LPN Essay Examples - Focus on Five Key Factors to Make a Successful Essay

LPN Essay Examples - Focus on Five Key Factors to Make a Successful EssayThe question that most students are asking themselves after taking the LPN entrance essay samples is how to make it in this field. The fact is that the trend is still on the up in popularity. This means that not only will there be many more applicants to this college but also you can get better of a chance to get accepted to this college with proper preparation and even better chances to get a position in your chosen profession.LPN admissions essays are no different from other colleges. The theme of the essay is going to be pretty much the same as what every other applicant will submit. The biggest difference though is that unlike every other student applying for admission, your subject is going to be tougher. What makes this harder for you is the fact that there are a lot of people who are desperately vying for the same jobs as yours.The truth is that the major thing that you can do is go ahead and focus on the se five possible areas of your subject. What I am going to show you in this article is that you can completely understand the 5 main points which are going to help you in creating an amazing essay.People out there are more concerned about their dream careers than anything else. It would be truly great if you can get to take this kind of role in your life. However, you must understand that some people are so insecure that they are afraid to go ahead with their goals in life, therefore they tend to focus on one or two areas while the rest of their life is ignored.One of the things that you need to do when you go through the college entrance essay samples is to focus on your strengths, skills and personality. You need to know that there are different people out there that focus their entire attention on one particular area such as their job, education or hobbies.All these areas will be discussed in detail while you write these essays but the more you talk about one aspect the more you will feel insecure and you will lose out on that person's interest. This is the reason why when you come to write these essays you should find out who your potential candidate is.Since you are really interested in your subject and you want to focus on it, this is the time when you need to focus on the 5 key factors to make a successful LPN entrance essay samples. This way you can give your best to them.

The Different Branches of Yoga Essay - 750 Words

The Different Branches of Yoga In ancient times yoga reffered to as a tree, a living thing with roots, a trunk, branches, blossoms, and fruit. Hatha yoga is one of six branches; the others include raja, karma, bhakti, jnana, and tantra yoga. Each branch have its own characteristics and function represents a particular approach to life. Some people may find one particular branch more better than another. However, it is important to note that involvement in one of these paths don’t preclude activity in any of the others, and in fact you’ll find many paths naturally overlapping. Raja yoga means royal yoga, raja means royal and meditation if the focal point of this branch of yoga. This approach†¦show more content†¦The path of bhakti provide us with an opportunity to cultivate acceptance and tolerance for everyone we come into contact with. Jnana yoga, if we take bhakti yoga as heart than jnana yoga is yoga of mind. The approach for this yoga is most difficult but its most direct. It requires serious study with in the context of our western religious traditions, kabalistic scholars, Jesuit priests, and Benedictine monks epitomize jnana yogis. Tantra yoga is probably the most misunderstood yoga. This is the sixth branch of yoga which includes consecrated sexuality. You may already involve in one or more of these branches. Or maybe already a hatha yogi or yogini practicing posture with a teacher or by yourself. For example if u r helping volunteer for aids patient u r already in karma yoga. So these were the different branches of yoga so now I will go ahead and explain different types of yoga which as follows: One who follows the path of yoga is yogi or yogin. There are many different types of yoga. Ananda yoga, anusara, ashtanqa yoga, buckram yoga, integral yoga, Iyengar yoga, Kripalu yoga, Kundalini yoga, power yoga Sivananda yoga, viniyoga. Iyengar yoga is the mostly common yoga, was created by B.K.S. 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Advanced Financial Accounting Revaluation of Money

Question: Describe about the Advanced Financial Accounting for Revaluation of Money. Answer: 1a. Date Particulars Amount Amount Revaluation of Machinery 07-01-15 Impairment Loss A/c Dr. 100,000 Accumulated Depreciation A/c. Dr. 100,000 To, Machinery A/c 200,000 30/06/2016 Depreciation A/c Dr. 50,000 To, Accumulated Depreciation A/c 50,000 Income Statement A/c Dr. 150,000 To, Depreciation A/c 50,000 To, Impairment Loss A/c 100,000 Impairment Loss A/c Dr. 100,000 To, Accumulated surplus A/c 100,000 In accordance with the paragraph 15 of AASB 116, the actual asset value could be evaluated with the help of machinery evaluation. In addition, paragraph 29 of AASB 116 states that the organisation needs to present the cost model used to value the asset. Furthermore, the paragraphs 73-79 of AASB 116 deal with the change in depreciation, which needs to be presented in the annual report (Aasb.gov.au, 2016). 1b. Adjustment for Unrecorded Expenses: Date Particulars Amount Amount 07-05-16 Outstanding Repairs A/c Dr. 17500 Deferred Tax Asset A/c Dr. 7500 To, Bank A/c 25000 30/06/2016 Retained Earnings A/c Dr. 17500 To, Outstanding Repairs A/c 17500 30/06/2016 Income Tax Payable A/c Dr. 7500 To, Deferred Tax Assets A/c 7500 The above journal entries are passed to comply with the paragraph 7 of AASB 116 to provide accurate figures in the annual report of the organisation. Additionally, the paragraphs 67-72 of AASB 116 represent the treatment related to outstanding repairs to be included while preparing the financial statements (Aasb.gov.au, 2016). 1c. In this scenario, Rainyday could not pass journal entries for share devaluation, since the investment on Bobsmith iss yet to be sold. Henceforth, the organisation has not suffered from any loss, which could be recorded in the form of journal entries or adjustments (AASB, 2016). As per the AASB standard, share sale is primarily taken into account under capital gain or loss, in which adjustments could be made after conduction of the share sale. 1d. Bad Debt Date Particulars Amount Amount Provision for Doubtful Debts A/c Dr. 900000 To, Bad Debt A/c. 900000 Bad Debt A/c Dr. 900000 To, Income Statement A/c. 900000 The above journal entries and adjustments are developed to comply with the paragraph 3 of AASB 137 (Aasb.gov.au, 2016). Thus, with the help of these entries and adjustments, the financial statements could be prepared accordingly. 2. In the Books of Sunny Ltd. Journal Entries Date Particulars Amount Amount 31/01/2016 Bank A/c Dr. 18930000 To, Share Application A/c 18900000 To, Share Option A/c 30000 (Applications for shares) Share Application A/c Dr 18900000 Share Option A/c Dr. 30000 To, Share Capital A/c 18012000 To, Share Allotment A/c 900000 To, Profit on Option A/c 18000 (Allotment from shares and profit from option) 02-12-16 Share Allotment A/c Dr. 6000000 To, Share Capital A/c 6000000 (Allotment of 6,000,000 shares) 03-12-16 Bank A/c Dr. 5080000 Calls-in-Arrear A/c Dr. 20000 To, Share Allotment A/c 5100000 (Amount received at allotment) 20/03/2016 Share Capital A/c Dr. 80000 To, Calls-in-Arrear A/c 20000 To, Share Forfeiture A/c 60000 (Forfeiting of shares) 04-05-16 Bank A/c Dr. 74000 Share Forfeiture A/c Dr. 60000 To, Share Capital A/c 80000 To, Profit on Forfeiture A/c 54000 (Share reissue) Cost of Re-Issue A/c Dr. 3600 To, Bank A/c 3600 (Expenses of reissue paid) 3a. Calculation for Current Tax Liabilities Particulars Amount Amount Accounting Profit Before Tax 190750 Add: Depreciation on Equipment: Taxable Amount 60000 Accounting Amount -40000 20000 Depreciation on Motor Cycle: Taxable Amount 12000 Accounting Amount -15000 -3000 Government Grant -30000 Entertainment Expenses 4500 Prepaid Insurance -3000 Rent Payable 6000 Taxable Profit Before Tax 185250 Difference between Book Value Taxable Value 5500 Deferred Tax Liability 1650 Current Tax 57225 Deferred Tax Worksheet Particulars Book Value Taxable Value Difference Deferred Tax (Assets/Liability) Equipment 400000 400000 Less : Depreciation 40000 60000 Net Value 360000 340000 20000 6000 Motor Cycle 60000 60000 Less : Depreciation 15000 12000 Net Value 45000 48000 -3000 -900 3b. In the Books of Blaze Ltd. Journal Entries Date Particulars Amount Amount 30/06/2016 Profit Loss A/c Dr. 58875 To, Provision for Income Tax A/c 57225 To, Deferred Tax Liability A/c 1650 (Charged tax liability) Deferred Tax Assets Dr. 6000 To, Revenue Reserve A/c 6000 (Increased reserves by adding Tax assets) Revenue Reserve A/c Dr. 900 To, Deferred Tax Liability A/c 900 (Decreasing the reserves by deducting tax liability) 4. In the Books of Sunshine Ltd. Journal Entries Date Particulars Amount Amount 07-01-13 Equipment A/c Dr. 800000 To, Bank A/c 800000 (Equipment bought) 30/06/2014 Depreciation A/c Dr. 152000 To, Equipment A/c 152000 (Depreciation charged on equipment) Income Statement A/c Dr. 152000 To, Depreciation A/c. 152000 (Depreciation charge adjusted with the income statement) 07-01-14 Equipment A/c Dr. 82000 To, Revaluation Surplus A/c 82000 (Inclusion of valuation hike in revaluation surplus) 30/06/2015 Depreciation A/c Dr. 136000 To, Equipment A/c 136000 (De[recitation charged on equipment) Income Statement A/c Dr. 136000 To, Depreciation A/c 136000 (Depreciation charge adjusted with the income statement) Revaluation Surplus A/c Dr. 82000 To, Income Statement A/c 82000 (Inclusion of valuation hike in revaluation surplus) 30/06/2016 Depreciation A/c Dr. 136000 To, Equipment A/c 136000 (Depreciation charged on Equipment) Income Statement A/c Dr. 136000 To, Depreciation A/c. 136000 (Depreciation charge adjusted with the income statement) 06-01-16 Loss on Revaluation A/c Dr. 48000 To, Equipment A/c 48000 (Subtraction of valuation fall in revaluation surplus) 30/06/2016 Depreciation A/c Dr. 18000 To, Equipment A/c 18000 (Depreciation charged on Equipment) Bank A/c. Dr. 390000 To, Equipment A/c 382000 To, Profit on Sales A/c 8000 (Inclusion of profit from bank revaluation) 5a. Calculating the Impairment Loss Cinema DVD Sales Assets: $ Amount $ Amount Inventory 4,000 85,000 Furniture and fittings 250,000 35,000 Less: accumulated depreciation -45,000 -10,000 Electrical equipment 165,000 25,000 Less: accumulated depreciation -55,000 -15,000 Land and buildings 650,000 185,000 Less: Accumulated depreciation (buildings) -25,000 -6,000 Licence 25,000 - Goodwill 45000 15000 Carrying amount of cash generating unit 1,014,000 314,000 Fair Value, less, Cost of Sales 780000 318000 Value in Use 900000 290000 Recoverable Amount (Higher of Fair Value Value in Use) 900000 318000 Impairment Loss 114,000 0 Impairment Loss Exchange Goodwill 69,000 0 Apportionment of Impairment Loss, Exchange Goodwill Particulars Amount Percentage Amount Inventory 4,000 0.41% 284.8 Furniture and fittings 205,000 21.16% 14597.5 Electrical equipment 110,000 11.35% 7832.8 Land and buildings 625,000 64.50% 44504.6 Licence 25,000 2.58% 1780.2 Total 969,000 1 69,000 5b. In the Books of Movies Ltd. Journal Entries Date Particulars Amount Amount 30/06/2016 Impairment Loss A/c Dr. 69,000 To, Goodwill A/c 45000 To, Inventory A/c 285 To, Furniture Fitting A/c 14598 To, Electrical Equipment A/c 7833 To, Land Building A/c 44505 To, License A/c 1780 (Charged impaired loss from assets) Impairment Loss A/c Dr. 4000 Accumulated Depreciation A/c Dr. 6000 To, Land Building A/c 10000 (Deducting the impairment loss and accumulated depreciation) The entries pertaining to impairment loss have been framed in accordance with the paragraph 5 of AASB 136 (Amiraslani, Iatridis Pope, 2013). Thus, the exact amount of impairment loss has been represented to gain an overview of the financial disclosures of the organisation. References: AASB, C. A. S. (2016). Consolidated Financial Statements. Aasb.gov.au. (2016). Retrieved 27 August 2016, from https://www.aasb.gov.au/News.aspx. Amiraslani, H., Iatridis, G.E. Pope, P.F. (2013).Accounting for asset impairment: a test for IFRS compliance across Europe. Centre for Financial Analysis and Reporting Research (CeFARR).

The Corruption of Ambition free essay sample

The Corruption of Ambition The desire for some sort of vigorous achievement: the longing for power, wealth, honor, and fame push many people to do great deeds but can urge others to do murderous acts. Those who strive to do the unthinkable just to satisfy their ambition often create devastating disasters. William Shakespeare’s The Tragedy of Julius Caesar illustrates how ambition urges people to do atrocious deeds. The ambition Caesar carries lead the conspirators to question whether he is an absolute ruler; they fear that Caesar can potentially become a tyrant, so they plot to overthrow him.During the Lepercal festivities a soothsayer came to Caesar saying, â€Å"‘Beware the ides of March,’ [Caesar replies to all] ‘He is a dreamer, let us leave him. Pass’† (829). Caesar’s ambition to become the most powerful man he can be leads to him thinking nothing can happen to him because of his high status; making him ignorant. We will write a custom essay sample on The Corruption of Ambition or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Ignoring this warning is an example of how his ambition causes ignorance; his ignorance leads to his death. Later on, when Caesar sees Cassius, he says to Mark Anthony, â€Å"‘Let me have men about me that are fat, sleek headed men and such as sleep a-nights. Yond Cassius has a lean and hungry look; He thinks too much; such men are dangerous’† (835). Caesar prefers sluggardly, healthy men that do not think much over those who are lean, hungry men that think too much; in other words Caesar prefers dumb men over smart men Saying that lean people who think too much are dangerous men is an example of how Caesar’s ambition can be tyrannical. After Caesar was offered the crown, Brutus asks Casca â€Å"‘Was the crown offered him thrice? ’ [Casca replies] ‘Ay, marry, was’t, and he put it by thrice, every time gentler than the other; and at every putting by mine honest neighbors shouted’† (836).This could be interpreted as being an act of humility. However, the truth is that Caesar’s malicious ambition continues to be demonstrated each and every time he meditates on whether or not to put the crown down. If Caesar would have been offered the crown once more surely he would have acc epted; this would have resulted in a tyrant ruler. Ambition is the primary motivating factor for the conspirators to rise up and plot Caesar’s murder. Brutus has great ambition to do what he believes is just for the people of Rome; realizing Caesar can be a potential threat to this justice, Brutus joined the conspirators in their plot to kill Caesar.Alone, Brutus explains to himself why Caesar must die: â€Å"‘It must be by his death; and for my part I know no personal cause to spurn at him, but for the general good’† (Act 2 Scene 1 Lines 10-12). Brutus will do what he believes is right for the people; even putting Caesar to death. The death of Caesar will bring an end to a possible tyrant and an end to any possible danger to the people. After Caesar’s murder, Brutus tells the people that the reason that he rose against Caesar was, â€Å"‘Not that I loved Caesar less, but that I loved Rome more’â€Å"(Act 3 Scene 2 Line 22).This exemplifies how Brutus’ ambition makes him an untrustworthy man by betraying Caesar. His great love for the people creates ambition in Brutus; urging himsel f to do anything for the good of the people of Rome. Continuing his speech, Brutus says, â€Å"‘As Caesar loved me, I weep for him; as he was fortunate, I rejoice at it; as he was valiant, I honor him; but, as he was ambitious, I slew him. ’† (Act 3 Scene 2 lines 23-25) Brutus slays Caesar because he is ambitious without ever realizing he himself is ambitious. He dies believing he did what was right for the people.Although Brutus killed Caesar for the good of the common people, Cassius killed him because of his hatred and jealousy toward Caesar. The hatred and jealousy Cassius has for Caesar grows into ambition for his death. After a talk with Brutus, Cassius explains to himself how he will persuade Brutus to become part of the Conspirators, â€Å"‘I will this night, In several hands, in at his window throw, As if they came from several citizens, Writings, all tending to the great opinion That Rome holds of his name; wherein obscurely Caesar’s ambition shall be glanced at’† (Act 1 Scene 2 lines 11-16).By persuading Brutus to become part of the conspirators, Cassius would have a very honorable man supporting them. The people of Rome would see that Brutus is on the conspirator’s side and they also would be in favor of Caesar’s death. Speaking on the injustice of what is Caesar, Cassius tells Brutus, â€Å"‘Why, man, he doth bestride the narrow world Like a Colossus, and we petty men Walk under his huge legs and peep about To find ourselves dishonorable graves’† (833). The jealousy that possesses Cassius exemplifies his ambition to be equal to Caesar.The ambition within Cassius drives him to expose to Brutus the unrighteous side of Caesar; Cassius does this because he wants Brutus to join the conspirators in their plot to kill Caesar. Cassius continues a speech he hopes will push Brutus in the conspiracy: â€Å"‘Men at some time are masters of their fates. The fault, dear Brutus, is not in our stars But in ourselves, that we are underlings’† (833). Brutus was ultimately swayed into pursuing the murder of Caesar; it was all in the apparent na me of justice. However, the truth again, lay in the evil and self serving ambition exemplified throughout Shakespeare’s The Tragedy of Julius Caesar. Truly the many atrocious deeds demonstrated in The Tragedy of Julius Caesar are caused by the corruption of ambition. As ambition grows, the earnest desire for an achievement, honor, wealth, and power becomes a highly motivating factor in oneself. As Rebecca Miller once said â€Å"Ambition can be a disease, and it feeds on itself. †

Berlin Wall1 essays

Berlin Wall1 essays For twenty-eight years, the Berlin Wall separated friends, families, and a nation. After the second World War in 1945, the victorious Allies, the US, Britain, France, Russia divided Germany into four sectors, each under the control of an ally. The US, British, and French Sectors combined to form a democratic state, The Federal Republic of Germany, or West Germany. The Soviet sector became a communist state, The German Democratic Republic, or East Germany, on October 7, 1949. A barrier now separated east and West. Winston Churchill named this barrier the Iron Curtain. Even though Berlin lay deep within the Soviet sector, the Allies thought it best to divide this metropolis. Therefore Berlin was also divided into four sectors. Again the US, British, and French Sectors combined to form West Berlin. The Soviet sector became the East German capital, East Berlin.The governments of these two new countries were set up by the occupying forces, not the populous. Most of the residents of East Berlin and East Germany did not like the communist regime. In fact, most people were The Berlin Wall, though not part of the iron curtain, was a reminder of it. The wall was made of steel, cement, and barbed wire fences with traps and explosives. There were guard towers with machine guns and other weapons. It was almost impossible to cross this barrier without the communist government's permission. Conrad Shuman was a nineteen year old border guard when he witnessed families tearfully separated. He realized he was not protecting his country, but imprisoning its people. Three Days after the border was closed, he leapt to freedom. The people of East Germany became dissatisfied with the economic and political conditions of the German Democratic Republic (GDR). Private trade was outlawed, as was the ownership of private land. People were forced to work on collective state owned farms. There were food and su...

Reconciling and harmonising cultural conflict Assignment

Reconciling and harmonising cultural conflict - Assignment Example When diverse individuals hailing from different cultures must work together in the organisation,conflict is virtually an inevitable outcome.Especially in the built environment,team functioning and inter-dependency is absolutely critical in meeting deadlines, identifying problem-solving solutions to a variety of business problemsThe problem with establishing a team environment in which organisational members are representative of dissimilar cultures is that there may be disagreements about how to approach such conceptions as risk adoption, what is considered to be effective and appropriate communication style and language and even individual perceptions of political relativism regarding how power should be appropriately distributed amongst team members. In the role of manager or leader, it is necessary to reconcile such differences and establish a more cohesive and harmonised team ideology to achieve strategic, financial, efficiency or productivity goals. Not all conflict, of course, occurs between team members, but can also occur as a result of leadership and subordinate interactions. There are those in the organisation that will value a more aggressive and decisive leader whilst others want a more sensitive and compassionate leader to direct their activities. If the leader is not aware of their absolute importance in creating an environment where individuals are motivated and committed to following the leader, it is likely no conflict management strategy is going to be successful over the long-term. Reconciling and harmonising conflicts created by disparate cultural characteristics cannot occur within a proverbial vacuum, but requires direct strategy development and interaction by the leader to be successful. This essay identifies the potential catalysts for culturally-related conflict within the organisational model, inclusive of national customs related to ethnicity, attitudes associated with societal differences inherent within individuals hailing from diff erent international regions, and communications styles that vary from individual to individual. The essay further examines the role of leadership in isolating these problems and developing effective strategies for productive conflict resolution. To achieve successful conflict resolution and re-establish cohesive team-working, evidence suggests the manager/leader must first identify the drivers of cultural characteristics, consider the psycho-social needs of different cultures, facilitate greater cross-cultural knowledge with diverse team members and also consider the role of internal organisational culture and individual management beliefs and values as a potential vehicle by which such cultural conflicts occur. Why cultural problems develop In the built environment, there are employees and managers that maintain specialised knowledge that is not understood by all members of the organisation. Considering a construction or engineering project as two relevant examples, there are those that maintain what is referred to as tacit knowledge, defined as the knowledge held by only an individual that is exceptionally difficult to transfer to others as it typically involves specialised understandings created through experience or through education (Lam 2000). Special projects in the organisation require that those with tacit knowledge be able to effectively transfer this knowledge to others in order to establish a collaborative and effective team environment. Complicating this process of attempting to make tacit knowledge explicit is that many tacit knowledge holders maintain unique cultural characteristics that oftentimes stand in the way of effective knowledge conveyance. People hailing from different culture decode communications differently, related to their inherent characteristics and personalities driven by their regional cultures which significantly

Whether bear hunt should be permitted in New Jersey Research Paper

Whether bear hunt should be permitted in New Jersey - Research Paper Example The hunters are driven by thirst for blood and the profit garnered as federal and state agencies implement programs such as wildlife management that is designed to boost the numbers of black bear species. These programs help ensure that there are plenty of animals to be killed by hunters and consequently plenty of revenue from the sale of hunting licenses. My take on this is that such programs by the government should be replaced with those of creating better facilities to cater for these bears. With the implementation of the zoos, nature should be allowed to take its course through delicate balance of ecosystems which ensures their own survival if they are uninterrupted. Nature helps maintain this balance by killing the sickest and weakest individuals. Unusual natural occurrences cause overpopulation as natural processes work towards stabilizing the group. Starvation and disease are tragic, but they are nature's ways of ensuring that strong, healthy animals overcome and healthy, str ong animals survive and uphold strength level of the rest of their herd or group. Shooting an animal because it might starve or become sick is arbitrary and also destructive thus ought to be stopped. This activity is disturbing to both the citizens and the bears themselves. On noticing they are being trailed, the bears can choose to be vicious Hunting accidents destroy property and can injure, cows, dogs, cats, hikers, and other hunters as well. Secondly the bears might choose to get into the residential attacking innocent people who are unaware resulting to havoc and deaths, destruction of property insecurity and tension. A way to keep black bear populations in balance in New Jersey would be to ensure that free-roaming, healthy wildlife are never artificially fed by the wild or tamed and these should be applicable to other wild animals. Animals that are artificially fed lose their fear of humans and begin to approach residents as well as hunters. Feeding also causes animals to bree d at an accelerated rate, resulting in more animals. The more animals you have in small areas, the more the likely hood they will be perceived as overpopulated or as a nuisance, especially when they start to eat fish, damage gardens, or defecate on sidewalks and many people