Teenagers and their Impact on the Economy :: Teens Media Advertising Essays

Teenagers and their Impact on the Economy It is hard for adolescents to look at their own lives and not feel as accepted as they would like to feel. As the saying goes, â€Å"Growing up isn’t easy.† By their teen years, they often feel like they are not cool or popular enough. Many of them look up to celebrities and the media on how to be in the popular crowd. There is so much influence on young minds through television, internet or even magazine advertisements. This definitely makes a great target for advertising agencies. Many companies target young people because they freely spend their money and do not have expenses like adults. One company which takes part in this big campaign is Winterfresh. Winterfresh is successful in convincing teenagers that their gum is perfect for them, because of their comment about peer pressure, making breath icy fresh, and displaying an exciting atmosphere with friends. A Winterfresh advertisement, located in Teen People, clearly states the matter of peer pressure by asking, â€Å"you in?† This, of course, is implying if you are cool enough to try Winterfresh. Teenagers are influenced enough as it is, that when the question of popularity comes up, they want to know more. It is a very emotional Curtis 2 experience for teenagers when they are dealing with the everyday life of different cliques. Nobody is truly satisfied with themselves, so they try to make themselves look better. Popular kids even struggle with their acceptance because they also wish they were cooler. This advertisement makes it seem like anyone can be cool if they buy this gum. It is not exactly a fair thing for adolescents, but it is definitely effective for a company like Winterfresh. This advertisement proves to work, because teens will feel emotionally connected in wanting to be popular, and will believe that chewing Winterfresh will make that happen for them. When you look at the slogan of Winterfresh, you automatically want a piece. â€Å"Where icy cool breath is always on,† is very attractive to those who might question the smell behind their teeth. They make it a fact that their gum will give you great smelling breath.

Macbeth was basically a good man lead into evil ways Essay

The statement ‘Macbeth was basically a good man led into evil ways’ is one I agree with, to a certain extent. His evilness certainly progressed throughout the play, but his influences from the witches and Lady Macbeth and degree of goodness at the start is debatable. I shall also discuss the reasons for his destruction, which ties in the plays themes – for example ambition, order and disorder and guilt and conscience. The play opens with a scene of disorder – lightning and a coven of witches. This really sets the scene for the rest of the play. The disorder finally reflects on Macbeth, therefore leading to his destruction. When we watch the first scene we wonder how big a part the witches will play and how influential they will be. At the end of the scene we know that they are going to meet Macbeth and we are anxious to know what is going to happen to him. We also know that they are evil creatures and they intend to play around, their final words leave us with a feeling of uncertainty and disbelief; ‘Fair is foul, and foul is fair, Hover through the fog and filthy air.’ The audience asks themselves what does this mean? Can good be bad? These words sum up a lot of the play; the good can be bad and vice versa. ‘Hover through the fog and filthy air’ tell us that the play will be evil and full of cunning schemes and dirty tricks. It is also wondered why Shakespeare didn’t introduce Macbeth in the first scene, as the play is entitled after his name. However, Shakespeare’s use of the witches in the first scene emphasises how influential they are. By going against the expected, the audience becomes more afraid of what will happen. The witches are unexpected and so add even more to the feeling of uncertainty and anxiousness. But was Macbeth good from the start? Firstly, in his defence, the king thought highly of him. Regarding the treason committed by the Thane of Cawdor, he says ‘What he hath lost noble Macbeth hath won’. By referring to Macbeth as ‘noble’ it gives him a good impression, that he is loyal and just, but in what sense it is directed is unsure. Is he referring to the character of Macbeth, or the military skills? As this scene is set on the battlefield and Macbeth is one of his best soldiers, he may have been referring to his military skills. But as the play commences we learn that Duncan and Macbeth are socially connected, as they dine at each other’s homes. So it does seem that Macbeth was seen as a good man at the start of the play. If this is true, what made Macbeth turn to evil ways? Firstly ambition played a part to start his destruction. In Act 1 scene 3 we first meet Macbeth, who has his first encounter with the witches, which has immediate effects. The first thing the witches say to Macbeth is; ‘All hail Macbeth, hail to thee, Thane of Glamis.’ ‘All hail Macbeth, hail to thee Thane of Cawdor.’ ‘All hail Macbeth, that shalt be king hereafter.’ By saying these things the witches immediately have the attention of Macbeth. In these times, the 15th and 16th centuries, many people believed in witchcraft. Between 1560 and 1603 hundreds of people (nearly all women) were convicted as witches and executed. So it is no surprise Macbeth believed theses things said to him, but maybe partly because he wanted to believe. Also the witches predict that Banquo’s son will become king and at the end of the play he does. However Macbeth does no know this. The audience think that the witches intend to create evil but they are not sure where, when and with whom. So they are not sure what to make of the predictions. We also learn in act 1 scene 3 more about the witch’s powers. One of the witches says; ‘Although the bark cannot be lost, yet it can be tempest tossed.’ She is speaking about a sailor’s wife who would not share her chestnuts so the witch will create a storm to sink the boat he is sailing in. This tells us that the witches have enough power to create a situation that could destroy, but not to physically destroy. So this is another argument to say that Macbeth was good from the start – the witches had him in their power. On the other hand Banquo did not believe what the witches said – showing he was more level headed. But when Macbeth finds out that Duncan appointed him as Thane of Cawdor, he really does believe in what the witches say. The witch’s power is well illustrated in this scene because they put Macbeth in the situation in which he could think of murder, but they do not suggest it directly. If they were trying to led Macbeth on then this scene tells us he is an easily lead person, as he seems deeply affected by the witches words – this weakness is also shown later in the play concerning Lady Macbeth and the plotting of a murder. This scene cleverly portrays the difference between how Macbeth and Banquo reacted to the witch’s predictions. Banquo is also offered great hope that his sons will be kings but he does not believe that good news can come ‘from voices of Satan’ and does not trust them even though they could become true. ‘Were such things here as we do speak about? Or have we eaten on the insane root,’ Banquo was used by Shakespheare to show that Macbeth must make the choice between good and evil. From the structure of this scene we are fairly sure he will choose evil. Yet Macbeth’s degree of evil is not yet shown, it is only at its potential stage. None of his bad thoughts about Malcolm being the successor to Duncan have not been taken into action. Lady Macbeth is partly to blame for this. In Act 1 scene 5 Lady Macbeth receives a letter from Macbeth, telling of his experience. She too believes that the witches are true. Her power and strong beliefs are soon shown when she says; ‘Come, you spirits That tend on mortal thoughts, unsex me here And fill me from the crown to the toe topfull Of direst cruelty; make thick my blood †¦.Come to my woman’s breasts And take my milk for gall, you murd’ring ministers.’ This really shows the power and strength Lady Macbeth has. It also relates to the latter part of the play where it is clear that Lady Macbeth is the dominant person in their relationship. An argument brought forth by some is that this speech is a spell. We are led to believe further in the play that Lady Macbeth has witch qualities when she thinks she has blood on her. This is another characteristic of these times – people believed that this was a sign of a witch. So we cannot say that Macbeth was forced to murder King Duncan by the witches as the encouragement of Lady Macbeth is shown greatly in scene 7. The witches did not put the idea into Banquo’s head that he should murder Macbeth to ensure his son would become king, so therefore we cannot say that they put the idea into the head of Macbeth. Critics argue that Lady Macbeth was the one who forced Macbeth into killing Duncan. However, it was Macbeth who had the first thoughts of murder, In act 1 scene 5 Macbeth writes a letter to Lady Macbeth telling her about his meeting with the witches; ‘I have learned by the perfectest report they have more in them then mortal knowledge.’ This is untrue because Macbeth does not know that they were telling the truth and Banquo did not believe them in the same way. Therefore he does not know anything by the ‘perfectest report’. This shows us that Macbeth may have been trying to tempt Lady Macbeth into thinking the first thoughts of murder, leaving the blame lying with her, whilst attempting to clear his own conscience. Lady Macbeth’s character takes blame for the murder as she shows no sign of repent once the crime has been committed, until the end of the play when she becomes insane. Before the murder takes place she takes matters into her own hands, criticising her husband; ‘It (Macbeth’s nature) is too full o’th’milk of human kindness.’ She then says at the end of scene 5; ‘To alter favour is to fear, leave the rest to me.’ So the actual influence of Lady Macbeth is uncertain; she is either subconsciencly persuaded by Macbeth to persuade him, or she has an actual evil inside her. Macbeth’s evil really comes to its zenith when he becomes king. He has murdered, and lied just to gain power. Ambition over took him, fired on by the powers of the witches. It is debatable whether Macbeth was originally a good man who was led into evil ways, or if he was evil from the outset, but I believe that evil is made not born. The ethics and morals of people are created at childhood, through the observations of others, being told by parents what is right and what is wrong. This belief brings me to the conclusion that the witches had some uncontrollable force over him, whether this was a mental forced – sparked off by Macbeth’s great ambition or whether they had actual power I am uncertain. But for Macbeth to be so changed and affected by these creatures when his friend was encountered the same and not affected at all leads one to believe that he has a weakness in his character. So it is well argued to say that yes, Macbeth was a good man led into evil ways.

Analysis on Digital Media Participation How Fans Interact...

Digital Media Participation: How Fans Interact Online is a short documentary about how fans show their support to their celebrity idols with the emergence of social media. Our group chose this topic because we notice how fans show their support by going to mall shows or by using certain hashtags on Twitter and make them trend worldwide. This documentary film aims to change the perspective people have on fans that they are cheap, desperate, and low class. With this interactivity and digitalization come a new form of community that sprouted from the computer-mediated communication (CMC) (McQuail 150-51), the virtual community. According to McQuail, this virtual community â€Å"can be formed by any number of individuals by way of the Internet at their own choice† (150) and â€Å"usually based on some common interest† (150). Fan clubs before are known to be supporters who would go to shows, guestings, and tapings of their idols but now fan clubs could also sprout online. Fans have used new media to interact with co-fans who have obviously have the same interests (their idol or idols). By then, a public sphere would emerge in the new media. What is interesting in the documentary is that some of the fans we interviewed are not really good at interacting personally but are able to make friends online because of the people who understand them and of what they call now as â€Å"feels† (a superlative form of having so much feelings towards someone or something). With mostly narrations about theShow MoreRelatedSocial Media And Its Effects On The Way People Interact With Each Other3398 Words   |  14 PagesIn the globalized world, social media has becoming increasingly (Madden Zickuhr, 2009). The social media applications have dominated the way people interact with each other, it also impacts on the way we do business in comparison with that in the last decade. 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Censorship of Print Media is Wrong Essay - 840 Words

Censorship of Print Media is Wrong The printed media is undeniably a very powerful source used to communicate. It can be used for bad as well as good purposes. It can be used to inform the world of important events, or to publish pornography and mindless tabloids. Should the government be allowed to regulate what people can and cannot publish? Newspapers and forms of reading material are one of the largest forms of news that we use today. Every morning people can get out of bed, walk outside and pick up a piece of paper that informs them of important events that are occurring though out the world. However there is some published information that we never hear about. The U.S. government as well as several private distributors of†¦show more content†¦There is a problem with what the government is trying to do. They are taking away our personal liberties. According to the constitution, being free to do something means you have the irrevocable right to do so. I believe that we should have the right to free speech as long as it does not infringe upon the personal rights of individuals or groups. We should protect all types of people and cultures from the harms of others printed disapproval of them, but we should not withhold information that takes away from the rights of free speech and irrevocable power given to the media. It is fair to say that profanity should not be tolerated in free speech. Newspapers and magazines do prohibit these forms of language. This is unbiased because information can still be expressed without this form of language present. Allowing it would only promote hostility among those who are offended by its use. Censorship remains to be the traditional response for any group that finds itself offended at anothers message or creative indulgence. The argument that the media should be able decide what will and will not be disseminated due to their goal of abiding by the public interest is both uninforming and dangerous. 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Cmrj 302 Should Juvenile Be Tried as Adults Free Essays

Since the beginning of human time there have been sins, delinquent actions, crimes, and with all of this, punishment for those actions. From Cain and Able until today, the 21st Century, we still deal with these problems. And what’s worse is that now it is the children who are committing these crimes. We will write a custom essay sample on Cmrj 302 Should Juvenile Be Tried as Adults or any similar topic only for you Order Now Our, so called, future of tomorrow. The next generation of this country. Throughout recorded time, juvenile delinquency has been the very biggest issue to tackle. In the 15th century, the parens patriae concept was common and described parental care by the state or guardian of the community. Children were property and punishment was delivered from the family and/or public punishment dealt by the village and in public. The juvenile justice system in the 19th Century adopted the parens patriae concept and provided the legal structure for the juvenile court system. In the late 1800’s reform schools were created and started, where reform was the main ideological theory, to instill in delinquent children; principals and morals to attempt to stray they away from future crime. Today, we still have trouble determining whether or not to try juveniles as adults, how to punish them, what works and what doesn’t. When a juvenile kills, do they instantly become an adult? Do they maintain some kind of innocence of childhood, despite the severity of their actions? These are the plaguing questions in our American judicial system today. The violent acts of juvenile offenders continue to make headlines and are becoming more violent and unfortunately more frequently. So today, the question is, should juvenile be tried as adults? Yes. Yes, I believe that juveniles should be tried as adults. However, I also believe there should be a few exceptions. This is not really a black and white issue. Exceptions should be put into place regarding, what type of crimes, age of the offender and what kind of punishments should be issued. This is what I will attempt to explain. The criminal justice system serves two primary functions: protecting society and providing retribution or punishment for a crime to achieve the value of justice or fairness. Concerning the protection of society from violent or even not violent offenders, the judge can ensure an appropriate penalty without having to try someone as a juvenile. I believe that juveniles can and should be tried as adults. The judge and/or the jury can take the defendant’s age into consideration while deliberating and determining a suitable penalty for their crimes. The defendant’s attorney can make a legitimate argument in their defense based on their age, maturity and mental abilities or state of mind because age is not always the best indicator of maturity or personal accountability. This can ensure each case is evaluated individually not based on standards or common practice, but on an individual basis and attention which is what each case deserves. Jeb Bush, Governor of Florida said in (2001) after a 14-year-old juvenile was found guilty for killing his English teacher; â€Å"There is a different standard for children, there should be some sensitivity that a 14-year-old is not a little adult. † To this quote I have to disagree. All but five states allow children of any age charged with murder to be tried as adults. The death penalty generally not an option, at least not for defendants under the age of 16 since the U. S. Supreme Court has ruled capital punishment unconstitutional. In fact, it was only in 2005, in Roper vs. Simmons , that the Supreme Court finally ruled the juvenile death penalty was unconstitutional. In arguing, the text describes a paradigm that informs legal reasoning in US law and specifically the Eighth Amendment’s barring of cruel and unusual punishment for anyone who hasn’t celebrated their 16th birthday. Some states, however, will consider 16 year olds and 17 year olds for the death penalty (Reaves, J. Time Magazine, (2001), Should the Law Treat Kids and Adults Differently? ). Additionally, two cases are currently before the Supreme Court that affords our nation the opportunity to right this wrong and join the modern world. Sullivan vs. Florida and Graham vs. Florida will require the Supreme Court to rule on whether life sentences for juveniles that preclude the possibility of parole are, in fact, constitutional. Additionally, in most states, a juvenile offender must be at least 16-years-old to be eligible for waiver to adult court. But, in a number of states, minors as young as 13 could be subjected to a waiver petition. And a few states allow children of any age to be tried as adults for certain types of crimes, such as homicide or armed robbery. Many states have laws that do not allow juvenile courts to take cases involving very serious or violent crimes, such as murder or armed robbery. Generally, juveniles are charged with delinquent acts, not crimes. However, the nature of some offenses may result in a juvenile being charged with a crime in the regular court system. In these instances, the juvenile’s age does not matter. They will be tried in the adult criminal system, unless transferred o juvenile courts by the judge. The current trend among states is to lower the minimum age of eligibility for waiver into adult court. This is due in part to public perception that juvenile crime is on the rise, and offenders are getting younger. Factors that might lead a court to grant a waiver petition and transfer a juvenile case to adult court include: †¢The juvenile is charged with a particularl y serious offense. †¢The juvenile has a lengthy juvenile record. †¢The minor is older. †¢Past rehabilitation efforts for the juvenile have been unsuccessful. Youth services would have to work with the juvenile offender for a long time. (Michon, Kathleen, J. D. , (2011) When Juveniles Are Tried in Adult Criminal Court) All states now maintain a juvenile code, or set of laws relating specifically to juveniles. The state codes regulate a variety of concerns, including the acts and circumstances that bring juveniles within the jurisdiction of the juvenile court, the procedures for juvenile courts, the rights of juveniles, and the range of judicial responses to misconduct or to the need for services. Steinberg, Laurence, (2000) Should Juvenile Offenders Be Tried As Adults? A Developmental Perspective on Changing Legal Policies). The basic framework created by the first juvenile court act is largely intact and that rehabilitation, not punishment, remains the aim of the juvenile justice system, and juvenile courts still retain jurisdiction over a wide range of juveniles. (Retrieved from: http://law. jrank. org/pages/7958/Juvenile-Law-Modern-Juve nile-Law). The most notable difference between the original model and current juvenile law is that juveniles now have more procedural rights in court. In re Gault, 387 U. S. 1 (1967), the United States Supreme Court established that children under the fourteenth amendment accused of crimes in a delinquency proceeding must be given many of the same due process rights as adults such as the right to timely notification of charges, the right to confront witnesses, the right against self-incrimination, and the right to counsel. These rights also include the right to an attorney and the right to be free from self incrimination. These are rights given to adults and now to juveniles. Juveniles are committing the same crimes as adults, have the same rights as adults and also need to be tried as adults. Despite the input of these experts on the juvenile justice system, there are thousands of children who are automatically transferred to adult criminal court due to the change in the laws over the past few years. In a report released by the Bureau of Justice Statistics (1998) titled Juvenile Felony Defendants in Criminal Courts, states that â€Å"an estimated 7,100 juvenile defendants were charged with felonies in adult criminal court in 1998†, and that in these criminal courts, â€Å"juveniles were more likely than adults to be charged with a violent felony† with juveniles occupying 64% of the felony charges in stark contrast with the adults who occupy 24% of those charges (Bureau of Justice Statistics, 2009). That report also states that showed that â€Å"transferring juveniles to adult court is not an effective deterrent of further criminal activity† (Bureau of Justice Statistics, 2009). I completely disagree, juveniles would be better off tried in criminal courts and sentenced than to be tried in juvenile courts, and sentenced to rehabilitation. In the words of Pete Wilson, former Governor of California, â€Å"young offenders know they can laugh off the token punishment of our current juvenile justice system, they commit more and increasingly brutal crime. That’s unacceptable†¦We must make clear to the violent youthful offenders, ones who just don’t want to be saved, that California will not tolerate their depravity. It will replace slaps on the wrist with the slapping on of handcuffs†¦and will impose adult time for adult crime. † (retrieved from: www. voterdigest. com/yes-on-21). This is the kind of attitude and foresight that we need. In this day in age juveniles, even those younger than 14-years-old know that in this generation, the law can’t touch them and that most likely they will only get a slap on the wrist for the first offence or house arrest at best. Murder by juvenile delinquents is rising in leaps and bounds and the justice system is giving them light sentences if any at all. What about the victim(s) and their family(s)? What about the police putting their lives in jeopardy every single day that arrest these children and before the ink is dry on the paper the children are walking down the front steps of the police station with those smirks and grins on their faces! As the quote goes, ‘You do the crime, you pay the time. ‘ There is ample evidence, therefore, to raise concerns regarding the ompetence of juveniles under age 15 to participate in criminal trials. Although the majority of 13 year-olds would likely meet the minimal competence criteria even at age 15, a significant fraction of adolescents should not be assumed competent to protect their own interests in adversarial legal settings. If an adolescent does not have the understanding, appreciation, or reasoning ability necessary to make such decisions, criminal court is an inappropriate venue for determining that adolescent’s disposition. Steinberg, Laurence, (2000) Should Juvenile Offenders Be Tried As Adults? A Developmental Perspective on Changing Legal Policies). Although I may believe that juveniles should be tried as adults, however, no juvenile under the age of 13 should be tried in an adult court. The adult justice system presumes that defendants who are found guilty are responsible for their own actions, and should be held accountable and punished accordingly. Historically, those who are guilty but less responsible for their actions receive proportionately less punishment. It is therefore worth considering whether, because of the relative immaturity of minors, it may be justified to view them as being less blameworthy than adults for the very same infractions – that is, whether developmental immaturity should be viewed as a relevant mitigating factor. Children as young as nine have the capacity for intentional behavior and do know the difference between right and wrong; as such, there is no reason why children of this age must unequivocally be held blameless for their conduct. At the same time, it is also clear that the vast majority of individuals younger than 13-years-old do lack certain intellectual and psychosocial capabilities that need to be present in order to hold someone fully accountable for his or her actions. These circumstances include situations that call for logical decision-making, situations in which the ultimate consequences of one’s actions are not evident unless one has actually tried to foresee them, and situations in which sound judgment may be compromised by competing stimuli, such as very strong peer pressure to violate the law. Once individuals have reached a certain age, about 17 or so, it is reasonable to expect that they possess the intellectual and psychosocial capacities that permit the exercise of good judgment, even under difficult circumstances. Thus, while pressure from one’s friends to violate the law may be a reasonable mitigating factor in the case of a 12-year-old juvenile, it is unlikely to be so in the case of a 17-year-old juvenile. When the individual under consideration is younger than 17, however, developmentally normative immaturity should be added to the list of possible mitigating factors, along with the more typical ones of self-defense, mental state, and extenuating circumstances. Finally, the choice of trying a juvenile offender in adult court versus juvenile court determines the possible outcomes of the adjudication. In adult court, the outcome of being found guilty of a serious crime is nearly always some sort of punishment; about 80% of juveniles who are convicted in criminal court are incarcerated. In juvenile court, the outcome of being found delinquent may be some sort of punishment, but juvenile courts typically retain the option of a rehabilitative disposition, in and of itself or in combination with some sort of punishment. In essence, the juvenile court operates under the presumption that offenders are immature. (Steinberg, Laurence, (2000) Should Juvenile Offenders Be Tried As Adults? A Developmental Perspective on Changing Legal Policies). Juveniles tried as an adult and can face the same penalties as adults, including life without parole. If convicted, juveniles will have an adult criminal record which can significantly affect future education and employment opportunities. Furthermore, an adult conviction can also result in the loss of rights, including the right to vote and right to own a firearm. (Lamance, Ken (2011) Juvenile Tried as an Adult). If a juvenile is convicted of certain sex offenses, he may be required to register as a sex offender for the rest of his life, regardless of his age at the time of conviction. In some states which automatically seal a juvenile’s record once he passes a certain age, that record may remain unsealed if the defendant is convicted of an adult offense before he reaches that age (Retrieved from: http://www. expertlaw. com/library/criminal/juvenile_law). The following are Common Juvenile Rights questions: Can a child receive capital punishment for a crime committed as juvenile? The United States Supreme Court in the case of Roper v. Simmons, 543 U. S. 551 (2005), stated that it is unconstitutional to impose capital punishment for crimes committed while under the age of 18. The Courts 5-4 decision overruled the Court’s prior ruling upholding such sentences on offenders above or at the age of 16, in Stanford v. Kentucky, 492 U. S. 361 (1989), overturning statutes in 25 states that had the penalty set lower (Retrieved from: http://www. topjuveniledefender. com/juvenile_rights). Can a child receive life in prison without the possibility of parole for a non-homicide crime? In 2010, the United States Supreme Court in the case of Graham v. Florida ruled that children cannot be sentenced to life imprisonment without parole for non-homicide offenses. The U. S. Supreme Court decided whether Roper v. Simmons which had abolished the death penalty for juvenile offenders should also apply to sentences without the possibility of parole for children. Justice Kennedy stated, â€Å"The constitution prohibits the imposition of a life without parole sentence on a juvenile offender who did not commit a homicide. A state need not guarantee the offender eventual release, but if it imposes a sentence of life it must provide him or her with some realistic opportunity to obtain release before the end of that term. . . (Retrieved from: http://www. topjuveniledefender. com/juvenile_rights) Can a child receive a life sentence? Yes. If a child is prosecuted as an adult, he or she can receive a life sentence if convicted certain qualifying crimes. However, if a child is prosecuted in juvenile court, he or she can receive a sentence commonly called â€Å"juvenile life† that carries life but will be incarcerated only until the age of 25 years of age at the Department of Juvenile Justice (formerly the California Youth Authority. ) (Retrieved from: http://www. topjuveniledefender. om/juvenile_rights) The end result of a heinous crime remains the same, no matter who commits it. Our justice system depends upon holding perpetrators responsible for their actions. Harsh sentencing acts as a deterrent to kids who are considering committing crimes. Trying children as adults has coincided with lower rates of juvenile crimes. Light sentences don’t teach kids the lesson they need to learn: If you commit a terrible crime, you will spend a considerable part of your life in jail. (Reaves, J. Time Magazine, (2001) Should the Law Treat Kids and Adults Differently? Kids today are more sophisticated at a younger age; they understand the implications of violence and how to use violent weapons. It is absurd to argue that a modern child, who sees the effect of violence around him in the news every day, doesn’t understand what kill ing really is. The fact that child killers know how to load and shoot a gun is an indicator that they understand exactly what they’re doing. (Time Magazine, (2001) Should the Law Treat Kids and Adults Differently? ). I’ll end with a quote from Fredrick Douglas, â€Å"It is easier to build strong children then to repair broken men! † How to cite Cmrj 302 Should Juvenile Be Tried as Adults, Essay examples

Techno Tools

Questions: 1. Like many technology companies, TechnoTools operates in an environment of increasing prices. It uses a periodic inventory system. Its reported profits will tend to be highest if it accounts for inventory using the: a. FIFO method. b. LIFO method. c. Weighted average cost method. 2. CROCO S.P.A. sells an intangible asset with a historical acquisition cost of 12 million and accumulated amortisation of 2 million and reports a gain on disposal of the asset of 3.2 million. Which of the following amounts is most likely the sale price of the asset? a. 13.2 million b. 3.8 million c. 15.2 million 3. An analyst is studying the impairment of the manufacturing equipment of WLP Corp.,a U.K.- based corporation that follows IFRS (International Financial Reporting Standards). He gathers the following data on the equipment: Fair value 16,800,000; Costs to sell 800,000; Value in use 14,500,000; Net carrying amount 19,100,000. The amount of the impairment loss on WLP Corp.s income statement related to its manufacturing equipment is closest to: a. 2,300,000. b. 3,100,000. c. 4,600,000. 4. In order to identify possible overstatement of expenses connected to income smoothing, an analyst would most likely be on the look-out for: a. A material increase in expected useful life. b. A material reduction in expected useful life. c. An increased residual value. 5. For the year ending 31 December 2014, Flamingo Products had net income of $1,000,000. At 1 January 2014, there were 1,000,000 shares outstanding. On 1 July 2014, the company issued 100,000 new shares for $20 per share. The company declared $200,000 in dividends to common shareholders in 2014. What is Flamingos basic earnings per share for 2014? a. $0.80 b. $0.91 c. $0.95. Answers: Solution -1: FIFO method is the correct answer for the situations where business operates in the environment of high prices. When a business runs in the environment of surging prices, the latest inventory in the stock will be brought at higher price but as the price are constantly going up, same inventory will sell at higher prices than it was bought. We understand that rise is quick whereas fall of price is gradual and slow. For example, the price of a commodity may rise suddenly in market but it takes to slow down and come normal. Using FIFO method, will result to compensate for the high priced paid for purchasing the inventory and also yield good profits when it is sold at high price. Option a is the correct answer-FIFO method Solution -2: Historical cost of the asset = 12 million and there is accumulated amortization of 2 million and asset is reported to be sold at profit of 3.8 million. Lets go by the formula for calculating the gain or loss. Gain or loss on the sale of asset= Sale proceeds carrying cost -Sale proceeds + carrying cost= - Gain or loss on the sale of asset Cancelling minus (negative) from both the sides, Sale proceeds-carrying cost= Gain or loss on the sale of asset Or in other words Sale proceeds= carrying cost + Gain or loss on the sale of asset Applying the formula in our question: Sale proceeds= (Historical cost- Accumulated amortization) + Gain or (loss)* on the sale of asset. *amount will be in negative in case of loss. Sale proceeds= (12million-2 million) + 3.8 million =10 million +3.8 million =13.8 million. Option a is the correct answer-13.8 million. Solution -3: Impairment refers to the sudden fall or decrease in the value of the asset. There can be any reason for such downfall like asset become outdated or got damaged. Somehow, there is still some recoverable value that come as proceeds if the asset is sold. Impairment=maximum among the recoverable amount* and value in use** minus net carrying amount*** *Recoverable amount= Fair value of the asset-cost to sell For our question, Recoverable amount = 16,800,000 - 800,000 = 16,000,000 **Given in our question value in use= 14,500,000 and ***net carrying cost=19,100,000. So maximum among the recoverable amount* and value in use** is 16,000,000. Thus, Impairment= 16,000,000 - 19,100,000 =-3,100,000. Option b is the correct answer--3,100,000. Solution -4: Some companies are involved in the practice of using the accounting techniques to level out net income fluctuations from one period to another. In order to identify possible overstatement of expenses connected to income smoothing, best possible solution would be to look at the material increase in the expected useful life because with the increase in useful life, there is decrease in the depreciation rate and also there is increase in the income. This practice help the companies to earn good value on their consistent shares as investor have believe in the consistent earnings of the company. Option a is the correct answer- A material increase in expected useful life. Solution -5: Since dividends oncommon stock they are not expenses, they are not reported on income statement. Although dividend on preferred stock are not expenses but for the purpose of reporting the earnings available for common stock, it will be deducted from net income. Earnings per share =Net Income-Dividends on preferred stock Average outstanding shares Net Income as per question = $1,000,000 The company declared $200,000 in dividends to common shareholders in 2014 .As stated earlier, there is no effect of declaration and payment of cash dividend on common stock, and it implies that $200,000 is add-on profit for the company. T Therefore, net income =$1,000,000 + $200,000=$1,200,000 There is no info on dividend on preferred stock so we assume it to be zero. At 1 January 2014, there were 1,000,000 shares outstanding and on 1 July 2014, the company issued 100,000 new shares for $20 per share making total of outstanding shares= 1,000,000+2,000,000=making sum of outstanding shares= 1,000,000+2,000,000=3,000,000 and average of outstanding shares=3,000,000/2=1,500,000. Earnings per share =Net Income-Dividends on preferred stock Average outstanding shares = $1,200,000-$0 1,500,000 = $1,200,000 1,500,000 =$0.80 Option a is the correct answer $.80