Gender Divisions and Differences in Work

Gender Divisions and Differences in Work Today, women have gained a new equality with men. This perspective is indisputable’ This review explores the contemporary literature on the theme of ‘women and work’ in the light of the suggestion that women have indisputably gained a new equality with men. Overwhelming evidence has been found for the persistence of gender inequalities which work to disadvantage women in the context of work, including domestic work, although it is clear that providing explanations for this phenomenon has shown that the issue is complex and highly contested. It is argued that a redefinition and re-interpretation of the inter-dependence between paid and unpaid work, care and leisure is needed. There seems no doubt that in order for there to be a greater measure of real gender equality, male identity, in particular, must beer-examined and changed. It seems clear that research and policy are focusing more on the ways in which caring, in particular, is perceived and constructed in gender terms. However, in order to effect real change in gender equality, it is argued that there must be recognition of the myriad of ways in which both masculinities and femininities are constructed and interact with each other in this complex field. Chapter One Introduction The focus of this literature review is upon the theme of women and work within the context of the premise that women have gained an indisputable equality with men. Whilst it seems, in theory, more ‘equitable’, to have included commentary and research in equal amounts from men and women, an exploration of the literature revealed a far greater contribution to the debate from women than from men, perhaps by virtue of women’s perception of their own disadvantaged position, and this bias is consequently reflected in the variety of sources cited. Literature search was conducted within a University library database, using the search criteria ‘women and work’ and ‘gender equality and work’ and this yielded access to a selection of books and articles. The sources selected for inclusion in the review were restricted to those which specifically focus upon gender differences and inequalities in the realm of work, defined in its widest sense to include that undertaken within the household as well as work in the formal labour market. Due to the plethora of writing and research in this field, the decision was made to restrict sources to those produced within the last ten years, thus maintaining a contemporary focus, although references are made to earlier works. Chapter topics reflect the themes which emerged from the literature. Chapter Two presents a historical overview of women’s employment and the major ideology by which it has been underpinned in British society together with the ways in which the different patterns of employment between men and women have served to disadvantage women, particularly in economic terms. Chapter Three explores women as employees in more depth, particularly the ways in which organisations, occupations and spheres of work are profoundly gendered and how this, again, seems to work against women, although it will be shown that this is a contested area. The focus in Chapter Four is upon domestic labour and the ways in which its traditional construction as ‘women’s work’ has been strongly contested. The different ways in which work is itself construed, in both the traditional world of work and the private domain, sets the scene for a change of emphasis. The literature reflects a movement, in Chapter Five, from a concentration upon the inequalities and injustices heaped upon women through patriarchal structures towards a redefinition of the key issues through an exploration of the increasingly blurred distinctions between paid work, unpaid domestic work, care and leisure. A reinterpretation of caring and how this may be incorporated into the discourse on gender and work has been highlighted. It is argued that there is a clear need for more serious account to be taken of the lived experiences of both men and women, to celebrate, rather than denigrate, gender differences and to strive to understand the ways in which such differences are constructed in ways which may disadvantage both men and women. Chapter Two The nature and extent of women’s employment Many commentators have noted the different ways in which women and men have organized their lives together and how the work that each undertakes has changed and developed over time (Crompton, 1997; Hatt,1997). Crompton (1997) describes how the gender division of labour originated from, and was profoundly reshaped by, the advent of industrialisation in Britain. By the turn of the 20th century, men became increasingly associated with paid or market work, whilst women were identified with the household and non-market work. This trend became intimately connected with an ideology of womanhood which effectively served to exclude women from ‘market’ work. As Crompton asserts, the male-breadwinner model emerged from the ideology of ‘separate spheres’ in which â€Å"the home and domestic sphere was defined as belonging to women, whilst that of the outside world including the workplace – was defined as that of men† (1997, p.8). There seems little doubt, as will become clear later in this review, that assuming the main responsibility for household tasks and child-rearing has had a significant impact upon women’s participation in market work. The idea that this responsibility is somehow ‘natural’ can be said to underpin many family-related explanations for women’s behaviour in the labour market, however, this is clearly a contentious issue. Those who support the view that the gender division of labour manifested in today’s society is rooted in biological differences between the sexes include Hakim (1995; 1996) and Browne (1998). Hakim (1995), for example, sets out to explain the particular patterns of women’s employment in Britain and how they are distinct from those of men. She draws on findings from the socio-biological field which cite male traits of aggressiveness, dominance and competitiveness as rooted in hormonal differences between men and women. These natural masculine traits are seen as instrumental in the disproportionate participation and success of men in the employment sphere. In similar vein, Browne (1998) argues, that biologically influenced sex differences in behaviour have important ramifications for the occupational choices made by men and women in the working sphere and their differential employment patterns. Whilst clearly decrying outright sexual discrimination, Browne suggests that â€Å"much of the glass ceiling and gender gap is the product of basic biological sex differences in personality and temperament acting in the context of the modern labour market† and that these differences are the product of â€Å"differential reproductive strategies followed by the two sexes during the course of human evolution† (1998, p.5). Browne argues that instead of denying the reality of these natural sex differences in the pursuit of socially constructed explanations for the ‘gender gap’, it will be more productive for feminists, in particular, to embrace them and incorporate them into future discourse about work. Hakim (1995; 1996) is also critical of feminist commentators on women’s employment, such as Wallaby (1990), who have suggested that occupational segregation, the construction of women’s jobs as separate from men’s jobs, has been a mechanism through which women have been systematically denied access to jobs by men. Hartmann (1982), as cited by Crompton (1997), described the rationale behind occupational segregation by sex as the mechanism through which men’s superiority over women is maintained by enforcing lower wages for women in the labour market in order ensure their dependence on men. Hartmann (1982) asserts that â€Å"men benefit from both higher wages and the domestic division of labour† and thus, the latter, in turn, serves to perpetuate women’s inferior position in the labour market (Crompton,1997, p.11). Hakim argues against this analysis, however, suggesting that the different pattern of women’s labour-force participation and work commitment is due to women’s choices according to their tastes and preferences. Hence, some women choose to give more priority to their domestic role and child-rearing and less to their employment careers, though, for example, working part-time rather than full-time or opting for less demanding occupations (Hakim, 1996). Hat (1997) discusses the issue of gender and work from an economic perspective and points out that the labour resources of an economy include women and men engaging in productive activity in both the labour market and the household. The working population, however, is term most often used, particularly by economists, to describe those women and men who are engaged in paid employment, self-employment, in Forces, on work-related training schemes or registered as unemployed. This effectively excludes all those women or men in the unpaid sector and full-time homemakers. Hat (1997) records that in1993, in the 16 to 64 age group, 71% of all men and 53% of all women were participating in the working population. The Equal Opportunities Commission report that in the same age group in 2004, over 83% of men and 70% of women were ‘economically active’ (EOC, 2005, p.8). Although caution is needed in comparisons between different sets of statistics, it seems clear that a larger proportion of men than of women participate in the working population but the gap would seem to be closing. It is notable, however, that patterns of labour force participation by women and men are both distinct and different. Hat (1997) notes that, in 1993, for prime age male workers aged 24 to 49, participation rates were over 90%, declining after the age of 50. For women in 1993, the participation rate was 71% for the age range 24 to 34, falling to 54%for women with a child under 5 years old, increasing again as children enter school. Similarly, in 2004, 52% of mothers with children under 5years old were in employment, of these women, around 66% were working part-time. Crompton (1997) observes that almost all of the increase in women’s employment in Britain from the 1950s until the 1980s was impart-time work. This trend is further underlined in the latest statistics in that nearly half of all women (44%) and about 10% of all men work part-time (EOC, 2005). As the statistics show, clearly women are more likely than men to work on a part-time basis. Writers seem divided as to explanations for this phenomenon. Wallaby (1990), for example, has suggested that the expansion of part time employment represents a kind of capitalist, patriarchal conspiracy in which mainly male employers have secured women’s cheap and docile labour, whilst at the same time ‘freeing ‘women to continue undertaking domestic labour in the home. Crompton(1997), also, notes that â€Å"part-time work†¦.has a reputation of being insecure, low-paid and with little by way of training or promotion prospects† (p.33). She cites Beeches and Perkins (1987) who suggest that certain jobs were actually constructed as part-time jobs because they were seen as ‘women’s jobs’, invariably low graded and rarely defined as skilled (Crompton, 1997, p.33). Other writers, such as Hakim (1996), deny the assertion that employers have sought to construct ‘poor work’ for women, asserting instead that it is women themselves who have demanded part-time work to fit in with their other domestic responsibilities – employers have simply responded to meet this demand (Hakim, 1996). Evidence from research by Rubbery et al(1994), however, suggests that not only is part-time work less flexible than full-time work and of inferior quality, but also it has been developed largely to suit the needs of the employer. Since most part-time workers are women, it is women who are most affected by the disadvantages associated with this mode of work. Chapter Three Women as employees Hat (1997) traces the changes in the working population and employment patterns of men and women in recent decades, pointing out that whilst there has been a decline in male employment since 1980, female employment since that time has increased. She cites the official census data from 1994 which revealed that this latter increase was due to a greater proportion of mothers entering paid employment (Hatt,1997). It has been well-documented that within the labour market, women play a different role from men. As we have seen, women are more likely than men to work part-time and, as Hat observes, they also â€Å"work in different industries from men, occupy different positions even within mixed industries and are under-represented in senior positions†(1997, p.17). Many commentators have noted that women are concentrated in certain industries and occupations, such as clerical work, catering, cleaning and caring work whereas men are more often found in the manufacturing sector and the construction industry, for example (Hat, 1997; Franks,1999; Moe, 2003). Even when women and men are found in the same sector, men tend to occupy the more senior positions with women more often situated in the lower ranks of the hierarchy (Hat, 1997; Franks,1999). As Hat (1997) records, â€Å"women are under-represented at senior-levels throughout all occupational categories† (p.21). Crompton(1997) examines the banking industry, in some detail, as an example of the response to labour market demands for low-level clerical workers. She describes how this industry, along with others such as insurance and local government, helped â€Å"to generate a mass, feminized clerical labour force† (Crompton, 1997, p.107). Both direct and indirect discriminatory practices against women within particular banks came to light and pressure from the Equal Opportunities Commission forced some important policy changes. Crompton (1997) acknowledges that there have been major changes to employment practices in the financial sector in general, in later years, as far as gender equality is concerned. She cites structural factors, such as the demand for labour and the organization of the labour process alongside male exclusionary practices as the main contributors to the unequal position of female employees within the banking sector. She also concedes, however, that despite recent reforms, women continue to far outweigh men in occupying low-level positions in banking. It is useful, at this point, to identify the key pieces of government legislation in the UK which have been designed to directly address the issue of equal opportunities between women and men. The first is these Discrimination Act 1975 which promoted the basic principle that men and women should not be less favourably treated by virtue of their sexier marital status. The other is the Equal Pay Act 1975 designed to outlaw discrimination between women and men in the same employment, in pay and other conditions regarding their contracts of employment. This Act was later amended in 1984 to incorporate the Equal Pay for Equal Value principle. In addition to these Acts, the UK is also bound by Article 119 of the Treaty of Rome to uphold European Community equal treatment and equal pay directives (Griffin, 2002). The Equal Opportunities Commission, set up through the Sex Discrimination Act of 1975, functions as the expert organisation on equality between women and men, its main tasks being to â€Å"work towards the elimination of discrimination; to promote equality of opportunity and to keep under review the effectiveness of the Sex Discrimination and Equal Pay Acts† (Griffin, 2002, p.11). In the area of what has become known as the ‘gender pay gap’, it seems that, in general, the gap between male and female earnings has narrowed over the past 60 years, but the trend has been inconsistent. For example, female managers and administrators earned 55% of the annual earnings of their male counterparts on 1970, compared to only 33% in the mid 1920s (EOC,1999). However, this discrepancy narrowed by only 1% in this field of work between the mid 1950s and 1970. Since 1970, although this gap has narrowed significantly with women earning 63% of the pay of their male counterparts, compared to 81% for 1998, it was noted that â€Å"in all ethnic groups, men have higher average hourly earnings than women†(EOC, 1999, p.5). This statistical evidence for the steady narrowing of the gender pay gap appears encouraging in terms of the equality agenda. However, as Griffin (2002) observes, there are other relevant issues. She records that, when we look at all sources of income, including earnings from employment and self-employment, occupational pensions, investment and benefit income, women’s income is significantly lower than that of men, apart from state benefits. For example, figures taken from the EOC forth year 1996-7 showed that 45% of women had an income of less than £100 a week as compared with 20% of men (Griffin, 2002). More latterly, the EOC has recorded that the gender gap in terms of income has remained quite high, stating that â€Å"the gender gap between women and men’s mean individual incomes in 2002/3 was 46%† (EOC, 2005). The EOC (2001) records that despite improvements in recent years, stereotyping remains evident in many professional occupations. Notwithstanding the evidence that greater numbers of women are entering certain professions, such as higher education or the law, women’s share of higher level jobs remains generally low. Certain professional and technical occupations, the ‘occupational segregation’ noted earlier, apparently continue to be heavily dominated by either men or women(EOC, 2001). Empirical studies, especially within the feminist perspective over the past two decades, have moved away from the study of organizational structures per se in order to seek explanations for this persistence in the positioning of men and women in the workplace. Writers such as Pringle (1988), Chodorow (1989) and Halford and Savage(1995), for example, have instead demonstrated how specific kinds of masculinities and femininities, and discourses of gender, are constructed within the workplace. The emphasis here is upon recognizing the diversity of discourses on what it is to be a male or female employee and, ultimately, to avoid over-generalising about ‘all men’ or ‘all women’. One example of this is illustrated by Crompton(1997) in her exposition of different masculinities in the banking industry. She charts the movement within managerial positions in banking from a need for solid, paternalistic men towards the requirement for a more competitive, assertive masculinity within selling culture. Crompton (1997), however, argues that although these discursive, ‘post-modern’ insights do much to enhance our understanding of the pattern of women’s employment, and the different ways in which gender is constructed in the workplace, structural or material explanations remain important. Nazarko (2004) offers a contemporary analysis of the barriers faced by women in the workplace. She maintains that the drive for equal opportunities has hitherto failed to â€Å"challenge the premise that certain groups of workers such as women are less productive and less attractive to employers† (p.25) or the assumption that older workers, including women, are less valuable. Nazarko highlights the popularity of organisational initiatives which promote diversity and difference in the field of human resources. Wilson and Iles (1999), for example, have argued that â€Å"diversity management improves recruitment, retention and creativity within organisations† (Nazarko, 2004, p.25). Nazarkocites researchers such as Rosner (1995) who have pointed out that women and men have different styles of working and managing. Women, for example, tend to use interactional styles in management, encouraging participation, sharing power and information and energising others. In contrast, men tend to use transactional styles, seeing pieces of works series of transactions. Both styles are seen as equally valid and also, may be the preferred model for any individual, regardless of gender. It is argued, then, that both organisations and employees will benefit from initiatives which value diversity and difference, since people would be evaluated and treated as individuals, rather than asocial groups and associated stereotypical connotations. Nazarko(2004), however, fears that the diversity approach does not necessarily eliminate the power structures which persist in society. She argues that until female dominated professions such as nursing are valued as much as male dominated professions like the police force, it is difficult to see how gender equality can be attained. Chapter Four Domestic labour – women’s work? It is well-documented that the Industrial Revolution within the western world generated a distinction between paid work outside the home and unpaid domestic labour within the household. Men’s economic activity came to be focused upon paid work, hence the male breadwinner model, whilst women have commonly divided their working lives between the unpaid domestic sphere and activity in the labour market. Hat(1997) represents the feminist approach to this issue by highlighting the way in which women have long been disadvantaged, particularly in economic terms, by their traditional domestic responsibilities. Not only does their focus upon unpaid domestic task constrain their participation in paid work, domestic work itself â€Å"is an unpaid economic activity which has for too long passed unnoticed; the skills, which the successful homemaker acquires, go unrecognized in wage and promotion schemes† (Hat, 1997, p.50). The terms upon which both men and women are able to participate within the labour market are very different and in this respect, it would seem difficult to argue for a level of equality between the sexes. Many commentators have noted, household and child-rearing duties weigh more heavily upon women than men and have traditionally been excluded from economic analyses of participation in work in the widest sense(Crompton, 1997; Hat, 1997; Franks, 1999). As Hat observes â€Å"household responsibilities and paid employment are both valid productive activities but they are not equally rewarded by society†(1997, p. 49). DE et al (1995), in their analysis of the British Household Panel Survey in the mid 1990s, point out that very few men cited household or family responsibilities as affecting their labour market behaviour, whereas over 80% of women surveyed felt that their labour market participation had been adversely affected by these duties. As Franks(1999) points out, work has come to be synonymous with having a paid job and its counterpart is regarded as leisure. Thus, other kinds of activity such as cleaning the house, doing the shopping, cooking and caring for children and elderly relatives do not officially count as work, although for those involved, it may actually feel very much like work. Underpinning the traditional sexual division of labour is the idea that men’s paid work is dependent upon a shadow economy of women’s unpaid work (Franks, 1999). Thus, the increased participation of women in the formal paid workforce throws the spotlight onto the status of what had always essentially been regarded as a ‘labour of love’. Franks (1999) presents the example of widowed fathers who do not receive the lump sums, tax allowances and continuing state benefits received by widowed mothers. A missing father’s financial contributions recognised, whereas a widower’s deceased partner is considered to have had no economic value. One solution offered by some economists has been to officially regard this labour as a form of taxation whereby all of society benefits from it as if they were paying directly to the state (Franks, 1999). Other commentators (Charles and Kerr, 1999); Morris, 1999) have also stressed that despite the contemporary rhetoric of equality between the sexes, the traditional ideology which divides men and women into ‘breadwinner’ and ‘homemaker’ is still very much alive. Charles andKerr (1999), for example, point out that even where there may have been certain egalitarian sharing of domestic tasks within couples initially, once children arrive on the scene it is almost always the case that the woman takes on the responsibility for child-care and household tasks whilst the man takes on the role of breadwinner. It is argued that although, ostensibly, this arrangement may appear to be complementary relationship with roles being ‘different but equal’, there is a differential allocation of power which renders women disadvantaged. On giving up paid work outside the home, or taking on lower-paid, low-status part-time work, women relinquish their power and status, at least economically (Charles and Kerr, 1999). Having responsibility for decisions about food purchase, or other household necessities, cooking and childcare, it is argued, effectively constitutes the exercise of power by women in other people’s interests. As Charles and Kerr suggest, â€Å"most of them (women) carryout these tasks within a set of social relations which denies them power, particularly when they are at home all day with young children and are dependent for financial support on a man† (1999, p.192). There is a large body of contemporary opinion, evident in the literature, which calls for a redress of balance between the fundamental economic inequity between men and women, particularly within the family unit which includes dependent children. Franks(1999), for example, suggests that there will never be genuine equality between men and women â€Å"if male identity remains unaltered and unpaid work continues to be shuffled off onto women† (p.4). Franks goes on to assert that in a market system where unpaid work is invisible, there is no incentive for men to change their identity to encompass low-status, financially worthless activity (1999, p.4). Crompton (1997) presented her own analysis of the relationship between employment and the family with particular reference to the extent to which there has been any change in the domestic division of labour. She acknowledges that there has been some change, albeit very slow, and she cites research byGershuny et al (1994) who describe the process as one of ‘lagged adaptation’ in which changes tend to occur most often when women are engaged in full-time employment. Other researchers have found that although men, mainly middle-class men, have expressed a desire to become more involved in domestic and child care arrangements, there is little evidence that â€Å"equal† parenting is the reality (Lupton and Barclay, 1997). A more recent briefing by the Equal Opportunities Commission observes that there are many ways in which education, the family and access tithe labour market interact to produce different opportunities for women and men and which result in both men and women experiencing discrimination by virtue of gender. In relation to women in particular, this briefing comments that â€Å"women’s work should beer-evaluated, so that it is no longer undervalued and poorly paid†(EOC, 2002, p.1). Hat, in her analysis of gender, work and labour markets, concluded that â€Å"the domestic division of labour would certainly seem to lead to social injustice and it is debatable whether it furthers the efficient operation of the economy† (1997, p.50). Vogel and Pal (1999) present an interesting exposition of the connections between money and power and men and women within households. Their own research found that, in general, the partner with the greater income was likely to be more dominant indecision-making, with women partners in paid employment having greater power than those who work only in the home. There appear to have been few large-scale studies which have focused upon the experiences of social equality, or inequality, between individual members of the same household. The research conducted by Vogel and Pal (1999) draws on typology, constructed by Pal (1989), of household financial allocation systems, constituting the female whole-wage system, the housekeeping allowance system, the pooling system and the independent management system. In the female whole-wage system, women were given their husband’s pay packet, and had sole responsibility for managing the whole household budget. In the housekeeping allowance system, the women were given a fixed sum for housekeeping expenses, the men having prime responsibility for other expenditure. The pooling system was used where partners pooled their earnings and shared access to and responsibility for managing expenditure from the common, joint fund. Finally, the independent management system operated where both partners had independent incomes (usually dual-earner couples), each partner taking responsibility for particular items of expenditure, although this may vary over time. Vogel and Pal (1999) conducted a survey, combined with interviews, of1,211 couples across six British urban areas, covering Swindon, Aberdeen, Northampton, Coventry, Rochdale and Kirkcaldy. Respondents, aged between 20 and 60 years, were questioned on the household financial allocation system which came closest to their own mode of household finance management. By far the most common system used waste pool which was adopted by half of all the couples surveyed, with the remaining half choosing one of the other segregated systems (Voglerand Pal, 1999). The data was further analysed to determine the relationship between strategic financial control and access to money as a resource within the households studied. It was found that in the joint pooling households â€Å"joint management was associated with both equal strategic control over finances and also with equal access to money as a resource† (Vogel and Pal, 1999, p.143). In the female-controlled management systems, constituting just over two-fifths of the sample, a disjunction was found between control over finances and access to money as a resource. The researchers highlighted their finding that even where ostensibly, these women had greater financial control and power in decision-making, significantly higher levels of personal deprivation were experienced by the women with the men more likely to have more personal spending money than their female partners, especially in lower-income families. As Vogel and Pal observe, â€Å"where the opportunities for exercising financial power are heavily circumscribed by low income and by the husband’s expectation of personal spending money, ‘responsibility’ may be a more appropriate term than ‘control’!† (1999, p.144). This more detailed analysis presented by Vogel and Pal (1999), together with that of other researchers, such as Morris (1999), provides evidence for the ways in which patterns of gender and class inequalities tend to interlock to increase the differences between women and men. A different perspective upon the issue of gender differences and gender equality in the arena of household work and parenting is provided bother researchers. Doucette (1995), for example, highlights the tendency for debates on this issue to become focused upon the relationship between women’s greater responsibility for household work and caring role, and their relative inequality to men in employment and public life. She argues that whilst this is an important issue, insufficient account has been taken of the â€Å"various configurations that gender differences may take within household life† (Doucette, 1995, p.271). Doucette suggests that much of the literature on the gender division of household labour is situated within an ‘equality’ or ‘equal rights ‘framework, which itself, tends to be constructed through a masculine perspective. For example, she argues that a â€Å"male model of minimal participation in housework and child care† is pitched in relation to a â€Å"male model of full-time employment† (Doucette, 1995, p. 274). Whilst it is clearly documented that women’s employment is compromised through the need for women, as a

George Washington Carver

George Washington Carver eulogy Today we honor a man known for his nutty pursuit for his passion for plants and changed the agricultural world. George Washington Carver was born a slave. He was abducted as an infant along with his mother and father then left for dead for his small and weak frame. His was blessed with more compassionate slave owners who sought the stolen family out only to find baby Carver all by his lonesome. Moses and Susan were the names of his new family who he would call â€Å"aunt and uncle† and they took him and George’s little brother Jim as one of their own. He was a struggling, sickly child cursed with a constant cough, doomed to be home bound with nothing to enjoy but the beautiful plants that grew around the farm. He dedicated his time to them. George always wanted to know more about them and even expressing his fascination with them though art. Susan saw great potential in Caver and urged him as far as she can but home schooling wasn’t enough so Caver himself sought out a high school education. He moved from town to town in Kansas and Missouri in pursuit of a high school education. It took him years longer than most students to graduate because he had to work to support the finances. Later, a family in Iowa encouraged George to try for college. He was finally accepted at Simpson College, and then transferred to Iowa State University. While Carver intended to study music and art, he was convinced instead to study agriculture since he could expect a better living. Music and art became secondary loves as Carver seriously studied agricultural science. An offer came to Carver from Booker T. Washington to teach at Tuskegee, Alabama in 1896. Carver accepted and would remain there until his death in 1943. Carver immediately became interested in helping the poor black farmers of the surrounding area as a botany and agriculture teacher to the children of ex-slaves. Dr. George Washington Carver wanted to improve the lives of â€Å"the man farthest down,† the poor, farmers at the mercy of the market and chained to land exhausted by cotton. â€Å"It is not the style of clothes one wears, either the kind of automobile one drives, nor the amount of money one has in the bank, that counts. These mean nothing. It is simply service that measures success. † Carver’s fame grew after his eulogy given at Booker T. Washington’s funeral in 1915. He later personally knew three US Presidents, both Roosevelt’s and Calvin Coolidge. His personal philosophy of sharing his learning with the community was hailed as a tremendously humanistic approach. He lived ver y meagerly and never married. Carver also received numerous awards during his lifetime like the Roosevelt Medal for Outstanding Contribution to Southern Agriculture. His face has appeared on two US stamps. He was the first African American subject for a National Monument, which stands in Diamond, Missouri. Though some of his scientific methods have been called into question, Carver is certainly significant as an innovator whose true motive was improving the lives of others. He was not tainted by both political or economic gain, and stands as a model for modern scientists.

The Nuiances of Research Outline Examples

The Nuiances of Research Outline Examples The typical research paper is an intricate document that's often between 15 and 40 pages in length, based on the subject and class requirements. Finding great on-line sources can be challenging, but luckily we've compiled that list for you. Personal information is one other way to attain information. In truth, it's not that simple when it has to do with the procedure for writing every page. Ruthless Research Outline Examples Strategies Exploited The coming of the research paper outline should have a thesis or hypothesis that illustrates the claim the paper is attempting to prove. An outline is intended to help you set a structure for a paper you are likely to write. Without regard to the character of your research, if you're writing a paper an outline can help you to not just organize your thoughts, but in addition function as the template for your whole paper. 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Cosmetic Surgery The Plastic Surgery Capital Of The World

Many people know that South Korea is known as the plastic surgery capital of the world. Plastic surgery was once a major taboo in Korea, where those who have gotten it done would be looked down upon on by family and friends, but now the pursuit of perfection has made cosmetic surgery much more popular and open to the public. About one in five women in Korea would have some kind of plastic surgery done, and many neighborhoods and subway stations are lined with advertisements and billboards to promote clinics by showing before and after photos (Graham, Popularity Surgery Shrouded in Shame). In my experience of living in South Korea for a few months, I did notice that there were many cosmetic surgery advertisements in certain districts of Seoul. In those areas, I would typically see women’s faces all bandaged up from those procedures that got done and they wouldn’t care if people judged. The history of plastic surgery in Korea goes back to when an American plastic surgeon named Dr Ralph Millard, who arrived in Korea in 1954 and performed double eyelid procedures for patients who wanted to create a more ‘Caucasian’ appearance for their eye area in order to help them assimilate better into an international economy (Stone, K-Pop Plastic Surgery Obsession)†. Millard’s main intent in Korea was to treat Korean accident and burn victims, but instead â€Å"helped† in a different way then planned by performing the first recorded double eyelid procedure in South Korea. As time went on,Show MoreRelatedWeight Loss Essay1206 Words   |  5 PagesWe live in a consumer culture where products and services such as diet pills, slimming creams, weight loss products that tone fat without exercise, liposuction and cosmetic surgery, are just a few of the popular methods that are promoted by advertisers to help people in achieving their ideal body image. A dvertisements draw attention to a host of ideologies, by offering products and services that attract consumers who oblige their bodies, minds and souls to achieving the ideal appearance of beautyRead MorePlastic Surgery1364 Words   |  6 PagesPlastikos â€Å"Despite the popular misconception, the word ‘plastic’ in ‘plastic surgery’ does not mean ‘artificial,’ but is derived from the ancient Greek word ‘plastikos,’ which means to mold or give form† (Schnur and Hait). What was once used to help reconstruct the faces and bodies of wounded soldiers is now used to aesthetically create new faces and bodies around the world. The motive for surgery is changing. Statistics show that plastic surgery is becoming increasingly more popular among men, womenRead MoreThe Effects Of Plastic Surgery On South Korea1487 Words   |  6 Pagesâ€Å"Kingdom of Plastic† is a fitting name for South Korea where one out of five women have admitted to having some sort of cosmetic surgery procedure. Most Asian countries, including South Korea, have very specific criterias for judging if a person is beautiful. Common beauty expectations for both males and females are high noses, big eyes, and na rrow chins. Due to the nature of an Asian bone structure, it is highly unlikely that the previously mentioned beauty standards will occur naturally withinRead MorePhysical Features Of Cosmetic Surgery Essay1329 Words   |  6 Pagesmany people walk into the offices of cosmetic surgeons to do the same; asking for an enhancement or removal of physical features. Patients come to cosmetic surgeons with all sorts of fantasies. Many of these are very realistic but a few are unrealistic. Psychologists Ericksen, William and Billick encourage surgeons to use screening questionnaires and explain that they are â€Å"key in identifying patients for whom surgery was appropriate.† (345.) Though cosmetic surgery helps boost self-esteem and may bringRead MorePop And Korean Pop Music Essay1511 Words   |  7 Pagesa rise in popularity of plastic surgery amongst, the youth in South Korea and it looks like the fresh faces of the Korean music stars are fueling their obsession. One of the major stereotypes, or cognitive framework that influences the processing of cognitive information (Baron Branscombre, 2012), of the South Korean culture is that they are superficial and completely obsessed with their looks. I have even heard stories where parents give their children plastic surgery for graduation presents.Read MoreSouth Korea And Plastic Surgery2001 Words   |  9 PagesSouth Korea and Plastic Surgery The people of South Korea have a strong connection to plastic surgery which is evident by its usage among both women and men. According to a statistics website called nationmaster.com about 20% of the Korean population have had some kind work done on them. It is estimated that women between the ages of 20 and 50 years old underwent the knife for some reason, be it eyelid surgery or a nose job. While the act of cosmetic surgery mainly occurs in women, it has estimatedRead MoreThe Issue Of Plastic Surgery1919 Words   |  8 Pagesof plastic surgery in America is still a taboo since it attributes to the idea of being ‘unnatural’ and a ‘plastic monster’. Most popular surgeries in the country include eye lifts, liposuction, and breast enlargements. Those who have gotten these procedures are likely to keep what they have had done in order to not be shamed by others who may not support artificially changing one’s appearance. Many people may know that South Korea is known as the plastic surgery capital of the world. Plastic surgeryRead MoreIs Abortion A Taboo?2025 Words   |  9 Pagessuch as tattooing, piercing, or plastic surgery. Throughout history there have been times that tattoos were thought of as taboo, but more and more countries have become more accepting of it as it becomes more mainstreams. Although it is losing its poor reputation in some countries, other areas such as South Korea and Japan have societies that are mainly against this type of body modification. Those against body modification believe that it symbolizes the bad in this world and is self-destructive to aRead MoreThe Decision For A Company2570 Words   |  11 Pagesfrom other cases that have been decided previously. Question 2: Assume that the demand for plastic surgery is price inelastic. Are the following statements true or false? When the price of plastic surgery increases, the number of operations decreases. The percentage change in the price of plastic surgery is less than the percentage change in quantity demanded. Changes in the price of plastic surgery do not affect the number of operations. Quantity demanded is quite responsive to changes in priceRead MoreMy Doctor Dental Clinic Is The Dentistry Practice Of Mansi Sarwal Essay3427 Words   |  14 PagesProfit and Loss 17 7.2 Projected Cash Flow 18 8.0 References 19 1.0 Executive Summary My Doctor Dental Clinic is the dentistry practice of Mansi Sarwal. My Doctor Dental clinic will provide all forms of dental treatment including cosmetic, general and dental surgeries for people living in Auckland, New Zealand. By using both flexibility and industry benchmark customer services, My Doctor Dental clinic will achieve market share quickly. The founders of My Doctor Dental Clinic are Anurag Sarwal (MBA)

Steps To Effectively Respond To A Security Incident And...

Steps to Effectively Respond to a Security Incident and Threats on a Wireless Network Incident response is usually one of those security areas that tend to be impromptuÂâ€"companies dont think about it until they have to. But that needs to change. In this paper I will discuss five steps - identification, containment, eradication, and recovery and follow up a business use to effectively response to a security threat and I will suggest four actions -use encryption and passwords, e-mail protection, install antivirus software, install workstation firewalls a businesses can take to effectively prevent a security incident in the future. Businesses today must manage growing risks to their mission critical networks from attacks such as†¦show more content†¦Once youve completed the analysis and determined the information is credible and includes the potential for harm, classify the event as an incidentÂâ€"any adverse event that compromises some aspect of computer or network security. Containment After youve identified a security incident, the next step is to contain the damage and prevent harm from spreading further throughout the networkÂâ€"or even harming networks outside your security boundary. The most immediate means of containment is either to disconnect the infected machine and isolate it from the network or to stop the service thats causing the incident. Make sure youve documented who has the authority to disconnect systems and possibly disrupt business needs. This need to be in writing, and the designated authority should be available 24/7. Eradicate After youve taken steps to contain the incident and its effects, eradication is the next step. Your security technicians goal is to permanently remove any evidence of the incident from the network. This could involve removing hard drives and creating a chain of custody for that data for law enforcement involvement. Or it could mean reformatting those hard drives and restoring the systems to operations. The important thing is to decide how to remove the damage from yourShow MoreRelatedA Security Expert For A Large Insurance Company1423 Words   |  6 Pagesconfidentiality, privacy, threats and increased use of information system have prompted organizations to start protecting their systems to ensure electronic, physical and network information security. To ensure information security for this organization, a review of the company’s network, information systems and security policies must be conducted. In this report, I will be a security expert for a large insurance company. My job here is to assess the company, revise and reproduce the security policies, identifyRead MoreBenefits Of Using The Internet1298 Words   |  6 Pagestherefore companies can take advantage of using the internet network to support their business, however there are some disadvantages to this method, using the internet heavily to communicate can leave companies and people vulnerable to cyber-crime such as network attacks, this results in companies taking extreme actions to have the best network security possible and maximise efforts to protect their network. A majority of people think that security attacks happen externally, someone outside the companyRead MoreSteps for Conducting a Postmortem1523 Words   |  6 PagesConducting Post-Mortem The following are the steps taken for conducting an incident post mortem; first, is to get a clear picture of the state of affairs. It is critical to analyze network maps, talk to the key witnesses of the disaster, learning the occurrences from the data available from the weather department in a bid to collect evidence. At this stage getting every log available is useful, thereby casting a wide net in order to capture the details of the occurrences including the causes.Read MoreIntroduction. It Would Be Rare To Find An Organization2470 Words   |  10 Pagesorganization that has not implemented some form of network security. The security of an organization s primary resources such as data and the information is one of the aspects included in the concept of protecting and securing the network. 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Good news is that there are measures that can be adopted to form a robust computer network system that will ensure minimal or no intrusion by any assailants. This paper seeks to explore a number of factors indicative of weak computer networking system, and various measures to plan and enable stern security. In addition, the paper will discuss measures that can be handy whenRead MoreCobit Security Checklist7749 Words   |  31 PagesSecurity Checklist for the XYZ Company 1. PO1.3 Assessment of Current Capability and Performance 2. PO2.3 Data Classification Scheme 3. AI6.1 Change Standards and Procedures 4. DS4.1 IT Continuity Framework 5. DS5.2 IT Security Plan 6. DS5.3 Identity Management 7. DS5.5 Security Testing, Surveillance and Monitoring 8. DS5.9 Malicious Software Prevention, Detection, and Correction 9. DS5.10 Network Security 10. 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Although disabling ICMP can remove valuable troubleshooting tools, it can effectively remove the possibility of DoS attacks. Also, any firewall or secur ity software should

Love in the Western World Free Essays

This paper will trace in general the different views on love as expressed by the different speakers in Plato’s Symposium and explore in detail the theories of Eros, Philia, Storge and Agape and the bearing it has on the notions of erotic love, filial love, sacrificial love and spiritual love. Another area that will be drawn into focus is the theory of â€Å"platonic love† based on Plato’s hypothesis. The context of the symposium is a get-together of the students of Socrates who get to talking and decide to take turns and speak in praise of Eros, the God of Love. We will write a custom essay sample on Love in the Western World or any similar topic only for you Order Now Of the speakers Phaedrus speaks first and talks about the virtuosity Eros promotes in those who experience love. He talks about the awareness that true love can inspire in humans so that man becomes conscious of the noble qualities of honor, loyalty, courage and fidelity. Pausanius is the next to speak and dwells on the different kinds of love, from the common banal love to the higher, spiritual kind of love. The earthy love is not as noble as the intellectual love which is more faithful and elevates the mind and is completely devoid of desire. According to him the pursuit of higher knowledge and wisdom is the more honorable and the wantonness of physical love is shameful. Eryximachus talks about the concept of good love that helps man to be judicious and methodical. Eryximachus is a doctor and philosopher and talks about love beyond relationships, about intellectualism, the love of ideas, concepts and the fine arts like music. He speaks of the advantages love brings to humans, the most important being the ability to discern between honor and dishonor. He believes that there are opposing kinds of loves in every living being including animals and plants. However, true love is achieved through a synthesis of these opposing elements and that it can be the fountain and source of power, friendship and happiness (Plato’s Symposium). Aristophanes, the jester and humorist came up with the concept of love as man in search of his soul mate and partner in order to feel one complete whole. He talks about man being split into half by Zeus for threatening to over run the Gods. Later Zeus modified his terrible act and allowed the two halves to marry as man and woman. It is said that ever since the two halves have been in search of the other. Socrates himself speaks last of all and talks of love as being the human desire for knowledge, wisdom and beauty. Love is the desire for what is beautiful and may not necessarily mean beauty in itself. According to Socrates love is the mere interface between what he desires and the object of his desire. When man has achieved real love he will be able to create beauty, conceptualize perfection and become wise and virtuous. In Greek mythology Eros is one of the three oldest Gods along with Cronos and Chaos and stands for love. The word ‘erotic’ is derived from the God of love, Eros, who encourages and endorses all those who seek him to perform acts of virtue and merit. As has been mentioned before, all those present at the party or symposium have laid down their postulates and have spoken about different kinds of love and what it does for man. To further explore the concept of the various kinds of love let us consider the broad definition of these categories: Agape, Storge, Philia and Eros. Agape stands for spiritual love, the kind of love God has for his creatures and the love man strives to return. This kind of love transcends physical boundaries and is a higher form of love which finds fulfillment in just being there. It kindles spirituality and is perfection itself. Nothing can tarnish this kind of love and to most mortals seems almost impossible to attain. We can find examples of this kind of love in Christianity. In literature, I have found this kind of love being depicted in certain kinds of love lyrics that belong to the Renaissance age. In Petrarch’s poetry for instance, the poet’s object of desire, the enigmatic Laura, is continually shown as someone unreachable. Laura’s eyes are compared to stars; her face is often described as being so radiant as to make looking at her impossible. This imagery often ties up with how the apprehension of God is described in Christianity. Here, the conflict between Eros and Agape is continually present. The poet often feels helplessly tied between the demands of the earthier, physical Eros and the spiritual, the allegedly purer kind of Agape (Houston). Storge is synonymous with love that engenders sacrifice and purity. This is the kind of love parents feel for their children. This kind of love does not wait for reciprocity to grow and is there notwithstanding. The story of Abraham and Isaac is an interesting biblical instance of these two kinds of love where Storge is compelled to be sacrificed for the greater Agape. In order to prove the full extent of his Agape, his total devotion to God, Abraham is asked to sacrifice the thing he loves most. This happens to be Abraham’s son Isaac, the person for who he feels the greatest Storge. In the biblical context, Agape is undeniably higher than Storge. Abraham is therefore first made to prove the full extent of his Agape before God relents and lets him keep the object of his Storge. Other instances of pronounced Storge in literature include the love Cordelia feels for her father, King Lear in Shakespeare’s play. In this case however the Storge is made to complete its sacrifice in a sense because both the king’s beloved daughter and the king himself die in the end. Philia, or brotherly love, exists between friends, brothers and neighbors. This kind of love helps people to bond closely without being passionate or amorous. This kind of love prompts the feeling of camaraderie and brotherhood. A good example at hand would be the kind of love soldiers have amongst each other, where they bond intimately and share their joys and sorrows together without a hint of any physical attraction or manifestations. In Greek history, I have noticed the love depicted in the story of Damon and Pythias to be of this form. In the legend Damon and Pythias both survive Dionysus’ wrath because of their intense love for each other. But in another tale from the bible, the ending is not nearly as fortunate. Cain and Abel, sons of Adam and Eve, at first loved each other in the truest sense of Philia. However, with the preference God showed for Abel’s sacrifice of animals over Cain’s agricultural offerings, Cain’s love turns to intense jealousy and he ends up killing Abel. This is possibly the best known example of Philia getting overturned. Eros is passionate love, which can in most cases be closely linked to physical attraction and sexual love. Eros is often closely associated with the animal kingdom and therefore classically considered to be a lower form. Eros can often contend with Agape as we have seen earlier. And a popular example of this is in Shakespeare’s Romeo and Juliet. The love that the two young nobles feel for each other is no doubt arising from a certain attraction, or Eros. And yet the manner in which they express their love for each other in a language that is similar to that of Agape. Romeo and Juliet address each other in abject terms, making it a love not of equals but of one subservient to the other. This of course is one of the most common features of Agape. Although classically Eros is considered to be a lower form than Agape, as we have seen discussed in the Symposium, I personally feel this is not entirely fair. It is true that people often consider it nobler to love a person without wanting to possess him or her in a physical or earthly way. By implication this means that a person loves someone for more than their physicality, that is to say a love founded on something deeper than superficial beauty. This is true in theory, but not always in practice. We often find that the Agape is more often than not directed towards someone of higher social standing, or towards a woman who is unreachable, like a noblewoman or even the queen. This amounts to nothing short of sycophancy sometimes. Is it then less hypocritical than loving someone for their appearance? Eros is also equated with the animal kingdom and is therefore considered â€Å"lower. † But why should something, that takes place in the natural world, be considered lower? If animals love each other erotically, does it not make it a more natural, or even a â€Å"higher† love? After all this kind of love is based on the truth of the body’s responses to the beloved; if someone is beautiful and attractive physically, why should it be wrong to feel attraction or love for this person? Even if it is based only on appearances, Eros is more genuine. There is no verbal intrusion that allows lovers to lie to each other or praise each other in hollow terms. Philia too I think is often under-rated in the present generation. Friends can often feel a lot of love between them without it being the Erotic or even the Agape type of love. We have been brainwashed by popular movies and books into always expecting friendships to turn into love as that fits in with the perfect happy ending of the plot. But why should this be? Why is simple, platonic love that expects nothing physical or romantic in return be less of a love than any other kind? After all, is it not nobler for two friends to love each other in spite of the fact that they have nothing physical or romantic to gain from each other? Storge also is often under-appreciated in popular culture. Love that exists within families has become such a rare instance in the days of divorce and estrangement that perhaps more of art needs to depict it now, more than ever. People seem to forget that our families are what we are born into. We carry our parents’ genes and share them with our siblings and nothing or no one else can ever change that. It is true that we are often unfortunate in this regard and there are many children brought into this world in an unloving family, but even so the love that exists between members of the family is something that precedes life itself. Just to think about what a pregnant mother endures for nine months and so many years following the birth, is enough to prove the argument. In conclusion, I think it is fruitless to spend hours debating on which form of love is higher than the others because each kind of love, whether borne out of devotion, lust, filial ties or friendship, is a distinct kind of love. A sort of love that is unique to itself and therefore deserving of special attention. Instead of trying to compare them it is perhaps best to be grateful to know that they all exist. How to cite Love in the Western World, Papers

Impairment test under AASB 136

Questions: 1.The purpose of the impairment test? 2. How the existence of goodwill will affect the impairment test? 3. The basic steps to be followed in applying the impairment test? 4. Crossbow Ltd is an entity that specialises in the manufacture of leather footwear for women. It has aggressively undertaken a strategy of buying out other companies that had competing products. These companies were liquidated and the assets and liabilities brought into Crossbow Ltd? Answers: Introduction Impairment test under AASB 136 on the assets of The Longreach group Ltd could be explained as a way of finding the true value of assets. AASB 136 has been amended and converted into IAS 136. The Longreach group Ltd is private equity firm which is mainly engaged in investment services on the behalf of clients in several mutual funds. Impairment test is very important in order to provide true and fair value of assets in financial statement. As per various rules and regulation many entities have been using impairment test, models, assumption to evaluate all the assets. IAS 136 provides all the basic steps which should be followed by The Longreach group Ltd for implementing impairment test. 1. Purpose of impairment test IAS 136 provides all the steps for impairment of assets. It seeks to ensure that companys assets are not booked at or not shown at the higher value than its recoverable amount in its balance sheet. An impairment test is newly adopted mechanism started in Australia to measure the right value of assets. This test is implemented at the time whenever it is required except in case of goodwill and other intangible assets for which yearly impairment test is implemented by entities. The mainly purpose of impairment test is to identify or assess whether assets shown in financial statement may be impaired throughout the time. Impairment test helps entity to depict the true and fair value of its organization to its stakeholders (Finch, 2009). 2. Impact on the impairment test with the existence of goodwill Goodwill impairment is related with charge that companies record when goodwills carrying value on the balance sheet exceeds its fair value. The Longreach group Ltd has to run its impairment test on its goodwill on annual basis (Godfrey, et., al., 2009). The main impact on the impairment test with the existence of goodwill would be that company has to run its impairment test on annual basis. However, in case if company acquire other company and it results into lower down of cash generating units from the combined business functioning. Then in this case company should decrease its fair value of amount which was paid at the time of acquisition of Target Company. Testing of goodwill for impairment Testing of goodwill for impairment is related with allocation of cash generating units. If Goodwill has been distributing for CGU then goodwill associated with the operation shall be included in the carrying amount (Determined amount) of cash generating unit when deciding loss and gain on disposal. Goodwill in business has direct effect on impairment test on CGU (cash generating units) to which goodwill has been allocated. Ideally goodwill should be allocated to CGU that take benefits form the synergy of combination of two different units. If the recoverable amount of unit is more than booked amount of units (to which goodwill has been allocated) then it would be said not impaired assets. But in case if carrying amount exceeds the recoverable amount of unit then entity would be recognized impairment loss. Impairment test on goodwill allocated to particular year. For impairment test, acquired goodwill in business will affect the impairment test on CGU (group of assets that generate cash inflow). Goodwill must be allocated to CGU that are expected to take benefits from the synergy of combination of two businesses. In this case AIT for the CGU in which Goodwill was allocated must be performed during the reporting period. In addition, individual test would also be done to identity the true value of all assets of The Longreach group Ltd. (Hart, et., al., 2008). Impairment test of goodwill of The Longreach group Ltd is dependent upon the recoverable amount of either entity value or equity value. In case of recoverable amount computed as per entity value then results drawn in impairment test should be compared with invested capital. But in case of equity value amount of recoverable value would be based on the shareholders of equity. After analyzing this fact it would be computed that if recoverable amount based on entity value is less than investment amount of The Longreach group Ltd then it will result into reduction of goodwill amount to difference amount. But at the same time carrying amount would not be decreased from its fair value of cost of capital (Sorros, et., al., 2015). 3. Basis steps in impairment test Impairment test is concerned with computation of carried value, recoverable amount and identification of cash generating units in particular time periods. Prescribe procedure and other basic steps have been given under IAS 136. The Longreach group Ltd has to determine the recoverable value and carried value of all the assets shown in balance sheet to identify whether value of assets have been impaired or not. If recoverable value of assets is less than its carried value then it impairment of assets would be made. However, in case of goodwill impairment test would be made on annually basis. For the impairment test Longreach group Ltd would indulge in recoverable test for identifying the true values of items shown in balance sheet. Impairment test would be evaluated with the undisclosed Cash inflow of CGU and then it would be compared with their carrying amount. If cash inflow of CGU is less than amount of asset shown in financial statement then it would be determine that assets of the company is not recorded at its true value and impairment test would be indulge. There are following basic steps which are shown in the diagram shown below. 4. Computation of the Impairment Loss A. Carrying amount of cash generating unit including goodwill Amount ($) Land 200,000.00 Inventory 180,000.00 Brand 'Crossbow Shoes' 160,000.00 Shoe Factory 700,000.00 Machinery for manufacturing shoes 400,000.00 Goodwill on acquisition of competing 40,000.00 Total 1,680,000.00 B. Recoverable amount 1,420,000.00 C. Impairment Loss (A-B) 260,000.00 Journal Entry to Record Impairment Loss S. No. Account Titles Debit Credit 1 Impairment Loss 260,000.00 Goodwill (Note-1) 40,000.00 Land 26,829.27 Inventory Product ($260000-40000)/($168000-40000)*$180000 24,146.34 Brand Crossbow Shoes ($260000-40000)/($168000-40000)*$160000 21,463.41 Shoe Factory ($260000-40000)/($168000-40000)*$700000 93,902.44 Machinery ($260000-40000)/($168000-40000)*$400000 53,658.54 (Being impairment loss recognized) 2 Profit and Loss 260,000.00 Impairment Loss 260,000.00 (Being impairment loss charged to profit and loss account) Note-1 Goodwill amount will be deducted first then remaining amount will be used on prorate basis to allocate the rest balance (Li, et., al., 2011). Conclusion and recommendation In this essay impairment test on the assets shown in the financial statement of The Longreach group Ltd has been taken into consideration. This test has provided a good understanding regarding how to evaluate true and fair value of assets shown in financial statement of organization. In addition, it is also observed that impairment test is very important for evaluating the true value of intangible and intangible assets of company. Now in the end it would be said that impairment test should be undertaken with clear understanding of procedure given in IAS 136 by The Longreach group Ltd for identifying the true and fair view of its assets. References Detzen, D., Stork genannt Wersborg, T. Zlch, H. 2016, "Impairment of Goodwill and Deferred Taxes Under IFRS",Australian Accounting Review,vol. 26, no. 3, pp. 301-311 Godfrey, J.M. Koh, P. 2009, "Goodwill impairment as a reflection of investment opportunities",Accounting and Finance,vol. 49, no. 1, pp. 117-140. Li, Z., Shroff, P.K., Venkataraman, R. Zhang, I.X. 2011, "Causes and consequences of goodwill impairment losses",Review of Accounting Studies,vol. 16, no. 4, pp. 745-778 PETERSEN, C. PLENBORG, T. 2010, "How Do Firms Implement Impairment Tests of Goodwill?",Abacus,vol. 46, no. 4, pp. 419-446. Sorros, J., Belesis, N. Karagiorgos, A. 2015, "The Reliability of Impairment Tests: The Case of Vessels",Procedia Economics and Finance,vol. 32, pp. 1787-1793. Finch, N. 2009, "The CEO's impairment test",Critical Perspectives on Accounting,vol. 20, no. 7, pp. 872-872.