Robert James, My Friend :: Personal Narrative Writing

Robert James, My Friend Robert James was feeling the loss of his two front teeth. Robert James smelled extremely unpleasant. Robert James came to class with chicken pox. Robert James didn't have any companions. Robert James showed me things I was unable to accept. Robert James was my companion. I initially met Robert when I was in eighth grade. We sat close to one another on the principal day of Mrs. Mill operator's polynomial math class. He smelled extremely horrible that day, by the vibes of it he had not showered in half a month. At first I was very dismayed by this smell, and this gave me a terrible early introduction of him. Robert was consistently pleasant to me however. Robert was not a well known child. He would have been put in the whores gathering, the gathering of children who didn't shower and originated from lower salary families. He moved to Goshen the mid year before his eighth grade year, and he didn't know anybody. He was ridiculed consistently, by the prepares, however by the whores also. It didn't appear as though Robert had a lot of going for him in his life. I was an extremely shy kid in center school. I had companions and individuals to connect with, however I was not extremely out going or excessively garrulous. I made some hard memories conversing with individuals I didn't have a clue, and individuals like Robert scared me. This is the reason when I was allocated to be his math accomplice I was very terrified. In the main seven day stretch of school Mrs. Mill operator relegated everybody in the class a math accomplice, somebody who we would spend the semester dealing with in-class assignments. At the point when I discovered that I would be working with Robert all semester I didn't have a clue what to think. I was not especially gifted in polynomial math, and I accepted that Robert would not be brilliant either. This was the principal thing way that Robert refuted me. I feel that Robert realized that I was frightened of him. The first occasion when we needed to cooperate, he was overwhelmingly pleasant to me. He asked me a wide range of inquiries about myself, and helped me to unwind. I about overlooked who I was conversing with, and opened up to him. Robert James, My Friend :: Personal Narrative Writing Robert James, My Friend Robert James was feeling the loss of his two front teeth. Robert James smelled extremely awful. Robert James came to class with chicken pox. Robert James didn't have any companions. Robert James showed me things I was unable to accept. Robert James was my companion. I initially met Robert when I was in eighth grade. We sat close to one another on the primary day of Mrs. Mill operator's polynomial math class. He smelled extremely horrible that day, by the vibes of it he had not showered in half a month. At first I was very shocked by this smell, and this gave me an awful early introduction of him. Robert was consistently pleasant to me however. Robert was not a well known child. He would have been put in the whores gathering, the gathering of children who didn't shower and originated from lower salary families. He moved to Goshen the late spring before his eighth grade year, and he didn't know anybody. He was ridiculed every day, by the prepares, however by the prostitutes too. It didn't appear as though Robert had a lot of going for him in his life. I was an extremely shy kid in center school. I had companions and individuals to connect with, however I was not extremely out going or excessively garrulous. I made some hard memories conversing with individuals I didn't have the foggiest idea, and individuals like Robert scared me. This is the reason when I was appointed to be his math accomplice I was very frightened. In the main seven day stretch of school Mrs. Mill operator doled out everybody in the class a math accomplice, somebody who we would spend the semester chipping away at in-class assignments. At the point when I discovered that I would be working with Robert all semester I didn't have the foggiest idea what to think. I was not especially talented in polynomial math, and I expected that Robert would not be savvy either. This was the principal thing way that Robert refuted me. I imagine that Robert realized that I was frightened of him. The first occasion when we needed to cooperate, he was overwhelmingly pleasant to me. He asked me a wide range of inquiries about myself, and helped me to unwind. I about overlooked who I was conversing with, and opened up to him.

Our concept of a bill of rights is American in ori Essay Example For Students

Our idea of a bill of rights is American in ori Essay gin. The earlier presence of the English Bill of Rights will in general darken this reality. With the exception of the name, the two share next to no for all intents and purpose. The American idea of a bill of rights remembers assurances of individual flexibility for an archive which characterizes and restrains the regions of the lawmaking bodies activity. In this sense, the Virginia Declaration of Rights of 1776 was the primary current bill of rights, since it was the first to utilize a composed constitution to secure individual rights. While the idea of assurances is essentially American, Madison would not have had the option to draw up the Federal Bill of Rights notwithstanding the battles of huge numbers of his English progenitors. The Coronation Charter of 1100 has numerous comparative perspectives to the Federal Bill of Rights. This contract was an award of rights to the individuals by Henry I. There was a lot of strife after Henry held onto the seat. He conceded his subjects certain rights so as to get support for his ascent to control. It was drawn up by the Kings counsel to make sure about submission and regard of the individuals by constraining the forces of the overseeing body as for the people groups rights. The Magna Carta was an immediate consequence of Henrys Coronation Charter. Without precedent for English history, the individuals set down restricting laws that the sovereign ruler couldn't abuse. It was additionally the start of the possibility that every individual has certain natural rights. What occurred at Runnymede in 1215 was a deal among lord and subject. The aftereffect of this deal was a report counting the essential freedoms of Englishmen of the day. The Magna Carta was fundamentally a primitive record directed by the nobles to address King Johns maltreatment of the medieval framework. It is critical to take note of that its progressively significant arrangements were thrown in more extensive terms. The Barons were keen on their own complaints with John. Fortunately for all Englishmen, they refined the words any Baron to any free man(liber homo .) This difference in expressing may have appeared to be irrelevant at that point (free man was surely a progressively specialized term in the primitive time frame) yet it ended up being critical; it implied that key sections of the Charter could be understood to fit the requirements of later ages looking for points of reference to secure their freedoms. This is especially significant on account of Chapters 12 and 39 of the Magna Carta. Section 12 peruses, Scutage or help will be demanded in our realm just by the basic advice of our realm. This would be deciphered by later ages to mean the no imposing taxes without any political benefit of the pilgrim 1760s. Section 39 proclaims, No liberated individual will be caught or detained or disseised (sic) or banned or ousted or in any capacity crushed. with the exception of by the legitimate judgment of his companions and by the tradition that must be adhered to. In spite of the fact that this was most likely expected to affirm the noblemen right not to be attempted by inferiors, the language utilized has made it fill a far more extensive need. Sir Edward Coke, in his seventeenth-century critique on the Magna Carta, read it as an assurance of preliminary by jury, restriction of discretionary capture, and apportioning of full, free, and expedient equity to all men. In Cokes critique, the significant expression toward the finish of the part by the rule that everyone must follow was deciphered as fair treatment of law. This gives a connection between the Magna Carta and one of the more significant statements in the American Bill of Rights. The following of the English precursors of the Bill of Rights was the Petition of Right in 1628. The Petition of Right was a dissent by the House of Commons focused on the infringement of rights during the rule of Charles I, especially the privilege of residents that ensures against subjective capture. .u78532ea5d5ad076d554166dee4112694 , .u78532ea5d5ad076d554166dee4112694 .postImageUrl , .u78532ea5d5ad076d554166dee4112694 .focused content territory { min-tallness: 80px; position: relative; } .u78532ea5d5ad076d554166dee4112694 , .u78532ea5d5ad076d554166dee4112694:hover , .u78532ea5d5ad076d554166dee4112694:visited , .u78532ea5d5ad076d554166dee4112694:active { border:0!important; } .u78532ea5d5ad076d554166dee4112694 .clearfix:after { content: ; show: table; clear: both; } .u78532ea5d5ad076d554166dee4112694 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; mistiness: 1; change: obscurity 250ms; webkit-change: haziness 250ms; foundation shading: #95A5A6; } .u78532ea5d5ad076d554166dee4112694:active , .u78532ea5d5ad076d554166dee4112694:hover { darkness: 1; change: murkiness 250ms; webkit-progress: obscurity 250ms; foundation shading: #2C3E50; } .u78532ea5d5ad076d554166dee4112694 .focused content zone { width: 100%; position: relativ e; } .u78532ea5d5ad076d554166dee4112694 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content improvement: underline; } .u78532ea5d5ad076d554166dee4112694 .postTitle { shading: #FFFFFF; text dimension: 16px; text style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u78532ea5d5ad076d554166dee4112694 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt span: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-stature: 26px; moz-fringe range: 3px; content adjust: focus; content enhancement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u78532ea5d5ad076d554166dee4112694:hover .ctaButton { foundation shading: #34495E!important; } .u78532e a5d5ad076d554166dee4112694 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u78532ea5d5ad076d554166dee4112694-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u78532ea5d5ad076d554166dee4112694:after { content: ; show: square; clear: both; } READ: Analysis Of A Rose For Emily Essay Sir Edward Coke was principally liable for this appeal. In 1616 Coke, at age sixty-five, was released from his situation as Chief Justice of the Kings Bench, the most elevated appointed authority of the country. He was released in light of the fact that he would not put the intensity of the seat .

Graduating Seniors What to Do if You Dont Know What to Do

Graduating Seniors What to Do if You Dont Know What to Do How could it be senior year already? If you’re not sure what you want to do after you graduate, then you’re not alone. A lot of seniors have doubts and questions, and we’re going over some of them right now… “I don’t know what to do after college!” Ah! That’s okay. Whether you know it or not, you’ve been in this place before. Remember graduating from high school? You had a choice then to continue schooling or go to work, and now you’re sort of facing the same decision. If you’re most people, your next step will probably be looking for a job. The question, then, is what job do you want? You might have done some kind of work in the past, like babysitting, volunteering, or summer jobs. How did you like those experiences? Any career you want to rule out? The career center has somegreatinfo onexploring career optionsanddeciding on a career. But for starters, think about what you’re good at (you’re good at somethingâ€"you’re good at reading the admissions blog, for starters!) and think about what you like. When you picture yourself working somewhere, where is it? Why? Choosing your first job (because, really, it is only your first jobâ€"you can get others) is sort of like choosing your major. You might find some solace, then, by reading our blog abouthow to choose a college major. But just thinkâ€"this time, you’ll be getting paid for what you pick, not the other way around! “There’s no time to apply for jobs when I’m trying to pass all my classes so that I can even graduate!” No question, your life is busy. And you’re right; graduating is your priority right now, but you can find time somehow to apply for stuff. I’m not saying it’s the most fun study break, but it’s important (I mean, obviously, but still). Set goals for yourself. Can you apply to one job a week? I know I can’t! I find it annoying and dispiriting and boring. But maybe you can do it! It’s overwhelming, but you can power through it.I believe in you! I’m in a rutâ€"no one is getting back to me. You know you’re in a tough spot if you get excited when you get a rejection letter, just because it’s some kind of response. The thing is, it’ll probably take a lot of applications before you get the answer you want from a company. All the more reason to keep applying. If you haven’t already, think about swinging by the career center and getting your resume and cover letters looked over. They can help bring your applications to the next level. Unfortunately, though, you can have a perfect resume and cover letter and still not be contacted; that’s just the way applying for things pans out sometimes. It’s a bummer. But searching for jobs is valuable exercise in perseverance and introspection, so your time isn’t really being wasted. Everything will work out in the end. You’ve gotten through years of college already, and you can get through this. Reach out to friends, family members, classmates, teachers, and counselors whenever you feel low. They probably know what it’s like. The important thing now is that you keep going; there are really a ton of opportunities around, and you’ll find something at some point. And if you ever forget that, justremember, “There’s a million things to do, you know that there are, you know that there are, you know that there are, you know that there are! You know that there are!” and keep playing that on repeat for the next five hours. You’ll get back on track. “Everyone else already has a job, even that jerk in my geology class.” False! It probably just sounds like everyone does because the only people talking about post-college plans are the ones that already have jobs. Trust me, I have older siblings, and I’ve heard this straight from the horse’s mouth (I also have a talking horse. No, not Mr. Ed!). There’s nothing wrong with saying you’re still looking for workâ€"almost everyone who has a job had to look for it in some way. People get it. And remember, if that jerk in your geology class can get a job, then you can too! “What if I get to graduation, and I still don’t have a job?” Whatever! As long as you’re actively searching, you’re doing what you’re supposed to be doing. Don’t get super down on yourself; not having a job right away doesn’t take away from the fact that you graduated from college, which is an incredible accomplishment. More people than you think graduate without something on their plate, and absolutely no one graduates knowing exactly how their life will pan out. While not having a job might not be the ideal situation for you, you’ll get through it. You can start an internship somewhere or even volunteer at a local animal shelter while you search, just so that you’re gaining experience to put on your resume. You will find a job if you keep at it. Maybe it won’t be your dream job right off the bat, but that’s okay; you can gain valuable experience no matter where you are. And once you start working, you’ll get a better sense of what you want (or don’t want) to do in your career, and you can go from there. A start is a start. “What can I do now?” Here’s what! Start (or continue) the job hunt, whether you know what you want or not. Keep applying to places and keep reaching out to people who might know about some opportunities. As you look, you’ll find yourself drawn to some titles and disenchanted by others. Keep these things in mindâ€"they may help you find your track.Visit thecareer center websiteand see what resources you can take advantage of while you can. You can get your resume and cover letter reviewed, meet with a career advisor, and even go through a mock interview. You have these resources now, so you might as well use them.Stay on top of your classesGo to career fairs on campus, if you can. They’re great practice for talking to recruiters. Oh, and there’s also a number 5, tooâ€"enjoy your last semester at school! It’s been a long road for some to get here, and an even longer road for others. You deserve to feel proud of what you’ve accomplished. I’m proud of you, and I don’t even know you!Great job on everything! Kate Class of 2020 I’m a senior here at the university, majoring in English and Math and minoring in Spanish. I’ve lived in Illinois all my life, sharing a room with my sister and many crickets. As the youngest in my family, I’m lucky enough to have my older siblings’ advice and perspective as I make my way through college!

Billy Collins An Early Age - 1745 Words

Sarah Smith Professor Scarboro English 232 3 May 2016 Billy Collins Billy Collins is among the most well known poets in the Untied States. His use of plain language, humor, his fascination with the ordinary, and his clear acknowledgment of the mundane are just some of the attributes that make his work instantly recognizable (Cunningham). Collins’ ability to write poetry was evident at an early age. He wrote his first poem at the age of 12 and went on to join the literary magazine of his high school (Cunningham). Collins has earned numerous literary degrees including a Bachelor in Arts from College of the Holy Cross in Worcester, Massachusetts, and a doctorate in Romantic poetry from the University of California, Riverside, in 1971. Collins’ career began when he became an English teacher at Lehman College in New York city. He also wrote many short poems for Rolling Stone magazine and published his first book of poetry in 1977 called Pokerface. However, Collins’ apex of fame was not reached until his manuscript for Q uestions About Angels was selected for the National Poetry Series (Cunningham). â€Å"In 2001 Collins was named poet laureate consultant in poetry to the Library of Congress, a post he held for two years. In that capacity he devised and promoted an initiative called Poetry 180, intended to help high-school students connect with and find pleasure in poetry† (Cunningham). Billy Collins was born an only child to parents who were already on into their late thirtiesShow MoreRelated The Clanton Gang Essay1291 Words   |  6 Pagestheir own fights, and his last surviving son parted with gunfighting and started his own successful business. nbsp;nbsp;nbsp;nbsp;nbsp; Gunfights were common and took place regularly. The earliest gunfighters, or gunslingers, were born in the early 1800’s, and most men got recognition as slingers in the 1850’s. The founder of gunfighting was â€Å"Old Man Clanton†, or N. H. Clanton. 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They also list Junior Walker and the All-stars, Al Jaureau, and Ronnie Laws, among others, as jazz groups. However, Earth Wind and Fire’s sound is unique and quite different from all other groups of that era. In the early 1970s, a new brand of pop music was born - one that was steeped in African and African-American styles - particularly jazz and Rhythm and Blues (RB) but appealed to a broader cross-section of the listening public. The musical band Earth, Wind Read Morepreschool Essay46149 Words   |  185 Pagesiii A Message from the State Superintendent of Public Instruction I am delighted to present the Cali ­ for ­ ia Preschool Learning Founda ­ n tions (Volume 2). This publication is the second of a three-volume series designed to im ­ rove early learning and p develop ­ ent for California’s preschool m children. Young children are naturally eager to learn. However, not all of them enter kindergarten ready for school. 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A Report On The Police Service - 1446 Words

I spent my third and fourth session of my practicum with Constable Dwayne Harrison and Constable Paul Davis. Both members of the Lethbridge Regional Police Service (LRPS) are in the patrol unit; responding to calls and investigating. Patrol work is broad, responding to calls that mostly consist of theft, mischief, and domestic. It defines the police as a public service and making the public happy to have someone to solve their problems. The first stop Harrison and I made was in the industrial area, in-response to a reported theft earlier that morning. After we met the owner, we went out to the back and into a freight trailer where two spools of copper wire were stolen. The investigation involved mostly questioning the owner about the†¦show more content†¦After reaching some dead ends while investigating some warrants, Harrison and I responded to a theft at a liquor store on the North side of town. Again, we investigated by asking questions and reviewing surveillance footage, but we took two statements this time. We took a statement from a worker at the store and another from a witness who saw the men described by the worker. Both of the witnesses believed that the group of aboriginal men that were originally in the store were in league with the other one that stole the bottle of rum. Harrison explained to me that he had no reason to believe that they were working together and the witnesses’ prejudice was the only commonality (This was implied, he did not actually say it). Forms of prejudice or discrimination are a part of dealing with public or investigating. In the school yard nearby, Harrison asked a group about the one man who stole the bottle but did not get any useful information. So, Harrison wrote up a report outlining what he did and that concluded it. During the time he wrote up his report, Harrison explained to me that it probably cost the public more in taxes for him to show up and ask a few questions than doing nothing about it. I knew policing is a public service, but sometimes the cost outweighs the means; relying on the principles of, â€Å"justice†. We responded to a stalking/domestic violence call later that afternoon. Harrison

American Cultural History Free Essays

There are many transformations that affected American life from 1940s-1970s various changes and developments occurred during these decades that influenced the culture of people in regards with sports, ,movies and the impact of reality TV to the people. First is in terms of sports, World War II has a great impact on sports since it able-bodied met between 18-26 years old who were expected to serve the military. There is a shortage on baseball bats and bowling pins but the professional sports is still encouraged to continue to improve the troops morale. We will write a custom essay sample on American Cultural History or any similar topic only for you Order Now In 1941, 2 platoon football was allowed and no substitutions are allowed except from injuries until fee subs was allowed in 1942 and the Army Navy game was played in Annapolis. In 1948, football was considered as the game of strategy. Basketball was not affected that much by the war. In 1946 the Basketball Association of America was founded which sooner merged with National Basketball League in 1949 and formed the NBA. Boxing was also in big money during these times because of gambling. Golf Associations were also founded in 1946 (Womens Professional Golf Association) and 1949 (Ladies Professional Golf Association). Moving to the 1950’s people began to love sports even more and popularity is gained not based on social status but on the athletes capability. Television gave sports more fans and College football was widely followed. Professional golf was also popular and produced golf stars like Ben Hogan and Arnold Palmer. In 1952 and 1956 Olympics is organized and the cold war between countries became very fierce. In 1960’2 Olympic games was held three times and produced gold medals and world records for Americans Otis David in 400m and Glenn Davis in 400m hurdles and the famous Muhammad Ali who won as light heavyweight boxer gold medalist. Palmers continuous championship in golf was also in 1960s. Television opened major changes to sports since business goes hand in hand with sports and exploits more profits in the sports market. Professional athletes demanded to be bid and the right to market themselves to the highest bidder. This also made way for athletes to be product endorsers and print models. Movies during the 1940’s were heydays since movie propagandas are more on essential industry for morale. Plots of movies has fairly narrow and predictable sets of morals and where villains are one dimensional like Germans and Japanese. Disney’s animated career was also produced like Dumbo in 1941 and Bambi in 1942. Better role for black actors was also being fought during this decade. In 1952 3D cartoons made debut with Bwana Devil Cinerama and colors are use as special effects to lure audiences. in 1956 people began to realize that movies are too expensive and opt to stay home and just watch television. by 1960, musicals became movies like Sound of Music and My Fair Lady. the famous Marilyn Monroe died in this year and made her movie fans sad, Movies has themes in politics and comments on racial issues like the Movie Dr. Strangelove. Sex becomes more explicit and occasionally non-traditional and Violence was also promulgated in this time that resulted MPAA to develop a new film code. 1970 is a big comeback for movies after Television’s dominance blockbuster movies were produced in Dolby Sound and win the people’s heart into watching movies again. Science-fiction films like star wars made top grossing films ever and disaster movies fascinates people as well. As the war ended in 1940, 5,000 black and white TV sets can be found in American homes and made people be entertained and informed at the same time. one popular radio show was broad casted on Tv entitled the Original Amateur Show and the slapstick comedy Texaco Star theater was also launched. Children’s TV kicked off in 1947 in Kukla, Fran Ollie which was followed by Howdy Doody Show. In 1950’s television dominated the mass media and captured people’s interest to stay in their homes and watch televisions as past time. More young people opt to stay at home for longer hours and watch TV rather than go out and go to school. People accepts that what they see on TV because it is an eye witness to the events that happens greater reliance on TV news is accepted by viewers as credible sources of information. In 1954 the black and white TV became colored in broadcast and th American family loves soap operas and variety shows. The second prime time cartoons The Flintstones was offered in 1970 and appealed both to young and adult. The Andy Griffith Show serves as the epitome of prime time family tv while situational comedy like The Beverly Hillbillies arises as Sitcom. humor was revived in Laugh in during the late 1960s. The television leads to social satire issues and other controversial issues like abortion, race and homosexuality. It mirrors reality and how people treats such issues. TV miniseries that shows greater appreciation of whites was shown in Roots. The American contemporary family was portrayed in The Brady Bunch and gave us a glimpse of reality about American families. News are relatively publicized to feed information to people like the Watergate scandal produced by Corporation for Public Broadcasting and also made Sesame street to cater children’s entertainment. The television set has become one of the common source of knowledge and entertainment nowadays. Since it was made available by the late 1930’s it has become a common household communication device up to the present times. As innovation continues, this electronic device disseminates information and has strongly influenced the viewers in many aspects. Through continuous innovation in television programming, people learned to appreciate what has been shown in their TV screens and eventually lead to imitation and social influence when dealing with other people. Reality is necessarily manipulated when events and people are relocated into news or prime time stories. The media can impose their own logic or assembled materials in number of ways including emphasizing certain behaviors and people and stereotyping. Television can distort people visually through camera perspective and other techniques. Rhetorically, people can be portrayed with different labels. One of the most obvious ways in which media content structures a symbolic environment is simply giving greater attention to certain events, people, groups and places than others. The reality television has also attracted criticisms from those who feel that the occurrence of this genre of television has come at the cost of scripted programming. But whatever many critics and people would say, still, reality television shows impart social values, attitudes and behaviors to its viewers. People cannot avoid the truth. It will come in both positive and negative sides of life. As far as our society is concern, this is the balancing nature to reach progress and continue to evolve along with its people and culture. Reality Television is the visible evidence of progress and a medium of change to any kind of society but it could also bring the negative aspects in the society. To adapt it or not, it is still the real world that we are living in and the real mind that goes on deciding. People could imitate behaviors that they saw; those behaviors would be reinforced and therefore learned. Real, Whether reality TV ultimately fades into television history or continues to evolve with the medium as a unique genre, for over fifty years it has offered interesting, often controversial entertainment. Reality TV, debates the social, psychological, and ethical impact of reality TV as they explore and gives us fascinating aspects of American entertainment culture. How to cite American Cultural History, Papers

International Financial Reporting Standards

Question: Write an essay on International Financial Reporting Standards. Answer: Introduction: International Financial Reporting Standards is a set of international reporting standards that states how certain transactions are events should be reported in the statements of financial. It is based upon the principles rather than rules that is the main contrasting part to the U.S GAAP. The main objective of the application of the financial statement is to make it more transparent, comparable and high quality in front of the investors so that they can take the appropriate decisions based on the explanation provided related to inventory, property and equipment, goodwill, borrowing costs, intangible assets and many other aspects of the balance sheet. This report will discuss two financial reporting areas: IAS 38 Intangible Assets and IAS 23 Borrowing Costs. This aim of this financial statement reporting is to provide comprehensive knowledge of borrowing costs and intangible assets regarding the different treatments and critical evaluation of these areas related to its implications and usefulness of financial statement. Critical Evaluation of IAS 38 Intangible Assets related to the financial reporting: IAS 38 Intangible Assets discusses the treatments of account of intangible assets, which are non-monetary assets which are without physical substances and identifiable. By this standard the accountant gets an idea about the specified disclosure requirements related to the intangible assets. Expenditure on intangibles which result in new technologies and brand names are difficult to quantify and value. Traditionally, intangibles have always been considered risky assets. Accounting defines assets as economic resources with measurable future service potentiality, however, the accountant measures difficulties while assessing the upcoming service of intangibles than the benefits accruing from other assets such as plant and equipment, investment in property and many others. Thus, it indicates that accounting standards are required for assessing all internally generated intangibles. In the recent economy, however, assets of the nature of the intangible such as intellectual capital frequency generate value (Abeysekera 2016). By IAS 38, the literature discussed about internally generated intangible assets. Although, the controversy relating to internally generated assets of intangible embraced whether there should be: A requirement to recognize internally created assets of intangible s in the statement of financial position whenever certain criteria are met A requirement to perceive expenditure on all intangibles generated internally in the statement of financial position as an expense A requirement to commonly recognize expenditure on all internally created assets as an expense, with certain specified exceptions The board, however, rejected a proposal to give an option of the recognized expenditure on intensive generation of assets of intangibles as an expense instantly, even though the company meets requirement of an asset due to the reason that a free choice would undermine the comparability of financial statements efforts of the Board in recent years to reduce the number of alternative treatments of IAS (Basis for Conclusion, Paragraph 24). According to the international standard, the identifiable criterion is met when assets of intangibles is separable. In case of the assets separately acquired shall be recognized internally at cost. In this context, the cost related to the separately acquired intangible assets comprise with duties of import and related purchase taxes which are non-refundable in nature and directly attributable costs of preparing the asset for its intended use (Tripathi and Jha 2016). On the other hand, the purchase price of intangible assets which are acquired on a secu lar manner incorporates assumptions about the apparent future benefits economically that may be generated by the assets. On the contrary, the internally generated assets of intangibles are divided into a research phase and a development phase. As per the financial accounting standards, those assets arising from the phase of research may be recognized. On the other hand, assets arising from the phase of the development shall be recognized as intangibles if such entity can be demonstrated: its intent to accomplish the developments its ability to use or sell the intangible assets its feasibility regarding the technicalities the availability of resources to complete the process of development its capability to measure the attributable expenditure reliably Acquisition as part of the business combination: Apart from the intangibles acquired from separately and generated internally, the entity can experience the generation of assets in a combination of business. In case of the intangible assets acquired in a combination of business, both the likelihood and criterion are always considered to be met. Therefore, recognition of the intangible assets shall always be recognized, irrespective of consideration of whether it has been previously recognized in the acquirers statements of financial (Ali, Akbar and Ormrod 2016). As per the accordance IFRS 3, IAS 38 contains the listed of items acquired in a combination of business that shall be meet the definition of an assets of intangibles. This includes are as follows: Assets of intangibles related to the marketing including trademark, internet domain names and newspaper mastheads. Intangible assets which are customer-related including lists of customers, order backlogs, contracts of customers, and non-contractual customer relationships Assets of intangibles related to art including copyrights for plays, books and musical works Contract-driven intangible assets including agreement of license, contracts of management and rights of broadcast Technology-oriented assets of intangibles including patented database, technology and trade secrets such as secret formulas, processes or recipes In a nutshell, the intangible assets are generated internally as per the paragraph of 48, 51 and 63. In this case, the measurement will be done comprising with all costs of attribution incurred in the creation of asset from the date on which the assets first met the all criteria of recognition. However, the process of generation of assets can be segregated into two parts for maintain transparency and for better understanding during the phase of financial reporting (Kafouros and Aliyev 2015.). On the other hand, intangible assets can be recognized in the separate process of assts generation. In that case, the measurement of the separately acquired will be done including the purchase price along with any directly attributable cost of preparing the asset for its intended use. Lastly, the intangible assets acquired as part of the combination of business shall be measured as per the fair value at the date of the acquisition. However, there are much confusion regarding the treatment of int angible assets and goodwill (Bontempi and Mairesse 2015). According to the paragraph of 35 of IAS 38, the fair value of the assets of intangibles generated from the business combination needs to be measured with sufficient reliability. However, such treatment shall be recognized separately from goodwill. Furthermore, Ali, Akbar and Ormrod (2016), highlighted the fact of intangible assets with finite useful life. According to Carvalho, Rodrigues and Ferreira (2016), those kinds of intangible assets are a rebuttable presumption that its fair value can be measured reliably. Amortization of intangible assets: The concept of amortization arises during the measurement of the intangibles with finite lives (Tsalavoutas, Andr and Dionysiou 2014). By covering this into the financial report, the reporting entity can get a clear idea that the amount of depreciation with a limited useful life shall be allocated on a methodical basis over its useful life (Chalmers et al. 2012). The significant part of the understanding is about the identification of the identification period. Generally, amortization shall begin when the asset is available for use. In other words, asset is it in location and conditions are required for its capabilities of operating which intended by the management shall be considered as the beginning of amortization (Kafouro and Aliyev 2015). According to Sinclair and Keller (2014), a lot of issue has been raised regarding the suitable amortization methods used in case of allocation of the depreciation amount on a methodical basis over its infinite life. There is a mentioned in the standards of financial that a variety of amortization methods can be applied to apportion the amount of depreciation of intangible assets over its useful life including diminishing balance method, straight line method and the unit of production method (Bontempi and Mairesse 2015). Su and Wells (2015) stated that such method is selected considering the expected consumption pattern of the expected future economic benefits embodied in the assets which shall be consistently from one period to another. Methods of measurement of assets of intangibles: In accordance with the paragraph of 78 of IAS 38, an entity must choose either the model of costs or the model of revaluation. Based on the model of costs, intangible assets shall be carried at cost less accumulated amortization and loss of impairment. Alternately, the model of revaluation helps to measure the value of the asset subtracting the subsequent amortization and impairment losses (Abeysekera 2016). However, the reporting entity uses this revaluation method if fair value can be determined by reference to an active market as per the standard of IAS 38 (74). Importance of disclosure related to the intangible assets: According to Lin et al. (2015), all the significant matters shall be disclosed properly for providing the clarity of the reports of the financial of an entity. Hence, the reporting should have the understanding about the necessary disclosure which must be supported along with the comprehensive financial statements related to the one financial year (Alfraih 2016). As per the mentioned paragraphs of 118 and 122 of IAS 38, the entity needs to be mentioned including useful life or the rate of amortization, methods of amortization, gross carrying amount, figure of accumulated amortization and losses of amortization. Based on such disclosure, the reporting entity can easily generate awareness about the reflection of the huge changes such as economic system of the tangible assets and so on (Carvalho, Rodrigues and Ferreira 2016). Critical Evaluation of IAS 23- Borrowing Cost related to the financial reporting: The conceptualization of IAS 23 was done on March in the year 1984. It came into the implementation in the year 1986. Over the years several amendments were made into the IAS borrowing system, such as amendments related to capitalization of the borrowing cost and annual improvements made in the IFRS 2007 for the purpose of including several borrowing costs. The main purpose if the introduction of IAS 23 borrowing cost is related to the appropriate of the borrowing cost. The various types of the borrowing costs are related to the bank overdrafts, long-term borrowings, short term borrowing (included in the contemporary borrowing list) finance charges related to the financial leases are also considered to be considered under the borrowings as per IASB. As per the section IAS 23.6, interest expenses shall be computed by the effective interest procedure as per the norms given under the scheme of IAS 39. The financial charges related to the financial leases which are recognized as per IAS 17 leases are also recognized by the norms as per IAS 23. Some of the other important aspects of the IAS standard include the consideration of exchange differences which exists from the borrowings done by the foreign currency and to the extent that they are included in the adjustment to the interest cost (Gupta 2014). The borrowing costs under the IAS 23 also takes into consideration the amortization of the discounts and the premiums relates to the borrowing of several forms (Chaudhry et al. 2015). The borrowing also includes the amortization of the ancillary costs which are incurred in the connection of with the arrangement of borrowings. The several type of the borrowing cost s are directly attributable to the acquisition, production, construction of the qualifying assets as prescribed under the IAS 23 norms. In amount of the funds borrowed are eligible for the purpose of the capitalization of projects are also considered as borrowing cost less the amount of investment of the surplus borrowings which have not been utilized. In the borrowing amount are considered eligible for capitalization the amount of the borrowing cost is estimated by the application of the capitalization rate on the basis of the weighted average borrowing cost which is applicable to the general borrowings. Thus the amounts of the borrowing cost capitalized during the financial year cannot exceed the amount of the borrowing cost incurred during the same financial year. As per the section IAS 23.3 this standard of the accounting does not take into consideration the value of the actual or the imputed cost of the equity which include the preferred capital which are not considered under the liability as per same accounting standard. As per the section IAS 23.5 the qualifying asset is defined as the asset which takes into consideration the appropriate amount of time required for the purpose of the sale of the items. Then various amendments made under then IAS 23 norms also state that the companies need to consider the property, plant, and then equipments and the investments property during the development of the period and made to order inventories (Shkulipa 2015). For assessing the borrowing costs as per core principles of IAS 23, the reporting entity should have a clear understanding about the differences of qualifying assets and non-qualifying assets (Bohuov 2014). This is the integral part of the definition of the costs of borrowing (Akdogan and Ozturk 2015). A qualifying assets is an asset is those which inevitably take a considerable period of time for using it or sale purpose. For instance, the entity should consider qualifying asset which include inventories (that are not generated over a short period of time), plants of manufacture, generation facilities of power, assets of the nature of intangible and properties of investment. However, there is a big confusion recognized by several accountants related to the criterion of intangible asset under IAS 23. Although, those intangible asset that takes a considerable period of time and which are intended to use or sale is definitely be treated as qualifying assets in the financial report. For instance, software, would be treated as qualifying asset in accordance of borrowing cost calculation , which is generated internally in the development phase when it takes a substantial period of time to complete. When it capitalized, the interest capitalization rate shall only be included for the ascertainment of the capitalization costs. Alfraih (2016), however, argued with the fact that assets are considered to be qualified as per the management intention. In other words, the treatment of the borrowing costs related to that will be varied as per the management intension taken into the account. For instance, it is the management decision whether such acquired costs can only be used in combination with a large group of fixed assets or it created particularly for the construction of one specific qualifying asset. Treatment of borrowing costs: By the following this specific accounting standard, the reporting entity can get a clear idea about the proper treatment of the borrowing costs. Tripathi and Jha (2016) stated that the main problem arises at the time of analyzing whether the borrowing costs needs to be capitalized or not after generating costs associated with the construction, acquiring and producing a qualified assets. This financial statement demonstrates how the reporting entity would recognize the borrowing related costs as per different methods. As per the statement, there are two different methods are generally used for recognizing such costs at the end of the financial records. Caria et al. (2016) stated that capitalizing of borrowing costs method recognizes the qualifying costs. On the contrary, the second treatment has been described the cost of borrowing at the time of incurring it. However, this standard gives the value only at the time of recognizing the borrowing costs. Nobes (2015) contradicts that majo r issues arise at the time of assessing eligibility of the portion of capitalization. In case of the capitalization, the borrowing costs which are attributable directly to constructing, acquiring or producing of an asset that identifies must be capitalized being considered as part of that cost of a particular assets. Here the matter of qualifying assets is the most significant part of the judgment which shall be evaluated by the reporting entity. This accounting standard also stated that capitalization should be suspended with the interruption takes place during the phase of development as per IAS 23.20. Here the important consideration is that when construction is competed in stages, capitalization of attributable costs of borrowing should crease when substantially all of the activities necessary to prepare that part for its intended use or sale are complete. Therefore, the standards clearly explain about the commencement of capitalization, the specific time of suspension of capita lization and lastly, the ceases of capitalization. Disclosure of Borrowing costs: In the case of evaluation of actual figure of the cost of borrowing, it is important to mention the appropriate disclosures at the end of financial records in order to make its the entire procedure transparent and viable and in accordance with the accounting standards IAS 23 (Alfraih 2016). There are two disclosure must be maintained such as amount of borrowing of capitalization cost during the period and the rate of the capitalization used during the accounting. Conclusion: Therefore, the financial standard of IAS 38 is useful for ascertaining the value of the intangible assets exists in the corporate statement of the company. The comprehensive knowledge discussed the understanding about the recognition and relevant measurement. The entire discussion clearly defines the terms of indefinite period and definite period during the measurement of the intangibles. Furthermore, the financial disclosure related to the IAS 38 shall be incorporated in the above discussion which is indeed necessary for maintaining the financial transparency, and the better understanding of the reporting statement. On the other hand, IAS 23 indicates that cost incurred by an entity in connection with the borrowing of funds is considered as borrowing costs. 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