Blogs and Attention Seeking Bloggers :: Internet

Online journals and Attention Seeking Bloggers Web logs are one of the most up to date things springing up on the Internet. â€Å"What is a web log?† one may inquire. All things considered, a web log, also called blog, is a spot on the web where an individual can go to record whatever they want to write in a chronicle that they have made. It’s an individual site practically like a journal, yet it’s posted where anyone can get entrance. Asking why someone would need to put their carries on with online made me imagine that bloggers are simply looking for a consideration. I investigated this to perceive what consideration they are searching for and found numerous things. Not all sites look for consideration, yet some do. Everything relies upon which sort of blog the individual made. The primary thing about web journals that I found is that there isn’t one kind. A hypothesis about the sorts of online journals that there are originated from one of my cohorts Adam who said that there were extremely three kinds of websites. Adam places web journals into three classifications: Advertisement and non-individual enlightening, Personal, and The Hybrid. I likewise read an article by John C. Dvorak, an essayist for PC Magazine. In his article, ‘The Blog Phenomenon’ Dvorak orders bloggers into five classes; Ego satisfaction, Antidepersonalization, Elimination of disappointment, Societal need to share, and Wanna-be journalists. From this I understood that there must be various kinds of bloggers and they aren’t no different. Adam’s hypothesis and Dvorak’s article intrigued me enough to investigate what online journals are about. As I looked and considered it there weren’t just three sorts of online journals, there is by all accounts increasingly like a million. At that point as I was looking I asked myself, Are bloggers searching for a consideration, and assuming this is the case, what consideration are they chasing and from whom To start my examination I began watching a blog that I haphazardly picked. My first nature was that bloggers are high school kids searching for an approach to tell their sweetheart of sweetheart the amount they adored them and that they couldn?t live with out them. At that point when I began watching the blog â€Å"We Are Full of Shit,†I saw that Jeremy Olson who began this blog took news stories and communicated his emotions about them. His blog was tied in with imparting his perspective to the world, and here and there it gave astonishing responses.

Big Bad Burger

The Brain Behind the Big, Bad Burger Section 1: Analysis Most Americans will expend any food paying little mind to the calories, healthy benefit and wellbeing related outcomes. The Brain behind the Big, Bad Burger article makes reference to the significance of utilizing a Business Intelligence System (BIS) which â€Å"provides them with bits of knowledge, not only piles of data† (Levison, 2005). Business Intelligence gets its quality from having the option to pull information from different sources store it for use in an approximately coupled manner, and afterward haul it out in an exact and important way.Organizations can pull information from client overviews and marketing numbers; in any case, this data is pointless without a structure. Jeff Chasney, CKE’S CIO explained this point further by expressing â€Å"There's not all that much, as I would like to think, than a business knowledge framework that reports changes on a week by week premise, he says, on the grounds that those frameworks don't give any setting with regards to what elements are affecting those changes.Without that specific circumstance, you don't know whether the information is fortunate or unfortunate; it's simply useless† (Levison, 2005). BIS assembles data from different information focuses in the organization to make multifaceted relevant insights for better dynamic. For instance, BIS helped CKE decide whether the Thickburger was really adding to increments in deals at eateries or in the event that it was simply ripping apart deals of other, lesser burgers. CKE Thickburger in actuality increased their business â€Å"it was selling like gangbusters†.The achievement was estimated through an assortment of information focuses including cost of creation, normal unit volume contrasted and different burgers, all out deals for every one of the test stores, and the commitment of that menu thing to add up to deals (Levinson, 2005). The Monster Thickburger surpassed desir es in test market, and this is the reason CKE chose to turn it out across the country. Segment 2: Summary of Discussion Questions 1. BIS add esteems to CKP by concentrating on the organization's most significant exhibition markers which included deals and cost of offer, chronicled and forward-looking business trends.BIS utilizes econometric models to give setting which clarifies execution. By having this data the organization is progressively light-footed and receptive to improve settling on choices and discovering issues regions to address and take new bearings in the quickly evolving cheap food industry situations. 2. A few hints for utilizing BIS is for vital choices, for example, what new items to add to menus, which dishes to expel and which failing to meet expectations stores ought to be shut. BIS can be utilized for strategic issues like renegotiating contracts with food providers and recognizing chances to improve wasteful processes.BIS can likewise help improve the framewor k of the flexibly chain. BIS is an explanatory apparatus that assists administrators with settling on better choices. It is significant that we focus on information quality and respectability to ensure that we are not putting together our judgment with respect to wrong information. I will likewise recommend formulating key execution measurements (KPI’s) that are generally pertinent to the business to analyze the deviations that are making misfortunes the activities and find openings zones to develop and exploit. One final tip which is significant is to consider users’ emotions, and address their interests up front.The achievement of the BI frameworks is client acknowledgment and without client acknowledgment, organizations will sit around idly and cash setting up a Business Intelligence System. 3. The Monster Thickburger was a smart thought since it expanded deals at cafés and it limited its general misfortunes and even turned a benefit in 2003. For whatever length of time that you have a thought of what data you are searching for a framework can be actualized so as to find that data and comprehend it. References Levinson, Meredith. (2005). The Brain Behind the Big, Bad Burger and Other Tales of Business Intelligence. CIO Magazine.

Advice on Enrolling at the Florida State College at Jacsonville Essay

Exhortation on Enrolling at the Florida State College at Jacsonville - Essay Example Numerous understudies pick FSCJ over different schools in view of the individual methodology that FSCJ has, its inviting condition, and the moderate installment plans (â€Å"Florida State College at Jacsonville Reviews,† 20110). FSCJ suits understudies under the Federal Student Aid or the individuals who mean to look for help from the administration to back their school contemplates. To apply, understudies need to make sure about their Free Application for Federal Student Aid (FAFSA), which is accessible in the FAFSA Web destinations. The most straightforward approach to apply for government understudy help is to apply on the web. Paper applications are additionally acknowledged however they set aside more effort to process than online applications. The primary activity is to enlist and secure a pin number. To be qualified, candidates ought to show monetary lack of ability to help their investigation, be U.S. residents, take on a qualified program, and completed secondary scho ol. Also, male candidates 18â€25 years old should enlist for a chose administration. With respect to the necessities, candidates should make sure about reports, for example, secondary school confirmation, charge endorsement, etc. Endless supply of the necessities, candidates may then round out the application structure. Next, they should survey the Student Aid Report so as to know different issues appropriate to their application, including how to catch up their application. Having chosen the course to take at FSCJ, the candidate should document their application for confirmation with the FSCJ while as yet hanging tight for their government understudy help application results. Like FAFSA, the FSCJ Web webpage offers online applications yet the school in like manner acknowledges hand-conveyed or sent applications. Candidates are required to take arrangement tests, for example, the ACT, FCAT, CPT, PERT, and SAT dependent upon the situation. These situation tests decide the applican ts’ capacities in the branches of knowledge to enable them to choose what courses to take. what's more, in what callings they are likely exceed expectations in. Candidates who effectively meet the underlying necessities may then finish the school direction, which fundamentally fills in as the guide for new understudies. This program is intended to educate understudies regarding the guidelines, physical structure, and arrangements of the school. After finishing of the direction program, understudies will experience first-term prompting. These incorporate understanding the arrangement results, comprehending what classes to take, and acquainting oneself with the enrollment procedure. Through this program, FSCJ guarantees every single new understudy know about the school arrangements and that they don't hesitate to request help from the counsel if the necessities emerge. FSCJ takes prompting and advising as a genuine duty. Educational plan encouraging is done to help understudies in accomplishing their scholastic objectives, though advising attempts to direct understudies in their own interests, for example, managing injuries or emergencies, adapting to pressure and issues, and enduring troubles realized by impromptu pregnancy, family struggle, etc. Understudies may profit of exhorting and guiding help by bringing in the Counseling/Advising office and making sure about an arrangement. To guarantee making the correct strides in their examinations, understudies ought to are doled out to a scholarly counselor who will prompt them what classes to take particularly for the main term. Understudies should know their advisor’s name and plan, and should visit their guides not just during enlistment. A solid compatibility is energized among guides and advisees particularly for the individuals who are working, since they have to illuminate their counselor regarding their own work routines. Also, when conversing with the counselor, understudies

USS Nevada (BB-36) in World War II

USS Nevada (BB-36) in World War II USS Nevada (BB-36) was the lead boat of the Nevada-class of war vessels which were worked for the US Navy somewhere in the range of 1912 and 1916. The Nevada-class was the first to consolidate a lot of structure attributes that would be utilized in a progression of American ship classes during the years around World War I (1914-1918). Entering administration in 1916, Nevada quickly served abroad during the last a long time of World War I. The interwar period saw the war vessel partake in different preparing practices in both the Atlantic and Pacific. On December 7, 1941, Nevada was secured in Pearl Harbor when the Japanese assaulted. The main warship to get in progress during the assault, it continued some harm before grounding on Hospital Point. Fixed and vigorously modernized, Nevada participated in the crusade in the Aleutians before coming back to the Atlantic. Serving in Europe, it gave maritime gunfire support during theâ invasions of Normandy and Southern France. Coming back to the Pacific, Nevada took part in the last crusades against Japan and was later utilized as an objective boat during the nuclear testing at Bikini Atoll. Plan Approved by Congress on March 4, 1911, the agreement for building USS Nevada (BB-36) was given to the Fore River Shipbuilding Company of Quincy, MA. Set down on November 4 of the next year, the battleship’s configuration was progressive for the US Navy as it joined a few key attributes that would get standard on future boats of the sort. Among these was the consideration of oil-terminated boilers rather than coal, the end of amidships turrets, and the utilization of a â€Å"all or nothing† shield plot. These highlights turned out to be adequately normal on future vessels that Nevada was viewed as the first of the Standard-sort of US warship. Of these changes, the move to oil was made with the objective of expanding the ship’s run as the US Navy felt that would be basic in any potential maritime clash with Japan. In structuring Nevada’s shield assurance, maritime draftsmen sought after a â€Å"all or nothing† approach which implied that basic zones of the boat, for example, magazines and designing, were intensely secured while less fundamental spaces were left unarmored. This sort of reinforcement course of action later got ordinary in both the US Navy and those abroad. While past American war vessels had highlighted turrets found fore, rearward, and amidships, Nevada’s configuration set the weapon at the bow and harsh and was first to incorporate the utilization of triple turrets. Mounting an aggregate of ten 14-inch weapons, Nevada’s deadly implement was set in four turrets (two twin and two triple) with five firearms at each finish of the boat. In a test, the ship’s impetus framework included new Curtis turbines while its sister transport, USS Oklahoma (BB-37), was given more established triple-extension steam motors. USS Nevada (BB-36) Overview Country: United StatesType: BattleshipShipyard: Fore River Shipbuilding CompanyLaid Down: November 4, 1912Launched: July 11, 1914Commissioned: March 11, 1916Fate: Sunk as focus on July 31, 1948 Particulars (as fabricated) Removal: 27,500 tonsLength: 583 ft.Beam: 95 ft., 3 in.Draft: 28 ft., 6 in.Propulsion: Geared Curtis turbines turning 2 x propellersSpeed: 20.5 knotsRange: 9,206 miles at 10 knotsComplement: 864 men Combat hardware Firearms 10 Ãâ€"14 in. firearm (2 Ãâ€"3, 2 Ãâ€"2 superfiring)21 Ãâ€"5 in. guns2 or 4 Ãâ€"21 in. torpedo tubes Airplane 3 x airplane Development Entering the water on July 11, 1914 with Eleanor Seibert, the niece of the Governor of Nevada, as support, Nevada’s dispatch was gone to by Secretary of the Navy Josephus Daniels and Assistant Secretary of the Navy Franklin D. Roosevelt. In spite of the fact that Fore River finished work on the boat in late 1915, the US Navy required a broad arrangement of ocean preliminaries before charging because of the progressive idea of huge numbers of the ship’s frameworks. These initiated on November 4 and saw the boat lead various runs along the New England coast. Breezing through these assessments, Nevada put into Boston where it got extra hardware before being dispatched on March 11, 1916, with Captain William S. Sims in order. World War I Joining the US Atlantic Fleet at Newport, RI, Nevada directed preparing practices along the East Coast and Caribbean during 1916. Based at Norfolk, VA, the war vessel was at first held in American waters following the United States’ entrance into World War I in April 1917. This was because of a deficiency of fuel oil in Britain. Thus, the coal-terminated ships of Battleship Division Nine were dispatched to increase the British Grand Fleet. In August 1918, Nevada got requests to cross the Atlantic. Joining USS Utah (BB-31) and Oklahoma at Berehaven, Ireland, the three boats framed Rear Admiral Thomas S. Rodgers’ Battleship Division 6. Working from Bantry Bay, they filled in as caravan accompanies in the ways to deal with the British Isles. Staying in this obligation until the finish of the war, Nevada never discharged a shot out of frustration. That December, the warship accompanied the liner George Washington, with President Woodrow Wilson on board, into Brest, France. Cruising for New York on December 14, Nevada and its countrymen showed up twelve days after the fact and were welcomed by triumph marches and festivities. Interwar Years Serving in the Atlantic during the following not many years Nevada made a trip to Brazil in September 1922 for the centennial of that nation’s autonomy. Later moving to the Pacific, the war vessel directed a generosity voyage through New Zealand and Australia in pre-fall 1925. Notwithstanding the US Navy’s want to achieve strategic objectives, the voyage was expected to show the Japanese that the US Pacific Fleet was equipped for directing tasks a long way from its bases. Showing up at Norfolk in August 1927, Nevada started a huge modernization program. While in the yard, engineers included torpedo swells just as expanded Nevada’s flat protection. To make up for the additional weight, the ship’s old boilers were expelled and less new, yet increasingly effective, ones introduced alongside new turbines. The program additionally observed Nevada’s torpedo tubes expelled, against airplane protections expanded, and a reworking of its optional combat hardware. Topside, the extension structure was adjusted, new tripod poles supplanted the more seasoned cross section ones, and present day fire control hardware introduced. Work on the boat was finished in January 1930 and it before long rejoined the US Pacific Fleet. Staying with that unit for the following decade, it forward sent to Pearl Harbor in 1940 as pressures with Japan expanded. On the morning of December 7, 1941, Nevada was single-secured off Ford Island when the Japanese assaulted. Pearl Harbor Allowed a level of mobility because of its area that its comrades on Battleship Row needed, Nevada was the main American ship to get in progress as Japanese struck. Working its way down the harbor, the ship’s hostile to airplane heavy weapons specialists battled valiantly however the boat immediately continued a torpedo hit followed by five bomb strikes. The remainder of these happened as it approached the channel to vast water. Expecting that Nevada may sink and block the channel, its group stranded the war vessel on Hospital Point. With the finish of the assault, the boat had endured 50 slaughtered and 109 injured. In the weeks after, rescue teams initiated fixes on Nevada and on February 12, 1942, the warship was refloated. After extra fixes were made at Pearl Harbor, the ship moved to Puget Sound Navy Yard for extra work and modernization. Modernization Staying in the yard until October 1942, Nevada’s appearance was significantly adjusted and when it rose it seemed to be like the more current South Dakota-class. Gone were ship’s tripod poles and its enemy of airplane resistances had been drastically moved up to incorporate new double reason 5-inch weapons, 40 mm firearms, and 20 mm firearms. After investigation and preparing travels, Nevada partook in Vice Admiral Thomas Kinkaid’s battle in the Aleutians and bolstered the freedom of Attu. With the end the battling, the war vessel separated and steamed for additional modernization at Norfolk. That fall, Nevada started accompanying guards to Britain during the Battle of the Atlantic. The consideration of capital ships, for example, Nevada was expected to give insurance against German surface looters, for example, Tirpitz. Europe Serving in this job into April 1944, Nevada at that point joined Allied maritime powers in Britain to get ready for the intrusion of Normandy. Cruising as Rear Admiral Morton Deyo’s leader, the battleship’s weapons beat German focuses on June 6 as Allied soldiers started landing. Staying seaward for the greater part of the month, Nevada’s firearms gave fire backing to powers shorewards and the boat earned acclaim for the exactness of its fire. Subsequent to decreasing the beach front guards around Cherbourg, the war vessel moved to the Mediterranean where it gave fire backing to the Operation Dragoon arrivals in August. Striking German focuses in southern France, Nevada repeated its exhibition in Normandy. Over the span of activities, it broadly dueled the batteries protecting Toulon. Steaming for New York in September, Nevada entered port and had its 14-inch firearms relined. What's more, the weapons in Turret 1 were supplanted with tubes taken from the disaster area of USS Arizona (BB-39.) Pacific Continuing activities in mid 1945, Nevada traveled the Panama Canal and joined Allied powers off Iwo Jima on February 16. Participating in the attack of the island, the ship’s firearms added to the pre-intrusion siege and later gave di

How to make homemade ice cream Essay Example

Instructions to make hand crafted dessert Essay Example The most effective method to make natively constructed dessert Essay Step by step instructions to make hand crafted frozen yogurt Essay Have you at any point needed to have a go at making your own hand crafted Ice cream? Have you not done It Just on the grounds that you thought you required an Ice cream machine to do It? Indeed, there are a couple of various approaches to make natively constructed dessert without a frozen yogurt producer. All you need is a bunch of fixings, the correct utensils, and a brief period. One quick and simple approach to make hand crafted frozen yogurt is by making it in a plastic pack. Another way you can do this requires the utilization of an oven and the right cooking utensils. Every way is straightforward, yet relying upon the materials you have one will be simpler to do than the other. In the event that you dont have a ton of time and need a snappy nibble In no time you can make the Ice cream with the plastic sack technique. In the event that you need more frozen yogurt and have time, the best possible cooking utensils, and an oven you can utilize this other cooking technique. Making dessert can give you something to do when youre exhausted, hungry for a bite, or need to have a go at something new. Making your own frozen yogurt can set aside you cash and you can demonstrate these various strategies to your companions, family, or youngsters. It very well may be an agreeable movement and the final products are astonishing. The Ice cream Is delightful and fulfilling. These procedures set aside Just a short effort to do ND are straightforward and simple to finish. Utilizing the plastic sack technique is simple enough for nearly anybody to do, even small kids. The oven strategy is somewhat more progressed and not suggested for small kids except if joined by a grown-up. Weve chose to give you a couple various approaches to make your own custom made Ice cream since we realize individuals may have the best possible materials to make It one way, however perhaps not the other. The pack technique Is more straightforward and can be something amusing to do with your companions, while the oven strategy may create greater dessert and be something youd do to challenge yourself in the tingled. Fixings/Materials: 1/2 cup milk (entire or 2% work best) or creamer 1/2 cup substantial cream (discretionary) 1/2 teaspoon vanilla 1 tablespoon sugar 4 cups Ice 3D shapes or squashed Ice 4 tablespoons salt 2 quart-sized plastic food stockpiling packs 1 gallon-sized plastic food stockpiling sack A hand towel or winter gloves How to Make It: In one of the quart-sized packs consolidate the milk, sugar, and vanilla (and overwhelming cream in the event that you need). Cautiously crush however much ventilate of the sack as could be expected and seal it firmly. Overabundance air clinched could make it open during the blending procedure, which wouldnt be acceptable. Put the sack of fixings you simply consolidated into the other quart-sized pack. Press the freshen up of this pack too and seal it. By twofold stowing, there Is to a lesser extent an opportunity of salt and water spilling Into your frozen yogurt. Next, put the quart-sized packs Inside the gallon estimated sack. It Is ideal to utilize a gallon-sized cooler and more averse to be punctured or torn open while making the dessert. When you have the littler sacks in the bigger pack, include the ice and salt into the bigger pack, covering and encompassing the little sacks. You can utilize table salt for this, however Kosher or rock salt will work better for you. Press the let some circulation into of this sack and seal it firmly. Mythical person youre utilizing a towel fold the towel over the sack. If not, put your gloves on. At that point, shake and back rub the blend. Keep doing this until the frozen yogurt is at the consistency you need. This will take around five to ten minutes to do. You would then be able to expel the quart-sized packs from the gallon-sized sack and eat your dessert. You might need to flush the external quart-sized sack to be certain the salt is off it and doesnt get into your frozen yogurt. You would then be able to eat your treat directly out of the pack, put it into a bowl, or appreciate it in a cone.

I Love Lucy!

I Love Lucy! This post is sans elephants. Elephant Sans, however, would make for a wonderful font, if one of you readers or eager beavers already done with the EA application has such creative aspirations. So, heres another reason why you shouldnt think about bringing a car to MIT! Once upon a time, in a land far far away (from all you non-local blog readers), a young man fresh in college would drive 17 miles each way from his childhood home as an intern. Occasionally, this young man had a hard time staying awake while on the road, so he would stop at the Wellesley MA rest town around exit 16 to buy soft ice cream and mountain dew from the fridge at his dads house (yum, delicious). While this mountain dew drinking ice cream eating young man liked his internship, he secretly longed for the day when he would not have to spent 2.5 hours [every day] of his life driving to and from the internship that he liked. As luck should have it, the day came on August 13th of 2010, and now that same (not as young) admissions blogger has a significantly reduced commute! Some days you can find him walking from his residence in East Campus to class which only takes him about 10 flights of stairs. Most days, you can catch him cruising through the dreams of his nights while sleeping in which only takes him about 2 hours (if there are no nightmares). In case you are wondering, the admissions blogger of whom I speak is me. In the words of the incomprehensible pajamaman of Long Beach, Snoop Dogg, He is I, and I am him.. This August, I was looking out over the streets of Cambridge Nobody was out. .and Im out of time! Im headed off for an hour or two, when I come back Ill update this blogpost about keeping a car in the city and commuting to work this summer :) I couldnt resist. BRB, -Cam Update number one: I am going to do my homework and resume this post in another few hours. BRB, -Cam

- Free Essay Example

Critically appraise the circumstances where an impairment loss is deemed to have occurred Introduction IAS 36 Impairment of assets published in 1998 and subsequently amended in 2004 and in 2008, seeks to ensure that an asset is not carried on the statement of financial position at a value that is greater that its recoverable amount. This paper aims to critically appraise the circumstances where an impairment loss is deemed to have occurred and explain when companies should perform an impairment review of assets, while discussing the effects of impairment decisions on the firms financial position and performance. . Previously there was little authoritative guidance on the accounting for asset impairments. The absence of explicit guidance for many assets permitted substantial discretion in terms of amounts and timing of write offs (Francis et al, 1996). Over time accounting standards have moved towards presenting more items at fair value on the Balance Sheet. In doing so IAS 36 tries to remove as much discretion as possible. The primary objective of IAS 36 Impairment of Assets is to ensure that an entitys assets are carried at no more than their recoverable amount and the standard sets out the criteria for defining how the recoverable amount is determined. Entities are required to conduct impairment tests where there is an indication of impairment of an asset, with the exception of goodwill and certain intangible assets for which an annual impairment test is required. Intangible assets with an indefinite useful life, an intangible asset not yet available for use and acquired goodwill should all be measured annually whether or not there is any indication of impairment. Impairment is deemed to occur when the carrying amount is higher than the recoverable amount (i.e. the value in use. the assets net selling price or the fair value as determined in accordance with IFRS 13). At the end of each reporting period an entity is required to assess whether there is any indication of impairment. If an indication of impairment is evident then the assets recoverable amount must be calculated [IAS 36.9]. An impairment loss is recognised where the recoverable amount is below the carrying amount [IAS 36.59]. The impairment loss should be immediately recognised, generally as an expense unless it relates to a revalued asset where the impairment loss is treated as a revaluation decrease [IAS 36.60]. In the case of goodwill, a cash-generating unit to which goodwill has been allocated shall be tested for impairment at least annually by comparing the carrying amount of the unit, including the goodwill, with the recoverable amount of the unit: [IAS 36.90] In each situati on, if the carrying amount of the unit exceeds the recoverable amount of the unit, the entity must recognise an impairment loss. This is a radical change in accounting for goodwill. Previously, International Accounting Standards required recognition of Goodwill subject to amortisation over its useful lifetime. Indicators of impairment are set out in IAS 36 with a view to making the decision less subjective than previously was the case. Negative changes in technology, markets, economy and law could all have adverse impact on the value of an entitys assets. Indicators of impairment could be as a result of internal or external sources. The market value of an asset may decline as a result of usage or the passage of time. Other external indicators of a decline in value could be the result of significant technological, market, economic, or legal changes which occur and have an adverse effect on the asset or entity. Market interest rates may impact the discount rate used in calculating the value in use of an asset and therefore decreasing its recoverable amount. Internal indicators of an impairment review could be the result of obsolete or physically damage assets, or if an asset is part of a restructure or held for sale, or where the economic performance of an asset is worse than expected. Despite the standard being objectively set, it can be difficult in determining the measurement of value attributable in assessing impairment options. The timings and measurement of asset write-downs rely heavily on estimates. A number of features of impairment testing and measurement process make implementation a challenge. Triggering events to indicate impairment are many and vary greatly in significance and severity. Different valuation models are used and there is little conformity in the selection of discount rates. (Comiskey and Mulford, 2010). A difference in nature continues to exist between fair values disclosed by management. While the standard seeks to increase transparency and eliminate the subjectivity of accounting for impairments, the exercise for determining if an asset is impaired and by how much remains at managements discretion. It was felt that previously management took advantage of the discretion afforded by accounting rules to manipulate earnings either by not r ecognising impairment when it has occurred or by recognising it only when it is advantages (to them) to do so (Francis et al, 1996). The standard now seeks to address this discretion by requiring annual impairment (Goodwill and intangibles) or impairment reviews to be carried out whenever there is an indication of impairment. Even still, there is an element of discretion afforded to the calculation of impairments and so management incentives to manage earnings can still play a part in any impairment decisions. These estimates might be managed to alter or avoid impairments, limiting the comparability across firms. A goodwill impairment loss, for example, is estimated in most cases from managements projections of future cash flows (Z Li et al, 2011). This is problematic to the investors who are unable to see through these potential manipulations. Indeed, investors and analysts have the option to adjust, or indeed totally ignore, reported accounting numbers, therefore it is far less ce rtain whether this reporting behaviour actually misleads users or reduces reliability and relevance (Lhaopadchan, 2010). Additionally, financial statements differ from the management accounts used by an entity and the effect of any impairment further widens a gap already existing between management information accounts used by the board and the financial statements audited and published. Earnings manipulation is one such concern given the judgemental approach to the indication of and calculation of impairment. One of the most widely cited papers that investigate the effect of executive compensation plan on accounting choice is Healy (1985). Healy hypothesizes that managers have an economic incentive to manipulate earnings in order to increase their cash compensation, this being the case certain accounting standards allow for this more than others and IAS 36 still allows for an element of judgement in the calculation of impairments. Furthermore, papers have cited the nature behind recognition (or lack of recognition) of impairments and IAS 36 permits an impairment loss on a long lived asset to be reversed if the economic value of the asset recovers. This has been seen to have a direct impact on the practice of impairments whereby reversibility has a positive effect on a managers decision to record asset impairments. Permitting reversals significantly increases the lik elihood that a manager will record the impairment (Trottier 2013) thus highlighting the discretion that management can withhold towards the treatment of impairments. Volatile financial markets and shifting economic conditions can impact the value of a companys assets across the Balance Sheet. The recent global meltdown of financial markets was accompanied by highly publicised asset write-downs (Spear and Taylor 2011) and so the standard seeks to address the transparency of the financial statements by ensuring that impairments are directly reflected through the profit and loss account and statement of comprehensive income, disclosed by class of asset. It is not surprising that the most frequent write down activities took place during periods of economic recession confirming the strong relationship between asset write-downs and economic conditions. In 2013 the consolidated results of PSA Peugeot Citroen saw a à ¢Ã¢â‚¬Å¡Ã‚ ¬1,101 million impairment charge, mainly recognised with respect to the assets of the Automotive Division, primarily to reflect the deteriorating automobile markets and adverse exchange rate movements in Russia and Latin America. Additionally, in 2014 Vodafones end of year profits dropped after a  £6.6bn impairment relating to the value of European operations whereby lower than expected cash flows were the result of a tougher macroeconomic environment and heavy price competition contributing to a total decline in revenues. Both investors and financial analysts revise their expectations downward on the announcement of an impairment loss. The negative impact of the loss serves as a leading indicator of a decline in the future profitability of an entity. (Z Li et al, 2011). Conclusion In conclusion, despite the presumed benefits associated with Fair Value accounting, it is shown that in practice managerial self-interests and earnings management concerns appear to motivate many impairment decisions (Lhaopadchan, 2010). IAS 36 goes further than any previous standard and subsequent amendments to eliminate any subjectivity involved in highlighting and calculating an impairment loss. While goodwill should be assessed annually for impairment other potentially impaired assets are only reviewed in detail for impairment if there is an indication of impairment, some of which are highlighted by the standard itself, however the indicator of impairment could go unidentified resulting in misleading financial statements. Additionally many calculations of impairment use management projections which could include error or contain an element of managerial self-interest and manipulation. Generally speaking the reaction of market participants to any impairment disclosed in the financ ial statements is of a negative nature with the exception of restructuring costs for which highlight future spend. While the standard seeks to provide a truer and fairer representation of asset value it should be noted with caution the subjective nature of any calculations. Even with an unqualified audit report on the financial statements the audit opinion on impairment is only as good as the information provided and made available to the external auditors. Hence, it can be concluded that IAS 36 Impairment of assets has come far to contribute to improve the transparency of the financial statements by successfully determining when and how impairment reviews should be conducted, however there will remain an element of managerial judgement for which caution should be taken by all users of the financial statements. References Causes and effects of discretionary asset write-off, Francis, J.. J. D. Hanna, and L. Vincent. Journal of Accounting Research Volume 34, 1996. Goodwill, Triggering Events and Impairment Accounting, Eugene E Comiskey; Charles W. Mulford. Managerial Finance, Volume 36 (9): 22 à ¢Ã¢â€š ¬Ã¢â‚¬Å" August 10 2010 Causes and Consequences of Goodwill Impairment Losses Z Li et al. Review of Accounting Studies, Volume 16 (4) à ¢Ã¢â€š ¬Ã¢â‚¬Å" Dec 1, 2011 à ¢Ã¢â€š ¬Ã¢â‚¬Å" May 11 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 2010. Fair Value Accounting and Intangible Assets. Lhaopadchan. Journal of Financial Regulation and Compliance, Volume 18 (2) The Effect of Reversibility on a Managers Decision to Record Asset Impairments, Trottier, Kim. Journal Accounting Perspectives , Volume 12 (1) à ¢Ã¢â€š ¬Ã¢â‚¬Å" Mar 1, 2013 The Effect/Decisions of Bonus Schemes on Accounting Choices, Healy, P M. Journal of Accounting and Economics Volume 7 (1), 1985 Asset Write Downs: Evidence from 2001-2008, Spear, Nasser A; Taylor, Alexandra M. Australian Accounting Review, Volume 21 (1) à ¢Ã¢â€š ¬Ã¢â‚¬Å" Mar 1, 2011