Reading Process - 1135 Words

The Nature of the Reading Process Reading is a complex process; it is not about identifying words but also about understanding them. Reading requires attending to the environment, encoding and interacting with the stimulus in a meaningful manner and linking the meanings of the stimulus with existing knowledge and prior experiences. Thinking Reading is a thinking process; it is not just about calling or recognizing the words on a page but understanding what was read. Therefore the reader must make inferences and think critically to understand the information presented. Thinking while reading will allow the reader to determine the author’s purpose, evaluate the information and apply the information presented in a meaningful way.†¦show more content†¦Children with a positive attitude towards reading will spend more time and effort on the reading process than those with a negative attitude towards reading. Positive attitudes towards reading are nurtured in the home †¢ children need to see parents reading, not just for work purposes but for pleasure †¢ children need to have access to different reading material †¢ parents need to read to children †¢ parents can listen to their children read Negative Attitudes †¢ parents do not read †¢ teachers do not read †¢ reading is used as punishment †¢ no books or other reading materials are provided †¢ reading is seen as a female activity in some homes Teachers also have a part to play in helping children develop a positive attitude to reading; they should enjoy reading and show it. Teachers should also: †¢ provide pleasurable reading experiences for children regularly †¢ allow time for recreational reading during school hours †¢ read aloud on a regular basis to children †¢ model good reading habits Teachers and parents must not use reading as a means of punishment. Ruddell (1992) talks about internal motivation and identification with a piece of literature which can take different forms that can help to make the reader a part of the story. These factors are: ï  ¶ seeing self as a problem solver ï  ¶ viewing self as a person of significance ï  ¶ understanding self ï  ¶ evoking an aesthetic sense ï  ¶ finding anShow MoreRelatedThe Reading Process1595 Words   |  7 Pagesread them. In teaching reading to young children, word selection is often the first place where we go wrong. We pull words from thin air and try to put them into the child. Often we make matters worse by putting these strange words into printed context outside the realm of the childs experience and expecting him to read--and he cannot. Children can learn to read any word they speak. One of the greatest hoaxes in all of educational pedagogy is that which says that reading vocabulary must be developedRead MoreReading Is A Process Of Literate Thinking1098 Words   |  5 Pages(1b) Belief statement about reading Reading is a process of literate thinking during which an individual constructs meaning from texts in a social and cultural context. I believe reading is a vital skill and important activity for people of all ages. I grew up surrounded by books. I had parents who encouraged me from an early age to read books both with and without them, and they would read to me every night before I went to bed. They wanted to ensure that I was literate and would grow up with aRead MoreThe Model Of Reading Process Things Clicked For Me1522 Words   |  7 Pagespsycholinguistic model of reading process things clicked for me. The reason I struggled to read for comprehension became evident; I developed the three parts of the cuing system at different times of my education. Elementary years concentrated on the graphophonemic section, while middle and high school were a drilling of syntactic learning. The semantic system was promoted during the last years of high school it has kept evolving up to now. My very first encounter with the reading process involved the graphophonemicRead MoreReading Is A Process Of Translating Visual Codes Into Meaningful Language1018 Words   |  5 PagesReading is one of the basic components of literacy. â€Å"Reading is a process of translating visual codes into meaningful language† (Whitehurst Lonigan, 1998, p. 849). Children with emerging literacy are at the early stages of reading which mostly involves decoding letters into their corresponding sounds and then linking those sounds to single words. A study was conducted that found that 5% of a child’s daily speech was entirely produced during joint book reading (as cited in Whitehurst LoniganRead MoreReading Comprehension Is A Cognitive And Mental Problem Solving Process1488 Words   |  6 PagesThe reading process is a cognitive and mental problem solving process of decoding symbols so children can derive or construct the meaning of reading comprehension. The reading process is a means of language, communication, and the sharing of ideas and information. Comprehension is when children have the ability to understand or get meaning from the texts they read. With reading comprehension children will benefit greatly when explicit instruction is used. By doing this children can learn how to applyRead MoreEvaluating The Reading Process Is Essential Because One Skill Set Builds Upon The Other2100 Words   |  9 Pageslearn to read, the process can appear to be straightforward. We tend to view reading as a typical learning process that all children learn and can do with ease since it appears that everyone learns to read in elementary school. However, when evaluating the reading process, it becomes complex with specific skills that must be learned in a systematic organized method. The systematic part is essential because one skill set builds upon the other. These systematic organized parts of reading are divided intoRead MoreReflection Of Reading : The Process Of My Reading Process711 Words   |  3 PagesMy reading process overall is very strong and went smoothly. As I read I annotated the pages and this helped me stay more focused and connected with the reading. Today it was hard for me after I went to the bathroom and came back to the reading because I disconnected from the reading and had to try and dive straight back in. I also put my cell phone far away from me when I read or do homework so that I will not be tempted to look at the phone instead of completing my reading. As I read I try toRead MoreThe Process Of Reading869 Words   |  4 PagesThe process of reading is made up of continuous rapid eye movements, called saccades intermingled with brief pauses, called fixations, during which the eyes remain relatively still (Rayner, 1998). During saccades, sensitivity to visual stimuli is reduced to allow the feeling of smooth reading; this phenomenon is called saccadic suppression (Matin, 1974). This means that visual information is only encoded during fixations, that usually occur once for each word (Holmqvist et al., 2011). The studyRead MoreThe Process Of Close Reading While Using Rhetorical Analysis Essay1864 Words   |  8 PagesThe Process of Close Reading While Using Rhetorical Analysis Introduction to Close Reading Rhetorical Analysis The close reading process of a rhetorical analysis includes breaking down an essay into different parts in order to create a certain affect towards the reader. In the article, â€Å"Should Writer’s Use They Own,† Young uses diverse language to address the idea of code meshing. Young’s rhetorical appeal in the article intersect with my reading experiences by creating a difficult read, that makesRead MoreReading Philosophy862 Words   |  4 PagesReading Philosophy In order for a child to excel in school they need to be well versed in reading therefore; I believe that it is vital for all children to learn to read. Not only should reading be a fun and enjoyable experience but something that influences the child to succeed in all subject areas. Reading is an integral part of life that needs to be mastered. A child can master the basics of reading in the early years and should be learned at that time due to the aggravation and frustration

The Importance Of The Marketing Budget - 1172 Words

The good news is marketing budgets have been on a steady incline for the past few years and have officially climbed all the way to 12 percent of company revenue. In fact, 2017 is the third consecutive year of marketing budget increases across the US and the UK—so it seems like everyone is spending more. The bad news is you still have to validate your marketing budget to your boss, which isn’t the easiest thing to do. If it’s time for you to take the plunge and justify your marketing budget to your boss, have no fear. While it might feel like an intimidating situation, there are things you can do to better support your spending and position your plan as the right route to take. To get your boss on your side, here’s how you can justify your†¦show more content†¦It’s an overwhelming time to be a marketer. In terms of justifying your marketing budget, it’s important to define each new trend you plan on funding and exactly how it will benefit the business. Showcase the latest trends, define how they will help you reach your target audience, and explain how that will then translate to more sales. Without this breakdown, you run the risk of leaving your boss confused as to why and how this is going to work. Ditch What Didn’t Work and Invest in What Did Before you start creating a new marketing budget, take a peak at the last one. Were there any strategies that worked really well? Were there any that didn’t perform the way you expected? Where could you have allocated money more wisely? These are things you need to know as they help you define where more of the budget should be spent and where you can cut costs. Perhaps your company used part of the budget last quarter to redo the website and start a blog. Did the blog help bring in any new customers? If it did, you should probably think about putting more of your budget into continued high-quality content. If it didn’t, maybe you should explore a different tactic, such as video content or influencer marketing. No matter how well or poorly something worked, your boss will be pleased that you took the time to consider the last budgetShow MoreRelatedRoles Of The Event Management Industry1673 Words   |  7 Pagesmanager from the creation of an event to its implementation. To understand the process of planning in this industry, I have decided to look at two crucial roles the event manager must co-ordinate. First the marketing manager role, this person is in charge of developing and implementing a marketing plan. I chose this role due to the fact that it’s one of the only role which allows you to use your creativity. Then I choose the finance and budgeting manager, which has to prepare financial reports and hasRead MoreMkt1 Task Essay1333 Words   |  6 PagesMarketing Plan Worksheet This worksheet is a complement to the study guide for both the MKT1. The purpose of this worksheet is to help you think about and apply important marketing concepts to Company G. By working through the exercises and matrices introduced in this worksheet (Section A, Section B, and Section C), you are laying the foundation for your marketing plan required in this assessment. This worksheet should be completed before you write your Marketing Plan, for which a template isRead MoreAn Effective Marketing Plan For A New Product1037 Words   |  5 PagesAn effective marketing plan is one of the most important steps in introducing a new product or service. It is an essential tool in preparing executives, employees, and partners of the company in understanding the strategy to entering the market place with success. Having a solid marketing plan will not only ensure that the company is sticking to the schedule, but that the marketing resources are being disbursed wisely and appropriately (U .S. Small Business Administration). Some of the main objectivesRead MoreEco Friendly Nursery s Marketing Approach952 Words   |  4 PagesPresident of Marketing, to create a speech that will discuss entrepreneurial marketing. This speech will give insights on the journey of the marketing process as a start-up. The focus of the speech will be on the entrepreneurial nature of Eco-Friendly Nursery’s marketing approach. I will also discuss what has been done by the company over the past few months and the successful approaches that has been used. Introduction Entrepreneurs do not normally realize the importance of marketing until theyRead MoreORGANIAZATIONAL MANAGEMENT final1472 Words   |  6 Pagesof a Marketing Plan? Executive summary: The main purpose of writing this report is to explain what are main elements of a marketing plan. To deeply understand what are main elements of a marketing plan, defining marketing plan and being aware of the importance of marketing plan first is necessary. Marketing plan basically consists of description of the target market, competitors, and product or service, marketing strategy, analysis, and marketing budget. Read MoreVi. Contingencies. Unexpected Events In The Marketing Plan,1233 Words   |  5 PagesVI. CONTINGENCIES Unexpected events in the marketing plan, sales projections, revenue and unpredictable target market reaction, depend on factors outside Wolf’s control. As a result, contingencies necessary to mitigate those risks include provisions for action when the unexpected results materialize. The following table of risks is an attempt to identify the sources of uncertainty and analyzes the likelihood of an event taking place. It includes a potential risk, an evaluation of the level of probabilityRead MoreMarketing Plan: Phase 11621 Words   |  7 PagesMarketing Plan: Phase l This marketing plan will give an overview of the existing organization and describe a new product or service. An explanation of the importance of marketing for the selected organization’s success will be addressed. A SWOTT analysis on the new product or service will be written. In addition, the marketing research approach used to develop the marketing strategy and tactics for this new product or service will be stated (University of Phoenix, 2011). Existing organizationRead MoreGlobal System For Mobile Communications1632 Words   |  7 Pagesvideos. Marketing Strategy Online Marketing Strategy Nowadays websites , apps and social media are used by buyers to decide the product quality and you as a provider needs to be visible and help the customers to choose our brand through your experience. As increase in competition it is not so easy to do an online marketing and this creates an importance of planned essential approach in this regard. E-Mail Marketing Strategy There is a mind set with some people that â€Å"the era of email marketing isRead MoreJustifying The Purpose Of A Local Healthcare Establishment1321 Words   |  6 Pagesmarket likes it and the marketing mix by the company. Strategy to Improve Marketing Mix A marketing mix is a mixture of influences that can be measured by an organization to encourage consumers to buy its products or services. A strategy to improve the marketing mix for this rehabilitation clinic involves strategic partnerships. An article written for International Journal of Travel Medicine and Global Health mentions how there are several important factors involved in a marketing and promotion mix,Read MoreMarketing Goals Of A Marketing Team Essay1409 Words   |  6 Pagesglean competitive intelligence, design and execute flawlessly. SEARCH MARKETING Your future brand ambassadors are out there and they’re looking for you. So what’s the harm in dropping a few breadcrumbs here and there to bring them home? Our search marketing team will drive traffic right to your door, helping your potential customers navigate through the maze of online clutter with strategic ad campaigns to achieve your marketing goals. We’ll analyze consumer behaviour, monitor your accounts, as well

Response to Shakespeares Presentation of the...

Response to Shakespeares Presentation of the Responsibilities and Obligations Placed on Sons by Fathers in Hamlet Hamlet, by William Shakespeare, is a play based on the theme of revenge (otherwise known as a revenge tragedy). However there are other themes to this play that may not be as obvious as the main. Love, hate, madness are all other themes to this play, along with the theme of responsibility to sons and fathers. This theme is sustained throughout the whole play when, at the climax, the responsibility of avenging his dead father is finally undertaken by Hamlet. The first example of the responsibility of fathers and sons is right at the beginning of the play with Hamlet and his father the old†¦show more content†¦The idea of this ghost is to force Hamlet into avenging his dead father, and is the pivot to which the entire novel is balanced. Without the entrance of the ghost there would be no reason for Hamlet to have suspected Claudius of being the murderer of his father and therefore he would not have avenged his father’s death. The ghost, by asking Hamlet to do this initiates the revenge theme. When the Ghost leaves Hamlet is left to contemplate what he should do now. He decides that he must avenge his father by killing Claudius, he ends the scene by saying â€Å"So, uncle, there you are. Now to my word. It is ‘Adieu, adieu, remember me’ I have sworn’t†. This means that he feels he must do this, it is his duty and he has promised his father that he will avenge him. Hamlet now has this obligation to his father and must complete it. He begins to dress in black clothes and mourns his father. He begins to look dishevelled and behaves oddly. Comments begin to be made, things like â€Å"No hat upon his head, his stockings fouled† and â€Å"ungartered, and down-gyved to his ankle†. Hamlet also begins to contemplate his revenge. He plans how he is going to kill Claudius, and how he disagrees with his mother’s marriage to him. Hamlet, many times, contemplates killing Claudius but never seems to be brave enough to do so; he is very much a procrastinator and wants to put off this revenge right till the perfect

The Topic Of Female Serial Killers - 3596 Words

My essay is based on the topic of Female Serial Killers. I have collected information and statistics to develop my understanding. I have questions that convey interest in the field of studies of criminology, psychology and gender roles such as why do women kill? How do they kill? Is there difference between male and female serial killers? I came across this topic because I am interested in unusual portrayals of people in society and I have been fascinated by this controversial theory of Nature vs. Nurture which considers whether a person is brought up in a particular way to conceive aggressive behaviour or if it is the psychopathic traits inherited. Furthermore, I specifically chose the gender of women because in communities; it is universally believed that only men kill so I took a different turn, although we portray women as house wives who settle for domestic purpose, women can be as brutal as their other half. I am also going to explore the common characteristics of a serial killer and what motivates females to opt for murder. Definition of a serial killer According to The Oxford Dictionary, ‘a murderer, who repeatedly commits the same offence, typically follows a characteristic, predictable behaviour pattern and whose motivation is often based on psychological satisfaction or monetary gain. It is common that a sexual element is involved however it is more consistent in men than women. Moreover the FBI states that motives for serial murder include â€Å"anger, thrill,Show MoreRelatedFemale Serial Killers: Statistics and Research864 Words   |  3 PagesFemale Serial Killers: Serial killer is described as an example of a murderer who kills several individuals over a long period of time. While these people are usually male motivated by various psychological motives such as power, the number of female serial killers has increased significantly in the recent past. Unlike their male counterparts, female serial killers use less visible means of murder such as poisoning in order to keep under the radar and remain discrete (Gilbert et. al., 2003). SinceRead MoreSerial Murders And The Criminal Justice Field854 Words   |  4 PagesIntroduction Serial killings/murders/homicides has been a topic of fascination since even before the. Today, news and media, the psychological field, and the criminal justice field find serial killings intriguing because of the abnormality and unlikelihood of a serial homicide occurring and being linked to one person. Serial homicides are known to be multiple killings by the same killer over a time period- varies from months to years. â€Å" INSERT BOOK DEFINITION† Some of the most infamous serial killers knownRead MoreSerial Killers : What Makes Us Kill? Essay1718 Words   |  7 Pageswhat a serial killers mind is like, why serial killers are so popular in American pop culture and, the basic fascination and interest in serial killer cases and, review basic facts and ideas of how we can stop or try to limit cases of serial killer violence and crime, through studies and research. Covering a range of historical, medical and, scientific views in a wide variety of cases and findings, the go al is to expand on the ideas and theories of what causes people to become serial killers. WhatRead MoreThe Murder Of Serial Killers1703 Words   |  7 PagesA grieving mother drapes herself over the casket of her deceased son. The 14 year old had fallen victim to one of the most infamous serial killers in history, Jeffrey Dahmer. Dahmer killed a total of 17 known victims, all between the ages of 14 and 33. In his most recent murders, he often resorted to necrophilia, cannibalism, and permanent preservation of body parts (â€Å"Jeffrey Dahmer Biography†). The mother looks at what is left of her son’s face, the face that once smiled to her every morning beforeRead MoreSerial Killers And Gender Differences Essay974 Words   |  4 Pageseywords: Serial killers, females, psychopathy, archival research Motivations of Serial Killers Gender Differences Serial killing is a topic that has long fascinated those who study psychology, criminal behavior, and even the general public. Figures such as Ted Bundy, Ed Gein, and Jeffrey Dahmer have been the subject of numerous studies, documentaries, and books. Females do not readily come to mind when one thinks of serial killers because it is a rare phenomenon. Aileen Wuornos is one female who broughtRead MoreThe Mind of Monsters1390 Words   |  6 PagesMorgan is a fictional serial killer from Showtime’s series â€Å"Dexter†, but the writers and actors have portrayed a real life serial killer. Manuel Prado is the real Dexter Morgan. Prado was a Miami cop who started with smaller crime and worked his way up to becoming a serial killer. †Prosecutor David Waksman told the Miami Herald: He was very cold. He was doing robberies and went home and slept like a baby. He was proud of what he did.† (International, 2012) Real life serial killers do not have any empathyRead Mo reSerial Killers And Gender Differences950 Words   |  4 PagesMotivations of Serial Killers Gender Differences Serial killing is a topic that has long fascinated those who study psychology, criminal behavior, and even the general public. Figures such as Ted Bundy, Ed Gein, and Jeffrey Dahmer have been the subject of numerous studies, documentaries, and books. Females do not readily come to mind when one thinks of serial killers because it is a rare phenomenon. Aileen Wuornos is one female who brought the concept of a female serial killer to the public’s attentionRead MoreSerial Killer : Serial Killers909 Words   |  4 PagesAccording to an FBI study, â€Å"there have been approximately 400 serial killers in the United States in the past century, with anywhere from 2,526 to 3,860 victims (Hickey). No one really understands serial killers. It is actually quite difficult to comprehend how the mind of a serial killer works. Some believe that a serial killer feels strongly attracted by a specific physical characteristic in the victim. It could be his or her appearance: facial features, c lothes, or even personality. On the otherRead MoreInside The Mind Of A Serial Killer852 Words   |  4 PagesThe title of my proposed topic is: Inside The Mind of a Serial Killer. Mental Health services are a great portion of the Health and Human Service arena offering services to groups, individuals, intervention, prevention, inpatient, outpatient, and clinical administering of prescription drugs as well as court required evaluations. Mental health services are vital for understanding violent criminals and the treatment of all mental disorders. There are many Live-in Treatment Facilities to assist individualsRead MoreGender and Serial Killers Essay2474 Words   |  10 Pagesfor individuals who commit serial murder is one that mainly includes males of a specific race. However, it is now known that white males are not the only individuals who commit serial murder. Men and women from all racial and ethnic backgrounds and socio-economic statuses have been found to be serial murderers. Although this information has been presented to society, the cultural schema of the white male serial killer is still prevalent. The assumptions that involve serial murderers oft en include two

Did odyssues bring the trouble Essay Example For Students

Did odyssues bring the trouble Essay Did Odysseus and his men bring the string of catastrophes on themselves? Yes, they did get themselves into serious trouble. With a pompous attitude, the men prolonged their journey home to Ithaca. Those who did not have Odysseus’s smarts, died because of this. When they raided the Cicones’ village, harassed Poseidon’s son, and killed the Helios’s cattle, they punished themselves. Odysseus and his men stormed Cicones, and reeked havoc on all that lived there, even the sheep. They killed men who fought, robbed the citizens, and enslaved the women, and slaughtered the livestock, before dividing the loot between them. But this was a fatal mistake, for the Cicones had a great and powerful army. Odysseus’s shipmates fought a hard battle, but were defeated in the end. Many of their lives were lost. â€Å"Six benches were left empty in every ship†. Their selfishness cost them friends and shipmates, and made their attempt to get home, even more difficult. After stabbing Polyphemus in his eye and blinding him, Odysseus provoked and harassed the Cyclops, which angered him immensely. â€Å" Cyclops, if ever mortal man inquire how you were put to shame and blinded, tell him Odysseus, raider of cities, took your eye: Laertes’ son whose home’s on Ithaca†, shouted Odysseus to the crippled Polyphemus, which was not very smart. If Odysseus ha d not told the Cyclops this incriminating information, he would have had a much safer journey. Polyphemus begged his father Poseidon, god of earthquake, to curse Odysseus. The Cyclops cried out to his father to prevent Odysseus from returning home, and pleaded with him to let Odysseus lose his companions. Circe and Tiresias warned Odysseus and his men that it would be disastrous if the sun god’s cattle were harmed. Odysseus urged his men, who were fatigued, to avoid the island of the sun god, Thrinacia. Instead of heeding this warning the men landed on the island, but only after Odysseus made them swear not to touch the cattle. On the island, they did not just touch the cattle, they made a meal of them. Helios, the sun god, was infuriated, and he asked for restitution from Zeus. As a punishment for their crimes, the ruler of all gods threw down a bolt of hot lighting and destroyed Odysseus’s ships. If they had listened to the warnings they received, he and his men woul d not have lost their only way home. Odysseus and his men were foolish to believe that they had complete control over their fate. In the end, their actions caught up with them, and only Odysseus lived through the ordeal, barely. Raiding Cicones, tormenting Polyphemus after blinding him, and slaughtering the cattle of the sun god, were fatal and stupid mistakes. If they had not committed these crimes, most of them would be alive and enjoying life in their homeland.

Business Accounting Cash Generating Units

Question: Discuss about the Business Accounting for Cash Generating Units. Answer: Part A: Impairment Loss Introduction Impairment loss is a difference between carrying amount and recoverable amount with respect to the assets and cash generating units. Carrying amount is determined by deducting the depreciation amount from the value of the asset to recognize in the statement of financial position of the organization. Besides, recoverable amount is determined by deducting the cost of sale of the asset from the fair value. It is also determined by using value in use that is expected future cash flows to be derived from the sale of asset. AASB 136 regulates nature of impairment loss, measurement of the value of impairment loss and required disclosures (Song, Zhang and Wang 2015). Discussion Profit making companies are required to comply with the principles of AASB 136 as well as IAS 36 for recognizing and recording impairment loss. On the contrary, companies that are non-profit company may avoid the compliance of IAS 36 for recognizing the impairment loss of the assets. The principles of accounting on impairment loss are applicable to all the fixed assets of the organizations including goodwill (Martnez-Vega et al. 2015). The assets should be in the nature of cash generating unit that excludes inventories, deferred tax assets, investments. Assets or cash generating units are required to be impaired by the companies if the annual assessment reflects any indication for the impairment. Such indicators can be derived from external sources, internal sources or any relevant indicators from subsidiary or associate companies. Indicators from external sources include significant decline in the market value of the asset. In case, there are negative modifications in the equipment technology, industrial market, economic conditions and corporation laws then the companies are required to impair the assets. Additionally if there is increase in rates of interest or rates of return then also companies should recognize the impairment loss for assets and cash generating units (Ballas, Panagiotou and Tzovas 2015). Indicators from internal sources that require the organizations to impair the assets that include the financial performance or condition of the asset is bad than the same was expected. If the asset has been damaged physically or if the same has been obsolete then the impairment loss should be recognized. Another internal impairment indicator is that if the asset is in not in operating condition or if the asset has been discontinued from working then the organizations have to recognize the impairment loss. Besides, if the amount of investments reflected in the separate balance sheet is higher than it is disclosed in the consolidated balance sheet then the pa rent company is required to analyze and recognize impairment loss. Further, if the amount of dividend is higher than the total comprehensive income of the subsidiary company then the organization is required to measure the impairment loss as per AASB 136 (Morris and Shin 2016). At the time of determining the impairment loss, the organization is required to estimate the recoverable value of the impaired asset. However, in case of intangible assets that has useful life for indefinite period should be examined for impairment in each accounting year. Further, in case of goodwill, impairment should be examined in each financial year whether its useful life is limited or unlimited (Zhuang 2016). Higher of the amount of value in use and fair value reduced by sales expense is regarded as recoverable value. Further, the value of impairment loss is determined by deducting the carrying amount of the asset from its recoverable amount. If the carrying amount is higher than the recoverable amount then the amount of difference is regarded as impairment loss. It is recorded in the books of accounts in the income statement for the assets that have been revalued. Moreover, the amount of impairment loss should also be adjusted with the amount of depreciation or amortized valu e of the asset (Beauchamp et al. 2015). Impairment loss should be determined for the assets, the recoverable of which is not possible to measure. In such case, the recoverable amount can be measured by considering the cash-generating unit for the similar class of asset (Linnenluecke, et al. 2015). For instance, goodwill that is purchased by the organizations as a result of merger and acquisition should be allocated to cash-generating unit. Valuation of impairment loss for the assets under cash-generating unit is similar to that in case of other fixed depreciable assets. After measuring the amount of impairment loss, it is required to be allocated to the assets in cash- generating unit on the proportionate basis (Mannà ¢Ã¢â€š ¬Ã‚ Jiles, Thompson and Lester 2015). Apart from the assessment on indicators for impairment of the assets, the organizations also required to analyze the indicators for reversing the loss of impairment. Such assessment is required to be carried at the date of reporting except the analysis on goodwill. If the factors to determine the impairment condition is seemed to have altered then only recognition of reversal impairment can be applied to the assets. The organization is required to measure the amount of reversal and eliminate the same that have been recording previously (Bond, Govendir and Wells 2016). Considering the principles and rules of AASB 136, organizations are required to disclose the facts on impairment loss as per paragraph 126. Disclosure with respect to the class of each assets, amount of impairment loss and amount of reversal is required to be mentioned in the financial statements. The companies also required to disclose the events and indicators that enabled to impair the assets along with the facts about the nature of the asset. Further, the entities are also required to disclose the measures of estimate for the tangible and intangible assets with the disclosure on the useful life of such assets (Knauer and Whrmann 2015). Conclusion Based on the discussion on impairment loss it can be concluded that impairment loss reflects the significant economic efficiency of the assets of the companies. Since the efficiency and effectiveness of the asset declines with the constant use in business activities, it is important to measure such value. Accordingly, AASB 136 on impairment of asset regulates the valuation of impairment loss and the principles to recognize the accounting of impairment loss. Companies should analyze and disclose the indicators of impairment loss considering the external and internal sources during the accounting year. Part B: Journal Entries Journal entries in the books of Crossbow Ltd as at 30 June 2015 Dr. Cr. Amount $ 1 Impairment Loss A/c Dr. 29,000.00 To Land A/c 29,000.00 (Being amount of impairment loss on land has been recognized in the income statement of the company) 2 Impairment Loss A/c Dr. 20,000.00 To Goodwill A/c 20,000.00 (Being amount of impairment loss on cash generating units have been allocated to Goodwill of the company) Table 1: Journal entries (Source: Created by author) Workings 1 Impairment Loss valuation for Land Amount $ Carrying amount of Land 200,000.00 Less: Fair value as deducted by cost of disposal (171,000.00) Impairment Loss 29,000.00 Table 2: Impairment loss on Land (Source: Created by author) 2 Impairment Loss valuation for CGU Amount $ Total carrying amount of the business asset 1,680,000.00 Less: carrying amount of Land (200,000.00) Less: Goodwill (40,000.00) Total value of Cash- generating unit 1,440,000.00 Less: Recoverable amount (1,420,000.00) Impairment Loss 20,000.00 Table 3: Impairment loss on CGU (Source: Created by author) Notes As per AASB 136 on Impairment on assets loss on impairment is computed is there are indicators of impairment. In the present case, Crossbow Ltd analyzed indicators impairment as at 30 June 2015 therefore, principles of ASSB 136 are applicable to measure and recognize the impairment loss on assets. According to the AASB 136, impairment loss is determined by deducting the recoverable value from the carrying amount. Further, the recoverable amount is computed as higher of value in use or fair value reduced by the cost of disposal (Buratti et al., 2015). In case of Crossbow Ltd., value in use of land is not provided therefore the fair value reduced by the cost of sale has been considered as recoverable value. Moreover, the carrying amount of land at 30 June 2015 is higher than the recoverable value hence, the impairment loss is required to be recognized. The principles on AASB 136 states the impairment loss to be recognized for cash generating unit and the amount of loss is required to be allocated on proportionate basis. However, the amount of loss shall be allocated to Goodwill first and then the balance amount to be allocated to the other class of assets based on their carrying value (Fchtemeier et al. 2015). Total carrying amount of the asset of the company Crossbow Ltd at 30 June 2015 amounted to $1,680,000 that should be reduced by the amount of Land and Goodwill. The loss on impairment would be calculated on the balance value of cash generating unit, which is higher than the recoverable value as estimated by the company. Additionally, the amount of impairment loss $20,000 would be allocated to Goodwill first but as the entire loss on impairment has been allocated to Goodwill, allocation for other class of asset cannot be done. Reference List Ballas, A., Panagiotou, V. and Tzovas, C., 2015. Accounting Choices for Tangible Assets: A Study of Greek Firms.SPOUDAI-Journal of Economics and Business,64(4), pp.18-38. 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