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Argumentative Essay Topics On Immigration
Wednesday, September 2, 2020
GPA Chart Conversion to 4.0 Scale
GPA Chart Conversion to 4.0 Scale SAT/ACT Prep Online Guides and Tips Is it accurate to say that you are searching for a simple method to see exactly how your last class grades become GPA decimals? Provided that this is true, at that point you've gone to the correct article. In only two basic diagrams, I'll give you how this transformation functions for both a weighted and unweighted GPA. Why Are Grades Converted to a 4.0 Scale? Ordinarily the evaluations you get in secondary school are either letters or percents, yet on your transcript that number will be changed over into a GPA. The GPA is a speedy, supportive path for a school affirmations officials to get a feeling of your abilities, knowledge, and eagerness to challenge yourself. Also, seeing one number beats experiencing each personââ¬â¢s transcript grade by grade, for a great many candidates! Universities ordinarily utilize a 4.0 GPA scale so all GPAs are normalized. As opposed to attempting to analyze a lot of letter evaluations, rates, or diverse GPA scoring scales, schools convert every one of those scores to the 4.0 scale. That makes it simple to precisely analyze the evaluations of understudies from everywhere throughout the nation and world. /<![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); /]]> For instance, say one understudy went to a school that utilizations letter grades on transcripts, another went to a school that utilizes rates, and a third uses the 4.0 scale. Looking at, express an A-normal to a 93% normal to a 3.5 GPA is considerably more troublesome than changing over the evaluations and rates to the 4.0 scale and having three numbers that are effectively practically identical. Experiencing grades individually: presumably like arranging these noodles arranged by tallness and width. The Unweighted GPA Conversion Chart Most secondary schools will change over the entirety of your last grades into a scale going from 0.0 to 4.0. This unweighted GPA scale treats your evaluations the equivalent, regardless of whether they originate from Standard, Honors, or AP/IB classes. Hereââ¬â¢s how unweighted grades convert: Letter Grade Percentile Standard GPA A+ 97-100 4.0 A 93-96 4.0 A- 90-92 3.7 B+ 87-89 3.3 B 83-86 3.0 B- 80-82 2.7 C+ 77-79 2.3 C 73-76 2.0 C- 70-72 1.7 D+ 67-69 1.3 D 65-66 1.0 F Underneath 65 0.0 Need to manufacture the most ideal school application? We can help. PrepScholar Admissions is the world's best confirmations counseling administration. We join world-class confirmations advocates with our information driven, restrictive affirmations systems. We've managed a large number of understudies get into their top decision schools, from state universities to the Ivy League. We recognize what sorts of understudies schools need to concede. We need to get you admitted to your fantasy schools. Get familiar with PrepScholar Admissions to augment your opportunity of getting in. /<![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); /]]> Yet, my AP apples were path harder than your Honors oranges! The Weighted GPA Conversion Chart Numerous schools likewise compute a weighted GPA, winding up with a scale that ranges from 0.0 to 5.0. The weighted GPA attempts to represent the way that diverse level classes have various degrees of trouble. The manner in which this scale separates among harder and simpler classes is by including .5 to Honors and adding 1 to AP grades. This would mean a B in an AP class is equivalent to An out of a customary level class for your GPA. Hereââ¬â¢s how weighted evaluations convert: Letter Grade Percentile Praises GPA AP/IB GPA A+ 97-100 4.5 5.0 A 93-96 4.5 5.0 A- 90-92 4.2 4.7 B+ 87-89 3.8 4.3 B 83-86 3.5 4.0 B- 80-82 3.2 3.7 C+ 77-79 2.8 3.3 C 73-76 2.5 3.0 C- 70-72 2.2 2.7 D+ 67-69 1.8 2.3 D 65-66 1.5 2.0 F Beneath 65 0.0 0.0 We're simply glad weighted GPA doesn't require real loads. Does your school report your GPA as weighted or unweighted? What might your GPA be, considered on a 4.0, 5.0, or 6.0 scale? Utilize our device to ascertain your unweighted and weighted GPA to make sense of how you stack facing other school candidates. You'll likewise get our exclusive school center GPA figuring and counsel on where to improve to be a superior school candidate. /<![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); /]]> Whatââ¬â¢s Next? Prepared to utilize these numbers to compute your GPA? Look at how to compute your unweighted GPA and yourweighted GPA. On the off chance that youââ¬â¢re inquisitive whether universities take a gander at your weighted or unweighted secondary school GPA, at that point look at our guide on weight versus unweighted GPAs. Stressed over what your changed over GPA implies? We investigate whatââ¬â¢s a decent GPA, whatââ¬â¢s a terrible GPA, and what schools think. Prepared to work, work, work to understand that GPA Up?we have four systems for raising your GPA quick, and how to keep your GPA high over your entire secondary school profession. Need to improve your SAT score by 160 or your ACT score by 4 points?We've composed a guide for each test about the main 5 methodologies you should use to have a taken shots at improving your score. Download it with the expectation of complimentary at this point: /<![CDATA[ (adsbygoogle = window.adsbygoogle || []).push({}); /]]>
Saturday, August 22, 2020
Guidelines For Annotated Bibliography
Guidelines For Annotated BibliographyAnnotated Bibliography is a kind of required citation document. It can be used to explain the context of a document, what and why and how it was obtained. It should also explain who can take responsibility for it and also where it came from. It should also be accompanied by an index or table of contents.You have to ensure that the annotated bibliography is organized well. It is very important to have all the names and places clearly identified in an alphabetical format so as to aid searching. This will help to increase the content of the bibliography so that you can do a full-text search on the internet.The presence of this type of bibliography is mandatory when it comes to documentation, especially when it relates to hiring, contracting, research, legal, etc. A really good annotated bibliography will be in a format that can be easily reviewed and revised. The sections of the bibliography should contain all the names and addresses of the authors o f the document along with the dates of publication. The format should be easily recognizable.The bibliography should be filled up to date. You can do this by reviewing it periodically. It can also be updated by means of locating the latest edition of the bibliography. This way you can be assured that the annotations you make are correct.You should always ensure that the annotations in the annotated bibliography are accurate. The best annotation is one that you make on your own. It can be a trial run before you write your own annotation. This way you can be sure that the information is correct.The bibliography is also referred to as the master file. This is something that is created for reference purposes and should be kept up to date. It is in fact a supplementary document to the text. An annotated bibliography provides information regarding the author, date of publication, where the text was published, affiliation of the author, date of entry in the bibliography, citations and the sources used in preparing the text.An annotated bibliography is also needed for obtaining further details about the document. If you are not satisfied with the accuracy of the notes you have created for your own reference, you can always ask for the help of the publisher. They will be more than willing to give you some pointers. A person who has not done any research, writing and editing on their own can never hope to get as much information from this type of bibliography as they can.All annotations should be written in accordance with the guidelines mentioned in the annotated bibliography. You should always bear in mind that your annotations should not be redundant. The annotations should not refer to the same sources, facts or sources. An example of this is a footnote that mentions the 'Ray Bradbury and Frank Kermode' when in fact the two names are different. The annotations should be clearly identifiable and appropriate to the annotated bibliography.
Friday, August 21, 2020
Teaching Stolen Generation of Students
Question: Examine about theTeachingfor Stolen Generation of Students. Answer: Presentation Educating is for sure a multifaceted calling. The job of an educator is never only limited to the obligation of showing sections of a book, and adjusting the appropriate response sheets of an understudy, as an instructor is additionally endowed with the obligation of administering the general mental prosperity of the understudies. This issue of caring for the enthusiastic prosperity of the understudies turns out to be doubly significant while managing the Aboriginal understudies whose social foundation needs additional affectability on part of the instructors, for understanding their extraordinary prerequisites. The Aboriginals have a horrible history previously, and the Stolen Generation of understudies still today experience the ill effects of hopeless agonies, of being deceived and minimized for times. While a large number of the Aboriginal understudies can't appropriately articulate an English word, others being prevented the essential rights from claiming training for a drawn out time, have lost the certainty to progress admirably. In such a circumstance, it is the obligation of an instructor to offer uncommon regard for the understudies of the Torres and Strait Island (Amiruddin Zainuddin, 2015). An instructor will likewise need to change their homeroom the board style in like manner. Despite the fact that the definitive style can end up being valuable for the conventional understudies, the equivalent may end up being an excessive amount of prohibitive for understudies like Haran. An educator, while training the other area of the general public is relied upon to draw in and include all the more effectively with the understudies, regardless of whether that suggests an unstructured study hall. The selection of the fair style of homeroom the executives empowers an educator comprehend the circumstance of an understudy, requiring unique consideration, offering him moral help as and when required, and let him prevail in life by motivating, as opposed to forcing pressure on his shoulders (Perso Hayward, 2015). Allegorically, the job of an educator resembles that of a mother bear who tries to ensure the fledglings, that is the understudies, in the cavern, that again is compared to a study hall. Educating and parenthood will undoubtedly cover and advance one another, to make one a fruitful educator. An instructor is that unparalleled individual in a study hall who is more established than the rest, and is thusly expected to be increasingly full grown (Burden Byrd, 2015). With age and development comes obligation, and the duty of an educator is to lead, control and inspire the understudies like a bear mother, who shows her kids to move the correct way, and investigate the various corners of a cavern (Price, 2015). Then again, the more youthful understudies resemble the little offspring, meandering carelessly in a study hall, having no feeling of direction and it is just with the assistance of the direction of the mother bear, can they effectively be guided, rather than getting lost. Allegoric ally, the connection between an understudy and an educator is that of a youngster and a mother. Much the same as a delicate bear mother supports its youngster in a cavern, with the goal that its bears whelps don't lose all sense of direction in the cavern, or get in a tough situation while leaving the cavern, an instructor sustains its understudies, make them solid, training them in the cavern like homeroom to prepare them for the greater world (McDonald, 2013). In the given contextual analysis of Haran, it has been seen that the poor multi year old Aboriginal kid, needs to do considerably more than his depute dean can fathom. The kid not just monetarily assists his with mothering by sharing her remaining burden of interpretation, yet the youngster needed to care for her mom experiencing sadness, before he came to class. A progressively sympathetic disposition was required on part of an instructor, and what Haran got in actuality was an unforgiving token of the school codes of coming early and wearing a tie, and this irritated the circumstance, making the kid forceful (Cheng, 2014). The supporting and social change model of instructing is a significant idea that has is significant here. A mother bear doesn't toss his whelp for going the incorrect path in the cavern, but instead shows him with tolerance. An educator ought not simply chide an understudy, but instead comprehend that he originates from an alternate foundation, that makes him ext raordinary, and ought to expand love, backing and care for his prosperity (Tadesse Gillies, 2015). The instructor ought to have been increasingly merciful and sympathetic towards the understudy thinking about his experience, and ought to have enquired with a considerate, gentle tone about the explanation of his arriving behind schedule, before mentioning to him what is normal out of him. Allegorically, an educator is required to act like mother bear, connecting with the whelps, spurring and moving them to investigate the region inside and outside the cavern, demonstrating them the correct way, and whenever misdirected, carrying them to the correct track. The very utilization of the illustration of a mother while expressing the job of an instructor clarifies why an educator should consolidate the component of sustain, while showing her understudies. Her obligation isn't only limited to stamp the understudies pass or come up short, yet she ought to likewise make a move to help the fruitless feel roused to succeed, move the debilitated to feel capable, and sympathize with the issues of an understudy. An instructor who wants to sustain her understudies, do get a change the life of her understudies, improving them people, and increasingly confident and self-roused throughout everyday life. A supporting educator will expand her comprehension of the difficult circumstance h er understudies are experiencing, will evaluate their mental perspective, and in like manner serve them in a benevolent and undedicated manner. This sustaining disposition in an instructor centers around the requirements of people as opposed to foundations andcan free reasoning and learning, along these lines adding to the passionate prosperity of he understudies, particularly the test ones. Reference List: Amiruddin, M. H., Zainudin, F. L. (2015). The Effects of a Mastery Learning Strategy on Knowledge Acquisition Among Aboriginal Students: An Experimental Approach.International Journal of Vocational Education and Training Research,1(2), 22-26. Weight, P. R., Byrd, D. M. (2015).Methods for powerful educating: Meeting the necessities all things considered. Pearson. Cheng, E. C. (2014). Learning study: supporting the instructional structure and showing competency of pre-administration teachers.Asia-Pacific Journal of Teacher Education,42(1), 51-66. McDonald, T. (2013).Classroom administration: Engaging understudies in learning. Oxford University Press. Perso, T., Hayward, C. (2015).Teaching Indigenous understudies: Cultural mindfulness and study hall procedures for improving learning results. Allen Unwin. Value, K. (2015).Aboriginal and Torres Strait Islander instruction: A presentation for the educating calling. Cambridge University Press. Tadesse, T., Gillies, R. M. (2015). Supporting helpful learning teaching methods in advanced education study halls: proof of instructional change and potential challenges.Current Issues in Education,18(2).
Thursday, May 28, 2020
Build Your Optimal SAT or ACT Timeline
Now that school is back in session, itââ¬â¢s time to consider how testing will figure into studentsââ¬â¢ busy academic and extracurricular schedules. In this post, I will outline Compassââ¬â¢ most popular timelines for preparation and official test administrations. A Note about Premature Prep and Testing Most testing-related activities, including consultations with our directors, practice testing, and tutoring do not occur before the summer between 10th and 11th grade. This is because students do not receive the full benefit of academic and emotional maturation until later in high school, which can have a significant impact on test scores. Consequently, Compass families orient themselves toward official test dates in 11th grade or fall of senior year and avoid preparation during freshman or sophomore year. à Regardless of where you are in your testing trajectory, this post will help you make essential decisions regarding the timing of prep and official test dates. Step 1: Decide SAT or ACT in Spring of 10th Grade Compass is invited to speak at nearly 200 elite high schools across the country about college admission testing. At a majority of these schools, we give presentations to audiences of 10th grade families in the late spring, April through June. This timing is poignant, because students have two data points that allow them to make the SAT or ACT decision: the results of an ACT practice test administered at school* and the results of the 10th grade PSAT. Using a concordance table of PSAT and ACT scores, students can see if their results favor one exam or the other. If their results demonstrate a strong preference toward one exam, students will focus on that exam in their forthcoming preparation. If the concordance shows that the PSAT and ACT results are equivalent, students can usually rely on their subjective appraisals of the exams (i.e. Which exam did I like better?) to pick a winner. *Note: If you or your student does not have the opportunity to take a mock ACT at school, we offer complimentary proctored practice tests in-person in California and online proctoring to students worldwide. Step 2:à Determine Where You Stand among Test-Takers Based on the results of the 10th grade PSAT and mock ACT, students can place themselves in one of three groupings. These groupings are represented visually below: The red grouping represents mid-scoring students with PSAT and ACT practice test results that are attained by 1 in 2 juniors on official test dates. Most students fall into this grouping and typically take official tests in both junior and senior year before hitting their personal bests. The blue grouping represents soft-scoring students with PSAT and ACT practice test results that are attained by 1 in 3 juniors on official test dates. These students tend to hit their testing peaks later in high school, often not until fall of senior year. The green grouping represents high-scoring students with PSAT and ACT practice test results that are attained by 1 in 6 juniors on official test dates. As weââ¬â¢ll explore in a moment, this group may be able to complete the testing gamut before the conclusion of junior year, often before their peers in the aforementioned groupings. If you or your student are unclear about which grouping you fall into or have more nuanced questions about your studentââ¬â¢s current test results, please donââ¬â¢t hesitate to contact a Compass director. à Step 3:à Choose Your Optimal Testing Timeline Click one of the three timelines below that corresponds with your grouping: (RED) THE TRADITIONAL TESTING TIMELINE The Traditional Testing Timeline The most common timeline among Compass students is represented by the red grouping, also known as the traditional testing timeline. I have included a visual representation of what this pathway looks like from beginning to end, including potential preparation start dates and official SAT and ACT administrations: Pre-Preparation Activities Students in this grouping typically engage with a Compass director in the late spring of sophomore year after seeing one of our on-campus presentations. Although tutoring may not begin until the end of summer between 10th and 11th grade, families should build in a 1-month window for all the pre-preparation activities that lead to a successful program, including: thoroughly reviewing practice test results with a director, selecting the timing of a first and second official SAT or ACT, determining a studentââ¬â¢s availability for tutoring in the summer and forthcoming school year, identifying the traits of an ideal tutor that match the learning profile of the student, etc. Once pre-preparation has concluded, students should have a firm grasp of their testing schedule and a sense of the duration and frequency of tutoring. Although the window of prep can be condensed or expanded based on a studentââ¬â¢s availability, the bulk of tutoring begins about four months prior to the first targeted exam date. Summer Preparation Quite frequently, students in the traditional timeline like to get a ââ¬Å"head startâ⬠on test prep in the summer before 11th grade. Without the burden of schoolwork and afterschool activities, many of these students meet with Compass tutors to polish their testing foundations: reviewing academic concepts central to the SAT or ACT, exploring the question types unique to these exams, and practicing test-taking strategies and pacing that will be cemented during future lessons. Late summer preparation in the traditional timeline is slow and piecemeal initially but gathers speed and regularity in the four months preceding the first targeted exam date. First Sitting SAT students in the traditional timeline will often take their first SAT in March of 11th grade. They will begin preparation in earnest in late October or early November, meeting with their tutors once or twice per week and taking 2-3 full-length SAT practice tests to gauge progress. If practice test results reveal a steady, significant improvement, students can confidently sit for the March SAT. If scores are not moving enough and more preparation and time are warranted, the first official sitting can be pushed to the May or June administrations. ACT students in the traditional timeline will often take their first ACT in February of 11th grade and will begin preparation in early October, meeting with their tutors once or twice per week and taking 2-3 full-length ACT practice tests to monitor progress. If practice tests indicate a meaningful increase in scores, students can confidently sit for the February ACT. If the needle isnââ¬â¢t moving enough and more tutoring is desired, the first official sitting can be tabled until the April, June, or July administrations. Second Sitting SAT students in this timeline typically complete a second official test in August between 11th and 12th grade. If practice results are deflated relative to studentsââ¬â¢ expectations, they may delay their second attempts until October of senior year. Most students in the traditional timeline round out their SAT testing portfolios by October, but occasionally there are some students who sit for a *November or December SAT. ACT students in this timeline typically complete a second official ACT in September of 12th grade. If practice test results are not up to snuff, students may postpone their second attempts until October of senior year. Most students in the traditional timeline finish their last ACT in October, but a minority of students may take a *December ACT. *In order to meet Early Action or Early Decision deadlines, students cannot take an official test after November of senior year. Occasionally there are exceptions, and some colleges will consider test scores from the December administrations of the SAT and ACT. (BLUE) THE DEFERRED TESTING TIMELINE The Deferred Testing Timeline The deferred testing timeline is represented by the blue grouping. Because 10th grade PSAT results and mock ACT scores are weaker among this group of students, most formal preparation and official test dates are postponed until a student has matured academically. I have included a visual representation of what this pathway looks like from beginning to end, including potential preparation start dates and official SAT and ACT administrations: Pre-Preparation Activities Students in this timeline typically engage with a Compass director in the late spring of sophomore year after seeing one of our on-campus presentations. Although prep for most students wonââ¬â¢t start until the fall of 11th grade, families should set aside a 1-month window for all pre-preparation activities that lead to a successful program. These activities include a thorough review of practice test results with a director, selection of dates for a first and second official SAT or ACT, determination of studentsââ¬â¢ availability for tutoring in the forthcoming school year, and the identification of ideal tutors that match studentsââ¬â¢ learning profiles. Once pre-preparation has concluded, students should have a firm grasp of their testing schedule and a sense of the duration and frequency of eventual tutoring. Although the window of prep can be condensed or expanded to fit a studentââ¬â¢s needs, most tutoring begins four months prior to the first targeted exam date in spring of 11th grade. Summer Preparation Quite frequently, students in the deferred timeline like to get a ââ¬Å"head startâ⬠on test prep in the summer before 11th grade. Without the burden of schoolwork and afterschool activities, many of these students meet with Compass tutors to polish their testing foundations: reviewing academic concepts central to the SAT or ACT, exploring the question types unique to these exams, and practicing test-taking strategies and pacing that will be cemented during future lessons. This is especially useful for students who have gaps in math knowledge or weak reading comprehension skills. à Late summer preparation in the deferred timeline is slow and piecemeal initially but gathers speed and regularity in the four months preceding the first targeted exam date. First Sitting SAT students in the deferred timeline will often take their first SAT in May of 11th grade. They will begin preparation in earnest during Winter Break (December or January), meeting with their tutors once or twice per week and taking 2-3 full-length SAT practice tests to gauge progress. If practice test results reveal a steady, significant improvement, students can confidently sit for the May SAT. If scores are not moving enough and more preparation and time are warranted, the first official sitting can be pushed to the June SAT. ACT students in the deferred timeline will often take their first ACT in June of 11th grade and will begin preparation in January, meeting with their tutors once or twice per week and taking 2-3 full-length ACT practice tests to monitor progress. If practice tests indicate a meaningful increase in scores, students can confidently sit for the June ACT. If the needle isnââ¬â¢t moving enough and more tutoring is desired, the first official sitting can be tabled until July. Second Sitting SAT students in this timeline typically complete a second official test in August between 11th and 12th grade. If practice tests are deflated relative to studentsââ¬â¢ expectations, they may delay their second attempts until October or November of senior year. Most students in the deferred timeline round out their SAT testing portfolios by November, but occasionally there are some who sit for a *December SAT. ACT students in this timeline typically complete a second official ACT in September of 12th grade. If practice test results are not up to snuff, students may postpone their second attempts until October of senior year. Most students in the deferred testing timeline finish their last ACT in October, but a minority of students may take a *December ACT. *In order to meet Early Action or Early Decision deadlines, students cannot take an official test after November of senior year. Occasionally there are exceptions, and some colleges will consider test scores from the December administrations of the SAT and ACT. à (GREEN) THE EARLY TESTING TIMELINE The Early Testing Timeline The most common timeline among Compassââ¬â¢ highest scoring students especially National Merit Semifinalists is known as the early testing timeline. Because 10th grade PSAT results and mock ACT scores are exceptionally high, preparation begins long before 11th grade and may involve preparation for the PSAT in hopes of achieving National Merit. Students in this timeline aim to be done with all formal testing by spring of junior year. I have included a visual representation of what this timeline looks like from beginning to end, including potential preparation start dates and official SAT and ACT administrations: Pre-Preparation Activities Students in this group typically engage with a Compass director in the late spring of sophomore year after seeing one of our on-campus presentations. Their high test scores reveal a penchant for standardized testing and the opportunity to ââ¬Å"run the testing gauntletâ⬠before their peers in the traditional and deferred timelines. Consequently, serious preparation may begin as early as June between 10th and 11th grade. With the prospect of tutoring in the immediate future, families should contact a Compass director to accomplish all necessary pre-preparation, including: thoroughly reviewing practice test results with a director, selecting the timing of a first and second official SAT or ACT, determining a studentââ¬â¢s availability for tutoring in the summer and forthcoming school year, and identifying the traits of an ideal tutor that match the learning profile of the student. Pre-preparation usually takes a month to complete. Once pre-preparation has concluded, students should have a firm grasp of their testing schedule and a sense of the duration and frequency of tutoring. Although the window of prep can be condensed or expanded to fit a studentââ¬â¢s needs, the bulk of tutoring begins four months prior to the first targeted exam date. Summer Preparation Students in the early timeline are unique in comparison to typical and deferred students, because summer preparation is essential rather than optional. For one, many students in this group are hoping to become National Merit Semifinalists, achieving near-perfect scores on the 11th grade PSAT. This is no easy task, and often requires concentrated work with a tutor who can fine-tune the habits of high-scoring students. Simultaneously, the majority of earlyà students would like to post a competitive score on a full-length SAT or ACT in the fall, which will involve a healthy round of tutoring and multiple practice tests. First Sitting SAT students in the early timeline will often take their first SAT in November of 11th grade. They will begin preparation in earnest the summer months, meeting with their tutors once or twice per week and taking 2-3 full-length SAT practice tests to gauge progress. If practice test results reveal a steady, significant improvement, the student can confidently sit for the November SAT. If scores are not moving enough and more preparation and time are warranted, the first official sitting can be pushed to December. ACT students in theà early timeline will often take their first ACT in December of 11th grade and will begin preparation in the summer months, meeting with their tutors once or twice per week and taking 2-3 full-length ACT practice tests to monitor progress. If practice tests indicate a meaningful increase in scores, students can confidently sit for the December ACT. If the needle isnââ¬â¢t moving enough and more tutoring is desired, the first official sitting can be tabled until February. Second Sitting SAT students in this timeline typically complete a second test in March of 11th grade. If practice test results are deflated relative to studentsââ¬â¢ expectations, they may delay their second attempt until May or June. Most students in the earlyà timeline round out their SAT testing portfolios by October, but occasionally there are some who sit for a final SAT in August. ACT students in this timeline typically take a secondà testà in April of 11th grade. If practice test results are not up to snuff, students may postpone their second attempt until June of 11th grade. Most students in the early timeline finish their last ACT in June, but occasionally there are a minority of students who take a July or September exam. Conclusion Although the timelines described in this post are incredibly popular among Compass families, by no means are they set in stone for all students. Apart from differences in the sequencing of test preparation and official test dates, all three timelines bear similarly helpful hallmarks: 1) a one-month pre-preparation window that allows for consultation with testing experts, discussion of studentsââ¬â¢ schedules, and the completion and review of practice testing; 2) a four-month preparation window leading to a first official SAT or ACT administration; 3) ample opportunities for re-testing in 11th and 12th grade; and 4) a general de-emphasis of premature prep or official test-taking that is not sensitive to each studentââ¬â¢s initial performance on the 10th grade PSAT and/or practice ACT. Should you have any questions about building your own customized testing plan, please contact a Compass director for a complimentary consultation and proctored practice tests
Saturday, May 16, 2020
What Is Molecular Weight Chemistry Definition
Molecular weight is a measure of the sum of the atomic weightà values of the atoms in a molecule. Molecular weight is used in chemistry to determine stoichiometry in chemical reactions and equations. Molecular weight is commonly abbreviated by M.W. or MW. Molecular weight is either unitless or expressed in termsà of atomic mass units (amu) or Daltons (Da). Both atomic weight and molecular weight are defined relative to the mass of the isotope carbon-12, which is assigned a value of 12 amu. The reason the atomic weight of carbon is not precisely 12 is that it is a mixture of isotopes of carbon. Sample Molecular Weight Calculation The calculation for molecular weight is based on the molecular formula of a compound (i.e., not the simplest formula, which only includes the ratio of types of atoms and not the number). The number of each type of atom is multiplied by its atomic weight and then added to the weights of the other atoms. For example, the molecular formula of hexane is C6H14. The subscripts indicate the number of each type of atom, so there are 6 carbon atoms and 14 hydrogen atoms in each hexane molecule. The atomic weight of carbon and hydrogen may be found on a periodic table. Atomic weight of carbon: 12.01Atomic weight of hydrogen: 1.01 molecular weight (number of carbon atoms)(C atomic weight) (number of H atoms)(H atomic weight) so we calculate as follows: molecular weight (6 x 12.01) (14 x 1.01)molecular weight of hexane 72.06 14.14molecular weight of hexane 86.20 amu How Molecular Weight Is Determined Empirical data on the molecular weight of a compound depends on the size of the molecule in question. Mass spectrometry is commonly used to find the molecular mass of small to medium-sized molecules. The weight of larger molecules and macromolecules (e.g., DNA, proteins) is found using light scattering and viscosity. Specifically, the Zimm method of light scattering and the hydrodynamic methods dynamic light scattering (DLS), size-exclusion chromatography (SEC), diffusion-ordered nuclear magnetic resonance spectroscopy (DOSY), and viscometry may be used. Molecular Weight and Isotopes Note, if you are working with specific isotopes of an atom, you should use the atomic weight of that isotope rather than the weighted average provided from the periodic table. For example, if instead of hydrogen, you are dealing only with the isotope deuterium, you use 2.00 rather than 1.01 for the atomic mass of the element. Ordinarily, the difference between the atomic weight of an element and the atomic weight of one specific isotope is relatively minor, but it can be important in certain calculations! Molecular Weight Versus Molecular Mass Molecular weight is often used interchangeably with molecular mass in chemistry, although technically there is a difference between the two.à Molecular mass is a measure of mass and molecular weight is a measure of force acting on the molecular mass. A more correct term for both molecular weight and molecular mass, as they are used in chemistry, would be relative molecular mass.
Wednesday, May 6, 2020
Anti Drug Abuse Act Of 1986 - 3027 Words
In 2010, the Obama Administration passed into law The Fair Sentencing Act, which directly targeted the harshly different punishments for people caught in possession of crack versus people caught in possession of cocaine and effectively overruled the punishments of each drug outlined in the Anti-Drug Abuse Act of 1986. Immediately, there was discussion regarding the purpose and effectiveness of this act versus the 1986 act. The Anti-Drug Abuse Act of 1986, although it was eagerly pursued and supported by black communities, has ultimately been accused of being indirectly, or purposefully, discriminatory towards African Americans. This law established shockingly different punishments for users of crack versus users of cocaine. As is commonly known and has been proven statistically, African Americans are more likely to consume crack than cocaine and are more likely to consume crack than any other race would. For decades since the 1986 Act, those prosecuted for possession of crack cocaine were given harsher punishments than those who were caught with cocaine. Despite minimal differences between the effectiveness and formulation of either drug, crack cocaine was prosecuted at a 100:1 ratio to cocaine. Many questioned why the gap existed, but ultimately the reasoning lied with who was consuming either drug. Crack cocaine was popular in extremely urban areas, prone to house more minorities than suburban areas. Cocaine, however, was typically a more ââ¬Å"elitistâ⬠drug consumed andShow MoreRelatedAnti Drug Abuse Act Of 19861591 Words à |à 7 PagesOn June 17th 1971, President Richard Nixon stood in front of congress and announced his widely criticized War on Drugs. The President claimed that drugs were the ââ¬Å"Public Enemy Number Oneâ⬠among Americans. Fast-forward to 1986, Congress passed the Anti-Drug Abuse Act of 1986. This act placed mandatory minimum sentences on minor d rug infractions. The war on drugs not only incarcerated a very high number of Blacks, but also tore families apart in an effort to clean up neighborhoods which still affectRead MoreClassical Perspective And Mandatory Sentencing Act837 Words à |à 4 PagesPerspective and Mandatory Sentencing Act The classical perspective founded by Cesare Beccaria and Jeremy Bentham; stated that at people choose to commit crime after they considered the pros and cons that could be associated with a crime, and believed that the pros outweighed the cons (Tonry,2014). The theory relied on deterring criminal acts by assuring that the consequences of crime are absolute, harsh, and quickly administered (Tonry,2014). Mandatory Sentencing Act Today, more than 2 million AmericansRead MorePunishment Of A Crime And Criminal Justice System994 Words à |à 4 Pagesbe able to come back into society fully understanding the moral codes and regulations placed to be a successful member of society. In American we seem to allow worse punishment to develop through time in order to put more fear into the culture to act accordingly or get punished. When sanctions are placed they show how that society runs and its moral understanding of those who break the law. Sanctions were created for punishment of a crime however they serve as a small place of protection againstRead MoreThe American War On Drugs1598 Words à |à 7 Pages The American ââ¬Å"War on Drugsâ⬠war created to keep an exorbitant amount of people behind bars, and in a subservient status. First, America has a storied history when it comes to marijuana use. However, within the last 50 years legislation pertaining to drug use and punishment has increased significantly. In the modern era, especially hard times have hit minority communities thanks to these drug laws. While being unfairly targeted by drug laws and law enforcement, minorities in America are havingRead MoreJim Crow Finds Its Roots In The Old Jingl e Mocking Black1373 Words à |à 6 Pagesfor many crimes it had previously enacted minimums for in the 1950s. Could this be a change in the American attitude towards predominantly black drug offenders? Unfortunately not. In 1986, President Reagan signed into law the Anti-Drug Abuse Act of 1986. The act implemented a framework for reworking minimum mandatory sentences for drug trafficking and drug possession. Most notable, however, was the distinction between the use of cocaine and crack cocaine between different classes of people. The minimumRead More War on Drugs is War on Democracy Essay1286 Words à |à 6 Pagessystem treating marijuana offenders worse than violent criminals. I doubt, however, that many Americans are truly conscious of how some peoples lives have been shattered because of current practices in the so-called drug war. Now, about 15 years since its beginning, the war on drugs has become a war on personal freedom and toes the line of authoritarianism. On the brink of the 21st century, this is not a good sign for preserving our future, nor that of democracy. In 1989, a small business ownerRead MoreNew Jim Crow Who Shined A Light On Mass Incarceration863 Words à |à 4 Pagesis the War on Drugs was purposely started to mass incarcerate African Americans. With the new Drug War, the Anti-Drug Abuse Act of 1986 was passed. The Anti-Drug Abuse Act punished crack cocaine a hundred times harder than powder cocaine. Crack and powder cocaine are the same drug, however different effects on the human body. According to the US Department of Justice, crake cocaine has a more psychological effect than powder, which leads to more people becoming addicted to the drug and heavier usageRead MoreThe War On Drugs And Its Effects On The United States817 Words à |à 4 PagesWar on Drugs had its official start during the Nixon administration when the president declared that drug abuse was now ââ¬Å"public enemy number one.â⬠Since then, over one trillion dollars have been spent on various programs to combat drug abuse. Ultimately, however, the War o n Drugs did not limit national daily drug use. Instead, the War on Drugs had a greater impact on the United Statesââ¬â¢ justice, education, and healthcare systems than it did to limit citizen drug use. The War on Drugs has hadRead MoreThe Legacy of Ronald Reagan1004 Words à |à 5 PagesIran-Contra Affair, which will forever be tied to his name in a negative regard. Within America, Reagan was able to improve society such as his success in curbing the use of illegal drugs. Ronald Reagan is often times cited as the best president the United States has ever had, due to his relentless attacks on communism and illegal drug use in America, even with his involvement in the Iran-Contra Affair. Ronald Reagan was tremendously successful in his pursuit to end communism around the world, and toRead MoreThe Drug Of Drug Abuse1143 Words à |à 5 PagesAmerica has been fighting drug abuse for over a century. Four Presidents have waged a ââ¬Å"War on Drugsâ⬠and unfortunately, this war continues to be lost at an alarming magnitude. Drug abusers continue to fill our courts, hospitals, and prisons. The drug trade causes violent crime that ravages our neighborhoods. Children of drug abusers are neglected, abused, and even abandoned. The current methods of dealing with this issue are not working. Our society needs to implement new and effective laws and programs
Tuesday, May 5, 2020
Global Standards IFRS Case Study @Myassignmenthelp.com
Questions: Question 1 On 9 September 2015 Michel Prada, Chairman, IFRS Foundation Trustee gave a speech entitled The Success criteria of global standards. This outlined 3 areas for the success criteria of global standards namely:- A clear and supported purpose Global standards must be widely used and applied consistently Global Standards must deliver benefits A copy of this speech is available on SunSpace VLE. Required In the conclusion he stated that In summary, evidence shows that all three criteria for global accounting standards are being met. Critically evaluate this conclusion. Question 2 By using the regulatory discussions and relevant international accounting standards (IASs) which are taught in the module APC311, you are required to provide a critical evaluation of the following area of financial reporting. Accounting for Noncurrent Assets looking at the specific area of depreciation Answers: Answer 1: Global Standards or standards for Financial Reporting or IFRS is a set or group of guidelines on how a firm presents and prepares its accounting information or the results of all its transactions and statements of its assets and liabilities. The history of the project of implementing the international financial reporting standards has its way back to 15 years when the project of establishing and implementing the international financial reporting standards was added to the agenda of IFRS. The foundation for IFRS was established to develop the set of standards which ensure preparation of globally accepted, understandable, accountable and highly standardized financial statements. (Barnier, , Hill, 2014) International financial reporting standards were developed with a clear purpose of bringing efficiency in the money markets all over the world through transparent financial reporting. The transparent accounting through these standards increases and develops trust among the stakeholders and brings stability in the worldwide economy. It enhances the sustained quality of the preceding standards by including accounting rules that the global stage on accounting accepts. This fosters trust among the stakeholders, economists, corporate by ensuring stability and growth in the world economy. The basic aim of the standards is to provide clear and true picture regarding the capital and money that the investors and other market participants provides to the market. Further, these standards has the purpose of ensuring the management accountability and providing information to the regulators so that they can strengthen the regularity and compliance in the global markets to build and create more tru st among the investors and can assure the compliance of various rules and regulations that the market is bound to comply. (Barnier, Hill, 2014) Further, international financial reporting standards help investors to analyze and study the market, thereby, creating opportunity to identify risks which prevails in the market which ensures and results in allocation of capital in an efficient manner. The implementation of standards that are accepted on the global platform by the stakeholders, authorities, investors helps in reducing the international reporting cost and breaking down the limits of the territorial markets and providing the privilege of investing and financing in a market which is global and limitless with vast opportunities of creating wealth and enhancing growth. International financial reporting standards provides direction for measuring the financial performance of the company and these standards are a reliable measure to make comparisons in the financial performance and due to the explicit feature of standard accounting across the globe, it also lowers the cost of capital. International financial reporting standards were developed with a view to bring the financial reporting on the global platform and to a large extent, the objective has been met. The international data shows that more than 80% of the countries have adopted IFRS and the adoption is not voluntarily, rather it is compulsorily. The remaining few are on the way to adopt these standards and furthermore, in some countries, companies with a perspective of being global have commenced their reporting on the basis of the international standards globally. If we come to examples, then Japanese Companies forming 20 per cent of the Japanese capital market have officially announced their plans to adopt international financial reporting standards. Further, India has compulsorily and legally applied usage of Indian Accounting Standards (Ind-AS) by all the listed companies from the year 2016. Ind-AS are locally developed accounting standards which are fully aligned with international financial reporting standards, thereby, replacing the previously used Accounting Standards (AS). In China, Chinese Companies forming 20 per cent of the Chinese capital market has officially announced their plans to adopt international financial reporting standards; the advantage of dual listing in the Hong Kong was one of the reasons behind this adoption. Further, United States is the largest overseers of the IFRS complied financial statements of a large number of foreign investors which are reported to United States Securities and Exchange Commission and U.S., since inception of the standards has been a supporter of Japanese Companies forming 20 per cent of the Japanese capital market have officially announced their plans to adopt international financial reporting standards implementation. Thus, the globe will pretty soon be completely shaded with the colour of IFRS compliant countries. (Barnier, Hill, 2014) Most of the reviewers during the whole process of transition to the implementation of global standards for financial reporting have a positive attitude towards the standards. The enhanced quality and greater consistency in financial reporting standards have been of benefits to both the companies and the investors. IFRS have always been helpful to the European investors and these standards provide encouragement to the remaining jurisdictions. The limitations that may arise in the implementation of international financial reporting standards are that the cost of transition to IFRS is huge and the benefits of the transition will not be seen immediately, rather, it will be seen at a later point as the harmonization and consistency of the standards will take time. Further, when it comes to application of international financial reporting standards to the small and medium entities, they will not be largely benefitted as these entities will be hit by large transitional cost and will need expert manpower to sustain the changes and the consistency in the reporting arising out of implementation of these standards. Further, it will be difficult for the companies to absorb the huge transitional cost. (Rafael, n.d.) The other issues involved are non-recognition of extraordinary loss or gain and the accounting of assets and liabilities on fair value basis. Adoption of IFRS will result in the monopoly of International Accounting Standards Board as the sole body of structuring and implementing accounting standards. Michel Prada was correct in concluding his speech concluding that the international financial reporting standards have met the criteria for adoption as global standards as: The worldwide demand of a set of standards that are global and common for all the countries for financial reporting have been fulfilled by implementation of global standards. The purpose of similar and a group of standards for international companies have been met and the desire of the reduced capital and reporting cost has been fulfilled. The clear and stated purpose of a market with efficient capital allocation and a common economic platform which could help in a more trustworthy environment of finance and a stable and growing money market with the ability of raising capitals cross border due to proper transparency and compliance fulfilled environment has been met. European market has seen tremendous growth with much increased number of foreign investors increasing the market base and capitalization. The initiative for commitment to convergence has made the existing standards compatible and the work is more coordinated and the financial information is aligned with the global standa rds. (Prada, 2015) International financial reporting standards are the guidelines that have gained tremendous success in a very short time. These standards have been adopted by a large proportion of companies. Many countries have seen the promising results in the interest of their industries, investors from the implementation of IFRS. All the international authorities and regulatory have already shifted to international financial reporting standards for promoting this standard platform of financial reporting. Countries have established mechanisms for adoption of international financial reporting standards either formally through national law or through legislative and regulatory authorities or through voluntarily or individual jurisdiction of the company. Some have introduced this convergence either as a compulsion or some have introduced the adoption over a transitional period. Review reports have showed that the compliance mechanisms should ensure that the financial statements should be in full compl iance with the standards. The countries which have not adopted the standards are responding the assertions and the variations that they come through the adoption of international financial reporting standards as single set of financial standards. The IFRS should be seen with hopes and intentions. As per the data of IFRS foundation, the companies which have adopted international financial reporting standards as their reporting standards contribute to the worlds gross development product to the extent of 56 per cent. (Prada, 2015) The benefits of adopting International Financial reporting standards have been seen by various developed economies of the world and the world as a whole, the adoption has improved the economic networks and the direct benefits, and the direct benefits that are accruing due to adoption are both in the form of economic and political value, the capital flows and the trade has become more globalized and flexible. It has become easy for market participants and the investors to understand analyze and study financial statements that are similar and standardized. The adoption of IFRS attracted huge amounts of cross border investments in various economies, ranging to the extent of $23.5 trillion. However, it has been seen that countries which are culture sensitive in trades are much likely to adopt global standards, like if the countries with which they trade usually, then the country is much keen to adopt these standards. Evidences shows that the adoption of international financial reporting standards has improved the citizen wealth, international harmonization in financial information and the governance policies and lowered the auditing cost. (Prada, 2015) Answer 2: Non current assets, often termed as long term assets are the assets which an organization expects to hold for a period exceeding one year and which is of economic benefits to the organization and which is not held for sale and which is not expected to be converted to cash within one year. The assets whose full value will not be realized in one accounting year are also termed as non current assets. However, non current assets are not exclusively defined; non current assets have been given a residual definition in International Accounting Standard 1: The presentation of financial statement. The explicit property which distinguishes any asset as current or non current is that any asset which is a part of a normal operating cycle would never be considered as non current asset even if such asset is held for a period of more than 12 months or period beyond the reporting period. Further, this classification of asset can take place on the basis of nature of usage and the nature of business, the owner of the asset carries on, for example, office furniture owned by automobile distributor is a non current asset while if similar furniture will be owned by a manufacturer of furniture, it will be classified as inventory. Non current assets are assets which are permanent in nature and which are expected to produce benefits for the organization. (Accounting Tools, n.d.) For the purpose of accounting, non current assets are basically classified into two parts, out of which one part is the accounting for property, plants and equipment which are expected to provide future benefits, which are a form of non current assets only and the second part is the accounting for non current assets held for sale or disposal. International Accounting Standard 16 itself defines the equipments, plants and properties that are held for production or future benefits and the benefits are expected to arise for more than one period. (Deloitte, n.d.) During the initial phase of a non current asset, the asset is accounted for and recorded at cost in the financial statement, where cost includes the purchase price of the asset, the directly attributable cost of the asset and the costs incurred to install the asset, to bring it into a condition where it can be put to use and all the taxes, duties which have been paid and which are non refundable in nature. Direct attributable costs are the costs which will not be incurred in case the asset is not brought into the existence. Some examples of such cost are installation cost, site preparation cost, delivery costs, set up costs and cost of any professional to be hired for running the asset. (Deloitte, n.d.) Subsequently, the non current asset may be evaluated and accounted for at the value obtained by using any of the two alternative approaches which are the cost approach or the revaluation approach. However IFRS 5, the assets which are held for disposal will not be depreciated and will not be accounted by any of the two alternative approaches mentioned above, i.e., the cost approach or the revaluation model. Further, such assets will be shown separately. Such assets will be accounted in the disposal group if the asset is available for sale and the organization is committed to sell the asset. All the classification, presentation, measurement stated in IFRS 5 also applies to non current assets. (Deloitte, n.d.) Any asset is depreciated over the life of the asset as per International Accounting Standard 16. Depreciation is the difference between the cost of any asset and the residual value of the asset, which is systematically allocated over the effective life of asset where effective life of the asset is the expected life of the asset over which an asset will produce economic benefits for the entity and the residual value is the estimated value which an asset is expected to recover if the asset is sold at the current point of time after deducting the cost of disposal of the asset. Depreciation is a non cash expenditure which symbolizes the economic consumption of the asset over its effective life. The method of depreciation should be such that ensures systematic allocation of consumption of economic benefits over the life of the assets. Para 62 of International Accounting Standard 16 provides a variety of method of depreciation. (Deloitte, n.d.) The assets which are to be depreciated are to be grouped under same classification, like roof, parking lots shall be grouped under building and engines, frames shall be grouped under aircraft. The assets which cannot be grouped significantly may be grouped together and depreciated together. The depreciation method can be selected on the basis of the pattern in which the economic benefits will flow to the entity. The method of depreciation may be the straight line method, reducing balance method and the usage method. In the straight line method of depreciation, the asset is expected to produce uniform benefit throughout the life of the asset. The amount of depreciation under this method is calculated by dividing the difference between cost of asset and the residual life of asset by the effective life of the asset. Reducing balance methods is somewhat similar to the life cycle of the product where the benefits arising from a product shrink as the time passes; similarly, under reducing balance method, the depreciation claim is higher in initial years and it lowers as the time passes. This method of depreciation is applied by using a percentage rate which is applied to the cost of the asset to work out the amount of depreciation. The usage method of depreciation uses the units of output to determine the claim of depreciation to be accounted for. (Deloitte, n.d.) Non Current Assets Accounting: The accounting for non current assets as per the global standards is under the scope of the following reporting standards: IFRS 5 governs the assets held for disposal and discontinuing operations which defines the non current asset and provides accounting for the assets which are available for sale. (Deloitte, n.d.) International Accounting Standard 16 covers property, plant and equipment within its purview which states that these assets are also non current asset and provides for the accounting of any asset both initially and subsequently and depreciation charge on such assets. (Deloitte, n.d.) International Accounting Standard 23 covers borrowing cost and states that the cost of borrowing for financing any asset will be covered in the cost of that asset. International Accounting Standard 36 regarding impairment of assets which provides for impairment of value of any asset which is held for disposal or where the going concern assumption is violated, i.e., the value of the asset is reduced to the recoverable amount. (Deloitte, n.d.) International Accounting Standard 20 for Government Grants which provides for reducing the carrying amount or the book value of any asset if any grant by government or any other organization is received against such asset. (Deloitte, n.d.) Recognition and measurement: Any item shall be recognised as non current asset if such item is expected to provide economic benefits to the entity for a period more than one accounting period and the risks and rewards from the assets are expected to arise only to the entity and such asset is owned by the entity. (Deloitte, n.d.) Initial Recognition and Measurement of Non Current Asset: Cost of Purchase xxx Add: Direct attributable Cost (Installation Cost Site Preparation Cost, and Professional Fees) xxx Add: Cost of restoring the site xxx Less: Government Grant/ Subsidy xxx Cost of Asset xxx The Asset will be initially recognised at the cost arrived as above. Subsequent Recognition and Measurement: Once the asset has been recognised, then the asset will be recognised at the carrying value, i.e., the value at which the asset has been initially recognised deducted by the incidental impairment and depreciation calculated by any of the following suitable method selected by the entity: Straight Line Method: Depreciation = Cost of Asset Residual Value Life of Asset Reducing Balance Method: Depreciation = Value of Asset or Value of Group * Rate of Depreciation Usage Method: Depreciation: Value of Asset * Number of Units produced by the asset Total number of units asset is expected to produce Further, if the revaluation method is opted for subsequent recognition of the asset, then the recognition of the asset should be at the fair value, if the fair value can be reliably estimated and the revaluation gain should be credited to equity and the revaluation loss shall be recognized as an expense. (Silivia, n.d.) De-recognition of the Asset: The assets are de-recognised when the assets are expected to provide no economic benefits to the entity and the asset is disposed off. The gain or loss thereby arising is recorded in the income statement. (Silivia, n.d.) Disclosures: International Accounting Standard 16 provides for the following disclosures (Silivia, n.d.): The basis on which the carrying amount is measured Depreciation method Expected life of the asset Accumulated Depreciation Impairment Loss, if any Reconciliation of the carrying amount at the beginning and the end of the period. References: Prada, M, September, 2015, Introductory remarks: The success criteria of global standards, Viewed on 10/01/2016, https://www.ifrs.org/Alerts/Conference/Documents/2015/Michel%20Prada%20speech%20Eurofi-Sept%202015-FINAL.pdf Prada, M, September, 2015, successful criteria of global standards, Viewed on 10/01/2016, https://www.iasplus.com/en/news/2015/09/prada Barnier, MM, Hill, LJ, October, 2014, IFRS, Viewed on 10/01/2016, https://ec.europa.eu/internal_market/consultations/2014/ifrs/docs/contributions/individuals-and-others/ifrs-foundation_en.pdf Rafael, C, n.d., Challenges of IFRS Adoption Amongst SMEs, Viewed on 10/01/2016, https://www.academia.edu/8052302/CHALLENGES_OF_IFRS_ADOPTION_AMONGST_SMES_IN_NIGERIA Accounting Tools, n.d., Non Current Assets,Viewed on 11/01/2016, https://www.accountingtools.com/noncurrent-asset Deloitte, n.d., IFRS 5 Non-current Assets Held for Sale and Discontinued Operations, Viewed on 11/01/2019, https://www.iasplus.com/en/standards/ifrs/ifrs5 Deloitte, n.d., IAS 16 Property, Plant and Equipment, Viewed on 11/01/2016, https://www.iasplus.com/en/standards/ias/ias16 Deloitte, n.d., IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Viewed on 11/01/2016, https://www.iasplus.com/en/standards/ias/ias20 Deloitte, n.d., IAS 36 Impairment of Assets, Viewed on 11/01/2016, https://www.iasplus.com/en/standards/ias/ias36 Silivia, M, n.d., IAS 16 Property, Plant and Equipment, Viewed on 11/01/2016, https://www.ifrsbox.com/ias-16-property-plant-and-equipment/
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