a man’s thing†. If you were one of the many believers, then you are commonly mistaken. Another common misconception that most people believe is that cancer is the number one killer of females today, but â€Å"nearlyRead More Are Genetically Modified Foods the Way to Go? Essay1538 Words   |  7 Pagesthe science behind genetic manipulation, and this is the reason for the irrational fear. 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Analyses The Market Disclosure ASX Listed Company †Free Samples

Question: Discuss about the Analyses The Market Disclosure ASX Listed Company. Answer: Introduction The business corporations around the world are emphasizing on developing high-quality financial reports as per the qualitative characteristics of conceptual accounting framework. The IASB (International Accounting Standards Board) has directed all the business corporations to develop their financial reports as per the qualitative characteristics prescribed in its conceptual framework for financial reporting. The report specifically addresses the deviations observed in meeting the objective of general purpose financial reporting by the company in relation to Property, Plant and Equipment (PPE). The company selected for the purpose is Wesfarmers Limited, a supermarket giant in Australia involved in variety of business operations including chemicals, fertilizers, industrial products, home improvement and many others. The report reviews the disclosures made by the company in relation to PPE and their alignment with the CF objective and qualitative characteristics based on board of direct ors decision on the perspective of anaccounting graduate. Explanation of General purpose financial reporting objectives and the qualitative characteristics of useful financial information as per CF The objective of general purpose financial reporting as advocated by the IASB is to provide useful financial information of a reporting entity to the end-users including potential investors, lenders and creditors. The disclosure of all the necessary financial information to the stakeholders of a business entity is essential for supporting their decision-making process through gaining a complete understanding of its financial resources. The decisions include buying or lending equity and debt instruments, providing or settling loans and similar investment decisions. As such, the IASB has developed conceptualaccounting framework for financial reporting that has stated the qualitative characteristics that financial information of a reporting entity must possess in order to meet the needs of end-users. The fundamental qualitative characteristics are relevance, faithful presentation, understandability and comparability (Macve, 2015). The relevance principle of CF states that financial information should be relevant enough to make a difference in the decisions of the end-users. Thus, as per this qualitative characteristic, the financial information disclosed must have both predictive and confirmatory value. The confirmatory value should provide feedback about its current and past performance while predictive value should be able to provide an analysis of its future performance. The faithful presentation of the financial reports states that financial information disclosures should be complete, neutral and error-free. Thus, it should provide an in-depth understanding of the phenomena involved through depicting all the necessary descriptions and explanations. On the other hand, the comparability qualitative characteristics requires that financial information provided to the end-users must provide an analysis of the increase or decrease in the current financial performance of an entity in comparison to the past perfor mances. In addition to this, the understandability of financial information ensures that it is simple to be understood by the end-users within involving any complexity (Harvey, McLaney and Atrill, 2013). Extent of Wesfarmers Limited annual report meeting the disclosure requirements for PPE as per AASB 116 Theaccounting standard of AASB 116 has provided the guidelines to all the ASX listed business entities to value the property, plant and equipment (PPE). The standards has prescribed to take into account the carrying amounts and the deprecation and impairment charges related to PPE at the time of their measurement during financial reporting. As per the standard, the carrying value of an asset is recognized after deducting all the accumulated deprecation and impairment losses. The useful life of an asset is the period over which an asset is expected to be available for future use by an entity. The recoverable amount of an asset is said to be higher of either fair value of an asset loss cost to sell or its value in use. The impairment loss can be recognized to be the amount by which its carrying value exceeds the recoverable amount. The annual report of Wesfarmers Limited has stated the effective compliance of the company with the AASB 116 in relation to identification and recognition o f property, plant and equipment (Compiled AASB 116 Standards, 2017). The carrying value of PPE is measured on the cost basis through deducting all the significant deprecation and impairment losses as per the AASB 116. The items of property, plant and equipment is put to sale or is disposed when it is regarded to bring no future economic benefits to the company. The significant gain or loss arising from its sale is reported in the income statement of the period when the corresponding items is derecognized. The company has also provided disclosure regarding the key estimates taken by the management in estimating the useful life, residual value and amortization methods for its items of PPE (2017 Annual Report: Wesfarmers, 2017). Thus, it can be said that Wesfarmers have effectively complied with AASB 116 standard during financial reporting if its items of property, plant and equipment that can be depicted as follows: Source: https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0 Critical analysis of extent of disclosures on PPE of Wesfarmers to satisfy the fundamental and enhancing qualitative characteristics of useful financial information It can be said on the basis of analysis of PPE disclosure of Wesfarmers that it has effectively complied with all the AASB 116 standard requirements. However, the company has not satisfied the fundamental and enhancing qualitative characteristics of useful financial information. For example, the company has incorporated the use of historical cost basis for measuring the carrying value of its fixed assets of property, plant and equipment (2017 Annual Report: Wesfarmers, 2017). The use of historical cost basis indicates that the financial information provided by the company is not relevant. For example, the company has estimated the useful life of its buildings between 20-40 years and plant and equipment to be in 3-40 years. Thus, there is n change in the useful life of assets during measuring its value after 20 years. This indicates that the company financial information relating to property, plant and equipment is not error-free as the building purchased 20 years ago would have diffe rent material value in the current market. Thus, the financial information is not relevant as it has not taken into account the current value of property, plant and equipment through adjusting their useful life as per the current market conditions (Compiled AASB 116 Standards, 2017). In addition to this, the company calculates deprecation value through the use of straight-line basis that is not effective method for measuring deprecation on some of the equipments of the company such as computers due to rapid development in technologies. Also, the method does not accurately reflect the difference in asset use from one period to another and it does not match the costs with revenues of different types of long-term assets. Thus, it can be said that the company does not comply with the understandability qualitative characteristics of useful financial information through implementing the use of straight-line deprecation method (2017 Annual Report: Wesfarmers, 2017). The end-users are not able to match the revenue with expenses of long-term assets of the company with the use of the depreciation method (Alexander, Britton and Jorissen, 2007). Critical discussion to the extent of the disclosures of Wesfarmers on PPE aligned with the objective of general purpose financial reporting and recommendations for improvement The objective of general purpose financial reporting is to protect the interests of end-users through providing them materialistic financial information that can be used by them for making investment decisions. As analyzed form the annual report of Wesfarmers Limited, the company has valued the items of property, plant and equipment as per the AASB 116 standards. However, the company has not adequately met the relevancy and understandability qualitative characteristic of conceptual accounting framework. Therefore, the company has not appropriately aligned its PPE disclosures with the objective of general purpose financial reporting. This is because the company has not provided the relevant and understandable financial information relating to PPE to its end-users (2017 Annual Report: Wesfarmers, 2017). The company as such is recommended to incorporate the use of fair value accounting in recognizing the carrying value of its long-term assets. The AASB 13 standard has provided the guide lines to the business corporations regarding the use of fair value in measuring the value of its fixed asset such a property, plant and equipment. The use of fair value would help in identification of accurate value of recoverable amount, residual and useful life of assets based on current market conditions (AASB 13, 2015). The company is recommended to adjust the useful life of assets relating to items of property, plant and equipment in order to record the realistic and reliable value of property, plant and equipment. This is required by the company to provide relevant and reliable information to the end-users about its items of PPE. In addition to this, the company is recommended to incorporate the use of reducing balance method for calculating deprecation. This method of deprecation is simple to be understood by the end-users as deprecation for every year is calculated on the opening balance of an asset in his method. Also, it easily matches the cost and revenues of the business and therefore simplifies for users to understand the financial statements developed by the company as per the understandability principle of conceptual accounting framework (Harvey, McLaney and Atrill, 2013). Conclusion It can be inferred from the overall discussion held in the report that business corporations should satisfy the qualitative characteristics of conceptual accounting framework for meeting the objective of general purpose financial reporting. The Wesfarmers though have effectively complied with all the necessary AASB standard in relation to property, plant and equipment need to incorporate some changes in its valuation techniques for meeting the objective of financial reporting. References 2017 Annual Report: Wesfarmers. 2017. [Online]. Available at: https://www.wesfarmers.com.au/docs/default-source/default-document-library/2017-annual-report.pdf?sfvrsn=0 [Accessed on: 4 September 2017]. AASB 13. 2015. Fair Value Measurement. [Online]. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB13_08-15.pdf [Accessed on: 4 September 2017]. Alexander, D., Britton, A. and Jorissen, A. 2007. International Financial Reporting and Analysis. Cengage Learning EMEA. Compiled AASB 116 Standards. 2017. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf [Accessed on: 4 September 2017]. Harvey, D., McLaney, E. and Atrill, P. 2013. Accounting for Business. Routledge. Macve, R. 2015. A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, Or Threat? Routledge.