Racial Stereotypes in TV Shows and Movies

State-by-State Listing of Vital Records Available Online

Search indexed vital records online or browse actual digitized images of certificates of birth, death and marriage online. This listing directs you to vital records online for the United States, organized by state. The majority of these online vital records can be accessed for free. Those that require a fee to search or view are clearly indicated. Alabama Alabama Death Records, 1908-1974 FreeA free name index to death certificates from the state of Alabama. Extracted information includes (where available) full birth and death date, place of birth and death, parents names, spouses name and occupation. Arizona Arizona Genealogy Birth and Death Certificates, 1844-1964Â  FreeSearch public birth certificates (1855-1933) and public death certificates (1844-1958) from the state of Arizona. This free vital records resource from Arizona Department of Health Services includes PDF images of the actual certificates.Western States Marriage Records Index FreeThis growing database includes names and other information extracted from mostly pre-1900 marriage records in several western states, including quite a few from Arizona. More recent marriage records (as late as 1950s) are also included for several Arizona counties. California Western States Marriage Records Index FreeThis growing database includes names and other information extracted from mostly pre-1900 marriage records in several western states, including California - most notably the counties of Kern, Santa Barbara and Santa Clara. More recent marriage records are also included for several California counties. Colorado Western States Marriage Records Index FreeThis growing database includes names and other information extracted from 19th and 20th century marriage records in several western states, including a little over 5,000 records from Colorado. The majority of the included Colorado records are from Gilpin and Douglas counties. Delaware Delaware State Birth Records, 1861-1908 FreeSearchable name index and images of Delaware birth records, including delayed birth records, free from FamilySearch. Florida Florida Deaths, 1877-1939 FreeFree name index of Florida death records created by Florida Department of Health and Vital Statistics. Extracted information in this database includes (where available) full birth and death date, place of birth and death, parents names, spouses name, occupation, and date and place of burial. Georgia Georgia Death Records, 1914-1927 FreeThe Georgia State Archives has online digitized copies of death certificates issued by the state of Georgia between 1919 and 1927. There are also a number of certificates from 1914-1918, with the bulk dating from 1917 and 1918. Idaho Idaho Death Certificates, 1911-1937 FreeFree name index to death certificates from the state of Idaho includes most information found on the original certificates including (where available) full birth and death date, place of birth and death, parents names, spouses name, occupation, and date and place of burial. From FamilySearch.Western States Marriage Records Index FreeThis growing database includes names and other information extracted from 19th and 20th century marriage records in several western states, including over 180,000 marriage records from the state of Idaho. Illinois Cook County Birth Certificates, 1878-1922 FreeFamilySearch offers indexes and images of certificates of birth as recorded at Cook County, Illinois - including the City of Chicago. Collection still being digitized and placed online and currently includes only years 1878-1915.Cook County Birth Registers, 1871-1915 FreeName index and images of birth registers as recorded at Cook County, Illinois - including the City of Chicago, online at FamilySearch. Collection currently includes years 1871-1879, 1906-June 1907, and July 1908-1915.Cook County Marriage Records, 1871-1920 FreeSearch or browse name index and images of marriage licenses and returns recorded in Cook County, Illinois, including the City of Chicago, online at FamilySearch.Illinois Statewide Marriage Index, 1763-1900 FreeThe Illinois State Archives and the Illinois State Genealogical Society offer this free searchable index online. Available information includes the full name of both parties, date and county of marriage, and t he Vol. and page number, and/or the license number for the marriage record.Cook County Clerks Office - Birth Certificates, Marriage Licenses and Death Certificates Search is free. Payment required to view digital certificates.The Cook County Clerks Office hosts this pay-per-view Web site to access their birth certificates (75 years or older), marriage licenses (50 years or older) and death certificates (20 years or older). Searches are free. Payment is required to view digital copies of the actual certificates. Covers Cook County and the City of Chicago. Indiana Indiana Marriages, 1911-1959 FreeIndexed in partnership with the Indiana Genealogical Society, this free online name index includes details taken from marriage returns and licenses for the counties of Adams, Blackford, Decatur, Franklin, Henry, Huntington, Owen, Rush, and Sullivan. Kentucky Kentucky Death Certificates and Records, 1852-1953 Paid Ancestry.com subscription requiredThis Ancestry.com collection includes the Kentucky Death Index 1911-2000, plus digitized Kentucky death certificates from 1911-1953. Earlier death records including mortuary records, registers of death and return of death are also available for many counties.Kentucky Birth Index 1911-1999 Paid Ancestry.com subscription requiredAn index to births recorded in the U.S. state of Kentucky between 1911 and 1999, including the following information: name, gender, race, birth date, birthplace, and parents names.Kentucky Marriage Index 1973-1999 FreeAn index to about 2.3 million individuals who were married in Kentucky between 1973 and 1999 from the University of Kentucky. Also included are a Kentucky Death Index 1911-1992 and Kentucky Divorce Index 1973-1993Kentucky Vital Records Project FreeThis free resource includes the statewide Kentucky Death Index, plus approximately 250,000 digitized Kentucky dea th certificates from the twentieth century. Louisiana Louisiana Deaths, 1850-1875; 1894-1954 FreeThis free name index to Louisiana Deaths from FamilySearch includes statewide death records for all parishes for 1911-1954. Earlier death records available only for Jefferson Parish, 1850-1875 and 1905-1921. Maine Maine Marriage Index FreeThe Maine State Archives features this searchable online Marriage Index covering the years 1892 to 1996.Maine Death Index FreeA searchable online Death Index covering the years 1960 to 1996 from the Maine State Archives. Massachusetts Massachusetts Death Records, 1841-1915 FreeA free name index and digitized images of Massachusetts statewide death registers and certificates from FamilySearch.Massachusetts Vital Records, 1841-1910 Requires paid membership to NEHGSA name index and digitized images of Massachusetts statewide birth, death and marriage registers and certificates from the New England Historic Genealogical Society (NEHGS). Not all record images yet online, but those that are not can be ordered from NEHGS for a small fee.Massachusetts Vital Records, 1911-1915 Requires paid membership to NEHGSA name index and digitized images of Massachusetts statewide birth, death and marriage registers and certificates from the New England Historic Genealogical Society (NEHGS). Births currently completed, marriages complete through 1914 and deaths still to be added in the future. Michigan Michigan Death Records, 1897-1920 FreeThe Seeking Michigan collection from the Library of Michigan features nearly 1 million digital images of death certificates online for free searching and viewing. Use the Search Digital Archive box at the top of this page to search this and other Seeking Michigan collections.Michigan Deaths, 1867-1897 FreeA free name index and digitized images of Michigan statewide death registration entries from FamilySearch.Michigan Births, 1867-1902 FreeA free name index and digitized images of Michigan statewide birth registration entries from FamilySearch.Michigan Marriages, 1867-1902 FreeA free name index and digitized images of marriages recorded in the state of Michigan from FamilySearch. Minnesota Minnesota Death Certificates Index FreeThe Minnesota Historical Society has a great online index to Minnesota death records from death cards from 1904 to 1907 and death certificates from 1908 to 2001.Minnesota Birth Certificates Index FreeA free index to Minnesota birth records from 1900-1934, and selected records from pre-1900 from te Minnesota Historical Society.Minnesota Official Marriage System FreeFree searchable index to marriage certificates from 87 participating Minnesota counties. Most marriage records date back to the 1860s, although some counties have them back to the early 1800s. Index links take you to an easy order form for purchasing a copy of the marriage certificate. Missouri Missouri Death Certificates, 1910-1958 FreeThe Missouri State Archives steps up with this free index and digital images to statewide Missouri death certificates from 1910-1958. New Hampshire New Hampshire Birth Records, Early to 1900 FreeFamilySearch has online a free index and digital images of early New Hampshire birth records to 1900. New Mexico New Mexico Death Records, 1889-1945 FreeFamilySearch has online a free name index to death certificates and records of death from the state of New Mexico. Available information (where provided) includes full name, date and place of birth and death, spouse and/or parents names, occupation and date/place of burial. North Carolina North Carolina Deaths, 1906-1930 FreeFamilySearch features a free name index and digital images of death certificates recorded in the state of North Carolina Ohio Ohio Deaths, 1908-1953 FreeA free name index and digital images of Ohio statewide death certificates from FamilySearch. Pennsylvania Philadelphia City Death Certificates, 1803-1915 FreeThis free online collection from FamilySearch includes a variety of digitized death records, depending on the time period: death certificates, returns of death, and even undertaker transit permits.Philadelphia Marriage Indexes, 1885-1951 FreeDigital marriage indexes online at FamilySearch are arranged by the names of brides and grooms with the year of marriage and license number. Fully searchable. Rhode Island Rhode Island Births Christenings, 1600–1914 FreeA partial name index to birth, baptism, and christening records from Rhode Island, compiled from a variety of sources. FamilySearch.org offers coverage details, including how many records are included by location and time period.Rhode Island Deaths Burials, 1802–1950 FreeA partial name index to death and burial records from the state of Rhode Island. Most of the records extracted in this database of 840,000 names include source information. FamilySearch includes information on coverage details in this article, with details on included records by time period and locality.Rhode Island Marriages, 1724–1916 FreeA partial name index to birth, baptism, and christening records from Rhode Island, compiled from a variety of sources. Scroll down in this article on FamilySearch.org for coverage details, including how many records are included by location and time period. South Carolina South Carolina Deaths, 1915–1943FamilySearch hosts this free online collection of digitized S.C. death certificates from the South Carolina Department of Archives and History. Records are arranged by year and alphabetically by locality, and a searchable name index is also available.South Carolina Death Records, 1822–1955 Paid Ancestry.com subscription requiredThis searchable database plus digital images includes statewide death certificates, 1915-1955; Charleston City death records, 1821-1914; Spartanburg City death records, 1895-1897 and 1903-1914; and Union City death records, 1900 and 1913-1914.South Carolina Delayed Births, 1766–1900 Paid Ancestry.com subscription requiredThis partial database of delayed South Carolina birth certificates (includes digitized images) contains approximately 25,000 birth returns for the city of Charleston, South Carolina from the years 1877-1901, and approximately 55,000 delayed applications for birth certificates from throughout the state, covering the years 1766-1900. South Dakota South Dakota Birth Records Over 100 Years Old FreeMore than 225,000 South Dakota births are searchable in this free online database of birth records from the South Dakota Department of Health, including many delayed birth certificates issued for people born before statewide registration began in 1905.South Dakota Death Index, 1905–1955 Paid Ancestry.com subscription requiredThis index to deaths that occurred in South Dakota between 1905 and 1955 contains the death certificate number, name of deceased, county or county code, and date of death. Tennessee Tennessee Death Records, 1914–1955 FreeFamilySearch hosts this free searchable database, plus digitized images, of Tennessee death certificates from the beginning of statewide registration in 1914.Tennessee County Marriages, 1790–1950 FreeSearch and/or browse images of marriage registers, marriage licenses, marriage bonds, and marriage certificates acquired from local Tennessee county courthouses. This growing collection on FamilySearch is not yet complete -- browse the records to see what is currently available by county. Texas Texas Deaths, 1890–1976 FreeAlmost 9 million digitized records are included in this free collection of Texas statewide death certificates—including delayed certificates, foreign deaths, and probate obituaries—from the Texas Department of State Health Services in Austin, and hosted online by FamilySearch.org.Texas Deaths, 1977–1986 FreeImages of Texas statewide death certificates, including delayed certificates, are available online in this free FamilySearch.org collection, from the Texas Department of State Health Services. For a list of records by dates and localities currently published in this collection, select the browse feature. Utah Utah Death Certificate Index, 1904–1961 FreeThe Utah Division of Archives Records Service hosts free downloadable images of Utah death certificates for the period 1904 to 1960; 1961 is also available as browsable images, but not yet indexed.Salt Lake County Death Records, 1908-1949 FreeA free name index and images for Salt Lake County death records from 1908-1949 from FamilySearch. Also included are a few deaths occurring before 1908 where the remains were re-interred between 1908 and 1949.Utah Death Registers, 1847–1966 Paid Ancestry.com subscription required.This collection of images and index includes deaths that occurred in Utah between 1905 and 1951, Utah death registers for 1898–1905 (the dates vary slightly by county, and Grand County includes records for 1961–1966), and interment records for Salt Lake City, 1848–1933. Vermont Vermont Vital Records, 1760–1954 FreeName index and images (index cards) of town clerk transcriptions of births, marriages and deaths in Vermont through 1954. Indexing is ongoing, and additional records from 1955–2008 will be added to the collection as they are completed.Vermont Death Records, 1909-2008 Paid Ancestry.com subscription requiredName index and images of death certificates and amended death certificates issued in Vermont from 1955–2008. Virginia Death Indexing - Virginia FreeA fully-searchable index to Virginia city and county death registers compiled 1853-1896, part of an on-going project sponsored by the Virginia Genealogical Society. Fifteen cities and counties have been indexed to date.Virginia Births and Christenings, 1853-1917 FreeAlmost 2 million names can be searched in this name index to birth, baptism and christening records from the state of Virginia. Online at FamilySearch.org. Washington Washington State Archives - Birth Records, 1891–1907 FreeThe Washington State Archives has begun to digitize the birth records in their collections and make them available online for free. Available birth records cover the period 1891–1907 (birth records after 1907 are not open to the public) for most counties.Washington State Archives - Death Records, 1891–1907 FreeThe Washington State Archives has begun to digitize the available death records in their collections and put them online for free. Available death records cover the period 1891–1907. Post-1907 death records in Washington are not open to the public for research.Washington State Archives - Marriage Records, 1866-2002 FreeThese online marriage records include indexed, digitized images created by the Washington State Archives in a project to make the entire marriage series available from the beginning of marriage record keeping in 1866. The more current index records (approximately 1995 forward) ar e updated by partner Auditors on a periodic basis and may not include images. West Virginia West Virginia Vital Records Research Project FreeOne of the first states to start making vital records available online, West Virginia hosts indexes and images to birth and death records dating back to about 1853, and marriage records dating back to county formations. Records and time periods available vary by county. Wisconsin Wisconsin Genealogy Index FreeSearch for pre-1907 Vital Records, including birth, death, and marriage records, in this free online database of the Wisconsin Historical Society. Wyoming Wyoming Marriages, 1877-1920 FreeA free name index to approximately 14,000 marriage records from the state of Wyoming online at FamilySearch.org.

Leadership Challenges in Diversity Essay - 1078 Words

Leadership Challenges in Diversity The article, â€Å"Challenges of Leading a Diverse Workforce,† by Janice R.W. Joplin and Catherine Daus, discusses research that suggests six challenging factors when promoting diversity in an organization, along with proposed solutions to those challenges. The six challenges include, the Change of Power Dynamics, Diversity of Opinions, Perceived Lack of Empathy, Tokenism, real and perceived, Participation, and Inertia (Joplin, Daus 1997). The challenges and solutions are discussed in relation to a continuum that consists of stages of intolerance, tolerance, and appreciation for diversity in the workplace. Each challenge is met with a solution involving required skills and attributes of a leader.†¦show more content†¦I learned quickly that they were not at the appreciative stage, where acceptance of diverse views were not only accepted, but sought after, but perhaps closer to the stage of intolerance (Joplin Daus, 1997). All of the employees were female, of the same age, and same ethnicity. After time, as new processes were implemented, turnover occurred in management and staff. The authors stated that, â€Å" As power is redistributed, doubts may emerge within the traditional constituencies about how they will fit in to the new organization† (Joplin Daus, 1997). I observed this happening as the tenured associates were now becoming the minority as hiring needs increased. Their previous knowledge of how things were practiced no longer existed, and new talent was being trained under new management, creating uncertainty of status. The suggested solution from the article was to promote change by pairing diverse individuals together. In my case, it would have been a new associate mentored by a tenured associate. Admonition to not show favoritism to one group over another would help prevent resistance from other groups (Joplin Daus, 1997). Another solution to help foster change and diversity was to actively engage in teambuilding practices to become more acquainted with one another and promote ways in which to discover unique skills to benefit the team as a whole (Joplin Daus, 1997). A change of power can mean females becoming a greater percentage in theShow MoreRelatedDiversity Leadership And Diversity Challenges Faced By Companies And Institutions Of All Sizes2129 Words   |  9 Pagesthere is an increasing focus on diversity leadership and diversity challenges faced by companies and institutions of all sizes. Chin and Trimble (2015) acknowledged that diversity has actually created the path to globalization; populations are evolving to being more heterogeneous and diversity issues are increasingly more global and diverse. Ewijk (2011) related diversity to differences between people, adding that there are three fundamental elements in defining diversity. Firstly, it the selection modesRead MoreDiversity Within A Workforce Diversity894 Words   |  4 Pagesworkforce d iversity through different initiatives. Some organizations have started reaping the benefits of employees’ diversity at their workplaces. Some public and private organizations have promoted women and minorities to leadership positions, which was rear in the past. Despite the advantages diversity brings in various organizations and the initiatives taken by organizations to promote it, implementing it poses challenges in different organizations. Initiatives to promote diversity The demographicRead MoreSample Resume : Office Of Personnel Management1648 Words   |  7 Pages My name is Mapuor Pur, a HR manager at Veteran Affairs Office of Personnel Management (VAOPM), and my role is to create, sustain and develop high-performing workforce by leveraging diversity and empowering VA`s employees to achieve superior results in services, leadership and coaching to our Nation and its Veterans at large. The purpose of VA agency as it mission is to build a diverse workforce with inclusive workplace that delivers the best services to our Nation’s Veterans, their families, andRead MoreBest Foods Case Analysis Essay1615 Words   |  7 Pagesis a multinational worldwide food company whose vision is â€Å"To be the Best International Food Company in the World.† (p.713) Best Foods set out to make some serious strides in diversifying their organization. However, there were three key diversity challenges facing them. First is that the company has very few women who have been on the career path that leads them to executive level position. This unfortun ately was due to past practices. Best Foods top 150 senior managers were mostly made upRead MoreEssay about Compare and Contrast Select Leadership Theories1455 Words   |  6 PagesContrast of Select Leadership Models Leadership comes in different forms and in different aspects of life from private business to government entities (Wren, 1995, p. 5). The models of leadership used are dependent upon the individual attributes of the leaders, for example traits, values, self-identity, skills, and competencies (Yukl, 2013, p. 136). A close look at select leadership models and how they compare and contrast with each other provides insight into the types of leadership that might beRead More Leadership Essay1072 Words   |  5 PagesLeadership New Aspects of Leadership A significant part of effective leadership is the close connection between the leader and the follower, which often determines the success of the leader’s mission. Unfortunately, this leader-follower relationship cannot be created according to some simple formula. Without inspiration, involvement, and encouragement from both participants, the relationship suffers. Leaders, in particular, must give an extra effort to reach out to followers in order to initiateRead MoreInclusive Leadership And Its Impact On Cultural Diversity1517 Words   |  7 PagesGlobal organizations create a need for diversity. It is in our schools, our classrooms and conference rooms, and our community. Diversity encompasses many aspect of our lives such as: race, gender, ethnic group, age, personality, education, and background. Inclusive leadership model brings us together by using our knowledge and our differences. Ospina, Hdidy, and Caicedo (2011) define inclusive leadership as an organizational cu lture that consistently produces results that benefit all of thoseRead MoreChallenges Of Cross Cultural Work Environment999 Words   |  4 Pages CHALLENGES IN CROSS CULTURAL WORK ENVIRONMENT ABINAY KANKATI Sullivan University MGT-510 Executive Summary: The proposal briefs about the challenges in a cross-cultural work environment and how we can over come these challenges. Cross-culture as the name sounds involves dealing with various cultures across the world. Working in a cross-cultural work environment is always difficult and the need to face challenges is quite common in such organizations. Communication is one of theRead MoreEssay Workplace Diversity1577 Words   |  7 PagesDiversity is the uniqueness which every employee brings to the workplace in an organization or establishment. Examples of differences include nationality, belief, disabilities, physical appearance, race, gender, age, educational background, sexual orientation, and work experience, social and family status. At the workplace, valuing diversity means creating a work environment that respects and includes individual variation by maximizing the potential of all employees or in which every employee feelsRead MoreIn This Paper, The Importance Of Creating A Main Goal Of1715 Words   |  7 Pageswould not only improve the companies, organizations partnerships close to work and collaborate more effectively, but also to offer high quality of care for their customers. The growing recognition of leadership will be financially stable and contact because of the accessibility of the system. 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A Comparison of Macbeth and Oedipus the King Essay

A Comparison of Macbeth and Oedipus Rex The objective of this essay is to compare the Shakespearian tragedy Macbeth to the Greek tragedy, Oedipus Rex. Although the plays share similarities, it will be seen that the fall of Macbeth is very different from that of Oedipus. Macbeths downfall is due to his own personal decisions while the downfall of Oedipus is due to fate and the will of the gods. In Greek tragedy plot was always emphasized over character; everyone wore masks. These masks would seem to mask a persons character. This would make the character seem more universal. The mask-wearing protagonist lacks individual personality and character. This makes catharsis more relevant because the protagonist is not as†¦show more content†¦The Ancient Greeks experienced fears about life that we dont have. Oedipus wasnt portrayed as a butcher in Oedipus Rex but he did some very wrong deeds. We dont see him as a butcher because we know that it was not his fault but was all the doings of the gods. In Macbeths case it was not the will of the gods but Macbeths own decisions that caused him to do his terrible deeds. However, it might seem to us that Macbeth was an evil butcher but because of Shakespeares soliloquies we know Macbeths inner thought and we see him wrestling with his own guilt. This helps us to portray him as more of a man than just an evil butcher. Oedipus never does a soliloquy. This means that we dont really know the inner Oedipus or what he is thinking. He is just a pawn of fate and is not in control of his actions, it would seem, like Macbeth is. Macbeth kills people through his own controllable actions whereas Oedipus killed Liaus in an uncontrollable rage and didnt realize that he was actually the king of Thebes. Shakespeares soliloquies make us see that Macbeth is not really as bad on the inside as he may appear to be on the outside. The soliloquies let us see what Macbeth is thinking. In Macbeths Tomorrow and tomorrow... soliloquy, for example, we see how he is reflecting on how fickle life actually is. These are not the thoughts of an evil madman but a guilty and despairing human being. I think this is what makes Shakespeare such a good writer because he employsShow MoreRelated Macbeth and Lady Macbeth in Theory and Practice Essay2862 Words   |  12 PagesMacbeth and Lady Macbeth in Theory and Practice    Shakespeares Macbeth has been the subject of scholarly research in terms of ambition, politics, and sexuality. The most predominant analysis is that of the relationship between Macbeth and Lady Macbeth. This relationship in theory is full of sexual innuendo, maternal power, gender transgression, and violence. In reading multiple essays on the psychological nature of the relationship one question came to mind: to what extent are the charactersRead MoreEssay Prompts4057 Words   |  17 Pageswork as a whole. Avoid mere plot summary. You may select a work from the list below or another novel or play of comparable literary merit. Alias Grace Middlemarch All the King’s Men Moby-Dick Candide Obasan Death of a Salesman Oedipus Rex Doctor Faustus Orlando Don Quixote A portrait of the Artist as a Young Man A Gesture Life Rosencrantz and Guildenstern Are Dead Ghosts The Scarlet Letter GreatRead More The Theme of Justice in The Crucible Essay3133 Words   |  13 Pagestragedy. In Miller’s essay ‘Tragedy and the Common Man† he explains how few tragedies are written because people do not want to read about what happens to kings and saints but how it relates to them and how events or situations effect common people. â€Å"I believe that the common man is as apt a subject for tragedy in its highest sense as kings were.† Miller gives a good example in ‘The Crucible’ with John, showing how anyone can be a hero. â€Å"I think it is honest, I think so; I am no saintRead MoreAnalysis Of Shakespeare s The Tempest 2603 Words   |  11 PagesShakespeare, they think of plays like Romeo and Juliet, Macbeth or Hamlet. One of the most influential plays written by Shakespeare is not one listed above. The play that reflects the life and all of Shakespeare?s plays is The Tempest. This work was and still is influential in both America, Britain and around the world. Although William Shakespeare was an influential writer in American and British literature, The Tempest reaches beyond a comparison to the new world- America and points to an autobiographicalRead MoreAmerican Literature11652 Words   |  47 Pagesthey are not always (see below). Figurative Language Figurative language involves a comparison between two things--a literal term, or the thing being compared, and a figurative term, or the thing to which the literal term is being compared. As Perrine states, figurative language is a way of describing an ordinary thing in an un-ordinary way. Simile A simile is an explicit, or clear and direct, comparison between two things that are basically unalike using dead-giveaway words such as like

The Automotive Industry and Green Awareness Free Essays

After suffering massive market losses to foreign cars which were considered to be fuel efficient, American automotive industry has reawakened to the green awareness campaign advocated by consumers, which is represent the future of the industry. There has been increased call by the consumers for the American auto industry to develop cars which emits less green house gases to save the environment. The industry has responded by putting efforts on development of electric cars and hybrid plug-in in vehicles to adapt to the market needs and to sustain the growth of the economy. We will write a custom essay sample on The Automotive Industry and Green Awareness or any similar topic only for you Order Now Green technology presents the future and the American automotive industry must grow along this line to compete effectively in the market. With a large segment of their market lost to foreign automakers, the American auto industry and the government in general responded by taking measures to enforce a green auto industry. For example California passed a law which required 2% all the cars sold in the state to have zero emission which led to the development of the electric cars (Kilkenny, 2006). However, conspiracy between leading auto makers like Ford and the oil industry led to the mysteriously death of the car (Shnayerson, 2006). Realizing that the future of the auto industry is green, the industry has responded by investing in research and design which has seen the development of hybrid and plug-in hybrid cars, electric cars, lithium batteries which will support the future green auto industry, and various innovations in auto components. These inventions are likely to see the end of the use of gasoline powered engines which have been the leading environmental polluter. (Kaho, 2008) The future of the auto industry is green. In order to compete effectively with other auto makers in the world, and ensure the contribution to the industry to economic growth and sustainability American auto industry must continue with their efforts in the development of a green auto industry. (Globe, 2008) The auto industry green awareness is an important topic of concern to all Americans and the rest of the world. Our country is still the leading emitter of green house gases to the atmosphere and the auto industry has been one of the leading contributors to this emission. Reference: Globe, (2008): Future auto motive industry. Globe Foundation, March 2008 Kaho, T. (2008):Â   2008 Washington Auto Show: Technology and green future. GREENCAR.com Kilkenny, N. (2006): Who killed Electric Car? Accessed from http://www.reformation.org/who-killed-electric-car.pdf on 4th August 2008 Shnayerson, M. (2006): The Inside Story of GM’s Revolutionary Electric Vehicle. Random House publishers How to cite The Automotive Industry and Green Awareness, Essays

Deconstructing an accounting paradigm shift - MyAssignmenthelp.com

Question: Discuss about the Deconstructing an accounting paradigm shift. Answer: Part A: Impairment has a primary doctrine that an asset might not be carried on the balance sheet statement beyond the recoverable value, which is the greater of the fair value of the asset less cost to sell and value-in-use. The comparison between the carrying value and the recoverable value of the asset is made and the asset is impaired at the time the former is more than the latter (Bond, Govendir and Wells 2016). Any allocation of impairment is made to the asset at that point of time with the impairment loss realised in profit or loss. All assets subject to the review of impairment are tested for impairment, in which there is an indication that the asset might be impaired. However, there are different assets like infinite intangible assets and goodwill, which are tested for yearly impairment in the absence of any impairment indicator (Laing and Perrin 2014). The computation of recoverable amount is made at the individual asset level. However, an asset leads to cash flows independently of other assets and majority of the assets are tested for impairment in classes of assets explained in the form of cash-generating units (Linnenluecke et al. 2015). According to Paragraph 104 of AASB 136, the impairment loss for cash-generating unit (CGU) is realised, if the recoverable value related to the CGU is lower compared to the carrying amount of that CGU. The allocation of impairment loss is made for reducing the carrying value of the unit assets and they are followed sequentially in two steps. Firstly, the carrying amount of any goodwill apportioned to the cash-generating unit would be minimised and secondly, the other asset units pro-rata based on the carrying amount of each assets in the unit would be reduced. Such minimisations in carrying amounts need to be treated in the form of impairment losses on individual assets and they are to be realised with adherence to Paragraph 60 of AASB 136 (AASB 2014). Moreover, Paragraph 105 of AASB 136 states that for allocating impairment loss, an organisation need not minimise an assets carrying amount below the greater of three possible alternatives. These alternatives include fair value minus disposal costs, value-in-use and zero. The impairment loss amount, which would have been allocated differently to the asset, need to be allocated pro-rata to the other unit assets. Paragraph 106 of AASB 136 cites that it is not possible all the time to anticipate the recoverable amount associated with each individual asset of a cash-generating unit. Hence, this standard needs a random apportionment of impairment loss between the units assets except goodwill. This is because each asset of a cash-generating unit is involved in working together (Kabir, Rahman and Su 2017). Moreover, Paragraph 107 of AASB 136 denotes that in case, the recoverable amount associated with an individual asset is not ascertained, it might lead to two different situations. Firstly, an impairment loss is realised for the asset, in case; the carrying amount is higher in contrast to the fair value minus disposal cost and the outcomes of the procedures of allocation laid out in Paragraphs 104 and 105 of AASB 136 (AASB 2015). Secondly, the realisation of impairment loss is made for the asset, in case; the associated cash-generating unit is not impaired. This is applicable when the fair value of the asset less the disposal cost is lower in contrast to the carrying amount of that asset. For instance, a machine has encountered physical damage; however, it is still in working condition, even though the performance is not effective, as it was before. The fair value minus disposal cost of the machine is lower compared to its carrying amount. In addition, it does not fetch independent cash flows. The smallest identifiable class of assets including the machine along with fetching cash inflows independent of the cash inflows from other assets is the line of production to which the machine belongs. The recoverable amount related to the line of production depicts that such line is not impaired fully. In this case, two different assumptions could be made. The first assumption is that the forecasts or budgets that the management approved signify lack of commitment level of the management in replacing the machine. The machines recoverable amount could not be anticipated, as the value-in-use of the machine might vary from the fair value minus disposal costs and it could be ascertained for the CGU to which the machine belongs (Banker, Basu and Byzalov 2016). Hence, there is no realisation of impairment loss for the machine. Thus, it is necessary for the organisation to re-evaluate the period of depreciation or the method of depreciation related to the machine. It is recommended to the organisation to adopt shorter period of depreciation or faster method of depreciation for signifying the remaining life of the machine or the way in which the economic benefits are estimated to be consumed. The second assumption is that the forecasts or budgets that the management approved symbolise its commitment in replacing the machine by selling it in the upcoming years. The cash inflows from the continual usage of the machine until its disposal are projected to be little. In this case, the value-in-use of the machine could not be anticipated as close to the fair value minus cost of disposal. Hence, it is not possible to ascertain the recoverable amount associated with the machine (Zhuang 2016). Henceforth, there is absence of any consideration to the cash-generating unit, in which the machine belongs, which is the line of production. As the fair value less cost of disposal of the machine is lower in contrast to its carrying amount, an impairment loss is realised for the machine. Based on the above discussion, it could be inferred that when an impairment loss takes place in a CGU excluding goodwill, the loss is apportioned throughout all the assets in the CGU based on pro-rata, which is relative to the overall carrying amount of the CGU. Finally, the accounting of losses is carried out in the same way like that for the individual assets. Part B: References: AASB, C.A.S., 2014. Business Combinations.Disclosure,66, p.77. AASB, C.A.S., 2015. Investments in Associates and Joint Ventures. Banker, R.D., Basu, S. and Byzalov, D., 2016. Implications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review,92(2), pp.41-67. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Kabir, H., Rahman, A.R. and Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset measurement models.International Journal of Critical Accounting,6(5-6), pp.509-519. Linnenluecke, M.K., Birt, J., Lyon, J. and Sidhu, B.K., 2015. Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), pp.911-929. Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.