What Is The Types Of Music - 1587 Words

English 2 Jessica Cao 2/21/16 What is the types of music? Music became an important thing since i was really young.It grew up with me together and it brings me a lot of things that other things can’t give me.Now,let me tell you all about what i learned from music,and my feeling with music.I found there are many different types of music.And every type of music brings listener different feelings.Types makes music totally different. If i am a narrator,then music is like a main character in my life.Actually because of the environment of my family,they let me start learning drawing when i was 7 years old.They made me feel like drawing is my one and only hobby.But when i grew up,music†¦show more content†¦Its origins were lost in the early decades of colonization, when the folk dances (Scottish reels, Irish jigs, and square dances, the poor man s version of the French cotillion and quadrille) and the British ballad got transplanted into the new world and g ot contaminated by the religious hymns of church and camp meetings.Here is the types,Early Country Music or Mountain Music,Blue Grass Music,Traditional Country music,Cowboy and Western music,Western Swing,Honky Tonk,Rockabilly,Nashvile Sound,Country Rock,Bakersfield Sound,Outlaw Country,New Traditionalist,Texas Country,Alternative Country,Contemporary Country.Fifteen types total,that is a big family.(Piero scaruffi) From then on, I begin to find out how many kind of music we have,i found there are blues,classical music,country music,electronic music,jazz,latin music,pop music,metal music,punk music,rap,reggae music,rhythm and blues(RB) and rock.14 kinds of music.(different types of music)Every kind of it have more small divide.For blues,i got Piedmont blues or East Coast blues,Jump blues,Chicago blues three branch.Blues is a genre and musical form that

College Education Degrees Outweigh Debt - 873 Words

The average college student acquires over $29,000 in educational debt. The debt of American college students has been steadily on the rise. Tuition has been increasing while the average American families’ income has been decreasing. Some students qualify for federal grants; however, the majority of money used to pay for college is debt that has been borrowed from private lenders. Students who qualify for federal grants must still depend on private lenders to fund their education. â€Å"Seven in ten seniors graduated with student loan debt, and a fifth of that debt was owed to private lenders, which often charge higher interest rates.† (CNNMoney) Most students enroll in college to better their lives, provide a more stable environment for their†¦show more content†¦Repayment plans can also be differed while still attending school. According to an article by, Scott Cohn at CNBC, â€Å"There’s a lot of similarities between what’s happening with stude nt loans and the housing crisis. But there is also a key difference; unlike a mortgage, in which a borrower can refinance or -at worst-face foreclosure and bankruptcy, student loans do not go away.† Restructuring or refinancing student loans can prove to be difficult. However, most lenders are willing to work with students and graduates who are in contact with them and attempting to pay down their debts. Many college students are lower income learners, and the increased demand for borrowed funds is being stretched to the breaking point. The current job market is not supplementing the income needed to repay the loans at the rate in which they are being borrowed. The job market for current graduates is the worst in a generation, and with the increase in borrowed money, some fear that the whole educational system is spiraling downward. The creator of this visual argument used a playful cartoon to depict a very serious and controversial subject. Student loans affect a huge majorit y of college graduates. By using the medium of a cartoon, the creator engages his audience by making the argument easily relatable. An argument, when clearly aimed at a particular audience and adhered with humor, has the desired effect of the viewers. By taking a serious topic and adding humor, it makes theShow MoreRelatedAt This Point In America, There Is An Increasingly Intense1194 Words   |  5 Pagesincreasingly intense debate about if education should be a right or a privilege. This decision can be discussed between Americans but for significant impact, the federal and state governments must act. Since Americans value the chance at an education so much, the cost for that said education should not be so expensive that it outweighs the rewards. Students in college now are accruing tens of thousands of dollars in debt. Some may not even earn their degrees. 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In the beginning of 2015, Corinthian College, a large for profit incorporation, was closed for lawsuits of fraudulent statistics of placement rates to jobs after graduating. Placement rates are the jobs that students have received through their degrees, and Corinthian Colleges would advertise the amount of graduates that have been hired in their field. The schools publishedRead MoreIs College Worth It?1425 Words   |  6 PagesImportance of a College Degree There is no simple answer to the question â€Å"Is College worth it?† Where some degrees pay for themselves while others simply do not. Many students are contemplating whether or not to take on huge student loans, because they are constantly told that college is the gateway to the middle class and the way to a secure and steady income. So the questions still on the mind is â€Å"Do the benefits of college still outweigh the costs?† I believe that although college brings heavy

Corporate Account and Business Combination

Question: Discuss about the. Answer: Introduction Business combination can be done by the combination between two or more companies for better advancement of resources, achieving economies of scale, to better able to compete with the competitors or to achieve the target of becoming the industry leader (IFRS foundation). Business combination is suggested for a company in forming makeover. It can be exercised between any suitable characteristics like combination between a labor intensive company and capital intensive company. It is usually suggested to a corporation to enable it in targeting big market, and having comparatively bigger market share and forming monopoly in the industry, it can also be done to Witten the goodwill or market share enjoyed by the competitors (Whittington Delaney, 2010). Business combination Business combination is a practice which is commonly adopted now days by companies. In this a business is acquired by the other company. The business who has acquired the other company is called as the acquirer, whereas the business which is acquired is called as the acquiree. In business combination, there can be combination between two or more that two companies. The business combination can be done by acquisition, merger and takeover (Mc Graw Hill Higher Education, 2013). For business combination, a business must qualify the characteristics of a business. A business is an entity which is governed by the managers for the purpose of earning profits, providing dividends to its shareholders, and other economic benefits which needs to be distributed between the members, government, owners and participants. It is also required by the law that after business combination the company has to strictly follow the going concern concept that is the company should not liquidate its business just after the combination (Chartered education, 2016). Methods to business combination There are three methods of business combination that are purchase method, acquisition method, and new entity method, turnover. Merger method (pooling of interest method): it is one of the simplest method. In this method the net assets of the acquiree company and the acquiring company are taken at the book value that is the value at which the assets are recorded in its financial statement, they are added together to present the financial statements as consolidated financial statements. Under this method the companies which were under merger process may continue their business after it also. Acquisition method: this method is adopted to have control over the selling company assets and its operations. In this method only one company is in existence after the business combination that is the acquired company. Here the fair value given to the selling company in exchange of its operations, whcih is known as net consideration. If net consideration is greater than the value of the net assets (assets less liabilities excluding share capital), it is termed as goodwill (Business combinations and non controlling interests). New entity method: in the earlier methods discussed that is merger method and acquisition method the values to be entered in the consolidated financial statement is taken at the book value. But in case of new entity method the values taken in the consolidated financial statement are taken by converting them into the fair values that is the value on acquisition date (business combination, 2017). Steps to business combination If business combination is done by acquisition, the steps need to be followed are: Identification of acquirer: the acquirer is the company who has acquired or purchased the existing business, as after the acquisition, the acquired company will be known by the acquiring company (Lee, 2006). Hence it is very necessary to identify about the acquirer. Determination of acquisition date: this is the date on which the business is acquired or the final settlement between the parties has been done. Apart from this it is also necessary because on this date only the fair value of the assets and liabilities would be calculated. For calculating pre acquisition and post acquisition dividends, acquisition date is required, as calculation is different for both. The fair value is the sum of money which the purchasing company has to give to selling company for its business. The fair value must be calculated by IAS12 keeping in mind. Recognition and measurement of asset and liabilities of the acquiree: the information which must be known by the acquirer company, regarding the target company business is the value of asset, liability and non controllable interest in its balance sheet and their fair value in the market if they can be calculated effectively and efficiently. In asset the information must be known are of intangible assets, if they can be identified separately and could be measured with full accuracy. They should be accounted by keeping in consideration of IAS 38. In the calculation of purchasing cost the expected future cost should be excluded because it is not compulsory for the acquirer business to pay them off. Apart from that contingent liability must be taken into consideration by keeping in mind the standards set by IAS 37. This is usually occurred when the selling company is in a legal dispute. While in the case of measurement of assets and liabilities, they should be calculated separately by keeping in mind the fair value on acquisition date. While controlling the purchasing price apart from the value of asset, liabilities, share capital, the mentioned things must be known that are, contingent cost that may be in the form of legal charges, profit or loss arose during the process of business combination, deferred cost should also be kept in mind this is the cost which arise due to interest rate on loans, sources of finance available to the selling company (American bar association, 2008). Recognition and measurement of goodwill: goodwill can be measured by subtracting the value of net assets from the summation of consideration paid and the value of non controlling interest. This can better be understood by quoting an example: A company p wishes to acquire S on an interest of 80% in S ordinary shares Neuhausen, Schlank Pippin, 2007). The fair value of S assets and liabilities is estimated at 600, while the fair value of non controlling interest that is (remaining 20% holding of its ordinary shares) is 185. Hence the calculation of goodwill is done as: Particulars NCI on fair value NCI on net assets consideration transferred 800 800 NCI 185 120 total 985 920 net assets 600 600 goodwill 385 320 Importance of business combination Business Combination helps the business to meet the competition from its competitors and from its respective industry. It enables the company to raise the value of its share capital by increase in its share price in market. It also helps the company in production at large scale, by this economies of scale can be achieved, and the unit price of the goods and services offered would be comparatively less than before. Operating cost can also beget reduced, the acquirer company would be able to run the company as an industry leader, hence price stability can also be followed, standardization in products and services can also be followed ( Dagwell, Wines Lambert, 2012). Importance of knowing the acquirer It is necessary to know about the acquirer companys ownership, its operations and management style, because it is the only one who will be running the organization on behalf of the acquired company, all the assets and liabilities would be transferred to the acquirers company, the shareholding would be transferred to the new company that is the purchasing company, and by this voting rights of both the companies (majorly of selling company) would also be changed. Apart from that after business combination it will be the acquiring company mangers and board of directors who would be controlling the board (Deliotte, 2017). Level of control Control can be exercised by buying the assets; by this it will give the asset control to the buyer. Or it can be exercised by having control on all over the corporation, by this the purchased company can be termed as subsidiary and the acquirer company can be termed as holding company. Control can be termed as when acquiring company has control over the financial and operations of the purchasing company. It can be said when the purchasing company can exercise the powers like control over 50% of its shareholding, control over the finance and operations of the selling company as required by the law, authority to remove or appoint the board of directors (Burton Jermakowicz, 2015). ). Hence examples of level of control can be assets, by having control over operations in finance and operations. Members rights Before indulging into business combination, the board of members and directors must take the approval of the shareholders, and especially those who have at least two third of the stock holding. It is required that the company must inform its shareholders that they are thinking of merger and acquisition with mentioning the target company (Complied Accounting Standard, 2006). After the shareholders consent only the proceedings can go further. The members or shareholders can exercise their voting rights in the meetings conducted by the board of directors, or annual general meeting, as the case may be. There should be at least 75% shareholders in favor of the companys decision (Tong, 2013).They must agree to all the terms and conditions set for the merger and acquisition. There should also be consent taken for the protection and payment to the liability holders. It is the right given to shareholders that either they can transfer their shares into the purchasing company or they can take p ayment in exchange for their share holding (Business combinations: comptrollers licensing manual 2006). It is the liability of the directors and board to comply with this requirement, and if they got failed in compliance they personally should be liable to the company stockholders and creditors. All the rights which are exercised by the shareholder must be followed by the rules and regulations formed by the law, and there should be benefit as a whole to shareholders and the company (Lambert Gerhard,2017). Facts to be Recognized by the Acquirer In case of business combination, the things to be known by the acquirer regarding acquiree are the time it has been into the industry, the net consideration to be calculated, as it would be the exchange price of the business of acquiree, it is suggested that business combination must be done between those companies which can lead to strategic fit that is which can generate values to both the acquirer and acquiree. These are the assets that can be named as non controllable assets. A company presents non controllable assets in its consolidated financial statements in equity that is when the company separates the equity from its owners. When the company has deficit balance it is also termed as non controllable assets. Following are the examples of some companies: Examples of intangible assets in business combination are those which give future benefits like goodwill, licensing, third party contract. Conclusion The motive which can be derived from the business combination is to fill in the gap between the expected and the actual performance of the company. Corporate managers must ensure that the result of business combination results into positive for the companies involved, that is strategic fit should be achieved. It can be any form whether it is resources, technology, and market. There is not any suggested business combination given by the law, but it is required that all the parties related to the combination whether it is shareholders, owners, creditors, and other stakeholders, all should be benefited. Apart from that it is also suggested that combination should not be done by threatening or at the gun point, rather there should be consent of all the related members. References AFN staff writers.(2014). Food and beverage mergers and acquisition in Australia in 2014. Retrieved by https://www.ausfoodnews.com.au/2014/12/23/food-and-beverage-mergers-and-acquisitions-in-australia-in-2014-2.html American bar association. (2008). Model business corporation act annotated, edition 4th, volume 1 Burton,G,F Jermakowicz,E,K,.(2015). International financial reporting standards: a framework based perspective, Routledge, Business combination, chapter 3.(2017). Retrieved from https://www.pearsoned.ca/highered/divisions/virtual_tours/beechy/03-Chapter03.pdf Business combinations and non controlling interests: application of the U.S. GAAP and IFRS standards.(2014). accessed from https://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc-business-combinations-noncontrolling-interests.pdf Business combinations: comptrollers licensing manual,(2006). Retreived from https://www.occ.gov/publications/publications-by-type/licensing-manuals/bizcombo.pdf Chartered education, 2016, The 4 step acquisition method for business combinations under IFRS3. Retrieved from https://www.charterededucation.com/ifrs/the-4-step-acqusition-method-for-business-combinations-under-ifrs-3/ Complied Accounting Standard,(2006), AASB 3, Business Combinations, commonwealth of Australia. retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB3_07-04_COMPjun05.pdf Dagwell,R,. Wines,G,. Lambert,C,.(2012). Corporate accounting in Australia, Pearson Higher Education, Australia Deliotte, (2017), IFRS 3- Business Combination. retrieved at https://www.iasplus.com/en/standards/ifrs/ifrs3 IFRS foundation: TraiMethods to business combinationning material for the IFRS for SMEs, Module 19- Business combinations and goodwill, London. Retreived from https://www.ifrs.org/IFRS-for-SMEs/Documents/IFRS%20for%20SMEs%20Modules/Module19_version%202013%20(final).pdf Lambert,C Gerhard,F,.(2017), what form do the business combination take, retrieved from https://www.homburger.ch/fileadmin/publications/MAACH02.pdf Lee,C,F,.(2006), Encyclopedia of finance, Springer science business media, USA Mc Graw Hill Higher Education, (2013), Modern Advance Accounting in Canada. Retrieved from https://highered.mheducation.com/sites/007105152x/student_view0/chapter3/what_you_really_need_to_know.html Neuhausen,B,S,. Schlank,R,. Pippin,R,G,. (2007). CCH accounting for business combination, goodwill and other intangible assets, CCH, Chicago Tong,T.L, (2013), consolidated financial statements, international edition, CCH Asia Pte Ltd Whittington,O,R Delaney,P,R.(2010 ).wiley CPA exam review, American institute of certified public accountants, inc, New Jersey

Ryan Strassburger SAE Coming Of Age October 10, 1996 A Lesson Before D

Ryan Strassburger SAE Coming of Age October 10, 1996 A Lesson Before Dying In A Lesson Before Dying, Mr. Grant Wiggins' life crises were the center of the story. Although he was supposed to make Jefferson into a man, he himself became more of one as a result. Not to say that Jefferson was not in any way transformed from the "hog" he was into an actual man, but I believe this story was really written about Mr. Wiggins. Mr. Wiggins improved as a person greatly in this book, and that helped his relationships with other people for the most part. At the start of the book, he more or less hated Jefferson, but after a while he became his friend and probably the only person Jefferson felt he could trust. The turning point in their relationship was the one visit in which Jefferson told Mr. Wiggins that he wanted a gallon of ice cream, and that he never had enough ice cream in his whole life. At that point Jefferson confided something in Mr. Wiggins, something that I didn't see Jefferso n doing often at all in this book. "I saw a slight smile come to his face, and it was not a bitter smile. Not bitter at all"; this is the first instance in which Jefferson breaks his somber barrier and shows emotions. At that point he became a man, not a hog. As far as the story tells, he never showed any sort of emotion before the shooting or after up until that point. A hog can't show emotions, but a man can. There is the epiphany of the story, where Mr. Wiggins realizes that the purpose of life is to help make the world a better place, and at that time he no longer minds visiting Jefferson and begins becoming his friend. Mr. Wiggins' relationship with his Aunt declined in this story, although it was never very strong. His Aunt treated him like he should be a hog and always obey, yet she wanted him to make a hog into a man. His Aunt was not a very nice person, she would only show kindness towards people who shared many of her views, and therefore was probably a very har d person to get along with. The way Mr. Wiggins regarded his relationships most likely would have been different were he white. Mr. Wiggins feels, and rightly so, that several white men try to mock or make a fool of him throughout the story. This was a time of racial discrimination with much bigotry, so if the story took place in the present, it would be much different. In fact, there probably would have not even been a book because in the modern day, and honest and just jury would have found him innocent due to the lack of evidence. It wasn't really clear what sort of situation Mr. Wiggins was in regarding money, but he could not have been too well off because he needed to borrow money to purchase a radio for Jefferson, and he commented about the Rainbow Cafe: "When I was broke, I could always get a meal and pay later, and the same went for the bar." I suppose he had enough money to get by, but not much extra. As the book progresses he probably had less money to work with due to the money he was spending to buy the radio, comic books, and other items for Jefferson. Mr. Wiggins seemed to be well respected by the community, and he felt superior to other African Americans because he was far more educated than they were. That makes Mr. Wiggins guilty of not practicing what he preaches, although Jefferson probably made it clearer to him that the less intelligent are still humans with feelings. At the start of the book, Mr. Wiggins did not understand this. He went to visit Jefferson because Miss Emma and his Aunt more or less forced him to do it. He really had no motivation except that he would be shunned by his Aunt if he did not comply. The whole process of Mr. Wiggins' development and the plot of this story both spawn from the crimes of