Research Paper Example | Topics and Well Written Essays - 1250 words - 4

Research Paper Example Unfortunately for all of the wonderful personal and societal freedoms that are protected, by the 1st Amendment, its protection also allows some questionable speeches, attitudes, and actions that may be less than deserving of that protection to continue. Some people today feel that certain forms of â€Å"freedom of speech† should be regulated, while others believe that it will only result in censorship and creep into areas where it should not be. However, the protection of freedom of speech is allowing things like bullying and hate crimes to continually slip through the cracks. For this reason it seems only ethical to reform the 1st Amendment to tackle these issues and continue to allow the spirit of freedom of speech to be maintained while making it harder and less legal to cause harm to others under the guise of freedom of speech. HISTORY The 1st Amendment reads â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof ; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the government for a redress of grievances† (Michigan States University , 2013). ... When such cases where freedom of speech has been put into question the court must review the situation from a specific perspectives."Content neutrality" refers to the reality that the court cannot be involved in the government limiting the artistic expression of any American, even if that expression may be found objectionable by some viewers or listeners (America Civil Liberties Union, 2006). However, it should be made clear that the 1st Amendment refers to the government and political involvement in an issue’ this does not cover any and all applications of freedom of speech. For example no one is â€Å"consequence free† when they decide that their need for expression influences them to shout â€Å"fire!† in a crowded building when there is not one. Or for things one says at their job. The first Amendment cannot always be used as a means to protect ones employment and to gain a free pass for telling off their boss, arguing with employees, or bad-mouthing the comp any that they work for. The 1st Amendment does not cover private businesses only prevents the government from interfering (Freedman, 2012), DISCUSSION Our founding fathers did not intend that the Amendment would be used by those with ulterior motives to spreads propaganda, hate, and agendas filled with cruel words. They certainly did not think that people should be able to say whatever they feel like saying without any repercussions, after all the founding fathers believed that if another said false words against you could be taken to court and accuse them of slander. It is these instances that many Americans are beginning to believe require government intervention and regulation. While others admit

Fixed Tangible Dissertation Example | Topics and Well Written Essays - 2000 words

Fixed Tangible - Dissertation Example nce sheet of the company. The cost include cost incurred at the time of purchase of asset such as cash payment for the acquisition of assets, duty paid on the import of assets at the time of import, transportation cost incurred for bringing the asset to the desired location and place. Although, there might be cost incurred related to the acquisition of the assets but it might not be relevant and thus not capitalized. Examples of such cost are cost of opening a new production facility, cost of advertising and promotional activities and other indirect and administrative costs. The capitalization of the cost is stopped when the asset is the location or place for the intended use. Cost such as initial operating losses, initial cost incurred by the company when it is operating below the capacity and cost or relocation or reorganization of some or all of the holdings of the company, is also not capitalized. The expenditure incurred can also be capitalized in the cost of the asset subsequen t to the acquisition of the assets. These costs primarily include significant maintenance or overhauling expenditure. These costs are only recognized in those circumstances when the future economic benefits associated with that expenditure lasts for more than one year. Other than general maintenance expenditure, there are other costs which can also be capitalized in the cost of the asset. For example borrowing cost, incurred on acquiring to the acquisition of qualifying assets is also recognized in the cost of the assets acquired. This capitalization is accounted for in accordance with the IAS 23 ‘Borrowing Cost’. [2] At the initial recognition of any item of property, plant and equipment, if the payment for an item of property, plant and equipment is deferred, interest at market rate must also be recognized. In certain circumstances, the asset might be acquired in an exchange for another asset, which could be similar or dissimilar to the asset being disposed off. In th ese cases, the cost is measured at the fair value of the asset being acquired. But this measurement technique would not be applicable if the asset exchange transaction lacks commercial substance or the fair value of the assets involved in the transaction cannot be determined reliably. In case where the fair value of the asset acquired is not reliably measured, the cost of the asset, at which it is recognized in the balance sheet of the company, is the fair value of the assets given up. Subsequent to the initial measurement, the IAS 16 has allowed to record the asset at accounting models which are Cost Model Revaluation Model [1] In the cost model, the asset is carried at cost less accumulated depreciation and impairment losses, if any. Whereas, according to the revaluation model, the items are carried at revalued amount. The revalued amount of an item of property, plant and equipment is its fair value at its revaluation date. According to IAS 16, when an item of property, plant and equipment is revalued, the entire class of assets to which that item belongs, is also revalued. In case where a company conducts the revaluation of an item of property plant and equipment, and it results in an increase in the amount at which it was previously recorded in the balance sheet, the increase is credited to equity and is represented as ‘