Essay On Hate Crimes - 3099 Words

The issue of hate crimes in America has become more prominent in recent years. Social media has brought light to the issue and magnified it. Hate crimes are generally defined as human rights violations, which are classified by an infringement of the basic rights that people are given, largely in the United States of America. Hate crime laws are not as strong as they ought to be, due to the vast misunderstanding of what a hate crime is and what effects it has. Many people misinterpret hate crimes, and come to the conclusion that they are similar to hate speech, or that hate crimes are a minor form of discrimination. This is one of the reasons why hate crimes are not taken as seriously as they ought to be. This is why there ought to be†¦show more content†¦The law made the enforcement incredibly difficult, with a very slow process of penalizing the perpetrators of hate crimes. It adds not only time to the process, but adds more steps for the crime to possibly be mishandled, wh ich could lead to the case being thrown out. In time, it became increasingly obvious that there was a problem with the inefficiency of the system. There became a necessity to form a group that could take on the assignment of sorting through the information and data given. A special force called the Uniform Crime Reporting program was then established (FBI, para. 12). The many processes that surround hate crime data collection make it increasingly difficult to keep logical and accurate data of real-time hate crimes being logged each year. The FBI collects data on the number and types of hate crimes committed each year. Subsequently, the FBI only takes numbers from a fraction of the law enforcement precincts in the entire country (Federal Bureau of Investigation). This makes the numbers that they receive less accurate, and the recorded participants are simply too small of a margin to be able to glean real, accurate data from. In 2015, the FBI collected data from 14,977 law enforcement precincts (Federal Bureau of Investigation, p ara. 7). The fact that only a small number of precincts in the country report hate crimes to the federal government is a major indication of the weakShow MoreRelatedHate Crimes Essay936 Words   |  4 PagesEssay #2: What are the roots of the violence/hate crimes today in our contemporary society? What can we do to reduce them? Explain. The world is full of HATE. What is this word? What makes someone HATE someone else enough to kill or harm another human being? Hate crimes are criminal actions intended to harm or intimidate people because of their race, ethnicity, sexual orientation, religion, or other minority group status. They are also referred to as bias crimes. Hate crimes have been goingRead MoreHate Crimes Essay1417 Words   |  6 PagesCrimes I. Intro-What is a hate crime . A hate crime is when a person intentionally selects a victim because of the race, color, religion, national origin, ethnicity, gender or sexual orientation. A person who commits a hate crime can come from any background and be any race. The term hate crime is meant to differentiate criminal behavior that is caused by prejudice from behavior that is motivated by greed jealously, anger, politics and like. Hate groups differ from one another in terms of membershipRead More Hate Crimes Essay902 Words   |  4 Pages Hate Crimes I. What are Hate Crimes A. Definitions for Hate Crimes B. Counting Hate Crimes 1. White Power 2. Black Power II. Examples of Hate Crimes A. Hate Crime penalties III. Reasons for Hate Crimes Even though Hate Crimes have been around in the past, and have been most certainly been more violent in the past. Hate Crimes are most certainly still a problem in todays society, but it is not dealt with the same violent manner as previously performed in the past. There are still violent actsRead MoreHate Crime Essay1551 Words   |  7 PagesAdditionally, hate crimes towards the LGBT community are on the rise. Offenders with negative views of LGBT people are inflicting pain onto those they deem sinful. According to the FBI, sexual orientation motivated nearly 18% of all hate crimes in 2016. Though the number may not seem excessive, sexuality is currently the third leading incentive for hate crimes and rising (FBI). For instance, in 2016, the New York Times reported Omar Mateen, an American who pledged allegiance to ISIS, attacked anRead MoreHate Crime Essay816 Words   |  4 PagesThe term hate crime became part of the American lexicon in 1985 when it was coined by United States Representatives John Conyers and Mario Biaggi. Although the term hate crime and societal interest in it are relatively recent developments, hate crime has deep historical roots. Throughout U.S. history, a significant proportion of al l murders, assaults, and acts of vandalism and desecration have been fueled by hatred. As Native Americans have been described as the first hate crime victims, hate crimesRead MoreHate Crime Essay1096 Words   |  5 PagesDealing with Hate Crime Dealing with hate crime should be given the highest priority in America. Hate crimes have devastated many families and communities. Hate crimes grooms terrorist in their own country. It plants seeds of hate in the heart of men. Every day, a hate crime happens in public, school, community, and homes all around America. Most hate crimes do not go on report in America because the public does not see it as a hate crime. Traditionally, the FBI only investigated crimes that a perpetratorRead MoreEssay on Hate Crime1498 Words   |  6 PagesHate Crime   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Violence motivated by a bias against victims’ characteristics which include race, religion, ethnic background, national origin, gender, or sexual orientation, represents a serious threat to all communities. Experts estimate that a bias-related crime is committed every 14 minutes. Criminal justice officials and state policy makers need to realize that it is key to make or adjust hate crime legislation. This has been a heated debate for centuriesRead MoreEssay on hate crimes661 Words   |  3 Pages Defining Hate Crimes Hate crimes has become an increasing problem here in the united states ranging from racial hatred to gender discrimination but what are hate crimes? According to Dr. Jack McDevitt, a criminologist at Northeastern University in Boston Hate crimes are message crimes, Hate crimes are defined as crimes that are violent act against people, property, or organizations because of the group to which they belong or identify with. The coined term â€Å"hate crimes† was first used No matterRead MoreHate Crime Essay1660 Words   |  7 PagesThe term hate crime developed in the early 1980s by reporters and government officials such as John Conyers and Mario Biaggi. Even though the interest of hate crimes has increased in recent developments, it has deep historic roots that dates back into time. Statistics of U.S. history has shown that assaults, murders, and acts of vandalism has stemmed from hatred. The first hate crime victims were Native Americans and since then almost all U.S. immigran ts have been exposed to violence, discriminationRead MoreEssay On Hate Crime1012 Words   |  5 PagesCommon Motives of Hate Intro: Hook Basic background about hate / why do humans commit genocide Reference Pyramid of Hate as a Way to Understand Transition to Lord of the Flies as a means to visualize the Pyramid of Hate Thesis Why is hate critical to understand? Why is it crucial that societies teach their youth the evil of hate crimes? Teaching how hate grows is a good learning experience for children. With this information, they’ll grow up and will be able to react to hate crimes more justly.

A Discussion to Compare Moral Theories Essay - 691 Words

Comparison of Moral Theories A discussion of moral theories must begin with a discussion of the two extremes of ethical thinking, absolutism and relativism. Moral Absolutism is the belief that there are absolute standards where moral questions are judged and can be deemed right or wrong, regardless of the context. Steadfast laws of the universe, God, nature itself are the forces that deem an action right or wrong. A person’s actions rather than morals and motivations are important in an Absolutism proposition. Moral Relativism states, that the moral propositions are based on Ethical relativism is the theory that holds that morality is relative to the norms of ones culture. That is, whether an action is right or wrong depends on the†¦show more content†¦The study of morality is performed through descriptive approach or philosophical approach consisting of normative or prescriptive ethics. One approach says that people should always act in the own self- interest (Individual Ethical Egoism), its pr emise being everyone should act to my own best interest. There also are those who believe that a person should act in their own interest only (Personal Ethical Egoism) and the third belief is (Universal Ethical Egoism) based on the premise that everyone should act in their own self-interest regardless of others. I assume that you can see the glaring flaws in each of these theories. In comparison, each of these theories calls for a narrow-minded focus on one person, which does not leave room to practice humanity for all. By thinking only the self, there is not room for personal or cultural growth and necessary tolerance to advance societal cooperation. Ethical egoism is an inconsistent theory as it lacks the ability to be considered a â€Å"moral† theory because it is not applicable to ALL human beings. Therefore, Egoism lies in the underbelly of ethical theory for practioners find it necessary to carry on their unpopular belief in secret. Lying, deception and dishonesty is not tenant of any moral theory so Egoism is inconsistent. Universal egoism is the most commonly offered by egoist because its’ universally based, applicable to all. Universal egoist feel thatShow MoreRelatedPunishment Essay1120 Words   |  5 Pageswhat punishment characterises. For Emile Durkheim, punishment was mainly an expression of social solidarity and not a form of crime control. Here, the offender attacks the social moral order by committing a crime and therefore, has to be punished, to show that this moral order still quot;worksquot;. Durkheims theory suggests that punishment must be visible to everyone, and so expresses the outrage of all members of society against the challenge to their collective values. The form of punishmentRead MoreA Look At Ethical Egoism Essay933 Words   |  4 PagesThe Moral of Ethics, Ethical Egoism is an ethical theory that states that one ought to do what is in their best long term interest. This theory states that a morally correct be ing must in all cases do the thing that will give them the best result for their long term being. [1] Ethical Egoism stems from the idea that the self is the most important thing and that an ethical being has a moral obligation to do what is in the self’s best long term interest. Egoism is a normative ethical theory, meaningRead MoreCare Theory Compare Contrast1602 Words   |  7 PagesCare Theory Compare and Contrast Paper Pamela Morales HCS 350 July 11, 2011 Care Theory Compare and Contrast Paper Jean Watson’s Theory of human caring is based on transpersonal relationships and developing a caring environment that offers the development potential while allowing the person to choose the best course of action. Through interactions with others we learn how to recognize ourselves in others. Watson believes that through these interactions humanity is preserved. John Paley’s articleRead MoreComparing The Theories Of Aristotle And Kants Theory Of Ethics884 Words   |  4 PagesIn this paper, I will compare the theories of Aristotle and Kant on the basis of ethics. I will be examining Aristotle’s theory of virtue in which his focus is â€Å"What is a Good Life† and Kant’s theory of deontological ethics in which the moral worth of an action lies in the duty upon which moral actions are engendered. To begin, Aristotles moral theory (theory of virtue) focuses on questions about what is good? His focus is What is the good life? What does it mean to be a good person? (KemerlingRead MoreA Criticism of Tom Regans Argument794 Words   |  3 Pagesknow, much less to compare, the pros and cons of placing animals in a zoo, he does not reach the conclusion that zoos are morally indefensible, even though that appears to be his gut feeling, but instead comes to the conclusion that there is not an ethical theory that explains why zoos are morally defensible. To Regan the answer to the question of whether zoos are morally defensible seems to be an issue of whether moral anthropocentrism is, itself, a defensible position. Moral anthropocentrismRead MoreMy Brother Isaiah Thomas And The Stages Of Moral Development By Kohlberg1407 Words   |  6 PagesWhat is a theory? Well, a theory is an assumption or accepted facts that provides logical and rational explanation to a cause and effect relationships among a group being observed (Theory). In other words, a reason or thought that someone has created a response to a topic but, it can’t be proven or disprove. Included in this paper is a discussion about three theorist Piaget, Vygotsky, and Kohlberg along with their beliefs. I have chosen my brother Isaiah Thomas to compare and contrast the theoriesRead MoreThe Ethical Theory Of The Election Of 20161268 Words   |  6 Pagesheld an uncanny resemblance to elections of past years in the United States. The ethical and moral issues voter s frequently take into account are as follows: race, culture, immigration and populism. Many ethical theories play into elections, on both the sides of the voters as well as the candidates. The â€Å"ethical theory† described is an approach or belief based off one’s own morals or values. The ethical theory of Utilitarianism is often used in the decision making on both the voters’ part, as wellRead MoreAldo Leopold’S Essay â€Å"The Land Ethic† Was Published In1122 Words   |  5 Pagesrelationship with the environment. Leopold observantly describes the history of ethics, the meaning of community with the land and why it’s appropriate to do so. Toward the end of the essay – as the reader is ready for Leopold to thoroughly explain his moral code – he ambiguously finishes, â€Å"A thing is right when it tends to preserve the integrity, stability, and beauty of the biotic community. It is wrong when it tends otherwise† (Leopold, 224–225). The reader might completely agree with the short essayRead MorePa rse and Watson Theory: A Comparative Analysis1811 Words   |  7 PagesParse and Watson Theory: Compare and Contrast Introduction The objective of this study is to compare and contrast Parse and Watson theory. Rosemarie Rizzo Parse (1981) is reported to have set out to create a theory grounded in the human sciences that would enhance nursing knowledge. (Fawcett, 2001, p.26) According to Fawcett (2001) Parse stated that her idea to create such a theory began many years ago when she asked herself why not? According to Parse the theory surfaced in me in JamusianRead MoreHuman Rights And International Relations1572 Words   |  7 Pagesrights. Though Dower highlights various ways some may choose to explore the relationship between human rights and international relations, he clearly pinpoints his article in investigating the relationship between the acceptances of human rights theories and its implications on the understanding of ‘normative’ international relations (p.86). Dower highlights that within the field of international relations many thinkers are reluctant to engage in the talk of ethics as t hey may consider it inappropriate

Special Education a Look at the History - 1279 Words

Special Education: A Look at the History Tracy Len Baier November 23, 2011 Abstract The purpose of this paper is to address the historical landmarks and legislation that have formed and created our current special education system. We will take a journey from the start of public education and its exclusion of special needs students to the current push for inclusion of all students learning within a general education classroom. The author will also share some of the pros and cons of current educational legislation with regard to Individuals with Disabilities Education Act (IDEA) and No Child Left Behind (NCLB) and how it will effect special education in the future. The past and present attitudes of the public, with regard†¦show more content†¦In 2001, the Legislature passed No Child Left Behind (NCLB) that established the requirement for all schools to use highly qualified teachers and appropriate curriculum that would allow for all students to be competent in all subject areas. This legislation also establishes requirements for schools and states t hat if schools cannot meet minimum educational progress then they will be subject to restructuring. Educational opportunities for special education students have improved greatly over the past fifty years, and should continue to grow in the years to come. The individual lawsuits filed established precedence for the rights of students with disabilities and federal legislation established specific guidelines and educational opportunities that were not available before. IDEA let parents participate in the direction of their children’s educations by allowing them to be included in all meetings and allowing them to request services and testing. One of the biggest changes in the educational process of special education is the aspect of inclusion. Previously special education students were placed in self-contained classes away from the general population of students. Now students are included in general education classes asShow MoreRelatedHistory of Special Education1367 Words    |  6 PagesAbstract This paper will discuss the history of special education including a timeline of the significant events that happens in the history of special education. It would further discuss the laws associated with Individuals with Disabilities Education Act (IDEA). Furthermore, this paper will address the current and future challenges the laws have on special education. All children are created differently with different talents and abilities. Some are tall, others are short. Some are big, othersRead MoreHistory of Special Education1216 Words   |  5 PagesHistory of Special Education The field of education has been around for a very long time, but special education has not always been around. In fact, for many years it wasn’t even accepted in the world of education. In the past, students with special needs were often not allowed to go to public school because of their disabilities. However, in today’s world, they have a right to free public education and most of the time benefit greatly from some of the resources that are available. Special educationRead MoreSpecial Students With Disabilities And Culturally Diverse Needs862 Words   |  4 Pagestogether to build a better system going forward† (Freedman, 2012). Special educators face many ethical and moral challenges everyday. There are three areas challenge a special educators morals and ethics: inclusion, serving students with disabilities and culturally diverse needs, and access to grade appropriate general education curriculum for students with severe intellectual disabilities. Before discussing the present, let us look at the past to understand the future. During the 1970s, it is estimatedRead MorePeople with Disabilities1124 Words   |  5 PagesFrom the beginning of human history to the 1700s, people with disabilities were often treated badly or even killed for being different. Typically shunned by early societies, (Special Education, 2014) people with disabilities were pushed aside, abandoned as babies, or even tortured for being different (Raymond, 2012). Stigma associated with difference and superstition often convinced people that cognitive or physical differences were the work of demons and that these people needed to be executedRead MoreAttitude, Legislation and Litigation1049 Words   |  5 PagesRunning head: ATTITUDE, LEGISLATION, AND LITIGATION Attitude, Legislation, and Litigation Tammie Johnson Grand Canyon University: SPE 226 April 1, 2012 Attitude, Legislation, and Litigation The education of students with disabilities has changed over the years. During the B.C. era students with disabilities were consider a disgrace, were shun by society, and the Greek philosopher Aristotle openly declared, â€Å"As to the exposure and rearing of children, let there be a law that no deformedRead MoreEssay about History of Special Education1088 Words   |  5 PagesHistory of Special Education The recent history of special education began in 1975 when Congress passed the Education for all Handicapped Children Act (EAHCA). The law was renamed the Individuals with Disabilities Education act (IDEA) in 1990. These laws made it mandatory for schools to meet the special needs of all students. Special education was around prior to 1975, but in most cases in a very different manner than it is today. Special education in its earliest form usually happened in theRead MoreQuestions On Multicultural Education : The Material Presented Goes Along With Our Weekly Reading Assignments998 Words   |  4 Pagesassignments in the Koppelman text. I have been learning ways of incorporating these topics into teaching and in my curriculum. I will be highlighting the presentations of Sarah, Virginia, Jessica and Ericka. Sarah Sponsel’s topic was multicultural education. Caleb Rosado shares that a school can be multicultural based on whether or not it uses the Five Ps. The five Ps are perspectives, policies, programs, personnel, and practices. The schools must also implement the four imperatives. The imperativesRead MoreSchool Schools Vs. Public Schools1311 Words   |  6 Pagesgive their child the best education. The two major style of schooling is public and private schools. Public schools are schools that are set up and run by the government. Private schools are schools that are privately owned and are not controlled by the government. Both schools have positive and negative aspects. There are many factors to look at when choosing the best school. When choosing a school one must look at admission policy, learning styles, school environment, special needs, and college admissionsRead MoreHow Can An Early Years Setting Support The Needs Of Children With Speech Language And Communication Needs 1116 Words   |  5 Pagesassignment aims to explore Special Educational Needs (SEN) in the Early Years Foundation Stage (EYFS) with a focus on Speech, Language and communication needs (SLCN). This will be researched by having a brief look at the History of SEN including Legislation and the Warnock Report 1978 and the 1981 Education Act as according to the House of Commons Education and Skills Committee Special Educational Needs review â€Å"The Warnock Report in 1978, Followed by the 1981 Education Act, Radically changed theRead MoreSpecial Education For Students With Disabilities1466 Words   |  6 PagesSpecial Education in early childhood classrooms are a privilege for students. Parents or guardians need to be educated on the special education laws, referrals, and evaluation process. As educators we need to advocate to parents or guardians that special education is not a location, but a service to help children reach their full potential in the classroom and as a citizen of society. The earlier the intervention for a child the greater the chance the child will succeed. The United States has

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

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