A Short History of Ethics Essay examples - 1283 Words

In chapters three and four of A Short History of Ethics, Alastair MacIntyre makes a clear distinction between two philosophical doctrines at loggerheads: the Sophists and Socrates. The Sophistic amalgam of personal success, lust and power is constantly interrogated by an interlocutor in an endless plight to reveal Sophistic ignorance, fruitless desires and the right to universal justice. MacIntyre identifies the codes of both parties, and further complements the debate with historic examples to conclude the social success (or lack thereof) and persuasion of both sides. MacIntyre begins by outlining the general amalgam of Sophistic theory: success. The aretà © (virtue) of a Sophist is to be a successful citizen through conforming to the†¦show more content†¦He then reasons that the Sophists believe in a non-moral conventional man; a Homeric persona who is shifted from one era of social acceptance to another (17). MacIntyre also disputes the criteria with which one can be â€Å"natural† and offers the second flaw: To be identified as selfish, unselfish, aggressive, and so on, one must be compared to the norms of the current society; or in other words, one must be described by socially established terminology (18). Therefore, what was to be pre-social/natural actually maintains some form of social likeness to allow for the comparison (or contrast). Sophistic theology is fed only by relativism. This personal truth confuses the difference between philosophy and the actions of a hypothetical natural man. Philosophy, being the quest for the universal truth, involves the philosopher remaining outside of society, yet fully understanding and questioning the social order. However, Sophism fails to distinguish the difference between this philosophical â€Å"standing out† from the way a natural man would act. MacIntyre follows up with the portrayal in Thrasymachean guise, â€Å"The wolf has to wear the sheep’s clothing of the conventional moral values† (18). Sophism accepts this con man behaviour to be moral, although the motives are solely power and pleasure. With this, MacIntyre reveals that the rhetoric of the Sophist must appease the interests of the public. Socrates’ perspectives inShow MoreRelatedLadder1385 Words   |  6 Pagesshow how ones â€Å"beliefs, accurate or not, affect quality of care received, and the importance of health care providers to dispel any misconceptions a patient may possibly have. The subject in this case study â€Å"Mia† jumped to the wrong conclusions. This short paper will use the Ladder of Influence, otherwise known as the â€Å"process of abstraction† to see how she (Mia) jumped to the wrong conclusion of being not wanted, or a burden in the ER came about and how it could have been prevented by putting focusRead MoreMerriem Webster Dictionary Defines Ethics As The Principles915 Words   |  4 PagesMerriem Webster Dictionary defines ethics as the principles of conduct governing an individual or a group; a guiding philosophy (Ethic). Moral concepts governing a groups behavior cannot â€Å"be examined and understood apart from their history (MacIntyre, 1). Behavior that is seen as go od and bad is depicted in ancient literature and poems. Iliad occurs during the Trojan War, circa 500 BC. Socrates (circa 470/469 – 399 BC) is known as one of the founders of modern philosophy; the Socratic Method isRead MoreAnalyzing The Vision Of Short Term Lenders Essay954 Words   |  4 Pagesbeen an increase of payday loans and short-term lenders representing sub-prime lending bussinesses. These institutions specialize in offering fast cash and fast loans, both of which are strongly advertised via different media platforms such as a website, television, andradio stations(Aldohni, 2013). Desperate consumers seeking these short-term financial solutions often end up with long-term financial disasters. The promise of easy credit without a credit history does not come cheap;sometimes costingRead MoreThe Ethics Of Business Ethics757 Words   |  4 Pagesdeciding what to do in certain situations, ethics is what guides an individual to act in a way that is good, or right. Th ose involved in business settings apply ethics to business situations, known as business ethics. It is expected of businesses, small and large, to follow business ethics. There is a particular framework businesses are to follow. However, the reoccurring news headlines of poor business ethics prove differently. Poor business ethics include bribery, corporate accounting scandalsRead MoreAldo Leopold’S Essay â€Å"The Land Ethic† Was Published In1122 Words   |  5 PagesAldo Leopold’s essay â€Å"The Land Ethic† was published in A Sand County Almanac. The short paper confronts the imperfections in the most common approaches in preserving the environment. Leopold’s answer is to develop a new branch of environmental ethics to model humanity’s ever-changing relationship with the environment. Leopold observantly describes the history of ethics, the meaning of community with the land and why it’s appropriate to do so. Toward the end of the essay – as the reader is ready forRead MoreKant s Impact On Ethics1389 Words   |  6 Pageslate 18th century. During this enthusiastic time period, there emerged a strong belief in the ability of human reason to help understand the world and solve its numerous problems- including ethical ones. Kant’s contribution to ethics has been very substantial, and although ethics is the field he’s had the most profound impact on, Kant also spent his time working in other areas, such as metaphysics and epistemology. Metaphysics is defined as â€Å"the branch of philosophy that deals with abstract conceptsRead MoreInfluences on Ethics1031 Words   |  5 PagesInfluences on Ethics: Experience, Media and the History of Ideas Micah Gaither University of Phoenix GEN/480 January 16, 2006 Influences on Ethics: Experience, Media and the History of Ideas: It can be difficult to come up with a method of evaluating decisions and forming unbiased opinions. To understand how ethics are influenced it is important to understand (1) how ethics are formed, (2) which forces are shaping them, and (3) what is a popular method of transmission. Chapters eight andRead MoreOverview of The Responsibility Project1029 Words   |  4 Pagesdiscusses ethics and morality in a modern context. The project is linked to many electronic conversations (blogs) that highlight positive social and organizational issues through role modeling and demonstrations of social challenges of the modern global world. This work will look specifically at a short film associated with ethics and morality as it impacts organizational ethics. (Liberty Mutual Co, 2012) The website responsibility-project.libertymutual.com, links to a group of short films thatRead MoreGenerational Affects in Business Ethics Essay1597 Words   |  7 PagesBusiness Ethics We are experiencing in our work force a changing of the guard, currently there are three generational groups that make up our workforce: The Baby Boomers, Generation X, and the Millennials, who for the past few years have begun to work together. However, what we are discovering is that because of the time frame of their births and the life altering affects during those times, it has influenced the values and objectives of each of these groups, ultimately affecting their ethics and valuesRead MoreThe Ethical Issue Of Physician Assisted Suicide1580 Words   |  7 PagesIn Nicomachean Ethics, Aristotle establishes that â€Å"every art and every inquiry, and similarly every action and pursuit, is thought to aim at some good and for this reason the good has rightly been declared to be that at which all things aim† and explains this through the dialectic of disposition, particularly between vice and virtue. In chapter four, Aristotle affirms that since â€Å"all knowledge and ev ery pursuit aims at some good†, we inherently seek the highest form which is known to both the masses

Re-Appropriated Fashion - 974 Words

Re-appropriated Fashion Cultural re-appropriation is extremely predominant in society today, especially in regards to fashion. One only needs to wait a couple decades after a trend goes out of style to eventually see its return into the hegemonic world. Many of the clothes in my own closet are derived from an ancestor that held an actual function or symbolism which over time has been recreated into a piece of clothing that is nothing more than a mainstream aesthetic apparel. High-waisted shorts were reintroduced in 2011, and oddly have been embraced by young women all across the nation, despite the previous norm of low-rise denim. Levi brand jeans first manufactured this unique style of short apparel in the early 1940s for women who†¦show more content†¦The cross is a highly respected symbol and having the cross laying on its side defeats the true symbolism of the cross. The upside down cross also found on clothing and accessories is highly disrespectful to the Christian Catholic religion for Saint Peter was crucified on an upside down cross for being a believer of Christ. People that have no cultural belief or understanding of the original cultural significance are using these items and stripping away the religious aspect and the true meaning of what it truly signifies in Catholic/Christian churches. Western society has an extensive fashion history, and history has a tendency to repeat itself. Re-appropriation destined to exist, and perhaps e ven increase with the growing access to different times and cultures that the world has gained through the power of technology. However, there is a fine line between modernizing an old style and commodifying an ethnic group. The difficulty is finding a way to clearly define that line. Our hegemonic generation is taking bits and pieces from different cultures and putting them together— a form of counter-bricolage. However, this method does not help the generation find a new meaning or a meaning at all. As Sturken and Cartwright wrote, â€Å"†¦We can see how mainstream culture, through the processes of hegemony and counter-hegemony, is constantly mining the margins of culture for meaning† (70). . WorkShow MoreRelatedThe Debate Over Unauthorized Use Of A Persons Art Work1599 Words   |  7 Pagesknow the definition, The MOCA in Los Angeles states, â€Å"To appropriate is to borrow. Appropriation is the practice of creating a new work by taking a pre-existing image from another context—art history, advertising, the media—and combining that appropriated image with new ones. Or, a well-known artwork by someone else may be represented as the appropriator’s own. Such borrowings can be regarded as the two-dimensional equivalent of the found object. But instead of, say, incorporating that â€Å"found† imageRead MoreImpact Of The Internet On Public Sphere Essay1619 Words   |  7 Pagesavailable to readers’ comments and online social networks, specially Facebook and Twitter, constitutes the two main territories we inquire in order to explore discourses on abortion and violence against women, paying close attention to those which (re)produce and reinforces gender stereotypes, include and circulate violent portrayals, and mobilize discriminatory content. How #NiUnaMenos became #NadieMenos and a no-so-subtle â€Å"pro-life† message In October 19, 2016, hundreds of thousands of womenRead MoreCultural Appropriation And Its Effect On Society Essay1505 Words   |  7 Pages(whites), and is seen as stripping it of its importance and intellectual properties.Cultural appropriation, it is something that we as a people should not accept nor should we ignore it.For it has been committed on many platforms such as music and fashion, and is a way to keep black people oppressed by stereotypes and strip them of their pride. Over the years cultural appropriation has become the norm in the music industry. Since the 1950s white musicians have been banking off of other culturesRead MoreThe New Black Of Music1280 Words   |  6 Pagestowards Azalea, especially during award shows, like the Grammys shows is bad for the community. Banks boldly states during her HOT97 album promotion radio interview: When they give these Grammys out, all it says to white kids is: oh yeah you re great, you re amazing, you can do whatever you put your mind to. And it says to black kids: you don t have s---. You don t own s---, not even the s--- you created for yourself, and it makes me upset. As hip-hop becomes more commercialize, the outlet forRead MoreThe People s History Of The United States Essay1442 Words   |  6 Pagespiss-poor in the realms of consensual and non-fetishizing miscegenation people didn t invent, they stole and tied up the trail in court and copyright. Betty Boop, The Lion Sleeps Tonight, almost all of the 20 s and 60 s today s rap tomorrow s fashion everything in between, and that s just from black people. I learned the hard way that whether it’s the prison community or the Asian American community, the academy will close ranks to keep that experiment with reality out. In a short period of timeRead MoreCultural Convergence And Cultural Culture2176 Words   |  9 Pageshappens unconsciously when two peoples share habits throughout their interaction. Culture Appropriation (CA), usually occurs consciously, when once people steal aspects of another s culture without giving them the credit. CA can vary from hair styles, fashion, language music and can pertain to ANY race. In the simplest form, cultural appropriation is theft.Culture is used to help affirm identity. CA takes away the significance / meaning of aspects of a culture and makes it into a trend, thus making theRead MoreCloud Computing : Information And Software Management Essay1262 Words   |  6 Pageselectronic grid over an Ethernet or the Internet. Cloud computer came into picture portraying an IT service model, which delivers a set of convenient, on demand and configurable computing services and resources to clients over a network in a self-service fashion, independent of device and location service provider interaction. Purpose and Characteristics The primary purpose cloud computing is to provide services under the settings of the modern IT environments. This requires increasing availability of servicesRead More Fashion and Reflexive Advertising Essay example3369 Words   |  14 Pagesalienated...and because the number of ads continues to increase (clutter), advertising has undermined its own effectiveness by unintentionally negating the ability and the desire of viewers to respond (Goldman and Papson, 83). Advertisers have appropriated this post-modern discourse of alienation, giving it a sign value that they can attach to their product. Alienation consequently becomes a means through which advertisers can differentiate their product; consumers can claim to distance themselvesRead MoreFeminism Is Not A Woman s Rights1583 Words   |  7 Pagesoff 3.5% from the first half of 2002. And that s despite adding drivers. (White 1) The per gallon excise tax in CA is 39.2 cents; this goes to maintaining roads and providing public transportation. If California levied a new temporary tax, or re-appropriated the earnings from the current taxes levied, a program providing a citywide particle scrubbing system could be paid for in a year and a half. At a estimated cost of $100,000 per unit- and the equivalent scrubbing of 250 cars, the amount of vehiclesRead MoreCultural Appropriation Is Not Inevitable And Not Ethical1754 Words   |  8 PagesRelevancy for target audiences is a large aspect of marketing to maintain interest within the target market. However, ethical and moral considerations need to be understood when using aspects of other cultures, especially when re-selling and mass marketing ideas that emerge organically within society (mainly minorities). Ethics can mean many different things, so in this essay there will be a general focus on cultural appropriation including basic information on why it is wrong and a comparison of

Communication Modes Free Essays

Communication There are other types of communication that are beyond the four basic types: face-to-face communication, spoken communications that is transmitted electronically, personally addressed written communication, and impersonal written communication. There is also visual communication. Visual communication is visual display of information, like maps, photos, signs, symbols and designs. We will write a custom essay sample on Communication Modes or any similar topic only for you Order Now Television and video clips are the electronic form of visual communication. An employee that has performed in an outstanding, above-the-call manner would be given a face to face meeting, which may include a company-wide email or a public presentation to show appreciation. Face to face communication will project the sincerity and honesty of the employee’s hard work. They will be able to visualize the verbal and non-verbal cues of the manager. The public presentation of appreciation would also show other employees how hard work is rewarded in the workplace, and be a motivator for high production; including a more cohesive feeling of teamwork throughout the company. The use of a company-wide email would allow other employees to see that hard work can be rewarded by public recognition. In order to capture the attention of the employees receiving the email the salutation of â€Å"Dear Company XYZ Team Member,† to give it a more personal and endearing feel. The most effective method to communicate a new policy on the use of cell phones would be impersonal written communication. The down-side of using this type of communication is that since it is not personally addressed to the receiver they may not read the email. If the employee does not read the email and is in violation of the new cell phone policy; it is ultimately the employees’ responsibility to stay current on new policies and procedures instituted within the company. In the event that an employee is found violating the new policy a face-to-face meeting would occur. This would include at the least a verbal reprimand or according to company policies the level of reprimand that is required. An employee that is repeatedly late for work always requires a face-to-face eeting. There is no other form of communication that is effective in this situation. The employee must be able to see the verbal and non-verbal cues of the manager conveying the seriousness of the employee’s employment. The manager should find out what is the root cause of the employee’s non-compliance with the attendance policy. The employee could be having timing issues with a babysitter; the employee could be oversleeping due to a second job, or not leav ing home in time to allow for potential traffic issues. The manager would be required to reprimand the employee according to company policy, which could be an oral warning up to and including termination, depending on the magnitude of the attendance policy violation. An employee that has a child that has been injured should always communicate face-to-face. The manager should go to the employee’s workspace and ask him/her to come with them to their office or other private space. This cannot be communicated over the phone; even if the manager is off-site they should call and appoint another member of the management team to convey the message to this employee. References Batson, T. R. , Neff, B. J. (2007). Business ethics: Sunday ethics — Monday world. Marion, Ind. : Triangle Publishing. R, A. (n. d. ). Four Types of Communication. Buzzle. Retrieved October 28, 2012, from http://www. buzzle. com/articles/four-types-of-communication. html How to cite Communication Modes, Essay examples

Control Of One Or More Than One Businesses â€Myassignmenthelp.Com

Question: Discuss About The Control Of One Or More Than One Businesses? Answer: Introducation Business Combination It is defined as the contract or the happening by which any person receives the control of one or more than one businesses (AASB, 2015). The person or the entity which controls the business is known as acquirer and the entity whose business is being obtained is known as acquire. AASB 3 as prescribed the acquisition method of accounting in case of the business combination. Following are the steps involved in the acquisition method: An acquirer shall be identified. Though it is very clear and precise but in some cases it requires the provisions of the standards to identify the same. For instance two existing Companies decide to form new company to acquire both the companies. he date of acquisition of the business shall be identified. All the assets acquired and all the liabilities considered shall be recognized and measured along with any non controlling interest. After that the either the goodwill be recognized or gain from bargain purchase will be recognized. The company has disclosed the same method (Company official Website). Goodwill Yes, the company has reported the goodwill of $17240 thousands as on 30th of June 2016 and $11266 thousands as on 30th of June 2015 (Company official Website; Fridson, 2015). Goodwill is defined as the asset which is recognized after the business combination and it represents the amount of the economic benefits that will arise in future from the assets acquired in business combination which are unidentifiable and non separable. Following are the circumstances in which goodwill can be recognized: If there is probability that the economic benefits will accrue to the company in future and It consists of the value which can be easily and reliably measured. Goodwill is measured equivalent to the excess of amount paid for acquiring the assets of business of the other company measured which were fair values. Gain from Bargain Purchase The event of the bargain purchase is the very rare phenomena. As per Paragraph 34 of AASB3, the gain from bargain purchase is the amount equal to the fair value amount of net assets over the purchase cost that acquirer is ready to pay including the non controlling interest. The situation generally occurs when the seller is under pressure to sell the entity. Amortization and Impairment of Goodwill: No, the goodwill has not been amortized as per note number 11 of the annual report and it cannot be amortized as per the statement number 142 of the Financial Accounting Standards Board (FASB, 2012). As per the statement amortization of goodwill is against the conceptual framework of accounting. Yes, goodwill is subject to the impairment. As per note number 11 of the annual report, the goodwill is tested for impairment on an annual basis or on frequent basis depending upon the nature of business and market conditions. It is tested when events indicates that the carrying value of the goodwill is impaired. The company has not impaired the goodwill (Company official Website). Reversal of Impairment Loss: No, as per the paragraph number 124 of the International Accounting Standards number 36, the reversal of impairment loss on goodwill has been prohibited (IAS, 2004). The reversal has been prohibited even when the indicators exists that impairment loss recognized earlier are now does not exist. The reason for prohibition that the International Accounting Standard Board has given is that increase in the goodwill after recognizing the impairment loss will not be considered as the increase in the purchased goodwill rather it will considered as increase in the internally generated goodwill. Application of AASB3 and AASB10 Business Combination is defined as the transaction or the event through which any person receives the control of one or more than one businesses. The business combination also includes the two terms as true mergers and mergers of equals but they are very rare in the normal practice. (AASB, 2015). Financial Statements in the consolidated form are prepared in case where the one entity has the control over other company in terms of the voting rights and have the significant influence through which it can affect the decision of the company (AASB, 2011) The Company carrying the control and power is the holding company and the another one is the subsidiary company. There are two cases for Company A and Company B: Company A obtains control through the purchase of all equity shares of Company B. In this case the AASB 10 on consolidated financial statements shall apply because the company A has not acquired the company rather gained the control over the other company in terms of the voting rights. Company A purchased all the assets and assumed all the liabilities of Company B. In this case the AASB 3 on business combination shall apply as the company A has acquired the company B in all respects. Consolidated Group Yes the company is a part of the Consolidated Group. As per note number 17 of the financial statements of the company, there are nine group companies which have comprised the group. The note number 16 of the financial statements has mentioned the parent entity information containing the financial position of the parent entity as on 30th of June 2016 and other related disclosures (Company Official Website) Control and Significant Influence- Control is authority to administrate and manage the financial and non financial policies including operating policies of one organization by another organization so that the later one can have benefits and advantages from its business operations. On the other hand, Significant Influence is command to take part in financial and non financial procedures and policies including operating policies decision making of one entity by another entity. In the company under consideration, near map has control over other entities and does not have any significant influence in any other entity. Financial Statements in consolidated form are formed by Investor entity by combining all the items of financial statements of subsidiary company in line by line manner by simply adding the values as on reporting date. As per AASB 127, the following is the process involved in consolidating the financial statements of the holding entity and subsidiary:- Value of investments in subsidiary shown in the Assets of the parent company along with value of equity hold by main company in the accounting books of wholly owned company should be removed and not taken into account while preparing the same. Recognition of minority interest in the statement of income and expenditure for the period under reporting. Separate recognition of the interest of holding in the subsidiarys net assets from the parents shares in the equity. The minority interest in net assets includes amount calculates as per AASB 3 as on the date of acquisition and share in equity by minority as on the date of business combination Common balances for Assets, Liabilities, Income Expenses will be presented in the financial statements. Preparing the Consolidated Financial Statements Acquisition analysis plays important role in the preparation of the consolidated financial statements of the company. The analysis consists of not only indentifying the value of the net assets of the company so decided to purchase but also to identify whether it is feasible for the parent entity to make the company as its subsidiary and takes it into the consolidated group. The analysis provides the market insights and image of the company and the value of the shares that the parent entity will have to pay. The subsidiary assets are revalued in the following circumstances: When the parent entity loses control over the subsidiary. The parent entity will recognize the fair value of the amount of the share that the parent entity still holds after losing control. The fair value is measured in accordance with AASB9. Associates- As per the AASB, 128, an associate is defined as company upon which the investor investing in the company gains control over the company. The control is defined as the investors exercising the significant influence over the decision made by the company (AASB, 2011) No the company does not have any associates as reported in the financial statements of the company. The information is as per the annual report of the company. Investment in Associates- As per AASB 128, the Equity Method of accounting is used by Investor Company to recognize and present the investment in associates. As per this method, initial recognition of the investment is associates is done at the cost and after that revaluations have done to increase or decrease the carrying amount of investment to record the profit or loss of investor in investee, to record the dividends and to record the interest from other comprehensive income. Equity method is used in every situation to record the investment in associates apart from the following: When the investment in associate is recognized as per AASB 5 and held for sale Exception has been provided as per AASB 127 to a parent company who also has investment in associate to prepare consolidated financial statement When the investor has informed by voting and no objection has been received from any investor for not applying equity method and the investors securities are not listed or traded in any market and investor has not filed any application for new issue in the public and the investor is preparing and presenting the consolidated financial statements as per AASB and IFRS Yes, as per AASB 128, the equity method need not to follow as exception has been given to the parent investor. Joint Arrangements Joint arrangement as per IFRS 11 is defined as the arrangements where the two or more entities have the joint control over the operations of other entity. No the company is not the party of any joint arrangement (IFRS, 2012). Joint Control and Joint Operations - Joint control means sharing of control through contract or agreement or arrangement in which any decisions about the activities of arrangement can be taken with the consent of both the parties on unanimously basis. Joint venture is the joint arrangement in which parties have a right over the net the assets of the arrangement and on the other hand joint operation is the joint arrangement whereby parties to joint arrangement has rights over the assets of the arrangement and have obligations for the liabilities of the arrangement. Judgment of the parties bifurcate a joint arrangement as joint venture or joint operation. A joint operator in the joint arrangement accounts for all the assets, liabilities, incomes and expenses in relation to the degree of the participation in the joint venture and joint operations so concerned. References AASB, (2010), AASB 1013 Accounting for Goodwill retrieved from https://www.aasb.gov.au/admin/file/content102/c3/AASB1013_6-96.pdf on 12/09/2017. AASB, (2011), AASB 10 Consolidated Financial Statements retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB10_08-11.pdf accessed on 11/09/2017. AASB, (2011), AASB 128 Investments in Joint Ventures and Associates retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB128_08-11.pdf accessed on 11/09/2017. AASB, (2015), AASB 3 Business Combination retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB3_08-15.pdf accessed on 11/09/2017. AASB, (2015), AASB 138 Intangible Assets retrieved from https://www.aasb.gov.au/admin/file/content105/c9/AASB138_08-15_COMPoct15_01-18.pdf accessed on 11/09/2017. Company official Website ,available on https://www.nearmap.com.au/about accessed on 10/09/2017 FASB, (2012), Goodwill and Other Intangible Assets retrieved from https://www.fasb.org/summary/stsum142.shtml accessed on 11/09/2017. Fridson M, (2015), Financial Statement Analysis, retrieved from https://books.google.co.in/books?id=Iha4OzyPN48Cprintsec=frontcoverdq=online+free+books+on+presentation+of+financial+statementshl=ensa=Xredir_esc=y#v=onepageqf=false accessed on 11/09/2017. Hove M, (2016), Consolidated Financial Statements An International Perspective, retrieved from https://books.google.co.in/books?id=BcgtnlDHsXcCprintsec=frontcoverdq=online+free+books+on+consolidation+of+financial+statementshl=ensa=Xredir_esc=y#v=onepageqf=false accessed on 11/09/2017. IFRS,(2012), Joint Arrangements, retrieved from https://www.iasplus.com/en/standards/ifrs/ifrs11 accessed on 11/09/2017. IAS Official Website, (2004), IAS 36 Impairment of Assets retrieved from https://www.iasplus.com/en/standards/ias/ias36 accessed on 11/09/2017