How is goodwill impairment driven by relative firm performance Research Proposal

How is goodwill impairment driven by relative firm performance Evidence from Germany - Research Proposal Example Hence, they are obtained as excess cost of the acquired entities over the fair value of liabilities and assets (Ding, Richard and Stolowy, 2008). The concept â€Å"goodwill† was first introduced by Financial Accounting Standards Board (FASB) during June 2001 with the help of statement of Financial Accounting Standards (141 and 142) under the rules and regulations of Generally Accepted Accounting Principles (GAAP) of the United States (i.e. US GAAP) (Wiese, 2005). However, there was modification in the issuance of the concept during 2004. It was revised for international convergence, which actually took place after four years. Churky (2005) had studied the relevance and appropriateness of new standards related to goodwill impairment with the help of test market valuation, which discovered that there is evidence for weak impermanent of the goodwill. Further, research was done by Devalle and Rizzato (2012) focussing on the quality of mandatory disclosure that is related to the goodwill impairment. Their research identified that there was low disclosure index and huge difference between stock market performances. Vichitsar awong (2007) had also studied the relevance of goodwill impairment by examining relative efficiency of the companies in the US. His study revealed that goodwill impairment identifies decrease in comparative efficiency of the companies. The study aims at deciphering the relationship that is developed by Vichitsarawong (2007) with respect to goodwill impairment; however, in this research, emphasis has been given on European realities Germany. The main reason for selecting Germany for the research lies in the fact that it is the largest economy in the European nation. It also presents the highest Gross Domestic Product (GDP) of the nation over the past years. The commercial and accounting policies of

Movie Reaction Paper on Hoop Dreams Review Example | Topics and Well Written Essays - 1250 words

Reaction Paper on Hoop Dreams - Movie Review Example There are many instances in the movie when the viewer feels that at least at this time Arthur or William should learn something and focus equally on their studies. For example, when Arthur’s father leaves the family and William’s brother loses his job, one feels that these events will bring Arthur and William to face the realities. However, it does not happen. The movie brings on screen the harsh reality that the dreams of ‘making it big’ keeps the players from facing the realities of their life and taking action to correct it. The other good thing about the movie is that in a subtle way, it has also exposed the faults in the social system. The movie ‘Hoop Dreams’ has brought forth the exploitative nature of the social and institutional practices related to the sport of basketball. The movie makes the viewer realize that social institutions like schools and colleges contribute in risking the future of the young basketball players by offering th em scholarships for their sports performance. In doing so, they do not offer any future security in case the players fail to make it to the national level. The movie makes one realize that the society and adults are as much responsible in destroying the lives of children as their own dreams are. There are many instances in the movie where the viewer gets to learn lessons which can be applied to his own life. For example, the movie makes one realize that if one has to improve his life and make it better, then one has to face the realities and think differently. Hence, the movie also works as a wake up call for the viewer. The movie is an excellent representation of human life and hence, the viewer has a lot to learn from it. Social Problems In the documentary movie ‘Hoop Dreams,’ one can see how the social problems experienced by Arthur Agee and William Gates affect their lives in a negative way. By looking at the circumstances and family background of Arthur Agee, one c an see that two of the major social problems that Arthur experiences in his life are the Black ethnic background and low socio-economic status (SES) of his family. Black Ethnic Background Arthur Agee belongs to a Black ethnic background. His ethnic background is a source of many other problems like social disadvantage, lack of proper education and low self-esteem. There are various social problems associated with people from Black ethnic background. For example, people from Black ethnic background usually live in neighborhood that is dangerous, unhealthy and vulnerable to development of anti-social behavior pattern. Arthur Agee’s ethnic background makes him experience the social disadvantages like living in unhealthy social surroundings and lacking a good upbringing. His ethnic background becomes a reason for him suffering from low self-esteem and no social exposure. Hence, even when he gets an opportunity like a school scholarship, he is unable to take full advantage of it a s he becomes scared and timid when exposed to new people and children from White ethnic background. When he gets an admission in good school, he is not able to connect with children from White ethnic background as he had never socialized with them. For example, when he is given an opportunity to play with freshman team of St. Joseph, he finds it difficult to follow their discipline and rules. Arthur is shown saying that he has never

The symbolic meaning of tattoos and society today Essay

The symbolic meaning of tattoos and society today - Essay Example Originating perhaps as significant identification or ranking systems and evolving through time to take on a variety of meanings and approaches, today’s artistic approach to the tattoo can be as obscure and complex as some of the designs are themselves or as simple as a drunken night on the town coupled with a sudden impulse and an unscrupulous artist. However, only the latter of these two options is typically acknowledged in modern society’s perspective of the art. Samuel M. Steward (1990) indicates there are a variety of reasons why people may choose to get a tattoo including decoration, narcissism, exhibitionism, possession, sadomasochism, rivalry, sexuality and fetishism among a multitude of other possible motivations. Despite any cultural pressures, there remain a variety of reasons why individuals may continue to choose not to be tattooed. These reasons can be based upon physical attributes, such as a general distaste for the practice or more serious health concerns or simply a realization of the eventual breakdown of skin tissue that will render the tattoo-less recognizable in later years. Many people dislike the concept of permanence associated with the tattoo. They fear they may grow tired of the image they chose as young people and justify their abstinence upon this concept alone. A more immediate physical concern is the sensation of â€Å"hundreds of thousands of prices over a period of minutes† (Steward, 1990) and the pain of such an experience.

Ideas about disseration topic Assignment Example | Topics and Well Written Essays - 500 words

Ideas about disseration topic - Assignment Example There are limited research papers written on this particular topic. Impact of land acquisition helps to reveal trend in present economy and its association with livelihood. The common impacts are decreased social welfare, unsuccessful employment and lack of social network. Compensation is greatly affected when farmland is acquired due to various reasons (Zhao, 2013). The main development zones in Suzhou are Xiangcheng district, Industrial Park of Suzhou, Wuzhong and Suzhou New District. Rational for the study is - economic development in China is an alarming issue but impact of land acquisition is not widely observed in any research study. This study shall also encompass other related factors. Firstly policies or institutions which govern land acquisition mechanism in China would be incorporated in this particular study. Household livelihood situation shall also be a part of the research study. Economic development of Suzhou is sustained through land acquisition. This aspect would be upheld in the study. It shall not only focus on impact of farmland acquisition but also methods used by people to cope with changes occurring in livelihood. There would be livelihood conditions analyzed through utilizing quantitative and qualitative mechanisms. The data collection methods to be used in the study shall also highlight farmer’s opinions in terms of relationship between farmland acquisition and state of livelihood. The major aim of the research study is to analyze impact of land acquisition on farmer’s livelihood. Natural resources and environment are closely knitted with human activities. Recent economic development has greatly altered man-land relationship. Urbanization can be treated as a procedure to resolve agricultural problems. Urban development requires maximum utilization of land resources in order to facilitate urban construction. This study shall also aim at understanding the concept of