Homosexuality And Its Psychological Behavior - 1575 Words

Homosexuality: The attraction to same sex: sexual attraction to or sexual relations with somebody of the same sex. Since the beginning of time, homosexuality has always been shunned, taboo, and misunderstood. Homosexuality and its psychological behavior is a phenomenon with a long history, to which there have been various cultural and moral responses. Theories on sexual development claim that homosexuality is developed after birth as a result of a person’s environment (nature). Environmental factors such as a child s emotional relationship to his same-sex parent or peers, and the presence of sexual abuse or molestation can affect sexual development; while other theories have suggested that homosexuality is genetic and can be traced to a specific gene. Most researchers have come to the conclusion that sexual orientation is likely determined by a complex interaction between a person’s genetic make-up and their environment. However, there are still some who claim that science has found a â€Å"gay gene.† Today in our public way of living there is something new, which demands our attention and deserves a careful moral response; the term homosexual. Sexual identity is now in crisis throughout the population, and gay people-at once the most exposed subjects and objects of the crisis-have been forced to invent a complete perspective in grasping this term and what it’s like being â€Å"made-up† of this gay â€Å"gene†. The education on this does not come as simple as one would think; but withShow MoreRelatedHomosexuality As A Psychological Disorder1511 Words   |  7 PagesThe social argument for homosexuality dates back to the ancient Greeks. Aristophanes, in his Symposium investigates homosexuality, although not termed as such, as a desire by men to share a long-term fulfillment of the soul. He believed that two souls are longing to be together, and the sexual desire alone is not strong enough to create homosexuality, but that the cultural environment allows or for bids the relationship to occur (Heffner, 2003). The debate about homosexuality dates back further thanRead MoreHomosexuality Is Not a Psychological Disorder Essay1003 Words   |  5 PagesHomosexuality is not a psychological disorder†¦ In the past, homosexuality was considered to be a psychological disorder, up until the APA removed it from its list of mental illnesses. This was due to the fact that homosexuality causes no form of impairment on the individual’s judgment, stability, reliability, or general social and or vocational abilities. This decision made over 30 years ago, has caused a lot of criticism, many believe that the APA’s decision was made due to the amount of influenceRead MoreHomosexuality : Nature And Nature871 Words   |  4 PagesHomosexuality: Nature or nurture By: Clifnie francois Advance Placement Psychology Mr. Cuetara June 4 2015 Abstract The nature and nature of homosexuality is heavily debated. Some people believe that homosexuality is biologically determined and others believe it’s base on ones environment. This topic can be argue to be base on both nature and nurture. Studies conducted in the past decades support both the biological and environmentalRead MoreHomosexuality As A Mental Disorder1325 Words   |  6 Pagesaffiliations, and sexual orientation. In the United States, and many other nations across the globe, there have been hundreds of thousands of people victimized for being homosexual. Due to differing standpoints, homosexuality is seen as â€Å"immoral† or â€Å"sinful† or even â€Å"disgusting†. Up until 1973, homosexuality was also referred to as a mental disorder by the American Psychiatric Association. People could be openly criticized, mocked, and often killed for simply being gay. Because of these social and religiousRead MoreHomosexuality And Its Effects On Society Essay1650 Words   |  7 PagesMany people believe and have debated whether or not homosexuality is a choice that one freely makes, while others believe a combination of genetics, hormones and environment have a factor in one’s sexuality and sexual development. Homosexuality is something one cannot choose to be. Primarily, homosexuality can be defined as a romantic or sexual attraction that involves people of the same gender. Male homosexuals are referred to as gays while the female ones are called lesbians. Ideally, since timeRead MoreAnalysis Of Farewell My Concubine And The King And The Clown 1653 Words   |  7 PagesThroughout many countries around the world, homosexuality has always been subjected as a controversial matter. The societal attitudes towards the behavior of homosexuality vary substantially across Asia. Surprisingly, there are two conflicting attitudes toward homosexuality. Some Asian countries strongly condemn against homosexuality. Whereas , in some Asian countries visibly accept homosexuality. Judith Butler explained that gender is represented as a stylized repetition of acts or imitation. SheRead MoreSocio-Cultural Influences On Sexuality. Socio-Cultural1156 Words   |  5 PagesSexuality Socio-cultural influence plays a major role in sexual behaviors. It gives a better comprehension on why men are men and women are women. These socio-cultural are influenced by physical, emotional, cultural and economic aspects. Time and time again research has proven that socio-cultural influences have a significant role in human sexuality. Culture is the manner of life of the people. Thus, culture shapes the ideas of what behaviors are acceptable for men and women (King Regan, 2014). SexualityRead MoreHomosexuality, Genetics or Preference? Essay800 Words   |  4 PagesLet us begin with a definition of homosexuality. Homosexuality refers to a sexual attraction and or behavior between people of the same sex. In origin the word homosexual comes from the Greek word for â€Å"same† with the Latin word for â€Å"sex†. In my opinion, homosexuality can be classified into two groups - one being sexual orientation and the other being sexual preference. Homosexuality as a sexu al orientation refers to an enduring pattern or disposition to experience sexual, affectional, or amorousRead MoreHuman Sexuality821 Words   |  4 Pagesages, our society has documented homosexuality. Within our culture, homosexuality has been largely condemned. In looking at the historical perspective of homosexuality, the responses were different with each society that was dealing with it. The Greeks were okay with it due to their belief that some of their mythical gods were engaging in homosexual behavior. Christianity denounced those sexual associations and made their belief and intentions clear that this behavior was not to continue. The legalRead MoreThe Biological Perspective On Homosexuality Essay1558 Words   |  7 Pagesour genetic make-up determines our life partner? It is widely favored that homosexuality stems from one’s environment and the people around them. Although less favored, the theory that genetics plays a role in homosexuality is concrete. In agreea nce, Heffner Johnson (2003) states the hypothalamus, a highly significant region of the brain, plays a role in sexuality. This theory is supported by evidence homosexual behaviors in young age (Bellamy, 2012). According to Heffner Johnson (2003), Darwin

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Organizational Culture, According To Cristian-Liviu, V.

Organizational culture, according to Cristian-Liviu, V. (2013) can be defined as a system of shared values, representing the company’s most important elements, and beliefs, representing the way in which thing are done inside the company, that shape the employees, the organizational structure and control systems, in order to produce commonly accepted behavioural norms. Moreover, the way in which people behave is influenced by the ideologies, symbols and core values shared throughout the company. There are different ways by which organization reveal their culture to other some use symbols, some use tag lines and them some use stories. All these ways what an organization believes in and about it values. IBM Values: †¢ Dedication to every†¦show more content†¦Listening to the inspiring stories and IBM’s way of life encouraged me and motivated me to embrace values and follow the same. While knowing history and contribution developed sense of proud in me about the organization I am associated with and further stimulated to live an as example of its values and maintain the same performance and image. Innovation is in IBM’s DNA, bringing new approaches to customers, the company and the world at large. Behind each innovation are the people who conceive of it and work the long hours to see it become reality. The hero/heroines of such stories, the real life heroes who have shown exemplary contribution towards values and innovation are celebrated. Their posters are visible all around the office premises narrating their story. They are involved in motivational sessions too to help employees overcome challenge and follow the same footsteps. Meeting people who are your colleagues, leaders or subordinates and have contributed towards the image, develops the sense of healthy competition and to follow the example in me. Living values is a ritual in IBM. Having fun daily, believing in each other, supporting others, contributing to society and individual’s success is a daily part of life here. It’s a part of their value â€Å"Trust and personal responsibilities†. Statements mentioned below are every day’s highlight in IBM. †¢ Our internal energy conservation projects

Diversity And Diversity Of Diversity - 1657 Words

people are the same. Thus, diversity studies would then be reduced to the conclusion that ‘everyone is different’ and, if this conclusion is accepted, the concept of diversity may become â€Å"nothing more than a benign, meaningless concept† (Nkomo, 1995). The danger in narrowly defining diversity, however, is that only one dimension of cultural diversity (race, age, ethnicity, or gender) is by and large the subject of research at a time. Since a cultural diversity dimension interacts with other dimensions of diversity narrow concept of diversity would be deficient by failing to recognize these interactions. Scholars, who advocate a broad definition (e.g. Jackson, May Whitney, 1995) argue that diversity encompasses all the possible ways people can differ. Individuals, according to this school of thought, do not only differ because of their race, gender, age and other demographic categories, but also because of their values, abilities, organizational function, ten ure and personality. They contend that an individual has multiple identities and that the manifold dimensions cannot be isolated in an organizational setting. Apart from bringing their race, age, ethnicity, and gender, individuals also come with their particular knowledge, personality, and cognitive style to the work place. Therefore, in order to understand the dynamics of a heterogeneous workforce, the interactive effects of multi-dimensional diversity have to be addressed. In addition, it is argued that a broadeningShow MoreRelatedDiversity And Diversity Of Diversity923 Words   |  4 PagesDiversity is engagement across racial and ethnic lines consist of a broad and varied set of activities and initiative (Milem, Chang, and Antonio 2005). Diversity is about recognizing that each individual is unique and have differences. These differences include the dimensions of race, ethnicity, gender, sexual orientation, socio-economic status, age, physical abilities, religious beliefs, poli tical beliefs or other ideologies. Diversity is meant to bring respect, understanding, and tolerance, acceptingRead MoreDiversity And Diversity Of Diversity2133 Words   |  9 PagesSlavin9 Diversity Leadership ?An individual has not started living until he can rise above the narrow confines of his individualistic concerns to the broader concerns of all humanity.?- Martin Luther King, Jr. This quote signifies my feelings towards diversity. I do agree that diversity is important not only in the workplace but in all surroundings of your life. However, it is substantially important in an organization and in a workplace for many reasons. It is a great way forRead MoreDiversity And Diversity For A Company873 Words   |  4 PagesDiversity is a key contributor in today’s workforce. Many factors effect diversity and there are guidelines a company can follow to ensure it is diverse. Diversity and inclusion can be tools to create a competitive advantage for a company and can help solve issues by looking at problems from different perspectives. It also contributes to the employees by allowing for work with many types of people. According to Phillips and Gu lly (2014) â€Å"Diversity awareness enables you to hire, retain and motivateRead MoreDiversity And Its Impact On Diversity975 Words   |  4 PagesDiversity Diversity represents the â€Å"multitude of individual differences and similarities that exist among people† (Kinicki Kreitner, 2013). It pertains to the host of individual differences that make all of us unique and different from one another. Diversity in an organization continues beyond hiring employees of numerous backgrounds, but involves embracing and empowering all minorities. Thankfully, globalization and strategic alliances have transformed business economies drastically to set upRead MoreDiversity And Cultural Diversity1288 Words   |  6 PagesCultural diversity is defined as â€Å"the existence of a variety of cultural or ethnic groups within a society† (Google diversity). As we continue down the path of globalization it becomes important to reflect on the ever-changing landscape of society and the values people may have in them. This applies both towards society and the work place in which society must operate. Companies like Ernst Young, ATT, and Comcas t acknowledge the changing landscape and are leading the charge towards becoming aRead MoreReflection On Diversity And Diversity867 Words   |  4 Pageshis or her diversity. Also, a leader needs to include every individual to participate in the activities or meetings. The chapter contains the explanation, the history, practice, and barriers of both diversity and inclusion. I will share my reflection about understanding and using diversity and inclusion to become a better leader. According to the article, diversity is the existence of different cultures or ethnicities within a group or an organization. So it telling me that diversity is that eachRead MoreDiversity And Diversity Essay904 Words   |  4 Pagessociety. Throughout diversity is where there is real value. Hearing different points of view makes us consider more options. At this point we need to stop worrying about being offensive to others and just be open and honest to having real conversations that advance our mission at work and in our communities. We get as much energy from the faces we see in our crowds as we give through our daily interaction with different groups. It is our moral obligation to promote diversity and engage groups ofRead MoreDiversity Of Diversity At The Workplace942 Words   |  4 PagesIn this week’s integrated article, review, I am focusing on diversity at the workplace. This is a topic very relevant and important for any organizations success. Diversity at the workplace refers to any characteristic that makes people different from one another. Today’s workforce is a diverse mix in terms of age, gender, ethnicity, generational attitudes. It is important for an organization to adopt diversity management practices to bring this diverse mix together into a stable productive unitRead MoreDiversity And Cultural Diversity1198 Words   |  5 Pagestrait. The authors also affirmed that a cultural competent system acknowledges, integrates and incorporates the relevance of culture, evaluation of cross-cultural relations, , and adaptation of services to meet culturally unique needs(pg.294). Diversity and cultural competence are two main concepts that are essential to address and take action to incorporate minorities with the main goal to have citizen engagement. Citizen engagement which is defined as the ability, and incentive for regular citizensRead MoreDiversity And Diversity Of The Workforce895 Words   |  4 PagesCompanies have had to conform to what is known today in society. Diversity in the workforce includes a couple of different aspects. Companies must recruit, train, promote and utilize employees whom are diverse (Bateman, 2013, p. 204). Diverse being individuals who have a different ethnic backgrounds, different beliefs, different cultures, and different abilities. Diversity includes women and minorities, but also utilizing each of the individual employee’s abilities to help make the company more effective

A Synopsis of Accounting for Business Combinations Essay Example For Students

A Synopsis of Accounting for Business Combinations Essay A SYNOPSIS OF ACCOUNTING FOR BUSINESS COMBINATIONS, INTANGIBLES AND GOODWILL IMPAIRMENT INTRODUCTION During the 1980s and 1990s a great number of business mergers and acquisitions took place. The generally accepted accounting principles to record the initial transaction and to account for the acquired assets during their estimated useful lives this were well established. Over time however, users of financial statements began to question whether those principles and practices accurately reflected the market realities regarding the assets, their useful lives and their contribution to a companys value. In addition, intangible assets have become increasingly more important as an economic resource. It was apparent that users of financial statements did not accept that goodwill amortization expense provided useful information. They realized that treating goodwill as a wasting asset whose value deteriorates predictably over a fixed period of time ignored the economic realities. Goodwill, in fact, can be replenished and increased in value; alternatively, the value of goodwill can decrease precipitously in a short period of time. During the 1970’s the FASB had an active project on its agenda to reexamine the accounting for business combinations and acquired intangible assets. However, action on the project was deferred until, in 1981, the Board removed the project from its agenda entirely, to focus on higher priority projects. In 1986 the Financial Accounting Standards Board (FASB) included the project on business combinations on its agenda. The purpose was to â€Å"improve the transparency of accounting and reporting of business combinations, including the accounting for goodwill and other intangible assets. The FASB’s study confirmed that users of financial statements placed greater emphasis on the goodwill asset reported on the balance sheet, rather than an allocation of goodwill amortization expense reported on the income statement. This project resulted in FASB 141 – Business Combinations, and FASB 142 Goodwill and Other Intangible Assets. This emphasis on asset valuation rather th an expense recognition reflected the FASB’s evolving emphasis on fair value measurement of assets and liabilities. The FASB achieved their two stated goals, that: All business combinations be accounted for in the same manner †¢ Goodwill and intangible assets are accounted for in a manner that reflects economic reality. Another reason the Board undertook the project is because â€Å"many perceived the differences in the pooling-of-interests method and purchase method to have affected competition in markets for mergers and acquisitions. Entities that could not meet all of the conditions for applying the pooling method believed that they faced an unlevel playing field in competing for targets with entities that could apply that method. This â€Å"unlevel playing field† was perceived to extend internationally, as well. â€Å"Cross-border differences in accounting standards for business combinations and the rapidly accelerating movement of capital flows globally heig htened the need for accounting standards to be comparable internationally. † Thus the Canadian equivalent of FASB conducted a similar project concurrently with FASB. The FASB’s project culminated in two new pronouncements, SFAS 141, Business Combinations, and SFAS 142, Goodwill and Other Intangible Assets. FAS 141 – Business Combinations FAS 141 supersedes APB Opinion 16, Business Combinations. Under APB 16, business combinations were accounted for using either the pooling-of-interests method or the purchase method. The pooling-of-interests method was required when twelve specified criteria were met; otherwise the purchase method was required. However, the twelve criteria did not distinguish transactions that were economically dissimilar and thus similar business combinations were accounted for using different methods, and producing dramatically different results. As a result, users of financial statements could not compare the financial results of entities where different combination methods had been used; users of financial statements indicated a need for better information regarding intangible assets; and company management felt that differences in combination accounting methods impacted competition in markets for mergers and acquisitions. SFAS 141 is based on the proposition that all business combinations are essentially acquisitions, and thus all business combinations should be accounted for in a consistent manner with other asset acquisitions. FAS 141 begins with the declaration that the â€Å"accounting for a business combination follows the concepts normally applicable to the initial recognition and measurement of assets acquired, liabilities assumed or incurred†¦as well as to the subsequent accounting for those items. † A â€Å"business combination occurs when an entity acquires net assets that constitute a business or acquires equity interest of one or more other entities and obtains control over that entity or entities. † In a combination effected through an exchange of cash or other assets it is easy to identify the acquiring entity and the acquired entity. In a combination effected through an exchange of equity interests, the entity issuing the equity interest is generally the acquiring entity. However, in some business combinations, known as reverse acquisitions, it is the acquired entity that issues the equity interests. (Paragraphs 15-19 offer guidance in this complex area. ) Generally, in exchange transactions, the fair values of the assets acquired and the consideration surrendered are considered to be equal, and no gain or loss is recognized. The total cost of the exchange transaction is then allocated to the individual assets acquired and liabilities assumed based on their relative fair values. â€Å"Fair value† is defined as â€Å"the amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale. † The excess of the cost of the acquired assets over the fair value amounts assigned to the tangible assets, the financial assets and identifiable intangible assets is evidence of an unidentified intangible asset or assets, or goodwill. In determining the cost allocation, the Statement offers guidance for many items, including: ? Receivables at present values, less allowances for uncollectibility and collection costs ? Finished goods inventory and merchandise at estimated selling prices less costs of disposal and reasonable profit allowance ? Work in process inventory at estimated selling prices of finished goods less cost to complete, cost of disposal and reasonable profit ? Raw materials inventory at current replacement costs ? Intangible assets that meet certain criteria are valued at estimated fair value ? Liabilities and accruals at present value of amounts to be paid ? Other liabilities and commitments – such as unfavorable leases, contracts ad commitments – at present values of amounts to be paid. â€Å"An acquiring entity shall not recognize the goodwill previously recorded by an acquired entity, nor shall it recognize the deferred income taxes recorded by an acquired entity before its acquisition. A deferred tax liability or asset shall be recognized for differences between the assigned values and the tax bases of the recognized assets acquired and liabilities ssumed in accordance with FASB 109. † SFAS 141 also changes how intangible assets are recognized. APB Opinion 16 required separate recognition of intangible assets that could be identified and named. SFAS 141 requires that acquired intangible assets apart from goodwill be recognized if: 1. the intangible arises from contractual or other legal rights, such as patents and trademarks OR 2. the intangible ca n be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged individually, or in combination with a related contract, asset or liability. Examples of intangible assets that are contractual or separable include: †¢ Contractual – o Customer contracts o Order backlog o Operating leases o License agreements o Royalty agreements o Employment contracts o Trademarks †¢ Noncontractual but separable – o Customer/subscriber lists o Unpatented technology Any intangible asset that does not meet the separate recognition test (such as a trained and assembled workforce) is classified as goodwill. The FAS offers five categories of intangible asset: ? Marketing-related – those assets that are primarily used in the marketing or promotion of products and services. Trade marks, trade names o Trade dress (package design) o Internet domain names o Non-compete agreements ? Customer-related o Customer lists o Order backlog o Customer contracts and relationships ? Artistic-related – these meet the criteria for recognition apart from goodwill if they arise from contractual rights or legal rights such as tho se provided by a copyright. o Books, plays and other literary works o Musical works o Pictures and photographs o Video material ? Contract-based o Licensing, royalty agreements o Advertising, construction, service or supply contracts o Lease agreements Use rights such as drilling, water, air, mineral, timber cutting and route authorities o Broadcast rights ? Technology-based – relate to innovations or technological advances o Patented technology o Unpatented technology o Computer software o Databases o Trade secrets, formulas, recipes If it should turn out that the fair value of acquired assets exceeds the cost of the acquisition, the acquirer will first reassess whether all acquired assets and assumed liabilities have been identified and recognized, and will re-value the assets and liabilities. If there is still an excess of fair value of acquired assets over their cost, the excess will be allocated as a pro rata reduction of the amounts otherwise assigned to the acquired assets, except for: ? Financial assets (cash, evidence of ownership in an entity, or a contract that conveys a contractual right to receive cash) ? Assets to be disposed of by sale ? Deferred tax assets ? Prepaid assets relating to pension or other postretirement benefit plans ? Any other current assets. Online Shopping At The Mall EssayThe allocation is done only for purposes of testing the impairment of goodwill – no write-up or write-down of a recognized asset or liability is to occur. Nor should a previously unrecognized intangible asset be recognized as a result of step two impairment testing. Standard of Value SFAS 142 requires the valuation of the reporting unit using â€Å"fair value† as the standard of value. This is defined in the standard as: â€Å"The amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing arties, that is, other than in a forced or liquidation sale. † This definition, and the language in the Standard, indicates that the standard of value allows for known parties to the transaction, and that the value of synergies can be taken into account. â€Å"Substantial value may arise from the ability to take advantage of synergies and other benefits that flow from con trol over another entity. † In fact, the Standard goes on to say, a â€Å"control premium may cause the fair value of a reporting unit to exceed its market capitalization. † This is no small matter when distinguished with a â€Å"fair market value† standard of value, which would disregard the value of potential or actual synergies. Level of Value As described above, the language of SFAS 142 implies that â€Å"fair value† is a controlling interest level of value and that, therefore, a discount for lack of control would not be proper. Further, however, a synergistic control value seems to be appropriate, allowing for the recognition of internal synergy enhancements in value not available to a financial buyer. Calculation of Value If quoted market prices are not available, the estimate of fair value will be based on the best information available. â€Å"A present value technique is often the best available technique with which to estimate the fair value of a group of net assets. † The estimates of cash flow should be based on â€Å"reasonable and supportable† assumptions. If a range of possible outcomes is considered, the guidance in Concepts Statement 7 should be followed. Financial Statement Presentation and Disclosure The following should be disclosed in the financial statements: Presentation: At a minimum, all intangible assets shall be aggregated and presented as a separate line item. However, the intangible assets can be grouped by class of asset. ? The aggregate amount of goodwill is to be shown separately ? Impairment losses of goodwill are shown as a separate item before income from continuing operations. ? Amortization expense and impairment losses for intangible assets other than goodw ill are shown as charges against income from continuing operations. Disclosure: ? For intangibles subject to amortization – o Total amount assigned to any major intangible asset class o Amount of any significant residual value Weighted average amortization period, in total and by major class o Gross carrying amount and accumulated amortization in total and by major class o Aggregate amortization expense for the period o Estimated aggregate amortization expense for each of the five succeeding fiscal years ? For intangibles not subject to amortization o The amount assigned in total and by major intangible asset class. o Total carrying amount and for each major class ? The changes in carrying amount of goodwill during the year including: o Aggregate amount of goodwill acquired Aggregate amount of impairment losses recognized o Amount of goodwill included in the gain/loss on disposal of a reporting unit ? For each impairment loss recognized related to an intangible asset other th an goodwill: o Description of the impaired asset and the facts and circumstances leading to its impairment o Amount of impairment loss and the method for determining its fair value o The caption in the income statement where the loss is aggregated ? For each goodwill impairment loss: o Description of the facts and circumstances leading to its mpairment o Amount of impairment loss and the method of determining the fair value of the associated reporting unit Previously Recognized Intangible Assets The useful lives of intangible assets acquired prior the effective date of the Statement will be reassessed prior to the end of the first interim period of the fiscal year in which SFAS 142 is first applied. Likewise, previously recognized intangible assets with indefinite useful lives shall be tested for impairment in the same time frame, and any resulting impairment loss will be recognized as the effect of a change in accounting principle. RUSSELL T. GLAZER, CPA, MBA CERTIFIED BUSINESS APPRAISER Horowitz, Waldman, Berretta Maldow, LLP 1000 Woodbury Road Woodbury, New York, 11797 (516) 364-4567 [emailprotected] com CERTIFIED BUSINESS APPRAISER, certified by the Institute of Business Appraisers. 1995 to the present – Performing appraisals of interests in privately held companies for buy/sell transactions, mergers and acquisitions, marital dissolution, gift and estate tax purposes and litigation support. Experienced also in conducting forensic accounting examinations for marital dissolution and litigation support. This experience covers a broad range of industries, including manufacturing, wholesale, retail, service and construction. 1979 to the present – As a Certified Public Accountant, Mr. Glazer has over twenty years of experience as a business advisor and analyst, providing services in the areas of auditing, financial statement preparation and analysis, forecasts and projections, budgeting, cost accounting and product pricing. Industry experience includes manufacturing, construction, wholesale, service, not-for-profit and retail. PUBLICATIONS Assessing the Effect of Taxes on the Valuation of S Corporations,† Business Valuation Review, June, 2002. â€Å"A Study of the Discounts Inherent in the P/NAV Multiples of Real Estate Limited Partnerships,† Business Appraisal Practice, Winter 2000-2001, pages 22-28. â€Å"Partnership Re-Sale Discounts Narrow Due To Liquidations,† Business Valuation Update, October 2000. â€Å"IRS Releases Recommendations on Valuation Polic ies,† Business Valuation Update, April 2000, page 1. (Part of the curriculum of Current Update in Business Valuations, a one day seminar offered in 2000 by the National Association of Certified Valuation Analysts. â€Å"Conducting Valuations with Guiding Fundamental Principles,† article review, Business Valuation Update, December 1999, page 7. â€Å"Valuing FLPs For Estate and Gift Planning,† Long Island Business News, October 22, 1999. â€Å"Nondistributing Partnerships Show 46% Discount from NAV,† study abstract, Business Valuation Update, August 1999, page 5. SPEAKING/LECTURES Using Valuation Discounts to Benefit Your Clients, a presentation for the Taxation Law Committee of the Suffolk County Bar Association. Business Valuation, an eight hour course prepared for the Foundation for Accounting Education, the Continuing Professional Education arm of the New York State Society of Certified Public Accountants. â€Å"The Basics of Business Valuation,† presented to various organizations. â€Å"Statements on Standards for Accounting and Review Services – Old and New,† CPE credit-approved course developed for C. W. Post College’s Tax Accounting Institute. Adjunct Professor of Accounting, Suffolk County Community College. Courses taught include: ? Cost Accounting ? Managerial Accounting Practical Accounting ? Computers and Accounting ? Business Mathematics Variety of subjects for NYSSCPA-Suffolk â€Å"Accounting and Tax Issues for the Building Industry,† presentation for the Long Island Builders Institute, April, 1998 â€Å"Business Planning for Entrepreneurs,† presentation for the U. S. Small Business Administration, January 1999. TECHNICAL TRAINING Insti tute of Business Appraisers ? Valuation of the Closely Held Business – Advanced Theory and Applications ? Report Writing and Analysis ? Discount and Capitalization Rates: Practical and Defensible Derivation ? Advanced Steps to Take Appraisals from Ordinary to Outstanding ? Statistics in Business Valuation and Litigation Support American Society of Appraisers ? Current Topics in Business Valuations, 10th Annual Conference ? Principles and Ethics Exam ? Preparing a Defensible Business Valuation Work Product Efficiently ? The Potential Effects of Complex Litigation on Shareholder Value ? Keeping Up With The Internet ? Taking The Deal to Market: Identifying Quantifying Risks to Value ? How To Evaluate An Executive Compensation Plan Economic Outlook: Inflation, Interest Rates and Equity Returns ? Resolving Disputes With The IRS ? The Board’s Approach to Appraisal Issues and Shareholder Value ? Profits and Market Multiples – Some Complications American Institute of Certified Public Accountants ? What’s New and Important in Business Valuation National Association of Certified Valuation Analysts ? Capitalization and Discount Rates ? Tax Angles in Valuations Under IRC Chapter 14 ? Research: Economic, Industry, Legal and Internet ? Valuing Family Limited Partnerships ? Valuing Service Organizations The Valuation of Law Firms Under the pooling-of-interests method, the carrying amount of assets and liabilities recognized in the statements of financial position of each combining entity are carried forward to the statements of the combined entity. No other assets or liabilities are recognized as a result of the combination, and thus the excess of the purchase price over the book value of the net assets acquired is not recognized. A business is defined by EITF 98-3 as â€Å"a self-sustaining integrated set of activities †¦conducted and managed for the purpose of providing a return to investors. †

PESTLE Analysis Climate Change And Business Perspectives

Question: Discuss about the case study PESTLE Analysis for Climate Change and Business Perspectives. Answer: Introduction The Blue marina located on the ground floor of a shopping complex is an Italian restaurant mainly serves delicious but affordable Italian cuisine. The restaurant is located in a locality which is easily approachable and has a seating capacity 100 customers at a time. Over the years the management system of the restaurant is top notch from its waiting service till the delivery at the table, everything is taken care of with ease in a highly professional way. But over the last few years, the restaurant is going through a rough patch as the management is in disarray and the restaurant is registering loss which never ever happened in the history of the restaurant. All these are due to the fact that similar businesses had started operating under the same roof thus giving rise the competition and dividing the business share. The new manager has come up with some new plans and proposals which are intended to better the sales of the restaurant and at the same time help it regain its previous glory. The proposals made by the new manager seems lucrative but much depends on how those plans are implemented. The plans need a huge investment and thus if something goes wrong than the business might suffer as a whole. PESTLE Analysis The Blue Marinas approaches address matters recognized in this analysis being carried on by following PEST. The PEST mainly recognize the external factors that may affect the business in a positive or in a negative way by taking in view the macro-environment the business is operating (Feys, B. and Probert, C., 2015). A company's success at depends on these effective strategies that are taken to counter these external factors which are more likely affecting the business. The PEST analysis shows that there are mainly opportunities or threats which are in the vicinity of the restaurant's business atmosphere and if not handled properly then the business might lose its name in this ever changing economy. Fig. 1 Source: https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhWjhcQTOogm93s3pUf_UfwYJU9HmtGpZ3P1y-NzjuOW8uZg_GSRG_Q-Jd1zf8Cc_jPLZSbRixLV-1JZxhINL01h7jzqOqN5CRENeDZLQPyfSd5bSqC_8u9_a5G4U7JO-p7mGCmqMUG3dA/s1600/pestel+analysis.pngv Political factors which are or might affect the Blue Marinas business The Blue Marina's considers the impacts of the political environment on its industry. This a part of the PEST examination recommends the effects due to the governments action on the full-scale environment of affiliations (Pestle, 2014). For The Blue Marinas circumstance, the most principal political outside parts are: Progressing public health guidelines Unresolved tax reforms Economic factors which are or might be important to the Blue Marina Economic changes in the country do affect the business of the restaurant in which it is operating. This part of the PEST analysis do analyze the effects the economic changes might have on the macro-environment of the business (Yksel, 2012). The main economic factors that they affect the business of the restaurant are: Interest rates Inflation rate Economic growth Exchange rates Social factors which are influencing or might influence the Blue Marina A business must have a thorough knowledge of the society in which it is operating. This part of the analysis mainly takes into account the social factors that may help or limit the business of the restaurant (Burstrm, 2012). The major social factors which affect the Blue Marina are: Career attitudes Priority on safety Health consciousness Technological Factors affecting the business of the blue Marina Technology is a big factor in any kind of business if a business is not up to the mark with the current technologies than it may lag far behind its competitors (Ptri, 2010). This part deals with the technological factors that they affect the business of the restaurant which are: Inadequate business automation Increase sales and home delivery by the help of mobile devices Moderate RD activity being done within this business. SWOT Analysis The SWOT analysis takes into account the internal factors i.e. strengths and weaknesses and also the external factors the opportunities and strengths (Srdjevic, Bajcetic and Srdjevic, 2012). Fig. 2: Source: https://www.startmyownbiz.biz/wp-content/uploads/2015/12/SWOT-Analysis-examples.png The strengths are: During the inception the business was profitable Does maintain good standard in food as well as presentation They have expert staffs working in the restaurant The restaurant is placed at a convenient place and the charges are also nominal (SWOT analysis, 2008). Weaknesses are: Management is not up to the mark The number of staff being increased which adds pressure to the payroll Insufficient funds for opening the branch outlets No refurbishing was done over the years Opportunities are: The restaurant is well established and well-known The market image of the restaurant is good New avenues scopes Fresh management approach (Sawant, 2010) Threats are: The opening of other restaurants in the shopping complex Failure of the new branch outlets Non-workability of the partnership plans Analysis of the change The initiatives and the business plan Blue Marina's new manager has formulated seem fruitful. A fact that more than one business center does pretty well, and does fill in the gap created by the other center (Bilek-Steindl, 2012). And looking at the present situation the restaurant is facing severe competition as well as their business is staying limited in just the ground floor of the shopping complex. Business tie-ups with other owners also might do well for the business as a whole. Sending the senior and experienced staffs to the new outlets also is a good move as it will help them have a better grasp of the situation and the authenticity of the restaurants name would also stay intact in those places. But the main matter of concern is the investment. To open two new outlets in different corners of the country and also refurbishing the old one does need a hefty amount. The inclusion of 60 more employees in the payroll would also increase the burden on the restaurant. The thinking of new technology and formulation of a bar is a smart move but these would only work when the customers would avail the restaurant's service (Begum and Pereira, 2013). An investment 1.5p million pounds is not a loose amount and if any step goes wrong then it might pull the curtains for the business as a whole. Employee's reaction in this whole scenario During the transitional phase, a small business owner should keep in mind the needs and the duties that they have towards their employees. One's who are successful as a manager do understand their employees well and do frequently stay in them in this critical phase of transition (Mangundjaya, Utoyo and Wulandari, 2015). The manager gains both positive as well as negative feedback from their employees and them a part of the change. The business which is going through a change must positive as well as firm during this process. Fear The first reaction which comes to any person's mind to change is fear. But especially in the job sector fear can lead the way to job satisfaction and security, pay cuts or demotion (Senior and Fleming, 2006). In times the impact is so severe that the employees start thinking that they wont be able to survive the change and thus goes into a phase of mental and physical stress thus completely affecting his/her health. Rage An employee might become hostile during the change phase. The anger might be so severed due to the insecurity of losing his position which might lead to his/her quitting the job which he/she might be doing from a long time (Journal of Accounting Organizational Change, 2007). The rage can lead to situations where the employee might start questioning the leadership of the company. If an employee is angry he/she might degrade the change which is taking place by the mere help of backstabbing and gossiping. Ambivalence Not every single illustrative response to change are negative. Two or three workers may stay reasonable or even irrelevantly positive to change (Razinsky, 2016). On the off chance that a little business pioneer manages change plausibly, this get-together of operators may find the opportunity to will people in new frameworks or approaches, particularly in the event that they watch commitment from the association, get standard correspondence from affiliation pioneers and feel that they are a touch of the change system. Enthusiasm A couple of operators may warmly comprehend a pioneer's call for change, as this get-together may see open entryway for themselves or see the change as a trademark next step in the life of the connection. Others may understand that the change is essential for the alliance's survival. A little business pioneer should see and brace this kind of specialist. Furthermore, should assign a bit of the change affiliation tries to solid specialists since this social affair can help unequivocally impact undecided accomplices (Taylor, 2007). Recommendation Mostly these sort of projects mainly depends on the changes in the behavioral pattern, capacity, raising awareness, and training. The restaurant business is location oriented thus the response would vary from place to place. But to get the sure positive result from the project the coordination guidelines and the management strategies should be well structured and defined. The matter of utmost importance is that the financial resources are available during the commencement of the project so that the teams could cover the expenses needed to initiate the activities as well as cover their own expense. The management team as pre-determined must look for partners in the locality of the outlet which could boost the business as a whole. Well, known person of the outlets area should be present and participate in the opening ceremony. A financial reporting procedure should be prepared and communicated to the team members having their role in the change. From the beginning, every team member must have it clear how the expenses would be reported and reimbursed. It is mandatory that this procedure should be kept as simple as possible just having the help of workshops, field visits, simple table, reporting cost, frequent meetings, interviews, etc. A strategy should be formulated to control the whole scenario. All the team members role and responsibilities should be pre-determined and clearly illustrated to them. Correspondence stations should be kept open between the staffs and the management team, making utilization of cell telephones, SMS, E-mails, etc. It is basic to relinquish over-annoying the get-together with bureaucratic frameworks that nobody will take after like flyers, long reports, after quite a while E-mails, and so forth. Then again conceivably, month to month parties should be designed, joining the staffs to report, exchange experiences and get from each other's competent and falling level stories. Recruiting the community members wont just be cheap in terms of salary but their knowledge could be useful in understanding the taste of that particular neighborhood. The scope of work should have a guarantee and also quality. There should be a written agreement between the new staffs and the owners where the duties and scopes are well defined. Thus any later tussle can be avoided due to this. Whatever implementation plan be selected but it should be carried off under the supervision of the experts and the old staffs. The nature of supervision should be not air tight strict but it should see that all the pre-determined plans are well executed. The reputation of the restaurant hand in the balance as how the supervision is being carried on as lots depends on it for the future prospect of the Blue Marina. A practical implementation plan should be formulated by the implementation team to have the exact estimate of the time when the outlets would be ready to open for its customers. Conclusion Towards the end of undertaking execution phase, the estimated eventual outcome of the project takes shape: the firm empower, test, and commission last sub-parts. The precise inverse thing or affiliation is on an essential level amassed. By then, the firm claims the endeavor result coordinated preliminary affirmation. In a complete based relationship amongst customer and supplier, the announcement of preliminary authentication by the customer is routinely joined by a List of Open Points. This List of Open Points covers minor issues that are not yet completely persisting with the essentials or unassuming parts, and should be resolved in conclusion stage. Preliminary confirmation completes up attempt use stage. Its now up to the management team how they take care of the whole change and implementation phase. The Blue Mariana restaurant does have its own name and customer base and thus have a ample lot of opportunity which it can use to expand. The locations if chosen wisely and the staffs who would work in them than the restaurant can gear up some good opportunities beforehand. But it must also stay aware of the threats and the disadvantages it might face in this vast changing economy. References Feys, B. and Probert, C. (2015).PESTLE Analysis. Primento Digital. Begum, R. and Pereira, J. (2013). The awareness, perception and motivational analysis of climate change and business perspectives in Malaysia.Mitig Adapt Strateg Glob Change, 20(3), pp.361-370. Bilek-Steindl, S. (2012). On the Change in the Austrian Business Cycle.OECD Journal: Journal of Business Cycle Measurement and Analysis, 2012(1), pp.1-18. Burstrm, B. (2012). Sweden Socioeconomic factors and health.Social Science Medicine, 74(5), pp.654-655. Journal of Accounting Organizational Change. (2007).J Acc Organizational Change, 3(1). Mangundjaya, W., Utoyo, D. and Wulandari, P. (2015). The Role of Leadership and Employee's Condition on Reaction to Organizational Change.Procedia - Social and Behavioral Sciences, 172, pp.471-478. Ptri, S. (2010). Industry- and company-level factors influencing the development of the forest energy business insights from a Delphi Study.Technological Forecasting and Social Change, 77(1), pp.94-109. Pestle, W. (2014). Ancestral Appetites: Food in Prehistory.American Anthropologist, 116(1), pp.208-209. Razinsky, H. (2016). Conscious Ambivalence.Hum Stud. Sawant, S. (2010). SWOT Analysis of Dabbawalla's.Prabandhan: Indian Journal of Management, 3(11), p.38. Senior, B. and Fleming, J. (2006).Organizational change. Harlow, England: Prentice Hall/Financial Times. Srdjevic, Z., Bajcetic, R. and Srdjevic, B. (2012). Identifying the Criteria Set for Multicriteria Decision Making Based on SWOT/PESTLE Analysis: A Case Study of Reconstructing A Water Intake Structure.Water Resour Manage, 26(12), pp.3379-3393. SWOT analysis. (2008). [Washington, D.C.]: U.S. Dept. of Agriculture, Risk Management Agency. Taylor, V. (2007). Leadership for service improvement: part 3.Nursing Management, 14(1), pp.28-32. Vovchenko, N., Kochka, V. and Pogorelenko, N. (2015). PESTLE Analysis. Sbrebank Russia.Bulletin of the Saint Petersburg State Institute of Technology (Technical University), 54(28), pp.99-101. Yksel, I. (2012). Developing a Multi-Criteria Decision Making Model for PESTEL Analysis.IJBM, 7(24).

Impairment of the Assets-Free-Samples for Students- Myassignment

Question: Discuss about the Impairment of Assets. Answer: Introduction: The main idea behind the principle of IAS 36 is the fact that an asset must never be reported at more than its fair value. In case, the carrying value is more than the recoverable amount, then the asset is stated to have been impaired. In such a case, the asset must be reduced to the carrying value of the asset to its recoverable value and then the loss of impairment must be reported in the statement of profit and loss as an impairment loss. This accounting standard applies to certain group of the assets that do not generate the cash inflows individually such as the cash generating units. This standard applies to all of the assets for which the accounting standard states that the same must be impaired. The main exception to this fact is the inventories, deferred tax assets, the assets that derive from the employee benefits, financial assets that come under the scope of IAS 41. Then there are some of the assets that arise from the insurance contracts and the non-current assets that ar e held for sale. The amount that the company would receive when it sells an asset will have to be stated each eyar in the books of account. The fair value is less than the costs to sell which is the arms length sales price less the costs of disposal between the parties that have knowledge of the same (IFRS, 2017). Evidence of impairment testing: The following are some of the indicators that indicate that the asset has to be impaired: Market rate of interest Significant adverse changes in the technology Changes that takes place in the market, economy and also in the laws pertaining to the company in which the company operates Capitalisation is less than the net assets The internal sources include the internal structuring, evidences of the obsolescence or the physical damage to the assets. The assets that have an indefinite life or the ones that have been out to use are required to be tested each year (EY, 2017). Procedure for impairment: The following is the procedure for determining the impairment loss: The first step is concerned with the comparison of the assets carrying amount with the cash flows that have not been discounted which the same is expected to generate. In case, the cash flows that have not been discounted are more than the carrying value, then there is no requirement to recognise the impairment loss but then step 2 is very much necessary. When the undiscounted flows of the cash is higher than the cash flows that have not been discounted, then the step has to be followed. Step 2 is concerned with the measuring of the difference which exists between the carrying amount and the fair value. The fair value in the terms which is defined as the amount that one would receive when an asset has been sold or that would be paid in case the liability is transferred on the transaction date between the various participants of the market as on the date of the measurement. Only one test of impairment is required as per the provisions of the IFRS. If the carrying amount of that asset is more than its recoverable amount, then the excess amount would represent a loss of an impairment. This is the amount that is more than its fair value less the costs pertaining to the disposal of the asset or the value which is in use. For the long lived assets the test of impairment has to be compared. The step 1 of the GAAP testing means the comparison of the carrying value of the asset to its cash flows that the company would accrue in the future and that have been undiscounted. (AICPA store, 2017). Information required: The following is the information which is required: The likelihood of existence of more than 50% of impairment must be considered so as to check the impairment. This is somewhat based on the assessment of the relevant events and the circumstances. The examples of the same include the increase in the costs, fall in the cash flows etc. The fair value of the asset has to be impaired to its carrying amount. This has to be made sure than the goodwill is included and the presence of any significant unrecognised intangible assets has been taken into account. In case the carrying value is much more than the fair value of the unit of reporting, then the impairment loss has to be calculated. The third step is the calculation of the impairment loss. The implied fair value of the goodwill which is connected or which is linked with the units of reporting is compared with the carrying value of the goodwill. In case, the carrying value is more than the implied fair value, then the impairment loss shall be recognised and this would be up to a maximum of the carrying value of the goodwill (Accounting tools, 2017). Flexibility of the management: The management do not have any sort of flexibility since in case, the conditions exist, then the asset has to be impaired (Power tech exposed, 2017). Conclusion: The main idea behind the principle of IAS 36 is the fact that an asset must never be reported at more than its fair value. In case, the carrying value is more than the recoverable amount, then the asset is stated to have been impaired. In such a case, the asset must be reduced to the carrying value of the asset to its recoverable value and then the loss of impairment must be reported in the statement of profit and loss as an impairment loss. This accounting standard applies to certain group of the assets that do not generate the cash inflows individually such as the cash generating units. There are some of the conditions that exist on the basis of which an impairment is said to have taken place. In case the carrying value of the asset is less than the fair value of an asset, then the management has to impair that assets and reduce its carrying value to its fair value the management as such has no flexibility in this regard, they merely have to comply with the requirements of the accounting standards. The judgement has to resort to when it comes to the exercising of the factors that would lead to the impairment of an asset. Though there are some of the conditions that indicates an impairment but the management is duty bound to use its judgement, past experiences, experiences of the similar companies in the same industry References: Aicpastore.com. (2017).Procedural Differences in Impairment Testing. [online] Available at: https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CPA/Mar/InTesting.jsp [Accessed 27 Aug. 2017]. Bragg, S. and Bragg, S. (2017).Goodwill impairment testing. [online] AccountingTools. Available at: https://www.accountingtools.com/articles/goodwill-impairment-testing.html [Accessed 27 Aug. 2017]. Iasplus.com. (2017).IAS 36 Impairment of Assets. [online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 27 Aug. 2017]. Ifrs.org. (2017).IFRS. [online] Available at: https://www.ifrs.org/issued-standards/list-of-standards/ias-36-impairment-of-assets/ [Accessed 27 Aug. 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 27 Aug. 2017]. www.powertechexposed.com. (2017).Impairment testing. [online] Available at: https://www.powertechexposed.com/IAS_36_impairment_testing_GL_IFRS.pdf [Accessed 27 Aug. 2017].

Making Patriotism Trough Primary School Education free essay sample

Malaysia : Making Patriotism Trough Primary School Education. Discussing about creating the nation-state in all country seems to be the same. It should include too many times, property or self-sacrifice in order to making the â€Å"intelligence typical patriotism stereotype† among the citizens. It is depends on the strategy that applied to achieve the goal of â€Å"united people†. Taken from Malay aphorism â€Å"melentur buluh biarlah daripada rebungnya† seems to be the correct words to explain the strategy of creating this sort of thinking to the Malaysian people. The meaning is, when we want to â€Å"train† somebody, we should to start from the beginning of his life. Back to the point, Malaysia consist of more over 28. 3 million of population and separated into more than 50 ethnic randomly, and also consist a various believe and religion. However, they believe that they live in a peaceful and harmony country that no discrimination according to their ethnicity because they are in â€Å"one nation-state†. We will write a custom essay sample on Making Patriotism Trough Primary School Education or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Thus, this mean the succeeded through the education able to abolished this sort of thinking. Primary school, is the first medium to educate the â€Å"fresh citizen† in order to create the citizen who love their country. Basically, Malaysia had two different elementary school that can be divide to three categories. There are â€Å"Sekolah Kebangsaan (SK)† which teach all Malaysian student with â€Å"no specific priority† and â€Å"Sekolah Jenis Kebangsaan (SJK)† which we can divide to two, there are â€Å"Sekolah Jenis Kebangsan Cina (SJKC)† for the Malaysian Chinese and â€Å"Sekolah Jenis Kebangsaan Tamil (SJKT)† for the Malaysian Indian. For instantly, there is no obstacles to create this patriots even the school are separated. The question is, how do Malaysia do to overcome this problem? In this article, I will revealed how, through the study of Literacy, Art and â€Å"Spiritual and Morality† that teaching to the â€Å"fresh citizen† in a primary school, contribute to the creating of a nation. More than learning the languages, literacy teaching in primary school also aimed to deliberate the first layer of Malaysian history to the elementary school student. This shows, in the ages of seven until twelve years old, the pupils are expose about the beginning of nation state through language and history. Moreover, the literacy is not limited. It is consist of whole element of study. In addition, it is not only practices in the school, but also out from the teaching and learning session. For example, â€Å"Bahasa Melayu† is the compulsory subject that teaching in all types of school. The syllabus of this subject, is not only concern in reading, grammar, comprehension or composition, but the aim to teach this subject, is to exposed to the learning of the first languages and also the various ethnicity of Malaysia. Yes, languages is one of the â€Å"main course† in creating the nation. Thus, this subject are reliable and help much. In addition, the literacy also combined the â€Å"General History† teaching through the same subject. For examples Gurindam and Pantun which known as the tradition of the Malay, also learn about the different of Ethnic, Traditional Wearing, Festival and so on. From the argument, this shows the literacy teaching in primary school indirectly, help the pupils to know the Malaysian in the best medium. Secondly, I would like to stand with the most best approach in gain and grab the attention of the â€Å"Fresh Citizen† who are have the limited information of the â€Å"nation state†. Through the â€Å"Art† studies, this â€Å"Upstart Citizen† will easily conduct to the patriotism. In a primary school, most of the subjects teaching are connected with art. Thus art is not limited to the subject of Painting and Music. It is included in the syllabus of the other subject. But the question is, how far this subject can contribute to the shaped of nation state?. It kind of nonsense when talking about the â€Å"Malaysian Administration† to the kid who are not reached â€Å"Puberty† of course. But, we can teach them about the tradition and ethnicity. How? By subject painting art, there are syllabus on painting the poster of â€Å"traditional wearing† and the poster of â€Å"Malaysian peaceful state†, â€Å" Malaysian Festival† and so on. While, in Music subject, the pupils sing a song from 1Malaysia culture Language such as, song of â€Å"SuriRam† the Malay epic song, â€Å"Surang Gani† the Tamil song present the indian Malaysian, â€Å"Wo Hen How† the Mandarins song present Chinese ethnic and other ethnic songs. The best part is, during school assembly, they are required to sing the national anthem â€Å"Negaraku†, the state anthem and their school song. As we know the music is one of the attractive medium to deliver massage. Thus the â€Å"Negaraku† or other patriotic song can be the medium to educate the â€Å"Upstart Citizen† to be one of the state lover. It is reliable prove that the art subject in primary school, give the big impact to promote and contribute to the nation state. Next, through the spiritual and morality subject such as â€Å"Pendidikan Agama Islam†, â€Å"Pendidkan Moral†, and â€Å"Pendidikan Sivik† the pupils are taught about the positive value such as grateful, patriotism, love, helping each other, hardworking, etc. This shows the this subject is not only focus on the religion purely, but, the pupils are exposed to become the better citizen of Malaysia. To go trough one by one, â€Å"Pendidikan Agama Islam† basically teach the â€Å"religion needed† to the Muslim. There is generally about â€Å"Fardhu Ain† and â€Å"Fardhu Kifayah† which each of this teaching concern on the basic â€Å"Muslim Ummah† that concern to the â€Å"Islamic Lifestyle† that shows the good attitude. â€Å"Pendidikan Moral† is the subject that teach the Morality of being the good citizen in term of manners and healthy life style. While â€Å"Pendidikan Sivik† is teaching about the civic manners in a country. The similarity of this three subject are, its aim to â€Å"Brainwash† the â€Å"Fresh Citizen† to be a citizen that have a â€Å"Good Manners†, indirectly, its contribute to the developing the manners of the citizen in an nation state. To sum up, the primary education are the best time to shaped the minded of its citizen in order to be the nation-state because the â€Å"Fresh citizen† are more easier to adapt the new information and can stay along with the new environment . Malaysia got a various ethnicity and have the separated primary school, but, its no mean the spirit of the self-belonging to Malaysia cannot be develop. The syllabus teaching in all primary school seems to be the same. The Literacy, Art and Spiritual and Morality, shows through this taught of subject in primary school can produce the citizen that love their nation-state. Additional Reference 1) Ayop, M, R,. (2011) Gagasan 1Malaysia : Kesinambungan Bina Negara-Bangsa : Gempita Maju Sdn. Bhd. , Selangor. D. E 2) Imran A.