What is Federalism and How Does It Relate to State...

Federalism could be portrayed in three general ways, unitary, con-elected, or a hybrid of the two (Bardes, Shelley II, Schmidt, 2011). In the United States, we like a cream between unitary and con-chose schemas, which we insinuate as a chose skeleton. To better like our system we ought to first assess interchange sorts. An unitary skeleton is described as a system in which general force is controlled by a robust central government (Bardes, Shelley II, Schmidt, 2011). The con-chose model embodies an assembly of free states with extensive powers united with an obliged controlled central government much like the European Union or the Articles of Confederation America (Bardes, Shelley II, Schmidt, 2011). the Federal schema model is†¦show more content†¦traditionally, the states hold any energy not designated to the focal government or especially denied to the state by the Constitution (Longley, 2013). In any case that is not the breaking purpose of a states strengths, they have a mixture of rights to limit. States have the right to issue licenses, manufacture close-by governments, conduct races, and authorization adjustments to the Constitution to name several (Longley, 2013). An interchange noteworthy right a state holds in a chose structure is police powers, which is the ability to authorize for the general welfare and open wellbeing (Longley, 2013). Each one state moreover has the right to structure and manage a nearby armed force for open security (Bardes, Shelley II, Schmidt, 2011). while each of the two power structures said above are divided specimens of unitary and nonfederal skeleton demonstrates, the federalism crossbreed is evident in the conferred and blocked strengths communicated in the US Constitution. The concurrent strengths of our system fuse the ability to: authorize banks and organizations, get stores, manufacture roads, controlling and social occasion obligations, and making a court structure (Longley, 2013). While these are not by any methods the main controls that are conferred, it showsShow MoreRelatedManaging Up Unit 1 Psmp Assignment Wanna Case Study Review Essay2252 Words   |  10 Pages‘Improving federalism: drivers of change, repair options and reform scenarios’, Australian Journal of Public Administration, vol. 66, no. 3, pp. 275 – 279. Purpose (What is the author’s aim? For example, is the piece descriptive or does it summarise the literature or introduce a new argument? Is the author trying to convince, persuade, or inform the reader? Use a verb.) (59) The author aims to inform the reader of the strengths, weaknesses and opportunities for reform of federalism by summarizingRead MoreEssay on The Role of Local Governments in the Global Economy6967 Words   |  28 PagesNOR HAVE I TOLERATED OTHERS’ OF UNAUTHORIZED AID THE ROLE OF LOCAL GOVERNMENTS IN A GLOBALIZED ECONOMY Recent developments in the global economy would seem to suggest that it is in the interest of states to be integrated into the global economy, although it is also obvious that most would like to do so in the most beneficial and equitable ways. The increase in the number of states seeking membership in the World Trade Organization is perhaps evidence enough that states, whether developed orRead MorePolitical Risk Management and Insurance: A Contextual Comparison12751 Words   |  51 Pagespolitical risk in the context of Efficient Market Theory (Hypothesis) and State capitalism. The paper explores the link between the three ways of insuring political risk to economic theories. Using case study of a multinational firm the political regime and its effect has been explored on business situations and how it can be managed. Political risks are the threats arising for a business due to the actions of a host government. Multinational firms in particular face political risks due to expansi onRead MorePolitical Turncoatism9214 Words   |  37 PagesIntroduction To be a party to an organization is to be identified to that organization and renunciation of the other party. However, in the Philippine case politicians freely and gracefully shift from one party to another, the other changed his mind and do the same. Party- switching had been a common scenario in the Philippine politics. Its occurrence is usually at election times or at times when there is a need to resolve a certain conflict involving a political issue or question and during timesRead MoreCasinos on Indian Reservations2998 Words   |  12 Pagesreservations is brought up most people bring casino gambling to mind. Approximately five hundred and sixty tribes are recognized by the federal government, and only about one third conduct casino style gambling. (Light and Rand 9) Reservations are sovereign nations, meaning tribes are Dependent on and subordinate to, only the federal government, not the states. (Light and Rand 36) This has been the tribes Ace in the hole that has all owed many reservations to prosper through the operation of casinosRead MoreThe Niger Delta Struggles: Its Implications for Resource Control.17990 Words   |  72 Pagesbetween local ethnic communities and agents of the Nigerian state and oil companies involved in the extraction and exploitation of oil in the area. What began as community agitation has undoubtedly undergone several transformations. The first involved the flowering of civil society, which mobilized a popular civil struggle. The second saw the extension of the agitation from that against multinational oil companies (MNCs) to include the Nigerian state. The third transformation involved the elevation of theRead MoreThe Main Problems of Economic Development of Kazakhstans Regions11951 Words   |  48 PagesThe economic framework of local governance The economic foundations of the local government of the Republic of Kazakhstan are: - Municipal property; - Local finance; - Property in state ownership and transferred to the management of local governments. The material and financial resources, which are the economic foundation of local government, determine in fact the efficiency of local government. The economic foundation for local governance is a set of legal norms that regulate social relationsRead MoreNationalism and Transnationalism in the Context of the European Union28567 Words   |  115 Pagesof the European Union 32 3. European Nationalism: Transnational Integration 36 3.1. International Relations perspectives 36 3.2. Nationalism and Transnationalism 40 4. The future of Europe: National debates 46 4.1. The EU: State of Nations or Nation-State? 47 4.2. The European Union and its Citizens 61 4.3. Constitution for the European Union? 67 Conclusions 72 Bibliography 76 APPENDIX 82 Introduction The twentieth century bears tragic scars left by the First and SecondRead MoreLeadership in a Community9896 Words   |  40 Pagesculture and socialization. The primary incentive is to add to the knowledge of how an effective nonprofit community action agency functions. The study is grounded in extant research in the fields of nonprofit organization leadership which is not specific to community action agencies; yet, is the only literature available for this study, organizational culture and socialization. Another pertinent interest is whether or how leadership may influence a synergy which affects the organizational cultureRead MoreProject Management Infomaton System48477 Words   |  194 PagesINFORMATION SYSTEMS Guidelines for Planning, Implementing, and Managing a DME Project Information System Rodolfo Siles, 2004 CARE DME-IS GUIDELINES â€Å"Knowledge about how to treat such a simple ailment as diarrhea has existed for centuries but millions of children continue to die from it because their parents do not know how to save them†¦.Fighting poverty requires a global strategy to share knowledge systematically and energetically and to ensure that people who need that knowledge get it on time†

Evolution Of A Large Mammal s Life Cycles - 1081 Words

Fossils are considered to be evolutionary markers that records a lineages of creatures across time — providing a distinct way to compare different species. When Darwin set forth on a journey to the Galapagos Islands, he discovered many aspects of evolution. During his expedition, he discovered the fossils of creatures which closely resembled the modern armadillos. At that time, Darwin did not possess any tools or resources to predict the phylogenetic lineages and the evolutionary history of the armadillos. However, using modern day science and techniques like DNA and protein sequencing, it is now possible to better understand the relationships between different organisms. Furthermore, by observing the early developmental (embryonic) stages of a large mammal’s life cycles it is possible to indicate the relationship of the mammals with other mammals6. The combination of these methods may lead us to determine the phylogenetic position of armadillos Dasypodidae and other r elated organisms, such as anteaters and sloths. Armadillos’ evolutionary history has been a subject of many controversies and has been revised multiple times. Nevertheless, new developments in sequencing have allowed us to better understand the evolutionary relations using the DNA and proteins found in the fossils. By the use of these techniques, we are able to see the points of similarities among different species of armadillos. Furthermore, we can produce a phylogenetic tree to see the divergence ofShow MoreRelated Animal Testing and Researching Essay1035 Words   |  5 PagesResearching Animal testing is supported by some, but opposed to others. The growing number of animals used in research differs among the different countries. The fruit fly and nematode are the most used animal in testing. 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Evolution is the process by which all living things have developed from primitive organisms through changes occurring over billions of years, a process that includes all animals and plants. Exactly how evolution occurs is still a matter of debate, but there are many different theories and that it occurs is a scientific fact. Biologists agree that all living things come through a long history of changes shaped by physical and chemical processes thatRead MoreThe Sixth Extinction Reflection1065 Words   |  5 Pagesenvironmental health. Basically, the author handled its large, weighty ideas by comparing the current environmental issues with the past five major episodes of mass extinction. Nowadays, the world’s undergoing a sixth mass extinction period, with humans as the driving factor. In short, industrialization and globalization have ushered in a new epoch in Earth s history. People are significantly altering the Earth’s land, ocean, atmosphere, and life in a way that â€Å"no other creature has ever managed.† ARead MoreEssay about Creation vs Evolution2018 Words   |  9 Pagescreated by God during his creation of the universe. This is the idea of creationism. It is supported by many religious people. Creationism is supported by religion. The second way that humans could have originated is through a process called evolution. Evolution is a theory proposed by scientists to explain the origin of a ll species. Because both explanations are theories, neither can be proven right or wrong. To make a decision on which theory is correct, people must choose either religion or scienceRead MoreGuinea Grass And The Mango Tree1627 Words   |  7 PagesCape buffalo are massive creatures; they weigh one ton and stand five feet above the ground (Estes). A Cape buffalo’s diet consists of grass and other vegetation; therefore, they are herbivores. 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With the exception of energy used by animal  life  in the deep ocean, all energy used by animals is ultimately derived from the energy of  sunlight. The carbon dioxide in the atmosphere in conjunction with the energy of sunlight is used by plants to synthesize sugars and other components. Animals consumeRead MorePrinciples of Natural Selection Under Darwin and Wallace are Variation, Heritability, and Reproduction2343 Words   |  9 Pagesan indispensable mechanism of evolution. First off, to have natural selection, you need diversity among a population such as genetic variation, some species are multi-colored. An example for genetic variation would be the genus delphinidae. Dolphins, pilot whales, and killer whales are all a part of the same family, however they range in colors, shapes, and names making people think they are of a different species when they are all related and have evolved into a large variety. Competition for resources

Future of North Korea Economy Politics over Economic Policy Free Essays

string(158) " by the international community as a disguise for developing long distance missile, while also declaring to launch once more this December \(Ramstad, 2012\)\." Future of North Korea Economy: Politics Over Economic Policy The terms starvation, isolation, totalitarianism, and nuclear ambitions combined would remind most people the hermit kingdom in East Asia, the Democratic People’s Republic of Korea, and its Kim dynasty. After the demise of the aged dictator Kim Jong Il in December 2011, the country went through a period of mourning the death of their â€Å"beloved† Great General and, undergoing a power succession to his 29-year-old son, Kim Jong Un. He has been known to have attended a Swiss school in his childhood years, enjoying playing basketball and video games (Yan Shubert, 2011). We will write a custom essay sample on Future of North Korea Economy: Politics over Economic Policy or any similar topic only for you Order Now However, even though many outsiders have a hopeful outlook on this young dictator to be somewhat liberal in both economic and political perspectives, analyzing the situation through levels of analysis suggests that he is unlikely to be any different than his predecessors. In fact, because maintaining the nation’s authoritarian Kim dynasty and communist political system is the most important objective for North Korea, he will probably continue to put low priority on economy, defying international norms as a totalitarian nation of a closed, rigidly planned economy. The Three Levels Explained The levels-of-analysis is an approach conceptualized by Kenneth Waltz in his book Man, the State, and War to understand global politics through categorizing different factors shaping states’ behaviors (Ray, 2001). The approach can be categorized in to three levels: the individual level, which emphasizes the roles played by individual leaders, nation-state level, focusing on interaction between various actors under the nation’s political system and culture, and the system level, addressing distribution of power in the international system (Dorff, 2004). Although levels-of-analysis problem, regarding limitation and vagueness of integrating units, is an ongoing issue according to James Lee Ray (2001), the levels can be integrated more simply in to a more structured and comprehensive analysis when they are considered as different explanatory variables of different location as in this case. Individual Level of Analysis Kim’s past actions show that his main goal is consolidating and maintaining ultimate power through an authoritarian, inhumane method that closely resembles his father’s methods. His fondness for Michael Jordan and his chic, stylish wife may give the impression that he would adopt a more â€Å"open† leadership, but since succession, he has been ruthlessly eliminating anyone in his way of solidifying power within the ruling party, while also verbally and physically provoking South Korea. Not long after ascending to the â€Å"throne†, he executed Kim Chol, vice minister of the army, with a mortar round for â€Å"reportedly drinking and carousing during the official mourning period after Kim Jong Il’s death† (Ryall, 2012). Moreover Klug (2012) reported that Ri Yong Ho, the military chief who was Kim’s mentor during the power transition and one of the key figures that the former leader relied upon, had also been removed from his position, for health reasons, this July. Baek Seung-joo of the Korea Institute for Defense Analysis say that these replacements of influential military officers and purges of over a dozen senior officials are signs that the young dictator is reshuffling the cabinet to appoint people loyal to him, while also keeping check of any possible dissidents (Kim, 2012). In addition, Kim has clearly shown that he is not concerned with international norms when he reportedly played a major role in planning the shelling of South Korea’s territory, Yeonpyeong Island, a couple of years ago (Yang, 2012). Statements threatening to attack South Korea and its key figures have also escalated in a harsher, specific tone after the change of leadership, even out threatening to send revolutionary armed forces to â€Å"reduce all the ratlike groups and the bases for provocations to ashes in three or four minutes, in much shorter time, by unprecedented peculiar means and methods of our own style† in April (Choe, 2012). Byman and Lind (2010) claim that these provocations help Kim to stoke popular nationalism, while strengthening his position within the military. It has been only a few years since Kim entered politics, but these series of eliminating potentially threatening figures, including even those who have helped in smoothing the transition, and continuous provocation to the international society suggest that consolidating power through provocation and purging is the main focus of Kim on the individual level. Even if Kim Jong Un succeeds in gaining stable power, it is unlikely that he would be enthusiastic in bringing forth major economic reforms as expected by some analysts because such extensive reforms could undermine his authority as they would risk loyalty of the military and the party. As Ben Ascione (2012) argues, unless the military becomes a major stake holder in economic reforms through generating profit instead of depleting huge amounts of North Korea’s budget, economic reforms will have to be pursued at the cost of the military first policy, which is a guideline his father, prioritizing the military in allocating resources to foster loyalty from the army by strengthening its position. Therefore, Kim would have to face dissatisfied military elites if he were to start expensive economic reforms. He may have vowed to develop the economy, and rumors have spread that he will push through reforms allowing farmers to keep 30% of their yield, eventually replacing the state rationing system, but these reforms have been postponed numerous times, while the state has even officially denied any intent to reform and called the expectation â€Å"a foolish and silly dream† (â€Å"Where the Sun†, 2012). Nuclear aspiration is another major characteristic of Kim Jong Un that makes economic reforms unlikely in the near future as this deters the possibility of the army profiting from economy growth. Pouring billions of national money into developing nuclear program can be traced back to more than half a century ago, when his grandfather had allegedly became intimidated by the United States placing nuclear-tipped Matador missiles in South Korea (Pincus, 2006). Kim Jong Un shares the same goal for developing nuclear weapons, showed by launching North Korea’s forth rocket, criticized by the international community as a disguise for developing long distance missile, while also declaring to launch once more this December (Ramstad, 2012). You read "Future of North Korea Economy: Politics over Economic Policy" in category "Papers" North Korea’s drive for nuclearization has been condemned by the international society and resulted in a UN Security sanction that aim to deter North Korea from acquiring goods for its nuclear programs (Albright Walrond, 2012). Therefore, since profiting from the military sector is nearly impossible without trade, which is difficult under current international sanctions unless Kim gives up nuclearization, heavy economic reform is a dangerous option for Kim if he wishes to heighten loyalty from the military to maintain power. Nation-state Level of Analysis The unique culture and political system of North Korea combined with the military first policy create an environment where opposing the leader is almost impossible, resulting in an ideal political system for sustaining totalitarianism regime. After decades of propaganda, the juche ideology, emphasizing autarky, or self- sufficiency, and suryong ideology, which means â€Å"leader† and which idolizes the Kim family, have now become almost a religion for the North Korean people (Byman Lind, 2010). These ideologies have permeated every aspects of the closed society to an extent that many North Koreans are xenophobic, feeling strong hatred and disgust toward the United States and South Korea (Byman Lind, 2010). According to Brian Myers (2010), North Korean math textbooks ask questions of ‘Three People’s Army soldiers rubbed out thirty American bastards. What was the ratio of the soldiers who fought? ’, while dictionaries and schoolbooks endorse students to call foreigners â€Å"muzzles† and â€Å"snouts†. Myers continues on to say that these kinds of propaganda leads to form a culture of ethno-centric nationalism, where the North Korean people sincerely believe in their blood’s pureness and superiority over other races, while honoring their ‘great father’. South Koreans were shocked when they heard the news of the modernized looking North Korean cheering squad turning furious with tears when they saw a portrait of their ‘beloved father’ soaked in rain, running out of the bus to protect his face on the banner ad (Kum, 2003). Even if the effects of propaganda might have weakened through the influx of South Korean movies and drama series, Ken E. Gause (2012) found that the state constantly conducts surveillance and investigation on ordinary citizens through various overlapping security organizations, which can even lead to execution of those who have been found to violate law and order, thereby effectively blocking the civilian sector from forming any opposition groups. Government and military officials are no exceptions but are rather even more spied upon through organizations such as the Political Bureau and Military Security Command (Gause, 2012). On the other hand, the military first policy favoring the military serves to encourage loyalty from the group most needed to enforce power and stability. These conditions of propaganda, surveillance, and favoritism form a somewhat stable domestic politics, consisting of only the supreme leader and his favored military officials, that has lasted for three generations of dictatorship and seen by some, including Albright and Walrond, to last for ore. Moreover, these dimensions shaping the domestic cultural and political nature of North Korea act as countervail to economic reform, which cannot be successful if the state does not give up its military first policy and rigid rules. The ethno-centric nationalism promoted by the two ideologies deters many North Koreans from accepting their system to be a failure in comparison with democratic countries such as the United States and South Korea (Myers, 2010). Thus, North Koreans would have greater utility from any minor improvements in standard in living through weak reforms. This would incentivize Kim to focus more on propaganda and security, while maximizing the use of propaganda to indoctrinate people of how successful the economic reforms, if any, were, thanks to the regime. This could be the reason why Kim Jong Un continuously emphasize that he will improve economy, but drags on doing much change. Also, Un-Chul Yang found that momentum of economic reform diminishes because economics is strictly considered to be subordinate to politics, which leads to rejection of economic policies, no matter how rational they may be, if they challenge the authority of the supreme leader (2012). The two largest and only players in domestic politics, Kim and the military, due to the unique structure of the society, will thereby choose to continue the military first policy to conserve their power and maintain the totalitarian regime. System Level of Analysis It is highly unlikely for North Korea to give up its only mean of leverage in international relations – nuclear weapons. Not only are they significant in building support from the military internally, they bolster North Korea’s stance more than any other weapon in the power and legitimacy struggle with its South Korea (Byman ; Lind, 2010). Moreover, the weapons allow North Korea to have an upper hand in negotiations for food, energy, and other economic assistance with other major powers. They even incentivized its only ally, China, to bribe the country with cash and energy aids to just sit them down at the negotiating table (Kim, 2006). Because of these power incentives, North Korea will be more unwilling to give its nuclear ambitions up, leading to further economic sanctions from the international society, while North Korea would try to maximize its gains from utilizing the leverage to compensate for the loss from sanctions imposed by the United Nations Security Council. David Albright and Christina Walrond (2012) says that China continues to be a major loop hole of this international sanction, giving North Korea plenty of opportunities to secure resources for developing its nuclear program. Albright and Walrond (2012) also predicts in their ISIS report that North Korea’s nuclear program and uranium enrichment efforts will continue, and succeed in building at least 28 nuclear weapons by 2016. Therefore, as North Korea’s nuclear programs continue rather successfully regardless of international condemn, it is ironically rational for North Korea to keep its economy closed and planned to strengthen its power, stability, and leverage in international relations. Conclusion and Future Perspectives In conclusion, Kim Jong Un’s own motivations to hold power, the unique political system and culture of North Korea, and rational choices that the country should make to win the power struggle would all act in favor for a closed, planned economy. Unlike South Korea and other democratic nations where the economic situation greatly influences politics, North Korea have been steered by the regime for so long that everything including economy now depends only on the government. Hence, despite recently being named as the ‘sexiest man’ of the year 2012 by The Onion, Kim Jong Un would also remain an unappealing Kim for his democratic counterparts. The major stakeholders including the Unites States, South Korea, and China should continue to negotiate with North Korea to convince them that their gain from opening up is greater than following their traditional acts of provocation. Also, China should not allow North Korea to exploit its weak implementation of export controls and should bind to the U. N. Security Council’s sanction to put greater pressure on North Korea. Even though future prospective is still dark in the current situation, more intimate negotiation and actions of responsibility from Beijing could result in positive news in the future. References Albright, D. , Walrond, C. (2012, August 16). North Korea’s estimated stocks of plutonium and weapon-grade uranium. Institute for Science and International Studies. Retrieved from http://isis-online. org/uploads/isis-reports/documents/dprk_fissile_material_p How to cite Future of North Korea Economy: Politics over Economic Policy, Papers

Administrative theory free essay sample

Although administration has existed since the organise state came into existence,it brgan to attract the scholars only in the late part of the 19TH century and since then it has developped in different directions In ancient India,Kautilya’s Arthashastra discussed principles amd machinery of Public Administration,the Arthashastra is considered as the first textbook on public administration. Woodrow Wilson,the Father of the discipline of Public Administrationgave us the concept of the Politics-Administration Dichotomy in his attempt to reform the American political system leading to the birth of the discipline of Public Administration. he believed in the operational and business side of administration and wanted it to be free from politics. The classical theories of administration developped in the U. S. A from the 1880’s to the late 1930’s. The classical theorists were Henry Fayol, Luther Gullick, Mooney, Riley etc.. all these writers believed in the existence of certain universal administrative principle which could make organisation function more efficiently and effctively. We will write a custom essay sample on Administrative theory or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The classical theory has four features- impersonality, division of labour, hierarchy and efficiency. F. W Taylor,a pioneer in management science conducted studies in the early part of the 20th century on human operating in industrial settings. The impact of his studies were so great that management was given the status of a science . The main aim of scientific management is to secure higher productivity, Taylor is known as the Father of scientific mamangement theory. The Bureaucratic theory of organistion was evelopped in a systematic manner by German socioligists Max Weber who studied it from the view point of authority and gave us the characteristics of the ideal type of bureaucracy. It may look unconventional to include karl marx amon administrative thinkers because he did not particularly deal with bureaucracy but he examined the role of bureaucracy in his various works on the State and society. The Hawthone experiments(1927-1932) carried of under the leadership of George Elton mayo led to the emergence of the human relations movement. The Expirements discovered the importance of informal organization and gave us a deeper insight to the phenomena of group behaviours,the behavioural movement emerges as a protest against the unscientific classical and traditiona approaches. One of the most important thinkers of the behavioural approach is Herbert Simon who gave us the decision making theory. Under the behavioural approach we have motivational theories such as Abraham Maslow need hierarchy, mc gregor’s theory X and theory Y and herzberz’s motivation-hygiene theory. The post Second world war period also witnessed the emergence of the concept of the development administration (F. W Riggs) and New Public Administration(Waldow) whose major thrust is on enhancing the role and the capacity of the public administration system to meet the challenges of, and to direct social change both development administration and new public administration are goal oriented as well as change oriented. The NPM perspectives is the latent paradigm in the evolution of administrative theory. The NPM represent a synthesis between Private and Public administration. NPM is the new thrust of reforms sweeping through the wall. The central spirit of NPM is about getting getting things done better by re-inventing and re-making the government. IMPLICATIONS OF ADMINISTRATIVE THEORY Since its formal birth in 1887, the study of Public administration has developed in different directions. There are many theories in public administration but there are no general theories in public administration. Public administration lacks most of the rigidity and precission necessary for the scientific concept of a theory. Moreover,no single theory or school of thought is wholly right in the sense that it is complete and universal. A review and assessment of Public Administration theories shows that there is much diversity in its evolution and development. Public Administration draws its greatest strength and its most serious limitation from the diversity. On the one hand ,there is tremendous richness and complexity built into public administration theories. On the other hand, the diversity of the theories often means that the field lacks a sense of identity. As a result, there is the challenge to create a synthesis of different elements represented by the different theories of Public Administration. To sum up, the classical theory gave attention to the formal structure of organization and their management. The behavioral approach paid attention to the human behaviour in organizations and associatives processes like decision making. The human relations and new-human relations approaches study people in organizations. Advocates of comparative public administration and development administration highlight the ecological aspects of administration. The NPA emphasizes questions of values and ethics in administration. NPM wants a synthesis between Public and Private Administration. Since there are no universal s in public administration the future Public Administration will need all of these approaches to manage the modern public agency.

Anne Moody essays

Anne Moody essays Anne Moody's "Coming of Age in Mississippi" was altogether insightful into the life of an African-American raised in the deep south during the civil rights movement. It gave us a look at what many sacrificed in order to achieve civil rights for all. I believe this book achieved its goal of telling of one woman's struggle for her basic rights in a hostile environment. This book begins with the life of its author. She starts out as basically a slave child on a farm in Mississippi. She tells of her parents lives, how they went to the fields at sun up and came back from them at sundown. She describes her abusive cousin, George Lee, and tells of a few traumatic childhood experiences. She goes on describing where her mother and fathers marital problems began, which leads to their separation and her father moving in with another woman. This is where her hardships begin for her. Throughout her childhood she is a timid, poor little girl who is afraid to even ask her mother questions about what is going on around her. Anne tells of their staple diet, beans and bread, which was just enough to keep her alive. I cannot possibly imagine what it is like to be on the brink of starvation. Although a timid, shy, little girl, Anne does show a spark of intensity through her schoolwork. She is very competitive and driven to do well in school. This is the fuel which will later feed her fire to participate in the Movement. This want for an education is also a rather new trait for black women of her time. She is already a sort of radical as a child and does not even know it yet. As she grows older her mother begins a relationship with a black man from town named Raymond. She talks of her mother being pregnant and her realizing how babies are brought into the world. Anne describes her mother's mood swings and what I see as emotional depression while seeing Raymond and not living with him. Anne, her mother, brother, and sister even...

Robinson Crusoe and The Tempest Essays

Robinson Crusoe and The Tempest Essays Robinson Crusoe and The Tempest Paper Robinson Crusoe and The Tempest Paper Essay Topic: Literature The Secret Life Of Bees The Tempest Throughout Shakespeares The Tempest and Defoes Robinson Crusoe, the protagonists roles as omnipotent rulers change dramatically. In this essay, I aim to compare and contrast Crusoe and Prosperos roles as rulers, specifically focusing on their relationships with others through which their omnipotence is demonstrated. As much as Defoes Robinson Crusoe is a story of survival against all odds and a spiritually fulfilling life lived in solitude, it also makes clear a persons need for society, and in Crusoes case, the need to be a leader within the societal structure of the 17th Century world. Defoe clearly defines Crusoe as ruler of his islands society. However, even before he is shipwrecked, Crusoe exercises power and authority, the tendencies of a ruler, over his fellow men. Most noticeable is Crusoes exploitation of slavery. Slavery was a key component of society within the British Empire and is first found in the novel when Crusoe himself is enslaved, kept by the captain. Upon escaping, Crusoe despite his disgust at his miserable enslavement bends a slave-boy, Xury, to his will by force after briefly considering drowning him. He offers the boy a choice; to either be faithful to him or to be thrown over-board. Crusoes immediate assumption of power over Xury tells us three things about rulers within the social hierarchy that Defoe was a component of. Firstly, due to Xurys foreign descent, Crusoe, an English man, considers himself instantly to be the master. Secondly, Crusoes maturity granted him ownership of the boy despite the fact that they were both slaves. Lastly, Crusoe believed the boy to owe him a life-debt due to Crusoes planning and initiation of their escape. Crusoe goes as far to consider that Xury may not be deserving of such slavery, calling him a better counselor than himself. Further more, Xury notifies Crusoe of, a lance, among the people they spot on their travels. Even though this observation may have prevented a life-threatening situation, Crusoe is proudly omnipotent as never in thought, word or deed gives thanks to Xury; though he recognizes the good advice, and keeps a safe distance. Crusoe, in accustom with his society, treats slaves as little other than possessions, even though a reader would expect sympathy from a man who has experienced slavery first-hand. Even when he is no longer permitted to trade in slaves publicly, he embarks on a secret voyage to kid-nap his equal share of negroes. Defoe presents Crusoe as a man who it seems will go to any extent to greaten his rule over others. He possesses a birth-given right to power in Defoes society, owned by all white, imperialist peoples as well as those with wealth and seniority. Slavery featured no less in the society in which Shakespeare wrote The Tempest, thus it is also found within the play. Just as Crusoe is established by Defoe as a master of others, Shakespeares play features a protagonist, Prospero, possessing two slaves, Caliban and Ariel. Unlike Crusoe and Xury, it is not entirely through saving their lives however, that Prospero becomes a ruler. It is by the use of knowledge and also the art of magic that Prospero acquires, and overpowers, his slaves. Undisputedly, Prospero reigns supreme within the social hierarchy of The Tempest, and although Ariel and Caliban possess a more unique magic then their master, they are in his debt as Xury is in Crusoes and are his slaves until he sees fit to free them. Neither of them are as seemingly content with their enslavement as Defoes Xury is Ariel begs for his freedom, reminding Prospero of the worthy service he has performed, how he has; Told thee no lies, made thee no mistakings, servd Without or grudge, or grumblings. Prosperos response is remarkably similar to one that Crusoe would inevitably give if ever challenged, he reminds Ariel of the way in which he saved and freed him, from what a torment, and more terrible previous master, The foul witch Sycorax. Calibans rebellions are far less pleading and more insulting, cursing Prospero with, wicked dew. Prospero responds with punishment an exertion, demonstration, and reminder of his omnipotent rule causing Caliban to suffer; cramps, side-stiches, that shall pen thy breath up ach pinch more stinging Than bees that made em. Although written a century apart, Shakespeare and Defoes opinions are synonymous. Both believe that power is held by those who free others for their own prosperity, and this exists in both presentations of their ruling protagonists. Crusoes power augments upon being ship-wrecked. He elevates himself from the position of Master to King, even going as far as to recognize the island as his, little kingdom, and his shelter as his, castle, he even administers justice upon the birds who threaten his crop! Although Crusoe is isolated, elements of materialistic society are found in his self-proclaimed wealth, having, two plantations in the island; one my little fortification or tent, and my country habitation. Such is Defoes description of Crusoes surrounding habitat that it seems almost luxurious it is definitely comfortable. However, no matter how Defoe presents Crusoes power and wealth in solitude, the author makes it clear that Crusoes omnipotence is meaningless as he is effectively only ruler of himself. Crusoe recognizes his need for another to represent the lower classes, and/or slavery in his imperialistic empire. He arrogantly fanaticizes that he may be, able to manage one, nay, two or three savages, in, whatever I should direct them. He rationalizes that acquiring such slaves is his, only way to go about an attempt for an escape, but from Defoes previous portrayals of his character specifically his domination of others to fulfill his superciliousness it is obvious to the reader that a slave would only complete his kingdom, giving him subjects to rule over. Fridays arrival upon the island is eagerly and frightfully anticipated by both Crusoe and the reader. Defoe makes it so through Crusoes many years deliberation over the footprint in the sand. In the past, Crusoe has feared sickness and Gods judgment upon his soul, but now he spends years fearing the arrival of men into his domain. It is not only the cannibals weapons he is afraid of for he is armed with seven muskets and made inconspicuous by a self-cultivated forest he fears opposition to his position of authority. Crusoes unjustified fear undermines his position of power as he is aptly armed to tackle anything other than a small, imperialist army. Crusoe has dreamt that a man would come running towards his hideout and that he would take him in and make him his servant. In reality, Crusoes rule falters in his indecision; he procrastinates, not immediately offering Friday safety but instead watching him flee murderous savages. A critic has said that many white-dominated narratives, such as Robinson Crusoe, have shaped the cultures and beliefs of the colonized, placing them at the ultimate mercy of the colonizer. This description exactly matches Defoes creation of Friday and Crusoes relationship and how Defoe depicts Crusoes advantageous use of it to restore his own power and arrogance. Defoe immediately places Crusoe in a position of power over Friday due to the life debt owed by Friday to his new master, similar to Xurys, Calibans, and Ariels situations. When naming the slave, Crusoe chooses the name Friday as a constant reminder of, the day I savd his life. This comparatively effortless saving of Fridays life on Crusoes behalf causes Friday to, set my foot upon his head swearing to be my slave for ever. This is not an image of service; it is undoubtedly one of slavery. More noticeably, Crusoe teaches Friday to call him master before teaching him any other English. Fridays purpose it seems is as little more than reinforcement to Crusoes emerging, omnipotent rule. Crusoes intentions, however, are good, if conceited, as his reaction to Fridays willingness to serve him is: I took him up nd encouraged him all I could. The fact that Friday possesses a faith other than Christianity causes Crusoe to call him a poor savage. True, as Crusoes faith has increased, so has his quality of life, but he dismisses the, brutish and barbarous, savages own beliefs, referring to his kind as blinded, ignorant pagans. Many aspects of Crusoe, beside his language and religion are utterly alien to Friday, and Defoe presents these as instilling uncertainty and fear. In reaction to Crusoe shooting a goat with a musket, Friday, came and kneeled down to me o pray me not to kill him. Crusoe, recognizing his fright, chooses to abuse this new found power by loading the gun, and not let him see me do it. Although Defoe describes the events with almost a farcical sense of humor, how it caused confused astonishment, in, the poor creature, the reader is more accustomed to Crusoes mannerisms and recognizes how he is exploiting his omnipotence simply for the fun of terrifying his only human company. Correspondingly, Prospero also possesses knowledge different to the natives he encounters. Similarly to Crusoe, he assumes this knowledge to be entirely superior and this creates distinctive parallels between Crusoe and Friday and Prospero and Caliban. Upon enslaving Caliban, Prospero teaches the spirit his language, in this sense, he strengthens his position as ruler, giving himself the means to converse with Caliban, leading to greater domination and control. It is an entirely selfish act, and Caliban describes his only benefit as the following: You taught me language, and my profit ont Is I know how to curse. Crusoe and Prosperos situations of rule are analogous, although, unlike Crusoes treatment of Friday, Prosperos attitude towards Caliban is cruel. He frequently insults Caliban, calling him; poisonous slave, got by the devil himself. Soon after, he goes even further, calling him, a devil. Caliban, similar to the negroes and savages Defoe describes, is at the bottom of social hierarchy. Unlike Crusoes slaves, however, he is not human, and is therefore considered even lower by his master, functioning to represent native cultures suppressed by European Imperialist societies. Prosperos abuse of Caliban leads to extreme paranoia. The spirit, upon noticing Trinculo, believes he is a spirit sent to torment him. He lies close to the ground, terrified that Trinculo might find him, and when Trinculo begins attempting to speak to Caliban, he apologizes as he would to his ruler, Prospero: Do not torment me prithee: Ill bring my wood home faster. Further more, Caliban and Ariel, like the slaves found in Defoes novel, are natives and it is the white colonialists assumptions that they are masters over them. Calibans claim that the island is his own, by Sycorax my mother, is met with insults from Prospero who calls him a, lying slave, showing 16th Century English societys attitude to foreign slaves, that they are permitted to possess only what is granted to them by their colonizing masters. However, Prosperos words and deeds as ruler over Caliban are not entirely unjustified. Shakespeare reveals that in the past, Caliban attempted to rape Miranda: In mine own cell, till thou didst seek to violate The honour of my child Prosperos insults and treatment of the spirit are consequence of horrific intentions in the past. Further more, Caliban is presented by Shakespeare as a naturally subservient character as shortly after meeting Stephano and Trinculo; he begs to serve them. As a native, he possesses greater knowledge than them, and yet he immediately begins to kneel to him [Stephano], calling him a god. Calibans willingness to serve a new master shows extreme imprudence as Stephano could treat him far worse then his current ruler, Prospero his rationality destroyed by Stephanos celestial liquor. Once again, Caliban is shown to be dominated by those possessing knowledge unknown, or property alien to him. In this sense, Prosperos rule of Caliban is not as imposed as it is sometimes shown, as Caliban naturally conforms to such dominance. Just as Crusoes role as King becomes one of Master with Defoes introduction of Friday; with the arrival of even more people, whom he also rescues from savages, his status of King is restored: My island now peopled, and I thought myself very rich in subjects how like a king I lookd. With his power, and, undoubted right of dominion, Crusoe has found supplementation to his haughtiness, and an almost capitalist existence things worlds away from his previous despair upon being ship wrecked. Crusoes status on the island is elevated even further when he frees the English Captain from the mutineers. At first, the captain believes Crusoe to be a God-sent angel. Upon realizing his mistake, the Captain and his crew choose to serve Crusoe, recognizing him as an English sailor, and calling him Governour. Once again, others feel obliged to serve Crusoe, his omnipotent rule relies on their willingness to repay the debt they owe. In contrast to Friday, his father, and the Spaniard, the Captain as a leader of men himself questions Crusoes authority, challenging Crusoes ownership of members of the mutinous crew. Throughout all the situations in which Defoe places Crusoe as a ruler, no one has ever disagreed with him. It is the pairs striking similarities which cause the Captain to challenge Crusoes rule. They are both English, middle-class, merchant sailors, who, by no fault of their own, have found themselves in situations of grave peril. Unlike the savages, the Captain is not scared by Crusoes weapons. I would even go as far as to suggest that he recognizes Crusoes arrogant manner, as that of 17th Century England. Crusoes restrained anger does little to quell what could be seen as subtle rebellion against his rapidly fading omnipotence, as upon witnessing two prisoners begging the Captain to spare their lives, the Captain pretended to have no power without Crusoe. The Captains authority over his mutinous crew has been restored whereas Crusoes power, over his people, has diminished. With the arrival of others on Prosperos island, the rulers status, opposite to Crusoes, increases. Prospero is in control of everyone who happens to visit, intentionally or otherwise, and he acknowledges this, using it to shape the direction of the play towards his will and overarching aim. Shakespeare presents Prospero less as a character but more as a divine, inventive force behind the plot, the most obvious example of this being his forming of the Tempest. Prosperos role as a director blossoms towards the end of the play. Like Crusoes slaughter of the savages, he exercises judgment upon others, acting Godlike when he prevents Antonio and Sebastian from committing murder he protects the innocent. In a reversal of power, Prospero is even in control of his mutinous brother Antonio. As Prospero explains to Miranda, Antonios actions, and evil nature, forced them to leave Milan, reducing Prospero to (in his own words) an, incapable poor man. Conversely, away from Italy and ship-wrecked on his brothers island, Antonios control is lessened to the same level as his fellow voyagers. Even Alonso, the King of Naples, is powerless when plunged into Prosperos magical domain, shown in his fearful words in Act II, scene iii; O, it is monstrous: monstrous: Methought the bellows spoke, and told me of it, The winds did sing to me: and the thunder (That deep and dreadful organ pipe) pronouncd The name of Prosper. The elaborate and powerful language that Shakespeare uses to describe the Kings fear is reflected in Prosperos own elaborateness as ruler and he simply, but terrifyingly, sums up his position of complete omnipotence in Act IV, scene i: t this hour lies at my mercy all mine enemies: Shortly shall my labors end, and thou Shalt have the air at freedom. Prospero is Shakespeare, in control of the characters lives and ultimately, the plot. In no other Shakespearean play is one single character given such omnipotent rule, and in the Epilogue, Prospero likens himself to a playwright, asking the audience for their applause of his creation: Let your indulgence set me free. In conclusion, both Defoes character Robinson Crusoe and Shakespeares Prospero are at times, if not permanently, omnipotent rulers over their fellows. Prospero differs from Crusoe in his conscious decision to end his rule whereas Crusoe cannot help but leave his subjects on his island to continue his legacy. Both their rules originate and increase due to possession of knowledge alien to the natives they come into contact with, and by saving lives in selfish acts of apparent chivalry. However, the protagonists acts seem more significant, questionable even, to modern audiences and readers, who view the characters as racist or presumptuous when they are merely adhering to the society into which they were created.

Social Studies Curriculum Research Paper Example | Topics and Well Written Essays - 750 words

Social Studies Curriculum - Research Paper Example A student at a lower level of school might not be able to understand these concepts, and on this basis, these children might be taught on the existence of various cultural groups, and where they are found. To effectively understand culture, a social science curriculum must also have the elements of continuity, change and time (Au, 2012). Culture changes over time, and it is not mandatory for a group to practice one tradition for eternity. This is because globalization and modernity plays a role in eroding some cultures, in exchange of a superior culture. For example, some people cannot speak their ethnic languages, but they can speak English in a very fluent manner. This is because English is a dominant language in the current century, thanks to globalization (Basit, 2012). Another important element in a social science curriculum is the existence of the thematic connotation of people, place and environment. It is impossible to learn about the culture of an individual, without knowing the place where these people come from, and their environments/surroundings. For instance, if we want to know about the cultural practices of the Latino Americans, we have to first identify where these people come from. The Latinos came from North America. After identifying this fact, that is when an individual can effectively learn on their cultural practices, and what shapes them. A social science curriculum must also explain the thematic connotations of governance, authority and power (Basit, 2012). In order to understand this element of governance, authority and power, students have to understand the different cultural values and its elements. This is because it is these cultural values that shape the system of governance within a state/ community. Take for example a society that believes in democracy, their system of governance will reflect democratic tendencies. It is also impossible to understand these thematic connotations of governance, authority and power, without underst anding how the various groups, individuals and institutions interact with each other within a community. On this basis therefore, a good social science curriculum must have an element of groups, individuals and institutions (Au, 2012). It is the various institutions within a country that shapes the governance structure of the same country. For example, a country with a strong judiciary will ensure that the leaders of the nation follow the law, without which there will be consequences. This concept therefore promotes the rule of the law. Implications of constructivist theory: Constructivism is a theory is a theory that denotes knowledge is a creation of people, and it is influenced by their cultural believes, and values. According to this theory, knowledge is constructed individually and bases itself on the student’s intellectual development as they experience reality that occurs during the process of social and physical activity. On this basis, constructivism theory can be us ed in the design and planning of a curriculum for the study of social sciences (DeVries and Zan, 2012). The use of constructivism theory, in the development of a social studies curriculum will center on the following four tenets. The first tenet is that the mind of an individual has the capability of representing issues through symbols. Language is an important symbol recognized by the mind, and it is an important element that contributes to the student’

Investment strategies Assignment Example | Topics and Well Written Essays - 250 words

Investment strategies - Assignment Example His comments were confirmed by the company’s board of director who proposed the split of stock of the soft drink manufacturer that was worth forty dollars almost a century ago would now be worth 9.8 million of dollars. I learned about the power of patient when it comes to saving (Hagstrom, 24). The author states that forty dollars in 1919 is quite different from forty dollars in the current world. he states that despite the rise in inflation, rise in the price of sugar, the world war   and the great depression that targeted the financial market investigating in the coca cola company was still the best idea as the outcome was more than the money invested at the time. I believe that a knowledgeable investor should have patience while investing.  Ã‚   Even though it may take a long time to achieve the best outcome, it is still the right thing to do. Buffett’s advice on the dangers of timing and long time investment is also quite important. He asserts that it is dangero us to time the market so that investments are done when the market is on the rise and sell when the market is declining. He states that the move is only better than a random chance and that it is dangerous to invest with attention based on time of the market (Hagstrom, 30). He stresses that it is not essential to understand whether the stocks are being bought at the right time since it is often considered an arbitrary imagination. It is only significant to understand the relative price that is being paid for the business.

Managing Job Design and Flexibility Essay Example | Topics and Well Written Essays - 1250 words

Managing Job Design and Flexibility - Essay Example   Right from the data collection and analytics of job information to incorporating dynamics into static job design documents, several challenges mar the success of job design as a useful management tool in today’s competitive environment. Impartial ratings by supervisors and non-familiarity on the part of incumbents worsen the effectiveness of job design. As a result, HR practitioners have to rethink the ways of job design in terms of various approaches which include all the essential components of work as well as worker characteristics. Background Flexibility and innovation have been the talk of the town lately in business. With the introduction of new activities every day in business practices, it has become a pre-requisite to change the structure and contents of jobs so as to make them compatible with the current job demands. This feat encounters numerous challenges and hurdles in terms of analytical hiccups and consensus building between people supplying information for job designs. As such, identification and removal of such shortcomings in the inception stages of job design are crucial to the human resources and organizational success. This paper allows making an attempt into finding out what challenges or threats are posed in front of HR practitioners when job design is the task. The discussion extends further to recommend the choices which these HR practitioners can adopt in tackling those challenges. The paper will commence with an introduction of job design and its components. Factors affecting job design have also been discussed in brevity to equip the reader with a thorough understanding of the background and enable him to correlate the recommendations well with the initial problem. Challenges of job design in terms of static job analysis output documents, more emphasis of a job designing on work rather than the worker, behavioral challenges in job design, reliability and validity issues in data collection techniques and the trade-off betwe en generalist and specific work design have been elaborated upon in detail. The four approaches to job design will form the basis of knowledge and future comparison for recommendations. Findings Objective of the paper The objective of the assignment is to delve deep into the job design aspect of human resource management by identifying and elaborating upon its probable challenges and available remedies to handle those challenges. Building upon the basic knowledge of job design, the primary task is to critically examine the topic of job design by highlighting how it has become ineffective and obsolete in today’s business scenario.  

The Physical Soil Properties Environmental Sciences Essay

The Physical Soil Properties Environmental Sciences Essay Soils are composed of five main components mineral particles derived from rocks by weathering; organic materials humus from dead and decaying plant material; soil water in which nutrient elements are dissolved; soil air both carbon dioxide and oxygen; and living organisms including bacteria that help plant decomposition. Soils differ in their fertility levels, because they have different proportions of these components and because the mineral particles have been affected to different degrees by weathering. Age of soil minerals, prevailing temperatures, rainfall, leaching and soil physico-chemistry are the main factors which determine how much a particular soil will weather (Sinha and Shrivastava, 2000). Soil thus, is important to everyone either directly or indirectly. It is the natural bodies on which agricultural products grow and it has fragile ecosystem (Sinha and Shrivastava, 2000). South Africa ranks among the countries with the highest rate of income inequality in the world (Aliber, 2009). Compared to other middle income countries, it has extremely high levels of absolute poverty and food insecurity threat (FAO, 2009). As part of this, a potential contributor to food security might be small-scale agricultural production. Aliber (2009) indicated that input support targeting smallholder farmers could boost production and food security. Utilisation of uncultivated arable lands and subsistence agriculture might be one option to contribute to incomes and/or savings, as well as to encourage food diversification (Altman et al., 2009). Land with high agricultural suitability is considered to have greater long-term security with regards to both agricultural production and development. From a planning perspective, high agricultural flexibility is therefore considered an appropriate measure of high quality agricultural land that is highly productive and fertile. Only a small proportion of worlds soils have a very good level of fertility, most of which have only good to medium fertility and some have very low fertility, and are often referred to as marginal soils (Ashman and Puri, 2002). Well-known fertile soils are deep alluvial soils formed from river mud, organic matter- rich soils on loess material, nutrient rich Vertisols and volcanic soils (Brady and Weil, 2004). Under poor management, soil fertility can be seriously depleted and soils may become useless for agriculture. 2.2. SOIL PHYSICO-CHEMISTRY Soil is a natural medium on which agricultural products grow and it is dependent on several factors such as fertility to be considered productive (Shah et al., 2011). The fertility of the soil is depended on concentration of soil nutrients, organic and inorganic materials and water. These soil physico-chemical properties are classified as being physical, chemical and biological, which greatly influence soil fertility (Ramaru et al., 2000). To manage soil fertility, knowledge and understanding of these properties is required (as discussed below). 2.2.1. Physical soil properties (i) Soil texture Soil texture refers to the relative proportions of the various size groups of individual particles or grains in a soil (Rowell, 1994). It is dependent on the mixture of the different particle sizes present in the soil. Based on these different sizes, soil particles are classified as sand (0.05- 2mm), silt (0.002-0,5mm) and clay ( Clay particles hold larger quantities of water and nutrients, because of their large surface areas (Brady and Weil, 1999). This property causes the swelling and shrinking of clay soils, but only those with smectitic group of clay minerals. The large surface area of clay particles gives nutrients numerous binding sites especially when the surface charge density is high, which is part of the reason that fine textured soils have such high abilities to retain nutrients (Velde, 1995). The pores between clay particles are very small and complex, so movement of both air and water is very slow (Brady and Weil, 1999). Clay particles are negatively charged because of their mineralogical composition. Soils with such particles usually have high CEC and can retain water and plant nutrients; thus such soils are considered to be fertile and good for plant growth (Brady and Weil, 1999). The knowledge of the proportions of different-sized particles in soils is critical to understand soil behavior and their management. Since sand particles are relatively large, so are the voids between them, which promote free drainage of water and entry of air into the soil (Brady and Weil, 2002). The implication of free drainage in sandy soil is that soil nutrients are easily washed down into the soil and become inaccessible for use by plants (Brady and Weil, 2002). Sandy soils are considered non-cohesive and because of their large size, have low specific surface areas and thus have low nutrient retention capacity (Rowell, 1994). Sand particles can hold little water due to low specific surface area and are prone to drought, therefore have a very low CEC and fertility status (Petersen et al., 1996). The pores between silt particles are much smaller than those in sand, so silt retains more water and nutrients (Rowell, 1994). Soils dominated by silt particles therefore have a higher fertility status than sandy soils and provides favorable conditions for plant growth when other growth factors are favorable (Miller and Donahue, 1992). (ii) Soil structure The term soil structure refers to the arrangement of soil particles into aggregates (Six et al., 2000). Soil structure is affected by biological activities, organic matter, and cultivation practices (Rowell, 1994). It influences soil water movement and retention, erosion, nutrient recycling, sealing and crusting of the soil surface, together with aeration and soils structural stability, root penetration and crop yield (Lupwayi et al., 2001). Soil structure can be platy, prismatic, granular, crumbly, columnar and blocky (RCEP, 1996). An ideal soil structure for plant growth is often described as granular or crumb-like, because it provides good movement for air and water through a variety of different pore sizes and it also affects root penetration (RCEP, 1996). An ideal soil structure is also stable and resistant to erosion (Duiker et al., 2003). Organic matter and humification processes improve structural stability, and can rebuild degraded soil structures (Brady and Weil, 1999). Therefore it is vital to return or add organic material to the soil and to maintain its biological activity in order to enhance soil structure for plant growth. Favorable soil structure and high aggregate stability are therefore vital to improving soil fertility, increasing agronomic productivity, enhancing porosity and decreasing erodibility. (iii) Water retention capacity Water holding capacity refers to the quantity of water that the soil is capable of storing for use by plants (Brady and Weil, 1999). Soil water is held in, and flows through pore spaces in soils. Soil water can be described into the following stages: gravitational, capillary, and hygroscopic, based upon the energy with which water is held by the soil solids, which in turn governs their behavior and availability to plants (Rowell, 1994). Water holding capacity is an important factor in the choice of plants or crops to be grown and in the design and management of irrigation systems (Brady and Weil, 1999). The total amount of water available to plants growing in field soils is a function of the rooting depth of the plant and sum of the water held between field capacity and wilting percentage in each of the horizons explored by the roots (Brady and Weil, 1999). Field capacity is the amount of soil moisture or water content held in soil after excess water has drained away and the rate of downward movement has materially decreased, which usually takes place within 2-3 days after a rain or irrigation in pervious soils of uniform structure and texture (Govers, 2002). The ability of the soil to provide water for plants is an important fertility characteristic (RCEP, 1996). The capacity for water storage varies, depending on soil properties such as organic matter, soil texture, bulk density, and soil structure (RCEP, 1996). This is explained by the degree of soil compaction, where problems will arise if excessive compaction occurs which would results in increased bulk density, a decrease in porosity and aeration and poor water drainage (Gregory et al., 2006), all resulting in poor plant growth. (iv) Electrical Conductivity (EC) Soil electrical conductivity (EC), is the ability of soil to conduct electrical current (Doerge, 1999). EC is expressed in milliSiemens per meter (mS/m) or cm (cm/m). Traditionally, soil scientists used EC to estimate soil salinity (Doerge, 1999). EC measurements also have the potential for estimating variation in some of the soil physical properties such as soil moisture and porosity, in a field where soil salinity is not a problem (Farahani and Buchleiter, 2004). Soil salinity refers to the presence of major dissolved inorganic solutes in the soil aqueous phase, which consist of soluble and readily dissolvable salts including charged species (e.g., Na+, K+, Mg+2, Ca+2, Clà ¢Ã‹â€ Ã¢â‚¬â„¢, HCO3à ¢Ã‹â€ Ã¢â‚¬â„¢, NO3à ¢Ã‹â€ Ã¢â‚¬â„¢, SO4à ¢Ã‹â€ Ã¢â‚¬â„¢2 and CO3à ¢Ã‹â€ Ã¢â‚¬â„¢2), non-ionic solutes, and ions that combine to form ion pairs (Smith and Doran, 1996). Salt tolerances are usually given in terms of the stage of plant growth over a range of electrical conductivity (EC) levels. EC greater than 4dS/m are considered saline (Munshower, 1994). Salt sensitive plants may be affected by conductivities below 4dS/m and salt tolerant species may not be impacted by concentrations of up to twice this maximum agricultural tolerance limit (Munshower, 1994). Electrical conductivity is the ability of a solution to transmit an electrical current. The conduction of electricity in soil takes place through the moisture-filled pores that occur between individual soil particles. Therefore, the EC of soil is determined by the following soil properties (Doerge, 1999): . Porosity, where the greater soil porosity, the more easily electricity is conducted. Soil with high clay content has higher porosity than sandier soil. Compaction normally increases soil EC. . Water content, dry soil is much lower in conductivity than moist soil. . Salinity level, increasing concentration of electrolytes (salts) in soil water will dramatically increase soil EC. . Cation exchange capacity (CEC), mineral soil containing high levels of organic matter (humus) and/or 2:1 clay minerals such as montmorillonite, illite, or vermiculite have a much higher ability to retain positively charged ions (such as Ca, Mg, K, Na, NH4, or H) than soil lacking these constituents. The presence of these ions in the moisture-filled soil pores will enhance soil EC in the same way that salinity does. . Temperature, as temperature decreases toward the freezing point of water, soil EC decreases slightly. Below freezing, soil pores become increasingly insulated from each other and overall soil EC declines rapidly. Plants are detrimentally affected, both physically and chemically, by excess salts in some soils and by high levels of exchangeable Na in others. Soils with an accumulation of exchangeable Na are often characterized by poor tilth and low permeability and therefore low soil fertility status, making them unfavorable for plant growth (Munshower, 1994). (v) Bulk Density (BD) Soil bulk density is defined as the mass of dry soil (g) per unit volume (cm3) and is routinely used as a measure of soil compaction (Gregory et al., 2006). The total volume includes particle volume, inter-particle void volume and internal pore volume (Gregory et al., 2006). Bulk density takes into account solid space as well as pore space (Greenland, 1998). Thus soils that are porous or well-aggregated (e.g. clay soil) will have lower bulk densities than soils that are not aggregated (sand) (Greenland, 1998). Plant roots cannot penetrate compacted soil as freely as they would in non-compacted soil, which limits their access to water and nutrients present in sub-soil and inhibits their growth (Hagan et al., 2010). Compacted soil requires more frequent applications of irrigation and fertilizer to sustain plant growth, which can increase runoff and nutrient levels in runoff (Gregory et al., 2006). The bulk density of soil depends greatly on the soils mineral make up and the degree of compaction. High bulk density usually indicate a poorer environment for root growth, reduced aeration and undesirable changes in hydrologic function, such as reduced infiltration (Brady and Weil, 1999). The presence of soil organic matter, which is considerably lighter than mineral soil, can help decrease bulk density and thereby enhancing soil fertility (Hagan et al., 2010). 2.2.2. Soil Chemical properties Soil chemical properties which include the concentrations of nutrients, cations, anions, ion exchange reactions and redox properties, but for the purpose of this study focus will be based on properties that have an implication on soil fertility including: (i) Soil pH Soil pH is an important soil property that affects several soil reactions and processes and is defined as a measure of the acidity or alkalinity of the soil (Bohn, 2001). It has considerable effect on soil processes including ion exchange reactions and nutrient availability (Rowell, 1994). Soil pH is measured on a scale of 0 to 14, where a pH of 7.0 is considered neutral, readings higher than 7.0 are alkaline, and readings lower than 7.0 are considered acidic (McGuiness, 1993). Most plants are tolerant of a pH range of 5.5-6.5 which is near neutral pH range (Bohn, 2001). Soil pH is one of the most important characteristics of soil fertility, because it has a direct impact on nutrient availability and plant growth. Most nutrients are more soluble in acid soils than in neutral or slightly alkaline soils (Bohn, 2001). In strongly acidic soils the availability of macronutrients (Ca, Mg, K, P, N and S) as well as molybdenum and boron is reduced. In contrast, availability of micronutrient cations (Fe, Mn, Zn, Cu and Al) is increased by low soil pH, even to the extent of toxicity of higher plants and microorganisms (Bohn, 2001). The pH of a soil is also reported to affect so many other soil properties (Brady and Weil, 1999), including nutrient availability, effects on soil organisms, fungi thrive in acidic soils, CEC and plant preferences of either acidic or alkaline soils. Most plants prefer alkaline soils, but there are a few which need acidic soils and will die if placed in an alkaline environment (Brady and Weil, 1999). (ii) Cation Exchange Capacity (CEC) Cation exchange capacity is defined as the sum of the total of the exchangeable cations that a soil can hold or adsorb (Brady and Weil, 1999). A cation is a positively charged ion and most nutrients cations are: Ca2+, Mg2+, K +, NH4+, Zn2+, Cu2+, and Mn2+. These cations are in the soil solution and are in dynamic equilibrium with the cations adsorbed on the surface of clay and organic matter (Brady and Weil, 1999). Clay and organic matter are the main sources of CEC (Peinemann et al., 2002). The more clay and organic matter (humus) a soil contains, the higher its CEC and the greater the potential fertility of that soil. CEC varies according to the type of clay. It is highest in montmorillonite clay, lowest in heavily weathered kaolinite clay and slightly higher in the less weathered illite clay (Peinemann et al., 2002). Sand particles have no capacity to exchange cations because it has no electrical charge (Brady and Weil, 1999). CEC is used as a measure of soil nutrient retention capacity, and the capacity to protect groundwater from cation contamination (Brady and Weil, 1999). It buffers fluctuations in nutrient availability and soil pH (Bergaya and Vayer, 1997). Plants obtain many of their nutrients from soil by an electrochemical process called cation exchange. This process is the key to understanding soil fertility (Rowell, 1994). Nutrients that are held by charges on a soil are termed exchangeable as they become readily available to plants (Rowell, 1994).The higher the CEC of a soil, the more nutrients it is likely to hold and the higher will be its fertility level (Fullen and Catt, 2004). Factors affecting cation exchange capacity The factors affecting cation exchange capacity include the following (Brady and Weil 1999), soil texture, soil humus content, nature of clay and soil reaction. Soil texture influences the CEC of soils in a way that it increases when soils percentage of clay increases i.e. the finer the soil texture, the higher the CEC as indicated in Table 2. CEC depends on the nature of clay minerals present, since each mineral has its own capacity to exchange and hold cations e.g. the CEC of a soil dominated by vermiculite is much higher than the CEC of another soil dominated by kaolinite, as vermiculite is high activity clay unlike kaolinte which is low activity clay. When the pH of soil increases, more H+ ions dissociate from the clay minerals especially kaolinite, thus the CEC of soil dominated by kaolinite also increases. CEC varies according to the type of soil. Humus, the end product of decomposed organic matter, has the highest CEC value because organic matter colloids have large quantities of negative charges. Humus has a CEC two to five times greater than montmorillonite clay and up to 30 times greater than kaolinite clay, so is very important in improving soil fertility. Table 2.1: CEC values for different soil textures (Brady and Weil, 1999) Soil texture CEC range (meq/100g soil) Sand 2-4 Sandy loam 2-12 Loam 7-16 Silt loam 9-26 Clay, clay loam 4-60 (iii) Organic Matter The importance of soil organic matter in relation to soil fertility and physical condition is widely recognized in agriculture. However, organic matter contributes to the fertility or productivity of the soil through its positive effects on the physical, chemical and biological properties of the soil (Rowell, 1994), as follows: physical stabilizes soil structure, improves water holding characteristics, lowers bulk density, dark color may alter thermal properties; chemical higher CEC, acts as a pH buffer, ties up metals, interacts with biological supplies energy and body-building constituents for soil organisms, increases microbial populations and their activities, source and sink for nutrients, ecosystem resilience, affects soil enzymes. Soil organic matter consists of a wide range of organic substances, including living organisms, carboneous remains of organisms which once occupied the soil, and organic compounds produced by current and past metabolism of the soil (Brady and Weil, 1999). Soil organic matter plays a critical role in soil processes and is a key element of integrated soil fertility management (ISFM) (Brady and Weil, 2004). Organic matter is widely considered to be the single most important indicator of soil fertility and productivity (Rowell, 1994). It consists primarily of decayed or decaying plant and animal residues and is a very important soil component. Benefits of Organic matter in soil according to Ashman and Puri, (2002) include: increasing the soils cation exchange capacity and acting as food for soil organisms from bacteria to worms and is an important component in the nutrient and carbon cycles. Organic matter, like clay, has a high surface area and is negatively charged with a high CEC, making it an excellent supplier of nutrients to plants. In addition, as organic matter decomposes, it releases nutrients such as N, P and S that are bound in the organic matters structure, essentially imitating a slow release fertilizer (Myers, 1995). Organic matter can also hold large amounts of water, which helps nutrients move from soil to plant roots (Mikkuta, 2004). An important characteristic of organic matter in soil fertility is C: N ratio. The C: N ratio in organic matter of arable surface horizons commonly ranges from 8:1 to 15:1, the median being near 12:1 (Brady and Weil, 1999). The C:N ratio in organic residues applied to soils is important for two reasons: intense competition among the micro-organisms for available soil nitrogen which occurs when residues having a high C:N ratio are added to soils and it also helps determine their rate of decay and the rate at which nitrogen is made available to plants (Brady and Weil, 1999). (iv) Plant Nutrients Plants require 13 plant nutrients (Table 2.2) (micro and macro nutrients) for their growth. Each is equally important to the plant, yet each is required in vastly different amounts (Ronen, 2007). Essential elements are chemical elements that plants need in order to complete their normal life cycle (Scoones and Toulhim, 1998). The functions of these elements in the plant cannot be fulfilled by another, thus making each element essential for plant growth and development (Scoones and Toulhim, 1998). Essential nutrients are divided into macro and micronutrients as illustrated in Table 3. Macronutrients are those that are required in relatively high quantities for plant growth and can be distinguish into two sub groups, primary and secondary ones, (Uchida and Silva, 2000). The primary macro-elements are most frequently required for plant growth and also needed in the greatest total quantity by plants. For most crops, secondary macro nutrients are needed in lesser amounts than the primary nutrients. The second group of plant nutrients which are micronutrients are needed only in trace amounts (Scoones and Toulhim, 1998). These micronutrients are required in very small amounts, but they are just as important to plant development and profitable crop production as the major nutrients (Ronen, 2007). Classification Element Function in plant growth Source Deficiency symptoms and toxicities Macro nutrients Primary Nitrogen (N) Chlorophyll and Protein formation Air/Soil, applied fertilisers Slow growth, stunted plants, chlorosis, low protein content Phosphorus (P) Photosynthesis, Stimulates early growth and root formation, hastens maturity Soil and applied fertilisers Slow growth, delayed crop maturity, purplish green coloration of leaves Potassium (K) Photosynthesis and nzyme activity, starch and sugar formation, root growth Soil and applied fertilisers Slow growth, Reduced disease or pest resistance, development of white and yellow spots on leaves Macro nutrients secondary Calcium (Ca) Cell growth and component of cell wall Soil Weakened stems, death of plants growing points, abnormal dark green appearance on foliage Magnesium (Mg) Enzyme activation, photosynthesis and influence Nitrogen metabolism Soil Interveinal chlorosis in older leaves, curling of leaves, stunted growth, Sulfur (S) Amino acids, proteins and nodule formation Soil and animal manure Interveinal chlorosis on corn leaves, retarded growth, delayed maturity and light green to yellowish color in young leaves Micronutrients essential Iron (Fe) Photosynthesis, chlorophyll synthesis, constituent of various enzymes and proteins Soil Interveinal chlorosis, yellowing of leaves between veins, twig dieback, death of entire limp or plants Manganese (Mn) Enzyme activation, metabolism of nitrogen and organic acids, formation of vitamins and breakdown of carbohydrates Soil Interveinal chlorosis of young leaves, gradation of pale green coloration with darker color next to veins Zinc (Zn) Enzymes and auxins component, protein synthesis, used in formation of growth hormones Soil Mottled leaves, dieback twigs, decrease in stem length Copper (Cu) Enzyme activation, catalyst for respiration Soil Stunted growth, poor pigmentation, wilting of leaves Boron (B) Reproduction Soil Thickened, curled, wilted and chlorotic leaves; reduced flowering Molybdenum (Mo) Nitrogen fixation; nitrate reduction and plant growth Soil Stunting and lack of vigor (induced by nitrogen deficiency), scorching, cupping or rolling of leaves Chlorine (Cl) Root growth, photosynthetic reactions Soil Wilting followed by chlorosis, excessive branching of lateral roots, bronzing of leaves Additional nutrients Carbon (C) Constituent of carbohydrates and photosynthesis Air/ Organic matter Hydrogen (H) Maintains osmotic balance and constituent of carbohydrates Water/Organic matter Oxygen (O) Constituent of carbohydrates and necessary for respiration Air/Water/ Organic matter Table 2.2: Essential plant elements, their sources and role in plants (Ronen,2007) Deficiency of any of these essential nutrients will retard plant development (Brady and Weil, 2004). Deficiencies and toxicities of nutrients in soil present unfavorable conditions for plant growth, such as: poor growth, yellowing of the leaves and possibly the death of the plant as illustrated in Table 3 (Ahmed et al., 1997). Therefore proper nutrient management is required to achieve maximum plant growth, maximum economic and growth response by the crop, and also for minimum environmental impact. In addition to the nutrients listed above, plants require carbon, hydrogen, and oxygen, which are extracted from air and water to make up the bulk of plant weight (Brady and Weil, 1999). Achieving balance between the nutrient requirements of plants and the nutrient reserves in soils is essential for maintaining soil fertility and high yields, preventing environmental contamination and degradation, and sustaining agricultural production over the long term. 2.2.3. Soil Biological properties (i) Soil organisms Soil organisms include mostly microscopic living organisms such as bacteria and fungi which are the foundation of a healthy soil because they are the primary decomposer of organic matter (Brady and Weil, 1999). Soil organisms are grouped into two namely soil microorganisms and soil macro organisms (Table 2.3). Table 2.3: Soil Macro and microorganisms and their role in plant and soil (Brady and Weil, 1999) Classification Organisms Function in plant and/or soil Source Microorganisms Bacteria Decomposition of organic matter Soil surface and humus particles Actinomycetes Source of protein and enhance soil fertility Surface layers of grass lands Fungi Fix atmospheric nitrogen and enhance soil fertility Soil (without organic matter) Algae Add organic matter to soil, improve aeration of swamp soils, and fix atmospheric nitrogen Moist soils Macro-organisms Nematodes They can be applied to crops in large quantities as a biological insecticide Soil and plant roots Earthworms Enhance soil fertility and structural stability Aerated soils Ants and termites Soil development Dominant in tropical soils Soil can contain millions of organisms that feed off decaying material such as old plant material, mulch unprocessed compost (Ashman and Puri, 2002), Microorganisms constitute Soil organic matter is the main food and energy source of soil microorganisms (Ashman and Puri, 2002). Through decomposition of organic matter, microorganisms take up their food elements. Organic matter also serves as a source of energy for both macro and micro organisms and helps in performing various beneficial functions in soil, resulting in highly productive soil (Mikutta et al., 2004). Macro-organisms such as insects, other arthropods, earthworms and nematodes live in the soil and have an important influence on soil fertility (Amezketa, 1999). They ingest soil material and relocate plant material and form burrows. The effects of these activities are variable. Macro-organisms improve aeration, porosity, infiltration, aggregate stability, litter mixing, improved N and C stabilization, C turnover and carbonate reduction and N mineralization, nutrient availability and metal mobility (Amezketa, 1999; Winsome and McColl, 1998 and Brown et al., 2000). The various groups of soil organisms do not live independently of each other, but form an interlocked system more or less in equilibrium with the environment (Brady and Weil, 1999). Their activity in soil depend on moisture content, temperature, soil enzymes, dissolution of soil minerals and breakdown of toxic chemicals. All have a tremendous role in the development of soil fertility (Alam, 2001). Their actions involve the formation of structural systems of the soils which help in the increase of agricultural productivity (Alam, 2001). 2.3. SOIL CLAY MINERALOGY The clay fraction of soil is dominated by clay minerals which control important soil chemical properties including sorption characteristics of soils (Dixon and Schulze, 2002). Minerals are naturally occurring inorganic compounds, with defined chemical and physical properties (Velde, 1995). Minerals that are formed in the depths of a volcano are called primary minerals (Pal et al., 2000). Feldspar, biotite, quartz and hornblende are examples of primary minerals. These minerals and the rocks made from them are often not stable when exposed to the weathering agents at the surface of the earth (Dixon and Schulze, 2002). These rocks are broken down (weathered) continuously into small pieces by exposure to physical and chemical weathering processes (Dixon and Schulze, 2002). Some of the elements that are released during weathering, reform and crystallise in a different structure forming secondary minerals (Melo et al., 2002). Secondary minerals tend to be much smaller in particle size than primary minerals, and are most commonly found in the clay fraction of soils (Guggenheim and Martin, 1995). Soil clay fractions often contain a wide range of secondary minerals such as kaolinite, montmorillonite and aluminum hydrous oxides, whereas the sand or silt particles of soils are dominated by relatively inert primary minerals. The clay fraction is usually dominated by secondary minerals which are more chemically active and contribute the most to soil fertility (Melo et al., 2002). Two major secondary mineral groups, clay minerals and hydrous

The Beneficial Head Start Program Essay -- essays papers

The Head Start program is a beneficial one that helps youth overcome educational setbacks. In order for one to understand the benefits of the program one must know what its goals are, how its goals continue to be accomplished, what specific setbacks are remedied from it and how others feel about it. Head Start is a comprehensive child development program that has an overall goal to prepare children from low-income families for school (The Administration For Children And Families, 2002). To prepare a child for school the program has the goal of meeting educational, health, social service, and parental needs. â€Å"Head Start also wants to help bring about a greater degree of social competence in these children (Mallory and Goldsmith, 2002).† The program has met a goal of impacting child development and day care services, and the increasing availability of services offered to low-income families and their children (US Department of Health and Human Services, 2002). There are many factors that play a part in the accomplishment of these goals. Head Start meets educational needs by ensuring that each child is exposed to different learning experiences that nurse intellectual, social, and emotional growth (U.S. Department of Health and Human Services, 2002). The children are in an atmosphere for gaining knowledge but at the same time are placed with peers whom they can build social skills and form relationships with. Health needs are met due to the program’s emphasis on early detection of medical problems. Each child in Head Start becomes involved in a health program. The health program covers immunizations, medical, dental, and mental services (U.S. Department of Health and Human Services, 2002). Immunizations are ... ...t in any benefits offered by the Head Start program.† This is the time when that statement is proven wrong. â€Å"In 1968, Head Start began funding a program that eventually became called Sesame Street. It is a Carnegie Corporation Preschool Television Show that is still aired to this day (The Administration for Children and Families, 2002).† Granted some people have not viewed the show , however, their children may have. If that is not the case plenty of people are still familiar with the name and concepts of the show Sesame Street. The Head Start program is extremely beneficial to communities across the United States of America. The program set goals, continues to accomplish them, remedies educational setbacks for low-income families and children and raises debates about the success of such programs which only pushes them to strive harder to reach their goals.

Malaysian Financial Reporting Standard 116 Essay

Malaysian Financial Reporting Standard 116 Property, Plant and Equipment This version includes amendments resulting from MFRSs with effective dates no later than 1 January 2012. Amendments with an effective date later than 1 January 2012 MFRS 116 has been amended by MFRS 13 Fair Value Measurement*. As those amendments have an effective date after 1 January 2012 they are not included in this edition. * effective date 1 January 2013 559 MFRS 116 CONTENTS paragraphs Preface INTRODUCTION IN1–IN15 MALAYSIAN FINANCIAL REPORTING STANDARD 116 PROPERTY, PLANT AND EQUIPMENT OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial costs Subsequent costs MEASUREMENT AT RECOGNITION Elements of cost Measurement of cost MEASUREMENT AFTER RECOGNITION Cost model Revaluation model Depreciation Depreciable amount and depreciation period Depreciation method Impairment Compensation for impairment DERECOGNITION DISCLOSURE TRANSITIONAL PROVISIONS EFFECTIVE DATE WITHDRAWAL OF OTHER PRONOUNCEMENTS 1 2–5 6 7–14 11 12–14 15–28 16–22 23–28 29–66 30 31–42 43–62 50–59 60–62 63 65–66 67–72 73–79 80 81–81E 82–83 560  © IFRS Foundation MFRS 116 Malaysian Financial Reporting Standard 116 Property, Plant and Equipment (MFRS 116) is set out in paragraphs 1–83. All the paragraphs have equal authority. MFRS 116 should be read in the context of its objective and the Basis for Conclusions, the Foreword to Financial Reporting Standards and the Conceptual Framework for Financial Reporting. MFRS 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.  © IFRS Foundation 561 MFRS 116 Preface The Malaysian Accounting Standards Board (MASB) is implementing its policy of convergence through adopting International Financial Reporting Standards (IFRSs) as issued by the International Accounting Standards Board (IASB) for application for annual periods beginning on or after 1 January 2012. The IASB defines IFRSs as comprising: (a) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. Malaysian Financial Reporting Standards (MFRSs) equivalent to IFRSs that apply to any reporting period beginning on or after 1 January 2012 are: (a) Malaysian Financial Reporting Standards; and (b) IC Interpretations. First-time application of MFRSs equivalent to IFRSs Application of this Standard will begin in the first-time adopter’s * first annual reporting period beginning on or after 1 January 2012 in the context  of adopting MFRSs equivalent to IFRSs. In this case, the requirements of MFRS 1 First-time Adoption of Malaysian Financial Reporting Standards must be observed. Application of MFRS 1 is necessary as otherwise such financial statements will not be able to assert compliance with IFRS. MFRS 1, the Malaysian equivalent of IFRS 1 First-time Adoption of International Financial Reporting Standards, requires prior period information, presented as comparative information, to be restated as if the requirements of MFRSs effective for annual period beginning on or after 1 January 2012 have always been applied, except when it (1) prohibits retrospective application in some aspects or (2) allows the first-time adopter to use one or more of the exemptions or except ions contained therein. This means that, in preparing its first MFRS financial statements* for a financial period beginning on or after 1 January 2012, the first-time adopter shall refer to the provisions contained in MFRS 1 on matters relating to transition and effective dates instead of the transitional provision and effective date contained in the respective MFRSs. This differs from previous requirements where an entity accounted for changes of accounting policies in accordance with the specific transitional provisions contained in the respective Financial Reporting Standards (FRSs) or in accordance with FRS 108 Accounting Policies, Changes in Accounting Estimates and Errors when the FRS did not include specific transitional provisions. * Appendix A of MFRS 1 defines first-time adopter and first MFRS financial statements. 562 MFRS 116 In this regard the effective and issuance dates contained in this Standard are those of the IASB’s and are inapplicable in the new MFRS framework since MFRS 1 requirements will be applied on 1 January 2012. Comparison and compliance with IAS 16 MFRS 116 is equivalent to IAS 16 Property, Plant and Equipment as issued and amended by the IASB, including the effective and issuance dates. Entities that comply with MFRS 116 will  simultaneously be in compliance with IAS 16. 563 MFRS 116 Introduction IN1 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) replaces IAS 16 Property, Plant and Equipment (revised in 1998), and should be applied for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. The Standard also replaces the following Interpretations: ï‚ · ï‚ · ï‚ · SIC-6 Costs of Modifying Existing Software SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items SIC-23 Property, Plant and Equipment—Major Inspection or Overhaul Costs. IASB’s reasons for revising IAS 16 IN2 The International Accounting Standards Board developed this revised IAS 16 as part of its project on Improvements to International Accounting Standards. The project was undertaken in the light of queries and criticisms raised in relation to the Standards by securities regulators, professional accountants and other interested parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to make other improvements. For IAS 16 the IASB’s main objective was a limited revision to provide additional guidance and clarification on selected matters. The IASB did not reconsider the fundamental approach to the accounting for property, plant and equipment contained in IAS 16. IN3 The main changes of IAS 16 IN4 The main changes from the previous version of IAS 16 are described below. Scope IN5 This Standard clarifies that an entity is required to apply the principles of this Standard to items of property, plant and equipment used to develop or maintain (a) biological assets and (b) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. Recognition: subsequent costs  IN6 An entity evaluates under the general recognition principle all property, plant and equipment costs at the time they are incurred. Those costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service an item. The previous version of IAS 16 contained two recognition principles. An entity applied the second recognition principle to subsequent costs.  © 564 IFRS Foundation MFRS 116 Measurement at recognition: asset dismantlement, removal and restoration costs IN7 The cost of an item of property, plant and equipment includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of installing the item. Its cost also includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of using the item during a particular period for purposes other than to produce inventories during that period. The previous version of IAS 16 included within its scope only the costs incurred as a consequence of installing the item. Measurement at recognition: asset exchange transactions IN8 An entity is required to measure an item of property, plant and equipment acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets, at fair value unless the exchange  transaction lacks commercial substance. Under the previous version of IAS 16, an entity measured such an acquired asset at fair value unless the exchanged assets were similar. Measurement after recognition: revaluation model IN9 If fair value can be measured reliably, an entity may carry all items of property, plant and equipment of a class at a revalued amount, which is the fair value of the items at the date of the revaluation less any subsequent accumulated depreciation and accumulated impairment losses. Under the previous version of IAS 16, use of revalued amounts did not depend on whether fair values were reliably measurable. Depreciation: unit of measure IN10 An entity is required to determine the depreciation charge separately for each significant part of an item of property, plant and equipment. The previous version of IAS 16 did not as clearly set out this requirement. Depreciation: depreciable amount  IN11 An entity is required to measure the residual value of an item of property, plant and equipment as the amount it estimates it would receive currently for the asset if the asset were already of the age and in the condition expected at the end of its useful life. The previous version of IAS 16 did not specify whether the residual value was to be this amount or the amount, inclusive of the effects of inflation, that an entity expected to receive in the future on the asset’s actual retirement date. Depreciation: depreciation period IN12 An entity is required to begin depreciating an item of property, plant and equipment when it is available for use and to continue depreciating it until it  © IFRS Foundation 565 MFRS 116 is derecognised, even if during that period the item is idle. The previous version of IAS 16 did not specify when depreciation of an item began and specified that an entity should cease depreciating an item that it had retired from active use and was holding for disposal. Derecognition: derecognition date IN13 An entity is required to derecognise the carrying amount of an item of property, plant and equipment that it disposes of on the date the criteria for the sale of goods in IAS 18 Revenue would be met. The previous version of IAS 16 did not require an entity to use those criteria to determine the date on which it derecognised the carrying amount of a disposed-of item of property, plant and equipment. An entity is required to derecognise the carrying amount of a part of an item of property, plant and equipment if that part has been replaced and the entity has included the cost of the replacement in the carrying amount of the item. The previous version of IAS 16 did not extend its derecognition principle to such parts; rather, its recognition principle for subsequent expenditures effectively precluded the cost of a replacement from being included in the carrying amount of the item. IN14 Derecognition: gain classification IN15 An entity cannot classify as revenue a gain it realises on the disposal of an item of property, plant and equipment. The previous version of IAS 16 did not contain this provision. 566  © IFRS Foundation MFRS 116 Malaysian Financial Reporting Standard 116 Property, Plant and Equipment Objective 1 The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entity’s investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them. Scope 2 This Standard shall be applied in accounting for property, plant and equipment except when another Standard requires or permits a different accounting treatment. This Standard does not apply to: (a) property, plant and equipment classified as held for sale in accordance with MFRS 5 Non-current Assets Held for Sale and Discontinued Operations; 3 (b) biological assets related to agricultural activity (see MFRS 141 Agriculture); (c) the recognition and measurement of exploration and evaluation assets (see MFRS 6 Exploration for and Evaluation of Mineral Resources); or (d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. However, this Standard applies to property, plant and equipment used to develop or maintain the assets described in (b)–(d). 4 Other Standards may require recognition of an item of property, plant and equipment based on an approach different from that in this Standard. For example, MFRS 117 Leases requires an entity to evaluate its recognition of an item of leased property, plant and equipment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard. An entity using the cost model for investment property in accordance with MFRS 140 Investment Property shall use the cost model in this Standard. 5 Definitions 6 The following terms are used in this Standard with the meanings specified:  © IFRS Foundation 567 MFRS 116 Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other MFRSs, eg MFRS 2 Share-based Payment. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Entity-specific value is the present value of the cash flows an entity expects to arise from the continuing use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability. Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arm’s length transaction. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, plant and equipment are tangible items that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Recoverable amount is the higher of an asset’s fair value less costs to sell and its value in use. The residual value of an asset is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. Useful life is: (a) the period over which an asset is expected to be available for use by an entity;  or (b) the number of production or similar units expected to be obtained from the asset by an entity. Recognition 7 The cost of an item of property, plant and equipment shall be recognised as an asset if, and only if: (a) it is probable that future economic benefits associated with the item will flow to the entity; and (b) the cost of the item can be measured reliably.  © 568 IFRS Foundation MFRS 116 8 Spare parts and servicing equipment are usually carried as inventory and recognised in profit or loss as consumed. However, major spare parts and stand-by equipment qualify as property, plant and equipment when an entity expects to use them during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property, plant and equipment, they are accounted for as property, plant and equipment. This Standard does not prescribe the unit of measure for recognition, ie what constitutes an item of property, plant and equipment. Thus, judgement is required in applying the recognition criteria to an entity’s specific circumstances. It may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies, and to apply the criteria to the aggregate value. An entity evaluates under this recognition principle all its property, plant and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. 9 10 Initial costs 11 Items of property, plant and equipment may be acquired for safety or environmental reasons. The acquisition of such property, plant and equipment, although not directly increasing the future economic benefits of any particular existing item of property, plant and equipment, may be necessary for an entity to obtain the future economic benefits from its other assets. Such items of property, plant and equipment qualify for recognition as assets because they enable an entity to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset because without them the entity is unable to manufacture and sell chemicals. However, the resulting carrying amount of such an asset and related assets is reviewe d for impairment in accordance with MFRS 136 Impairment of Assets. Subsequent costs 12 Under the recognition principle in paragraph 7, an entity does not recognise in the carrying amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item. Rather, these costs are recognised in profit or loss as incurred. Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of these expenditures is often described as for the ‘repairs and maintenance’ of the item of property, plant and equipment. Parts of some items of property, plant and equipment may require replacement at regular intervals. For example, a furnace may require relining  © 13 IFRS Foundation 569 MFRS 116 after a specified number of hours of use, or aircraft interiors such as seats and galleys may require replacement several times during the  life of the airframe. Items of property, plant and equipment may also be acquired to make a less frequently recurring replacement, such as replacing the interior walls of a building, or to make a nonrecurring replacement. Under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 67–72). 14 A condition of continuing to operate an item of property, plant and equipment (for example, an aircraft) may be performing regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied. Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised. This occurs regardless of whether the cost of the previous inspection was identified in the transaction in which the item was acquired or constructed. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. Measurement at recognition 15 An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost. Elements of cost 16 The cost of an item of property, plant and equipment comprises: (a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates. (b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the  obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. 17 Examples of directly attributable costs are: (a) costs of employee benefits (as defined in MFRS 119 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment; 570  © IFRS Foundation MFRS 116 (b) costs of site preparation; (c) initial delivery and handling costs; (d) installation and assembly costs; (e) costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment); and professional fees. (f) 18 An entity applies MFRS 102 Inventories to the costs of obligations for dismantling, removing and restoring the site on which an item is located that are incurred during a particular period as a consequence of having used the item to produce inventories during that period. The obligations for costs accounted for in accordance with MFRS 102 or MFRS 116 are recognised and measured in accordance with MFRS 137 Provisions, Contingent Liabilities and Contingent Assets. Examples of costs that are not costs of an item of property, plant and equipment are: (a) costs of opening a new facility; 19 (b) costs of introducing a new product or service (including costs of advertising and promotional activities); (c) costs of conducting business in a new location or with a new class of customer (including costs of staff training); and (d) administration and other general overhead costs. 20 Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an item are not included in the carrying amount of that item. For example, the following costs are not included in the carrying amount of an item of property, plant and equipment: (a) costs incurred while an item capable of operating in the manner intended by management has yet to be brought into use or is operated at less than full capacity; (b) initial operating losses, such as those incurred while demand for the item’s output builds up; and (c) 21 costs of relocating or reorganising part or all of an entity’s operations. Some operations occur in connection with the construction or development of an item of property, plant and equipment, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management. These incidental operations may occur before or during the construction or development activities. For example, income may be earned through using a building site as a car park until construction starts. Because incidental operations are not  © IFRS Foundation 571 MFRS 116 necessary to bring an item to the location and condition necessary  for it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in profit or loss and included in their respective classifications of income and expense. 22 The cost of a self-constructed asset is determined using the same principles as for an acquired asset. If an entity makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an asset for sale (see MFRS 102). Therefore, any internal profits are eliminated in arriving at such costs. Similarly, the cost of abnormal amounts of wasted material, labour, or other resources incurred in self-constructing an asset is not included in the cost of the asset. MFRS 123 Borrowing Costs establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of property, plant and equipment. Measurement of cost 23 The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with MFRS 123. One or more items of property, plant and equipment may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets. The following discussion refers simply to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence. The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. The acquired item is measured in this way even if an entity cannot immediately derecognise the asset given up. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if: (a) the configuration (risk, timing and amount) of the cash flows of the asset  received differs from the configuration of the cash flows of the asset transferred; or 24 25 (b) the entity-specific value of the portion of the entity’s operations affected by the transaction changes as a result of the exchange; and (c) the difference in (a) or (b) is significant relative to the fair value of the assets exchanged. For the purpose of determining whether an exchange transaction has commercial substance, the entity-specific value of the portion of the entity’s 572  © IFRS Foundation MFRS 116 operations affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear without an entity having to perform detailed calculations. 26 The fair value of an asset for which comparable market transactions do not exist is reliably measurable if (a) the variability in the range of reasonable fair value estimates is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used in estimating fair value. If an entity is able to determine reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure the cost of the asset received unless the fair value of the asset received is more clearly evident. The cost of an item of property, plant and equipment held by a lessee under a finance lease is determined in accordance with MFRS 117. The carrying amount of an item of property, plant and equipment ma y be reduced by government grants in accordance with MFRS 120 Accounting for Government Grants and Disclosure of Government Assistance. 27 28 Measurement after recognition 29 An entity shall choose either the cost model in paragraph 30 or the revaluation model in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment. Cost model 30 After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses. Revaluation model 31 After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting period. The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally qualified valuers. The fair value of items of plant and equipment is usually their market value determined by appraisal. If there is no market-based evidence of fair value because of the specialised nature of the item of property, plant and equipment and the item is rarely 32 33  © IFRS Foundation 573 MFRS 116 sold, except as part of a continuing business, an entity may need to estimate fair value using an income or a depreciated replacement cost approach. 34 The frequency of revaluations depends upon the changes in fair values of the items of property, plant and equipment being revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is required. Some items of property, plant and equipment experience significant and volatile changes in fair value, thus necessitating annual revaluation. Such frequent revaluations are unnecessary for items of property, plant and equipment with only insignificant changes in fair value. Instead, it may be necessary to revalue the item only every three or five years. When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways: (a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its depreciated replacement cost. 35 (b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings. The amount of the adjustment arising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40. 36 If an item of property, plant and equipment is revalued, the entire class of property, plant and equipment to which that asset belongs shall be revalued. A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entity’s operations. The following are examples of separate classes: (a) land; 37 (b) land and buildings; (c) machinery; (d) ships; (e) (f) aircraft; motor vehicles; (g) furniture and fixtures; and (h) office equipment. 574  © IFRS Foundation MFRS 116 38 The items within a class of property, plant and equipment are revalued simultaneously to avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates. However, a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date. If an asset’s carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. If an asset’s carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss. However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus. The revaluation surplus included in equity in respect of an item of property, plant and equipment may be transferred directly to retained earnings when the asset is derecognised. This may involve transferring the whole of the surplus when the asset is retired or disposed of. However, some of the surplus may be transferred as the asset is used by an entity. In such a case, the amount of the surplus transferred would be the difference between depreciation based on the revalued carrying amount of the asset and  depreciation based on the asset’s original cost. Transfers from revaluation surplus to retained earnings are not made through profit or loss. The effects of taxes on in come, if any, resulting from the revaluation of property, plant and equipment are recognised and disclosed in accordance with MFRS 112 Income Taxes. 39 40 41 42 Depreciation 43 Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately. An entity allocates the amount initially recognised in respect of an item of property, plant and equipment to its significant parts and depreciates separately each such part. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease. Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms. 44  © IFRS Foundation 575 MFRS 116 45 A significant part of an item of property, plant and equipment may have a useful life and a depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts may be grouped in determining the depreciation charge. To the extent that an entity depreciates separately some parts of an item of property, plant and equipment, it also depreciates separately the remainder of the item. The remainder consists of the parts of the item that are individually not significant. If an entity has varying expectations for these parts, approximation techniques may be necessary to depreciate the remainder in a manner that faithfully represents the consumption pattern and/or useful life of its parts. An entity may choose to depreciate separately the parts of an item that do not have a cost that is significant in relation to the total cost of the item. The depreciation charge for each period shall be recognised in prof it or loss unless it is included in the carrying amount of another asset. The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see MFRS 102). Similarly, depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with MFRS 138 Intangible Assets. Depreciable amount and depreciation period 50 51 The depreciable amount of an asset shall be allocated on a systematic basis over its useful life. The residual value and the useful life of an asset shall be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) shall be accounted for as a change in an accounting estimate in accordance with MFRS 108 Accounting Policies, Changes in Accounting Estimates and Errors. Depreciation is recognised even if the fair value of the asset exceeds its carrying amount, as long as the asset’s residual value does not exceed its carrying amount. Repair and maintenance of an asset do not negate the need to depreciate it. The depreciable amount of an asset is determined after deducting its residual value. In practice, the residual value of an asset is often  insignificant and therefore immaterial in the calculation of the depreciable amount. The residual value of an asset may increase to an amount equal to or greater than the asset’s carrying amount. If it does, the asset’s depreciation charge is 46 47 48 49 52 53 54 576  © IFRS Foundation MFRS 116 zero unless and until its residual value subsequently decreases to an amount below the asset’s carrying amount. 55 Depreciation of an asset begins when it is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with MFRS 5 and the date that the asset is derecognised. Therefore, depreciation does not cease when the asset becomes idle or is retired from active use unless the asset is fully depreciated. However, under usage methods of depreciation the depreciation charge can be zero while there is no production. The future economic benefits embodied in an asset are consumed by an entity principally through its use. However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often result in  the diminution of the economic benefits that might have been obtained from the asset. Consequently, all the following factors are considered in determining the useful life of an asset: (a) expected usage of the asset. Usage is assessed by reference to the asset’s expected capacity or physical output. 56 (b) expected physical wear and tear, which depends on operational factors such as the number of shifts for which the asset is to be used and the repair and maintenance programme, and the care and maintenance of the asset while idle. (c) technical or commercial obsolescence arising from changes or improvements in production, or from a change in the market demand for the product or service output of the asset. (d) legal or similar limits on the use of the asset, such as the expiry dates of related leases. 57 The useful life of an asset is defined in terms of the asset’s expected utility to the entity. The asset management policy of the entity may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The estimation of the useful life of the asset is a matter of judgement based on the experience of the entity with similar assets. Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and sites used for landfill, land has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building. If the cost of land includes the costs of site dismantlement, removal and restoration, that portion of the land asset is depreciated over the period of benefits obtained by incurring those costs. In some cases, the land itself may 58 59  © IFRS Foundation 577 MFRS 116 have a limited useful life, in which case it is depreciated in a manner that reflects the benefits to be derived from it. Depreciation method 60 61 The depreciation method used shall reflect the pattern in which the asset’s future economic benefits are expected to be consumed by the entity. The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected pattern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with MFRS 108. A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life. These methods include the straight-line method, the diminishing balance method and the units of production method. Straight-line depreciation results in a constant charge over the useful life if the asset’s residual value does not change. The diminishing balance method results in a decreasing charge over the useful life. The units of production method results in a charge based on the expected use or output. The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits. 62 Impairment 63 To determine whether an item of property, plant and equipment is impaired, an entity applies MFRS 136 Impairment of Assets. That Standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss. [Deleted by IASB] 64 Compensation for impairment 65 Compensation from third parties for items of property, plant and equipment that were impaired, lost or given up shall be included in profit or loss when the compensation becomes receivable. Impairments or losses of items of property, plant and equipment, related claims for or payments of compensation from third parties and any subsequent purchase or construction of replacement assets are separate economic events and are accounted for separately as follows: (a) impairments of items of property, plant and equipment are recognised in accordance with MFRS 136; 66 578  © IFRS Foundation MFRS 116 (b) derecognition of items of property, plant and equipment retired or disposed of is determined in accordance with this Standard; (c) compensation from third parties for items of property, plant and equipment that were impaired, lost or given up is included in determining profit or loss when it becomes receivable; and (d) the cost of items of property, plant and equipment restored, purchased or constructed as replacements is determined in accordance with this Standard. Derecognition 67 The carrying amount of an item of property, plant and equipment shall be derecognised: (a) on disposal; or (b) when no future economic benefits are expected from its use or disposal. 68 The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless MFRS 117 requires otherwise on a sale and leaseback). Gains shall not be classified as revenue. However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale. The proceeds from the sale of such assets shall be recognised as revenue in accordance with MFRS 118 Revenue. MFRS 5 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories. The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation). In determining the date of disposal of an item, an entity applies the criteria in MFRS 118 for recognising revenue from the sale of goods. MFRS 117 applies to disposal by a sale and leaseback. If, under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. If it is not practicable for an entity to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed. The gain or loss arising from the derecognition of an item of property, plant and equipment sha ll be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item. 68A 69 70 71  © IFRS Foundation 579 MFRS 116 72 The consideration receivable on disposal of an item of property, plant and equipment is recognised initially at its fair value. If payment for the item is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration and the cash price equivalent is recognised as interest revenue in accordance with MFRS 118 reflecting the effective yield on the receivable. Disclosure 73 The financial statements shall disclose, for each class of property, plant and equipment: (a) the measurement bases used for determining the gross carrying amount; (b) the depreciation methods used; (c) the useful lives or the depreciation rates used; (d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and (e) a reconciliation of the carrying amount at the beginning and end of the period showing: (i) (ii) additions; assets classified as held for sale or included in a disposal group classified as held for sale in accordance with MFRS 5 and other disposals; acquisitions through business combinations; increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 and from impairment losses recognised or reversed in other comprehensive income in accordance with MFRS 136; impairment losses recognised in profit or loss in accordance with MFRS 136; impairment losses reversed in profit or loss in accordance with MFRS 136; (iii) (iv) (v) (vi) (vii) depreciation; (viii) the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity; and (ix) other changes. 580  © IFRS Foundation MFRS 116 74 The financial statements shall also disclose: (a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities; (b) the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction; (c) the amount of contractual commitments for the acquisition of property, plant and equipment; and (d) if it is not disclosed separately in the statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. 75 Selection of the depreciation method and estimation of the useful life of assets are matters of judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other entities. For similar reasons, it is necessary to disclose: (a) depreciation, whether recognised in profit or loss or as a part of the cost of other assets, during a period; and (b) accumulated depreciation at the end of the period. 76 In accordance with MFRS 108 an entity discloses the nature and effect of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in subsequent periods. For property, plant and equipment, such disclosure may arise from changes in estimates with respect to: (a) residual values; (b) the estimated costs of dismantling, removing or restoring items of property, plant and equipment; (c) useful lives; and (d) depreciation methods. 77 If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed: (a) the effective date of the revaluation; (b) whether an independent valuer was involved; (c) the methods and significant assumptions applied in estimating the items’ fair values; (d) the extent to which the items’ fair values were determined directly by reference to observable prices in an active market or recent market transactions on arm’s length terms or were estimated using other valuation techniques;  © IFRS Foundation 581 MFRS 116 (e) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model; and the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders. (f) 78 In accordance with MFRS 136 an entity discloses information on impaired property, plant and equipment in addition to the information required by  paragraph 73(e)(iv)–(vi). Users of financial statements may also find the following information relevant to their needs: (a) the carrying amount of temporarily idle property, plant and equipment; 79 (b) the gross carrying amount of any fully depreciated property, plant and equipment that is still in use; (c) the carrying amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with MFRS 5; and  (d) when the cost model is used, the fair value of property, plant and equipment when this is materially different from the carrying amount. Therefore, entities are encouraged to disclose these amounts. Transitional provisions 80 The requirements of paragraphs 24–26 regarding the initial measurement of an item of property, plant and equipment acquired in an exchange of assets transaction shall be applied prospectively only to future transactions. Effective date 81 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. An entity shall apply the amendments in paragraph 3 for annual periods beginning on or after 1 January 2006. If an entity applies MFRS 6 for an earlier period, those amendments shall be applied for that earlier period. MFRS 101 Presentation of Financial Statements (IAS 1 Presentation of Financial Statements as revised by IASB in 2007) amended the terminology used throughout MFRSs. In addition it amended paragraphs 39, 40 and 73(e)(iv). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies MFRS 101 (IAS 1 revised by IASB in 2007) for an earlier period, the amendments shall be applied for that earlier period. 81A 81B 582  © IFRS Foundation MFRS 116 81C MFRS 3 Business Combinations (IFRS 3 Business Combinations as revised by IASB in 2008) amended paragraph 44. An entity shall apply that amendment for annual periods beginning on or after 1 July 2009. If an entity applies MFRS 3 (IFRS 3 revised by IASB in 2008) for an earlier period, the amendment shall also be applied for that earlier period. Paragraphs 6 and 69 were amended and paragraph 68A was added by Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2008). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the related amendments to MFRS 107 Statement of Cash Flows. Paragraph 5 was amended by Improvements to MFRSs (Improvements to IFRSs issued by IASB in May 2008). An entity shall apply that amendment prospectively for annual periods beginning on or after 1 January 2009. Earlier application is permitted if an entity also applies the amendments to paragraphs 8, 9, 22, 48, 53, 53A, 53B, 54, 57 and 85B of MFRS 140 at the same time. If an entity applies the amendment for an earlier period it shall disclose that fact. 81D 81E Withdrawal of other pronouncements 82 83 [Deleted by MASB] [Deleted by MASB]  © IFRS Foundation 583 MFRS 116 Deleted IAS 16 text Deleted IAS 16 text is produced for information only and does not form part of MFRS 116. Paragraph 82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998). Paragraph 83 This Standard supersedes the following Interpretations: (a) SIC-6 Costs of Modifying Existing Software; (b) SIC-14 Property, Plant and Equipment—Compensation for the Impairment or Loss of Items; and (c) SIC-23 Property, Plant and Equipment—Major Inspection or Overhaul Costs. 584  © IFRS Foundation