IAS 40 Investment Property Free Essay Example, 2000 words

Overview of IAS 40 The overview of IAS 40 is split into four areas such that a brief history of IAS 40 is provided in the beginning followed by the definition of investment property which is used in IAS 40. Later on objective and scope of IAS 40 are described. Brief History of IAS 40 There has been a significant evolution with respect to Investment Property made by International Accounting Standard Board (IASB) such that the first issue of Investment Property was made in 1984 when an Exposure Draft E26 with the name of â€Å"Accounting for Investment† was issued. Within a period of 2 years, IASB issued a full fledge accounting standard on this area with the name of IAS 25 â€Å"Accounting for Investments†. However, in April 200, IASB replaced IAS 25 â€Å"Accounting for Investments† with a new standard named as â€Å"Investment Property† and withdrew previously issued IAS 25. IAS 40 is still applicable with having revised versions twice in 2003 and 2009. Investment Property Definition According to IAS 40, Investment Property is referred to as the property which is used by either the owner of the property or the lessee of the property under finance lease for the purpose of earning both of future rentals and capital appreciation or either of them. Objective of Investment Property As mentioned earlier, the core objective of this standard is to differentiate the property which is intended to be used in the ordinary course of the business with the one which is held by the owner or lessee under finance lease, for the purpose of generating rentals or capital gains. Scope of IAS 40 IAS 40 has outlined its scope such that this standard is applicable under the following kinds of properties (International Accounting Standards Board, 2008): 1.We will write a custom essay sample on IAS 40 Investment Property or any topic specifically for you Only $17.96 $11.86/pageorder now Holding land for the purpose of generating capital gains in future 2. Holding land for the unspecified future use 3. Leasing out a building classified as an operating lease 4. Holding a vacant building for the purpose of leasing it out classified as an operating lease 5. Underdeveloped and under-constructed property to be used as investment property in future The following items are specifically highlighted by IAS 40 which does not come under its domain: 1. Property which is in use for production, supply or for other administrative purposes 2. Property subject to IAS 2 which is used for the purpose of sale as an inventory 3. Property subject to IAS 11 which is used for construction purposes on behalf of third parties 4. Property subject to IAS 16 which is in use by the owner in the ordinary course of business 5.

One Flew Over the Cuckoos Nest by Ken Kesey - 711 Words

Many times throughout one of Ken Kesey’s most famous novels, One Flew Over the Cuckoo’s Nest, the book uses animals as symbols to represent the story’s plot. The animals usually relate to individual characters and their current struggles within the story. Animal imagery provides us with great insight to the themes that Kesey is trying to have us explore, and is a very good tool that the reader can use to help better understand and relate to the characters. Ken Kesey uses many different animals throughout his book, such as Cuckoos (a family of birds), chickens, whales, geese, and even a dog. They all mean different things but still symbolize the interpersonal and personal problems related with the characters and novel. The use of animals, as opposed to objects or colors for instance, this is a strong idea because of the vast variety of similarities between the patients and animals. This allowed Kesey to depict a wider range of problems and themes for the characte rs, while still being able to get the point across to the reader. Probably one of the most important uses of animal imagery in the book comes early on, when McMurphy describes the group sessions as a â€Å"pecking party†. McMurphy explains a pecking party to Acutes as: The flock gets sight of a spot of blood on some chicken and they all go to peckin’ at it, see, till they rip the chicken to shreds, blood and bones and feathers. But usually a couple of the flock gets spotted in the fracas, then it’s their turn. And aShow MoreRelatedOne Flew Over the Cuckoo’s Nest by Ken Kesey1916 Words   |  8 PagesOne Flew Over the Cuckoo’s Nest and Ken Kesey Final One Flew Over the Cuckoo’s Nest, written by Ken Kesey, was a very successful novel which was impactful on the world in the past, and still is today. Ken Kesey, a big believer in individuality and the freedom to be oneself, brought new meaning to the world of psychiatry that changed treatments forever. This book didn’t just affect American society, it had a global impact. All around the world there are people that are admitted into mental institutionsRead MoreOne Flew over the Cuckoos Nest by Ken Kesey1137 Words   |  4 Pages In 2010 one in five Americans experienced some sort of mental illness, and only about 60 percent of people with mental illness get treatment each year1. In the novel One Flew Over the Cuckoos Nest, by Ken Kesey, the wrong people seem to be getting the treatment. The novel is the story of a gambling addictive man, Randle Patrick McMurphy, who is a committed mental patient, serving out his time as an â€Å"Acute† instead of a Prison er . 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All of this, however, clashes with the head nurse, Nurse RatchedRead More Laughter as Therapy in One Flew Over the Cuckoos Nest by Ken Kesey1083 Words   |  5 PagesLaughter as Therapy in One Flew Over the Cuckoos Nest by Ken Kesey Laughter is a therapeutic form. In the novel One flew over the cuckoo’s nest by Ken Kesey laughter represents freedom and an escape from nurse Ratched’s restrictions. Laughter also proves a vital role in helping the patients deal with their problems. Not only does it help them deal with problems but it also gave them the push toward progress on getting out of the institution.   Ã‚  Ã‚  Ã‚  Ã‚  Mcmurphy was the one who started making peopleRead MoreEssay on The Chief in One flew over the Cuckoo’s Nest by Ken Kesey 861 Words   |  4 PagesOne Flew Over the Cuckoo’s Nest Critical Essay One flew over the Cuckoo’s nest, written by Ken Kesey in 1962 is a gripping multidimensional novel, set in an Oregon Mental Institution set deep in the countryside. The novel is narrated by an American half-Indian known as the â€Å"Chief†, who is a seemingly deaf and dumb patient with Paranoid Schizophrenia. By choosing Bromden as the narrator instead of the main character McMurphy, Kesey gives us a somewhat objective view, as its coming from only oneRead More Patient Control in One Flew Over the Cuckoos Nest by Ken Kesey1036 Words   |  5 Pages The novel One Flew Over the Cuckoos Nest by Ken Kesey is about the power structure of a mental ward from the perspective of a patient, Bromden. The story takes place during the 1950s in Oregon. Many of the patients on the ward are not necessarily insane however do not fit in with pre established societal norms and have chosen a life away from these norms. 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This is not the case in the novel One Flew Over the Cuckoos Nest, in which Ken Kesey shows a woman can hold a dominating, powerful role in society and be contrary to the stereotypical woman figure to depict the validity of the society s views about women and their roles using the failure of the matriarchal female character to succeed at her role assumed by her occupation. The matriarchal female, Mildred Big Nurse Ratched, gains control over her realm in the mental hospital, but fails

History of Music in China Essay Sample free essay sample

Despite what linguistic communication you speak. or what state you are from there is one linguistic communication that every individual individual can grok. This linguistic communication is known as music. Music has developed into multiple different signifiers and tells a broad scope of differing narratives. The development of music itself is a narrative that is interwoven with the history of a part. Culture and society can be explained through the analysis and development of their music. good thesis music and myth seem to be the cosmopolitan invariables Music has played a more outstanding function in the development of certain societies. In Chinese society there has ever been an accent on the importance of music. Evidence indicates that a well-developed musical civilization existed in China every bit early as the Zhou Dynasty ( 1075-221 B. C. ) . It seems that â€Å"every feudal province. dynasty and republic throughout Chinese history had established an official musical organisation or agency of music† ( Liang 87 ) . There are legion instruments that are outstanding in classical Chinese music. Many of which can be dated back to the earliest dynasties of China. Many of these instruments have evolved over clip and still be in a modern signifier. In a classical Chinese Orchestra there are four subdivisions. These subdivisions are: the bowed strings. the plucked strings. the air currents and the percussion. Each dynasty contributed different signifiers of instruments to the turning aggregation of instruments in usage. During the Sui dynasty there was a differentiation made over which instruments are better for out-of-door public presentation and instruments better for indoor public presentations. Excellent and utile description During the Qin ( 221 B. C- 207 B. C ) and Han ( 206 B. C- 220 A. D. ) dynasties a battalion of instruments were created and introduced to the royal tribunal. Zithers. pandean pipes. vas flutes and bells were all new instruments introduced during this period of clip. Zithers are rectangular. plucked instruments that create a sound similar to a fiddle. Panpipes and vas flutes are both members of the air currents household and bells are a percussion instrument that are stuck with metal mallets to bring forth a note. During this clip period foreign instruments were besides introduced to China. The most of import of these instruments were the end-blown di flute. the double-reed hautboy and the plucked Pipa luting. This period provided a overplus of instruments that could be mastered and further developed to make new instruments. Referen Ce From the terminal of the Han Dynasty to 589 A. D â€Å"China was no longer a incorporate imperium and in its topographic point reigned a figure of postulating lands and provinces. the bulk of which barely ruled for more than 50 old ages before being overthrown by another faction† ( History of China ) . China was re-united under the Sui dynasty in 581. The Sui had a short lived regulation and were followed by the Tang dynasty. During the Tang dynasty China experienced a long period of economic. political and cultural growing. Foreign instrumentalists were enticed by the superb capital centre and turning edification of Tang China. Under the Tang the first music academy. Liyuan. â€Å"was instituted for public presentation and preparation of professional immature musicians† ( Liang 90 ) . During the Tang dynasty. Yanyue began to dominate the tradition feast music that had been in usage since the Zhou dynasty. And do you see a cultural significance here? Yanyue is elegant and refined music ; it was the music of the nobility. Yanyue was â€Å"a tribunal musical public presentation for the Lords and aristocracies during a province map and during yearss of festivity† ( Development of Chines Music ) . I tried rectifying the spelling on Chinese in anterior ( ) but to no help – Yanyue was merely one of 10 musical divisions that had developed during the Tang dynasty. These divisions where name the shibu Jemaah Islamiyah. The division was made created by the different regional and international manners that were portion of Chinese music. However. into the early eighth century. music would no longer be divided by these features. Rather music was divided into two cardinal manner ; sitting music and standing music. mentions? The standing music was â€Å"performed largely out-of-doorss. had a criterion of repertory. and included from 60 to one-hundred and eight instrumentalists and dancers† ( Zhuang ) . Instruments that were used for standing music were frequently larger than those used for sitting music. Instruments such as the harp. gong and double-reed hautboy were normally heard during standing music public presentations. Siting music was more of an ensemble created for quality instead than volume. Siting music required much less instrumentalists and frequently had from three to twelve instrumentalists and terpsichoreans. Newly composed music of the clip period had overshadowed imported musical genres from Samarkand. Bukhara. South Asia. India and Korea. Great but mentions? A growing in industry and commercialism forced alterations in art. Good With growing in industry came a â€Å"growing middle class population and a society that was more mobile† ( Xia ) . From the late 900’s to the ulterior old ages of the Yuan. China was quickly and drastically altering. Music was ever created to exemplify a narrative and emit emotions. Now. wordss and poesy were being put to music. There were four major vocal genres ; the poetic curie vocal. the art vocal. narrative music and zaju assortment musical play. The curie was normally two stanzas in length and was a new type of poesy created and perfected during the Song dynasty. The curie was in irregular metre. unlike the popular shi poesy of the Tang dynasty which had a unvarying sum of words per line. A curie was constructed by suiting words into an bing melody. The â€Å"filling in† pattern of a tradition curie was replaced by hundred and one poets who chose to utilize freshly composed tunes for their poesy. The content of a curie was similar to what you would happen in a modern twenty-four hours lay. or love vocal. The art vocal had two cardinal types. The first type of art vocal. the xiaoling. was similar to a curie in construction and content. Xiaoling was popular during the 12th and 13th centuries. Xiaoling. similar to ci and shi. is placed to preexistent melodies. The cardinal difference between xiaoling art vocals and curie is that xiaoling follows the signifier of qu poesy. Qu poesy â€Å"is popular poesy written by educated poets. The qu verse form usual has rhymed line terminations and is mostly based on Taoistic themes† ( Liang ) . Xiaoling was normally performed by a individual solo creative person and accompanied by a wooden applauder. The 2nd type of art boy is the changzhuan. or membranophone vocal. This signifier was developed during the Northern Song period. Changshuan was distinguished by its formal construction and instrumental concomitant. The formal constructions followed a form of â€Å"introduction. A. Angstrom. B. B. C. C and coda ; and â€Å"introduction. A. B. A . B† ( Liang ) . The musical instruments used in changzhuan included a single-framed stick membranophone. wooden applauder and cross flute. References here and above? These instruments were besides found in the Narrative Song genre. During the Song dynasty the zhugongdiao was the most important signifier of narrative vocals. This signifier of narrative vocal was introduced to the Northern Song capital of Kaifeng sometime between 1068 and 1094. â€Å"A drawn-out historical or romantic narrative was told through the alternation of narrative and vocal. which was accompanied by instrumentality similar to that of the membranophone song† ( Zhuang ) . The concluding genre during this clip was the Zaju. or assortment musical play. â€Å"From the 11th to 13th centuries. we begin to see a climaxing merger between common people vocals. play. narrative music. juggle and tumblings to organize a phase dramatic art† ( Liang ) . The zaju was a combination of all these artistic elements. This combination of humanistic disciplines opened the doors for the development of other staged musical productions. In big metropoliss. such as the Northern Song ca pital Bainliang. there were every bit many as 50 theaters that put on day-to-day public presentations. The book of a zaju. along with all musical signifiers of the clip. allowed an chance for societal commentary and characterized the philosophical and societal attitudes of China during the 13th and 14th centuries. â€Å"14th century China under Mongol regulation offered limited and suffering chances for the educated Han Chinese as a whole† ( History of China ) . This period of clip turned many intellectuals toward artistic and dramatic enterprises. Writing and composing music became a manner to get away the political and societal turbulence of China. The Ming and Qing dynasties were a period of extremely productive musical development. Peking opera arose in the eighteenth century and was to the full developed in the mid-19th century. Peking opera was highly popular during the Qing dynasty and is regarded as one of the most valuable facets of Chinese civilization. Performers of Peking opera wear elaborate and colourful costumes so that they are the lone focal point on phase. The music of Peking opera is divided into two classs ; Xipi and Erhuang. In Xipi. the jinghu is tuned to keys of A and D. In Erhuang the jinghu is tuned to the keys of C and G. The tunes are fixed-tune and include many percussion forms. The lead melodious instrument in a Peking opera ensemble in the jinghu. The jinghu is â€Å"small. high-pitched. two-string spikes fiddle† ( Development of Chines Music ) . Percussion instruments in the ensemble include the daluo. xiaoluo and naobo. Whoever plays the Guam and prohibition. a little high pitched membranophone and applauder. is the music director of the full ensemble. By the nineteenth century â€Å"the creativeness that had emerged during the eighteenth century seemed to be replaced by cliche . imitation and conservatism† ( Zeng ) . Musical developments of this period occurred in urban centres. such as Peking. and were normally folk driven. Music was taken from farms and small towns. but polished for metropolis ingestion. In Peking the of import signifiers of urban music were tanci. lianhualao and bajiaogu. These were typically performed out-of-doorss for the enjoyment of the populace. Indoor public presentations were catered to an audience comprised of affluent merchandisers and functionaries. Kun and Peking operas became peculiar in these locales during the late nineteenth century and twentieth century. This is interesting – what do you believe that said about the civilization? The Qing in general? Fit it into the broader context Up until the Communist coup detat of China. these genres and public presentations remained widely popular. During the Cultural Revolution musical composing and public presentation were greatly restricted. A genre of music known as guoyue was the most government-promoted genre. Guoyue is performed in public in order to promote national pride. Guoyue was â€Å"a signifier of soft. harmonic. generic. pan-Chinese music† ( Zeng ) . At the tallness of the Mao epoch. guoyue accelerated at the political degree into radical music. It was non until after the Cultural Revolution that musical establishment were reinstated and musical composing and public presentation were revived. Since China opened up to the Western World. Chinese music has been to a great extent influence by western music. â€Å"This close interaction between the western universe and China has ushered in a new epoch of development and prosperity for Chinese music† ( Development of Chines Music ) . A rise of new music and the growing of dad music have been two of the most of import facets in development in Chinese music. Pop music is besides a genre popular in the civilization of the United States. Other popular genres in the United provinces include hip-hop. blame. stone and hood stone. Due to the recent influence of the Western universe on China. all of these genres have become to bud in modern Chinese music. Cantonese blame is diverse in metropoliss such as Guangzhou. Shenzhen and Hong Kong. The sire of Chinese stone is Cui Jian. Cui Jian is responsible for bring forthing the stone vocal â€Å"Nothing to My Name† in the 1980s. Punk stone became popular in China around 1994-1996 with the first Chinese hood creative person He Yong. A surprisingly popular genre that is developing in China. peculiarly in the mainland is Black metal. Did you listen to any? As a instrumentalist. I can appreciate the more classical side of Chinese music history. There are many instruments and noteworthy composings credited to Chinese composers and early instrumentalists. Music in China has developed from an ensemble of basic instruments to a complex production. as seen in Peking operas. From this music signifier to the modern genres of China today is a long and drastic trail. My research has led me to make an aspiration of one twenty-four hours go toing a Chinese music festival. such as â€Å"Spring in Shanghai† or â€Å"The Beijing Chorus Festival† . Plants Cited â€Å"Development of Chines Music. † March 2011. China Culture. 21 March 2012 lt ; hypertext transfer protocol: //arts. culture-china. com/en/93Arts9834. hypertext markup language gt ; . History of China. n. d. 21 March 2012 lt ; hypertext transfer protocol: //www-chaos. umd. edu/history/time_line. hypertext markup language gt ; . Liang. M. Y. Music of the Billion: An debut to Chines Musical Culture. 1996. Qiu. Huai Sheng. â€Å"Chinese Traditional Music in Greater Vancouver. † Canadian Folk Music 2005: 1-5. Xia. D. â€Å"A New Theory of Modern History of China. † Shanghai: The Press of East China Normal University ( 2010 ) . Zeng. S. â€Å"China’s Mass Music. † Beijing: the Press of Communication University ofChina ( 2003 ) . Zhuang. Y. One hundred history of China’s Music. 2010. 21 March 2012 lt ; hypertext transfer protocol: //www. sh-symphony. om/aboutus. asp gt ; . This is an outstanding overview – I would hold liked a few more footers but that is minor. What is more of import is the demand to bind this to the civilization as a whole. So for illustration I was trusting you would see the trite signifiers that emerge in the Qing as tied to their refusal to iniate alteration in any cultural signifier and therefore. being a extremely insistent society without originality. a society that was doomed. The music as you lead me to believe without ver traveling at that place. is another illustration A-

Pressure free essay sample

For Roberts, Sat and other Stanford faculty and lecturers who spoke last week during an Everyday Ethics forum sponsored by the Program in Ethics in Society, the relationship between stress and cheating in an academic environment is not simply a problem Of student integrity. (Anonymous surveys of students self-reporting their own violations of the honor code show that the level of academic integrity has improved since 1997, when the honor code was revised to give students more responsibility in maintaining standards, said Roberts, the faculty co-chair for the Board of Judicial Affairs, in an interview after the panel.Instead, panelists linked cheating to the social pressure put on students to prize high grades over education and other values, including creativity and imagination. Pressure by parents and schools to achieve top scores has created stress levels among students?beginning as early as elementary school?that are so high that some educators regard it as a health epidemic, said Denies Clark Pope, a lecturer in the School of Education and the author of Doing School: How We Are Creating a Generation of Stressed Out, Materialistic and Misdirected Students. We will write a custom essay sample on Pressure or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The number one cause of visits to Evaded Health Center used to be relationships, but now is stress and anxiety, she said. When pope shadowed five students at an area high school for a year in order to research the sources of high-achieving students intellectual engagement, she found instead that students spent most of their time finagling the system in pursuit of grades. In every class where a test was administered, there was cheating, Pope said.Students feel as if their life success depends on getting the top SAT scores and the highest grades, she added. The students know [cheating] is wrong; they tell me they wish they didnt do it, he said. But they feel like the most important thing they do is get the grades, by hook or by crook. Although some students have told Roberts that cheating was part of the culture in their high schools, the motive for cheating is high in the intensely competitive computer science field, he said.Students are drawn to the discipline because of the potential for high income, and unlike in other more subjective fields, the computer is completely unforgiving as an arbiter of correctness. Roberts has initiated measures designed to ease the pressure, including using more subtle grading system than standard letter grades and issuing a number of discretionary late days at the beginning of a quarter so that students dont have to ask for extensions.His department also has armies of helpers available to students, he said. l encourage people to work together and to look for help?where its legitimate. Roberts said he makes a distinction between inadvertent plagiarism and deliberate academic theft. Im not concerned with someone who doesnt understand that they are doing something wrong. Anything that can be considered a teachable moment?in the sense that we are trying to explain hat academic integrity is?ought to be a teachable moment. When students write, mistakes are made, said Hilton Bemiring, an author and lecturer in the Department of English. In his view, students who forget a footnote shouldnt be brought up on charges.