Cyber Bullying A Consistent Problem For Young People...

Cyber-Bullying For decades, physical bullying has been a consistent problem for young people attending school. Yet the growth of the Internet has redefined how students pick on one another. Cyber-bullying has become one of the most difficult issues to resolve in our society. Cyber-bullying can come in many forms. Cyber harassment, for example, refers to repeated hurtful emails, text messages or instant messages. Another form of cyberbullying is impersonation, in which cyber-bullies pretend to be their victims online in order to sully their victims reputations. Cyber denigration occurs when a cyber-bully spreads derogatory or untrue information about someone online, or digitally posts an embarrassing or altered photo or video of that person. (Prosecuting Cyberbullies) The bully can remain anonymous while behind a computer screen because many social media websites allow people to make up fake user ids and many bullies tend to give false information while registering for these sites. A bout 20% of more than 4,400 11–18-year-olds surveyed by the Cyberbullying Research Center in 2010 reported having been cyberbullied at some point in their lives. About 20% also admitted to having cyberbullied someone else. The survey found that cyber-bullying is a growing problem because of the increasing frequency with which students use the Internet and cell phones to do homework and socialize. (Prosecuting Cyberbullies) The person being bullied will feel alone, powerless, different,Show MoreRelatedThe Importance Of High School Experience1647 Words   |  7 PagesEveryone has had a general High School experience, or has been homeschooled, because it is the law. â€Å"The American high school, an institution with which most adults in the United States have at least a passing familiarity, has existed in largely the same form for the past 150 years, enduring continuing struggles to determine its form and function. Yet, despite such struggles, it goes about its primary duty o f educating the young citizens of our nation.† (Erb). It is 4 years long, and starts fromRead MoreSupporting Positive Behaviour Essay1663 Words   |  7 PagesUnit 209 - Support Children and Young People’s Positive Behaviour Assignment overview Introduction This assignment is intended to provide evidence of a candidate’s knowledge, understanding and skills required to support positive behaviour of children and young people. By completing all tasks within the assignment the candidate will provide evidence that meets the Learning Outcomes and assessment criteria of Unit 209 - Support Children and Young People’s Positive Behaviour Tasks ThereRead MoreSupport Inclusion And Inclusive Practices2271 Words   |  10 PagesBe able to support inclusion and inclusive practices in work with children and young people. Explain what is meant by inclusion and inclusive practices. Inclusion is simply to be â€Å"included†. Inclusion is used to ensure that people with disabilities and needs are not restricted from activities and tasks due to this. Inclusion is about valuing all individuals and giving them a fair chance to be included without discrimination, inclusion should also include children from disadvantaged groups, of allRead MoreTda 2:2 Safeguarding the Welfare of Children and Young People5741 Words   |  23 PagesTDA 2.2: Safeguarding the welfare of children and young people Know about the legislation, guidelines, policies and procedures for safeguarding the welfare of children and young people including e-safety. The concept of safeguarding, which works to protect children, has only been developed in the last 50 years. The need for improved legislation has been highlighted by high- profile cases, such as the death of Maria Colwell in 1973 and, more recently, Victoria Climbià © in 2000. These cases shockedRead Moretda 2.2 safeguarding the welfare of children and young people6393 Words   |  26 PagesTDA 2.2: Safeguarding the welfare of children and young people 1. Know about the legislation, guidelines, policies and procedures for safeguarding the welfare of children and young people including e-safety. To be able to understand what ‘safeguarding’ means you must first understand what ‘child protection’ is. Child Protection = is the process of protecting children/young people who are suffering or who is at risk of suffering significant harm as a result of abuse or neglect. Read MoreChild Care Level 35400 Words   |  22 PagesUnit/Title †¦. Assignment 2 Outline current legislation, guidelines, policies and procedures within own uk home nation affecting the safeguarding of children and young people? These are the laws to safeguard children: The children act 1989, The children act 2004, Child care 2006, Every child matters, Working together to safeguard children, The human rights act 1998, It might be difficult to accept but every child can be hurt, put at risk or harm or abused, regardless of their age, genderRead MoreUnderstanding Truancy Problem from Various Perspectives5703 Words   |  23 Pagesof the Problem 2 2.0: Motives and Goals 6 3.0: Research Question and Objectives 6 4.0: Literature Review 7 5.0: Research Strategies 10 6.0: Concepts 11 7.0: Data Sources, Types, and Forms 13 8.0: Selection of Data Sources 13 9.0: Data Collection and Timing 14 10.0: Data Reduction and Analysis 14 11.0: Problems and Limitation 19 12.0: Conclusion 20 13.0: References 25 14.0: Interview Question 27 UNDERSTANDING TRUANCY PROBLEM FROM VARIOUS PERSPECTIVES. A CASE STUDY IN A SELECTED SCHOOL IN PENANGRead MoreUnderstanding Safeguarding of Children and Young People4542 Words   |  19 Pages------------------------------------------------- Understanding safeguarding of children and young people For those working in the adult sector Unit 516 Understand safeguarding of children and young people (for those working in the adult sector) 1 Understand the Policies, Procedures and Practices for safe working with children and young adults Firstly before any legislation that a child is assessed under, an assessment has to be carried out to ascertain the following: * Gathering of informationRead MoreSafeguarding Children3646 Words   |  15 PagesUnit 69 – Understand safeguarding of children and young people for those working in the adult sector (Level 5) Explain the policies, procedures and practices for safe working with children and young people. Policies and procedures are set in place to not only protect children and young people but also adults who work with them. It is vital that all professionals follow safe working practices to ensure that not only children are protected but also themselves. I have chosen to talk about inRead MoreLevel 5 Health an Social Care Essay6598 Words   |  27 PagesUnit 16 Understand Safeguarding of Children amp; Young People (for those working in the adult sector) and Unit 14 Safeguarding and Protection of Vulnerable Adults Assignment Unit 14 AC1.3 Unit 16 AC 1.1 in the table below explain the following legislation and guidance in respect of safeguarding adult’s children and young people. Legislation/policy/best practice guidance | Summary | Safeguarding Vulnerable groups Act 2006 | Safeguarding Vulnerable Groups Act 2006 restricts contact between

Young People Commit Crime And Juvenile Delinquency

Introduction Youth crime and juvenile delinquency are very sensitive issues that are a concern in every society. The thought of criminalising people who are not even considered adults yet, and are not fully mature in cognitive development is a troubling issue. Yet, many societies are faced with the problem of young people committing crime. Many criminal justice systems around the world have schemes for juvenile delinquency and legal repercussions for the failure of young people to comply with the law. In an effort to appreciate these schemes, several theories have attempted to explain why young people commit crime. The labelling theory is a very interesting one, as it explains youth crime in terms of society’s expectations and standards, as opposed to assessing exactly what motivates young people to commit crime. It does give a unique perspective to the explanation of juvenile delinquency, but it is lacking in many regards. The theory will be introduced, and its main arguments will be put forward; it will then be evaluated against the realities of the youth justice system in order to appreciate what explanations it has to offer. Its limitations will then be considered, and other theories which might take it further to give a more holistic picture of the reason for crime amongst young people will be suggested before a conclusion is reached. The Labelling Theory: An Overview The Labelling Theory is a distinct one, as rather than focusing on the individuals committingShow MoreRelatedCauses and Solution of Juvenile Delinquency in America Essay1726 Words   |  7 Pagesâ€Å"Nearly every year the FBI arrests more than 3300 young adults under the age of 18† (Khan).Juvenile delinquency can be caused by the influence gangs,bullying, and bad parenting. This topic caught my attention because there a lot of kids getting arrested each year for crimes committed and kids getting involved in gangs, also kids getting access to weapons,drugs, or getting bully by other people. However juvenile delinquency can be prevented by offering bullying prevention, violence prevention curriculumsRead MoreJuvenile Delinquency in the United States1585 Words   |  6 PagesJuvenile Crime Statistics Wendy R Swartz Keiser University Abstract: In this document, the topic of juvenile delinquency in the United States is thoroughly examined. Approximately 1.5 million minors (those are citizens who are under the age of 18) are arrested for criminal activity each year in the US. These juveniles are arrested for a variety of crimes; everything from petty vandalism and loitering to prostitution, drug dealing, and even murder. Of these, 70% of offenders will be tried andRead MoreJuvenile Delinquency Essay1646 Words   |  7 PagesA juvenile delinquent offense is an act committed by a juvenile for which an adult would be tried at a criminal court. New statistics give an alarming picture: juvenile delinquency is higher as never before. According to the census bureau, in 2008 there were 1,653,000 recorded delinquent offenses in the United States. This is a 23.6% increase from 1990 when 1,337,000 delinquent offenses occurred. Today, a lot of people demand lowering the age of criminal responsibility and draconian penalties (JensonRea d MoreJuvenile Delinquency And The Social Control Theory940 Words   |  4 PagesJuvenile delinquency is very prevalent especially among adolescents because studies have shown that during the time of adolescence that is when delinquency tends to increase and once adolescence has passed at about 17 years of age then it tends to decrease (Adolescent Delinquency, 2002). There are many factors that can contribute to the increase of delinquency during adolescence, some of the factors can be personality, mental disorders, genetics, economic status, environment, family, and cultureRead MoreIntroduction: There are many theories that attempt to explain the phenomenon of juvenile1000 Words   |  4 PagesIntroduction: There are many theories that attempt to explain the phenomenon of juvenile delinquency and the factors that cause it. There is, and has been, a great amount of young people who engage in delinquent behavior throughout the nation and worldwide. What exactly is the catalyst that incites these young people to commit crime and stray from the ethical norm established in society? Are all youth susceptible to the temptation of deviant behavior or is it just some? Theories suggest differentRead MoreJuveniles Getting Adult Jail Sentences: A Persuasive Essay1526 Words   |  6 PagesJuveniles getting Adult Jail Sentences Should juveniles get adult jail sentences? In todays society juvenile offenders are facing the law to full force, in two court systems. Not only are they tried in the juvenile justice system, but also charged as adults. The issue of charging juveniles as adults has stirred various views owing to the violent crimes committed by the young offenders. Politicians comment that the best solution is to lock up juvenile offenders for a long time and ignore rehabilitationRead MoreThe Legal System Of School1438 Words   |  6 PagesThrough the seventeenth and eighteenth century, multiple developments that occurred in England aided in the advancements and recognition of children’s rights. Over time, these advancements affected the juvenile legal system as it emerged in America. These changes include changes in family style and child care, the English Poor Laws, the apprenticeship movement, and the role of the chancery court. (Siegel and Welsh) Changes in family structure made a huge difference with children’s rights. MarriageRead MoreWhat Causes Juvenile Delinquency?758 Words   |  4 Pagesï » ¿Causes and Solutions of Juvenile Delinquency Posted by:  ReadingCraze.com  March 15, 2013 in  Adolescence,  Family and Parenting  Leave a comment Juvenile  delinquency  is also known as teenage crime. It is like any crime that human beings commit but these crime differ becasue they are committed by young people. Before coming of age  girls and boys  have less understanding of the world. Parents, friends and teachers are all responsible along with the juvenile who commit a crime. This is why courts do notRead MoreThe Canadian Juvenile Justice System Essay1171 Words   |  5 PagesYouth and juvenile crime is a common and serious issue in current society, and people, especially parents and educators, are pretty worried about the trend of this problem. According to Bala and Roberts, around 17% of criminals were youths, compared to 8% of Canadian population ranging between 12 to 18 years of age between 2003 and 2004 (2006, p37). As a big federal country, Canada has taken a series of actions since 1908. So far, there are three justice acts in the history of Canadian juvenile justiceRead More3 Types of Crime Measurement1016 Words   |  5 PagesCriminologist attempt to determine the extent and nature of delinquency using three types of measurement. Uniform Crime Reports, victimization surveys and self report studies all have similar purposes of concluding the trends in different crimes and suggesting the attention of problematic issues. Although, theses types of crime measurement all have the same aim, results vary tremendously between them. Each type of measurement is conducted by a different group that hold their own techniques

Part Four Chapter I Free Essays

Lunacy 5.11 At common law, idiots are subject to a permanent legal incapacity to vote, but persons of unsound mind may vote during lucid intervals. Charles Arnold-Baker Local Council Administration, Seventh Edition I Samantha Mollison had now bought herself all three of the DVDs released by Libby’s favourite boy band. We will write a custom essay sample on Part Four Chapter I or any similar topic only for you Order Now She kept them hidden in her socks and tights drawer, beside her diaphragm. She had her story ready, if Miles spotted them: they were a gift for Libby. Sometimes at work, where business was slower than ever, she searched the internet for pictures of Jake. It was during one of these trawling sessions – Jake in a suit but with no shirt, Jake in jeans and a white vest – that she discovered that the band was playing at Wembley in a fortnight’s time. She had a friend from university who lived in West Ealing. She could stay over, sell it to Libby as a treat, a chance to spend time together. With more genuine excitement than she had felt in a long time, Samantha managed to buy two very expensive tickets for the concert. When she let herself into the house that evening, she glowed with a delicious secret, almost as though she were coming home from a date. Miles was already in the kitchen, still in his work suit, with the phone in his hand. He stared at her as she entered, and his expression was strange, difficult to read. ‘What?’ said Samantha, a little defensively. ‘I can’t get hold of Dad,’ said Miles. ‘His bloody phone’s engaged. There’s been another post.’ And when Samantha looked nonplussed, he said with a trace of impatience, ‘Barry Fairbrother’s Ghost! Another message! On the council website!’ ‘Oh,’ said Samantha, unwinding her scarf. ‘Right.’ ‘Yeah, I met Betty Rossiter just now, coming up the street; she was full of it. I’ve checked the message board, but I can’t see it. Mum must’ve taken it down already – well, I bloody hope she has, she’ll be in the firing line if Bends-Your-Ear goes to a lawyer.’ ‘About Parminder Jawanda, was it?’ asked Samantha, her tone deliberately casual. She did not ask what the accusation had been, first, because she was determined not to be a nosy, gossiping old bag like Shirley and Maureen, and secondly, because she thought she already knew: that Parminder had caused the death of old Cath Weedon. After a moment or two, she asked, sounding vaguely amused, ‘Did you say your mother might be in the firing line?’ ‘Well, she’s the site administrator, so she’s liable if she doesn’t get rid of defamatory or potentially defamatory statements. I’m not sure she and Dad understand how serious this could be.’ ‘You could defend your mother, she’d like that.’ But Miles had not heard; he was pressing redial and scowling, because his father’s mobile was still engaged. ‘This is getting serious,’ he said. ‘You were all quite happy when it was Simon Price who was getting attacked. Why’s this any different?’ ‘If it’s a campaign against anyone on the council, or standing for council †¦Ã¢â‚¬â„¢ Samantha turned away to hide her grin. His concern was not about Shirley after all. ‘But why would anyone write stuff about you?’ she asked innocently. ‘You haven’t got any guilty secrets.’ You might be more bloody interesting if you had. ‘What about that letter?’ ‘What letter?’ ‘For God’s – Mum and Dad said there was a letter, an anonymous letter about me! Saying I wasn’t fit to fill Barry Fairbrother’s shoes!’ Samantha opened the freezer and stared at the unappetizing contents, aware that Miles could no longer see her expression with the door open. ‘You don’t think anyone’s got anything on you, do you?’ she asked. ‘No – but I’m a lawyer, aren’t I? There might be people with a grudge. I don’t think this kind of anonymous stuff †¦ I mean, so far it’s all about the other side, but there could be reprisals †¦ I don’t like the way this thing’s going.’ ‘Well, that’s politics, Miles,’ said Samantha, openly amused. ‘Dirty business.’ Miles stalked out of the room, but she did not care; her thoughts had already returned to chiselled cheekbones, winged eyebrows and taut, tight abdominal muscles. She could sing along with most of the songs now. She would buy a band T-shirt to wear – and one for Libby too. Jake would be undulating mere yards away from her. It would be more fun than she had had in years. Howard, meanwhile, was pacing up and down the closed delicatessen with his mobile phone clamped to his ear. The blinds were down, the lights were on, and through the archway in the wall Shirley and Maureen were busy in the soon-to-be-opened cafe, unpacking china and glasses, talking in excited undertones and half listening to Howard’s almost monosyllabic contributions to his conversation. ‘Yes †¦ mm, hmm †¦ yes †¦Ã¢â‚¬â„¢ ‘Screaming at me,’ said Shirley. ‘Screaming and swearing. â€Å"Take it bloody down,† she said. I said, â€Å"I’m taking it down, Dr Jawanda, and I’ll thank you not to swear at me.†Ã¢â‚¬Ëœ ‘I’d’ve left it up there for another couple of hours if she’d sworn at me,’ said Maureen. Shirley smiled. As it happened, she had chosen to go and make herself a cup of tea, leaving the anonymous post about Parminder up on the site for an extra forty-five minutes before removing it. She and Maureen had already picked over the topic of the post until it was ragged and bare; there was plenty of scope for further dissection, but the immediate urge was sated. Instead, Shirley looked ahead, greedily, to Parminder’s reaction to having her secret spilt in public. ‘It can’t have been her who did that post about Simon Price, after all,’ said Maureen. ‘No, obviously not,’ said Shirley, as she wiped over the pretty blue and white china that she had chosen, overruling Maureen’s preference for pink. Sometimes, though not directly involved in the business, Shirley liked to remind Maureen that she still had huge influence, as Howard’s wife. ‘Yes,’ said Howard, on the telephone. ‘But wouldn’t it be better to †¦? Mm, hmm †¦Ã¢â‚¬â„¢ ‘So who do you think it is?’ asked Maureen. ‘I really don’t know,’ said Shirley, in a genteel voice, as though such knowledge or suspicions were beneath her. ‘Someone who knows the Prices and the Jawandas,’ said Maureen. ‘Obviously,’ said Shirley again. Howard hung up at last. ‘Aubrey agrees,’ he told the two women, waddling through into the cafe. He was clutching today’s edition of the Yarvil and District Gazette. ‘Very weak piece. Very weak indeed.’ It took the two women several seconds to recollect that they were supposed to be interested in the posthumous article by Barry Fairbrother in the local newspaper. His ghost was so much more interesting. ‘Oh, yes; well, I thought it was very poor when I read it,’ said Shirley, hurriedly catching up. ‘The interview with Krystal Weedon was funny,’ guffawed Maureen. ‘Making out she enjoyed art. I suppose that’s what she calls graffiti-ing the desks.’ Howard laughed. As an excuse to turn her back, Shirley picked up Andrew Price’s spare EpiPen from the counter, which Ruth had dropped into the delicatessen that morning. Shirley had looked up EpiPens on her favourite medical website, and felt fully competent to explain how adrenalin worked. Nobody asked, though, so she put the small white tube away in the cupboard and closed the door as noisily as she could to try and disrupt Maureen’s further witticisms. The phone in Howard’s huge hand rang. ‘Yes, hello? Oh, Miles, yes †¦ yes, we know all about it †¦ Mum saw it this morning †¦Ã¢â‚¬â„¢ He laughed. ‘Yes, she’s taken it down †¦ I don’t know †¦ I think it was posted yesterday †¦ Oh, I wouldn’t say that †¦ we’ve all known about Bends-Your-Ear for years †¦Ã¢â‚¬â„¢ But Howard’s jocularity faded as Miles talked. After a while he said, ‘Ah †¦ yes, I see. Yes. No, I hadn’t considered it from †¦ perhaps we should get someone to have a look at security †¦Ã¢â‚¬â„¢ The sound of a car in the darkening square outside went virtually unremarked by the three in the delicatessen, but its driver noticed the enormous shadow of Howard Mollison moving behind the cream blinds. Gavin put his foot down, eager to get to Mary. She had sounded desperate on the telephone. ‘Who’s doing this? Who’s doing it? Who hates me this much?’ ‘Nobody hates you,’ he had said. ‘Who could hate you? Stay there †¦ I’m coming over.’ He parked outside the house, slammed the door and hurried up the footpath. She opened the front door before he had even knocked. Her eyes were puffy with tears again, and she was wearing a floor-length woollen dressing gown that dwarfed her. It was not at all seductive; the very antithesis of Kay’s scarlet kimono, but its homeliness, its very shabbiness, represented a new level of intimacy. Mary’s four children were all in the sitting room. Mary gestured him through into the kitchen. ‘Do they know?’ he asked her. ‘Fergus does. Somebody at school told him. I’ve asked him not to tell the others. Honestly, Gavin †¦ I’m about at the end of my tether. The spite – ‘ ‘It isn’t true,’ he said, and then, his curiosity getting the better of him, ‘is it?’ ‘No!’ she said, outraged. ‘I mean †¦ I don’t know †¦ I don’t really know her. But to make him talk like that †¦ putting the words in his mouth †¦ don’t they care what it’s like for me?’ She dissolved into tears again. He felt that he shouldn’t hug her while she was wearing her dressing gown, and was glad that he had not, when eighteen-year-old Fergus entered the kitchen a moment later. ‘Hey, Gav.’ The boy looked tired, older than his years. Gavin watched him put an arm around Mary and saw her lean her head against his shoulder, mopping her eyes on her baggy sleeve like a child. ‘I don’t think it was the same person,’ Fergus told them, without preamble. ‘I’ve been looking at it again. The style of the message is different.’ He had it on his mobile phone, and began to read aloud: ‘†Parish Councillor Dr Parminder Jawanda, who pretends to be so keen on looking after the poor and needy of the area, has always had a secret motive. Until I died – â€Å"‘ ‘Fergus, don’t,’ said Mary, slumping down at the kitchen table. ‘I can’t take it. I honestly can’t. And his article in the paper today too.’ As she covered her face with her hands and sobbed silently, Gavin noticed the Yarvil and District Gazette lying there. He never read it. Without asking or offering, he moved across to the cupboard to make her a drink. ‘Thanks, Gav,’ she said thickly, when he pushed the glass into her hand. ‘It might be Howard Mollison,’ suggested Gavin, sitting down beside her. ‘From what Barry said about him.’ ‘I don’t think so,’ said Mary, dabbing at her eyes. ‘It’s so crude. He never did anything like that when Barry was -‘ she hiccuped ‘- alive.’ And then she snapped at her son, ‘Throw that paper away, Fergus.’ The boy looked confused and hurt. ‘It’s got Dad’s – ‘ ‘Throw it away!’ said Mary, with an edge of hysteria in her voice. ‘I can read it off the computer if I want to, the last thing he ever did – on our anniversary!’ Fergus took the newspaper off the table and stood for a moment watching his mother, who had buried her face in her hands again. Then, with a glance at Gavin, he walked out of the room still holding the Gazette. After a while, when Gavin judged that Fergus was not coming back, he put out a consoling hand and rubbed Mary’s arm. They sat in silence for some time, and Gavin felt much happier with the newspaper gone from the table. How to cite Part Four Chapter I, Essay examples

Accounting for Goodwill Impairment Free-Samples for Students

Questions: 1.Summarize the disclosure requirements for Impairment as per AASB 136 2.Critically analyse to what extent the latest annual report of your Company meets the disclosure requirements for Impairment as per AASB 136 3.A Critical analysis of some of the Complexities and key Issues involved in Impairment testing. Answers: Introduction: The term impairment means the fact that the value of the asset that has long lived has reduced to below the market value. In order to illustrate, a company had spent a huge amount of money on its plant but due to the market conditions, its value fell drastically. Hence, that plant would be considered to be impaired (Accounting coach, 2017). 1.AASB 136 disclosure requirements: In respect of impairment of assets, any entity is duty bound to disclose the following in respect of each one class of the asset: The amount of the impairment loss that has occurred during the period and the same must be stated in the statement of profit and loss during the same year along with the various line items of the statement of comprehensive income in which those losses have taken place The amounts of the reversals of the losses of impairment and the same have been stated in the statement of profit and loss during the period and also in the line items of the statement of the comprehensive income in which those losses of impairment have been reversed The amounts of the losses of impairment on the assets that have been revalued and the same have been disclosed in the statement of comprehensive income during the period The amounts of the reversals of the losses of impairment on the assets that have been revalued and also have been recognised in the statement of comprehensive income during the stated period. The information as required above could also be presented with other information as has been disclosed for the other class of the assets. In order to illustrate, this is the information that could be brought in the reconciliation of the carrying amounts of the property, plant and the equipment in the end and in the beginning of the year. An entity that has to report the segment information as per the requirements that have been laid down in AASB 8 would disclose the following for each one of the reportable segment: The loss of impairment that has occurred during the period and the same must be recognised in the profit and loss account during the same year along with the line items of the statement of comprehensive income win which those losses have taken place The amounts of the reversals of the losses of impairment and the same have been recognised in the statement of profit and loss during the period and also in the line items of the statement of the comprehensive income in which those losses of impairment have been reversed An entity is duty bound to disclose the following for each one of the material impairment losses that have been recognised or has been reversed during the period of any individual assets. This includes the goodwill or the cash generating unit. All of the events and the circumstance that have led to the recognition or to the reversal of the loss of impairment The amount of the impairment loss that has been recognised or reversed In respect of an individual asset, the nature of that asset, the reportable segment to which that asset belongs in case, the entity has to report the segment information as per the requirements laid down under AASB 8 escription of the cash generating unit, the amount of the loss of impairment that has been recognised or that has been reversed by the class of the assets and in case, the entity reports the segment information, then by the reportable segment In case if the aggregation of the different assets, then for the purposes of identifying the cash generating unit, it has to be seen whether the same has undergone a change when compared with the previous estimate of the amount that is recoverable in respect of the cash generating unit Whether the amount that is recoverable in respect of the asset is less or more than the fair value of the asset less the cost of sell or its value in use In case the recoverable value is the fair value costs less sell, then the basis on which the same has been calculated In case the recoverable amount is the same as the value in use, then the discount rate that has been used in the current estimate along with the previous estimate of the value that is in use (Legislation, 2017). The entity shall disclose the information for the purposes of aggregating the losses of impairment along with the aggregate reversals of the losses of impairment that have been recognised during the period for which on above stated information is available. The information that would be disclosed includes the main classes of the assets that are affected by the losses of impairment along with the main classes of the assets that are affected by the reversals of the losses of impairment, the main events along with the circumstances that have led to the recognition of those losses of impairment and its reversals. When the recoverable amount is determined, then the various assumptions used shall be disclosed along with the various estimates that have been used for the purposes of disclosing the information. Any portion of the goodwill that has been acquired in the business combination that has not been allocated to the cash generating units, then the amount that has not been allocated along with the reason as to why the same has not been disclosed would be stated (AASB, 2015). 2.Disclosure in Ansell Limited: The company chosen is Ansell Limited. The annual report of the company states that the goodwill and the brands are tested on an annual for impairments and also when there are events or change in the circumstances that indicate that the carrying values may be less than the book values of these assets. This is as per the accounting policies on the intangible assets. The policy of the group requires the undertaking of the assumptions when assessing the carrying values of the cash generating units (Annual report, 2017). 3.Issues in impairment: The following are the issues that arise when impairment calculations are done: The cash flows that are used to ascertain the fair value less the costs of the disposal are based on the forecasts along with the different assumptions that may not be reliable. The cash flows used and the assumptions undertaken are not reliable. This is in respect of the matters like the economic and the market conditions etc. The calculations pertaining to the value in use The reliability of the estimates pertaining to cash flows cannot be trusted The use of the increasing cash flows after the period of 5 years that is more than the long term average growth rates is done which is not good and that too not taking into account the offsetting impact on the discount rates The cash flows are never matched up with the carrying amounts of all of the assets that are used for the generation of the cash flows There are similar discount rates that are used for the different cash generating units even there are many of the risks and the cash generating units are located somewhat in the different countries Different discount rates are used even when the risks are somewhat similar in nature The values are determined by following the same method, no alternative method is chosen This standard does not apply to the exploration and to the evaluation of the assets after the technical feasibility and the commercial viability of the same has been indicated It fails to make adequate disclosures to the investors and the others The cash generating units are identified at a higher level and this includes the inflow of cash for the individual assets which is largely independent or when the cash generating units are higher than the operating segments (ASIC, 2017). Considerations in impairment: The following are the considerations that have to be made: In respect of the cash flows forecast, whether the forecast of the cash flow reasonable and whether they are capable of being supported. Is there is a strong ground on the basis of which it is determined that the cash flows would increase majorly after the end of the year. Are risks adequately considered? Is the growth in line with the past growth that has been achieved and whether the same is sustainable? Have the prediction been met in the past months? Are the cash flows based on the internal budget? (EY, 2017). In respect of the assumptions undertaken, whether the discount rates and the growth rate used supported by evidence? Is the discount rate apt and is in line with the fundings cost and weighs the average cost of capital or any other apt rate? Is there enough evidence when different discount rate is sued for the similar cash generating units? In respect of the use of the fair values less the costs of the disposal, whether the fair values less the costs of disposals based upon the market prices that are available. In case, not then the value that is sued to determine the amount that is recoverable. Have the amounts of the valuations been checked by the alternative valuation methods? Is there a range of the possible fair values wide enough so that it can determine a reliable estimate? In respect of the value in use, whether it includes reliable estimates? Whether the increasing flow of cash after the period of 5 years would be more than the average growth rates and that too without considering the account offsetting the impacts or the discount rates? Whether there are cash flows from the restructuring and the improving or enhancing of the performance of the asset (FASB, 2017). References: AccountingCoach.com. (2017).What is an impairment? | AccountingCoach. [online] Available at: https://www.accountingcoach.com/blog/what-is-an-impairment [Accessed 2 May 2017]. Ansell.com. (2017).Cite a Website - Cite This For Me. [online] Available at: https://www.ansell.com/-/media/Corporate/MainWebsite/About/Investor-Center/Annual-Report-2016/Annual-Report-to-Shareholders-2016.ashx?la=en [Accessed 2 May 2017]. Asic.gov.au. (2017).Impairment of non-financial assets: Materials for directors | ASIC - Australian Securities and Investments Commission. [online] Available at: https://asic.gov.au/regulatory-resources/financial-reporting-and-audit/directors-and-financial-reporting/impairment-of-non-financial-assets-materials-for-directors/#common-issues [Accessed 2 May 2017]. Fasb.org. (2017).Accounting for Goodwill Impairment. [online] Available at: https://www.fasb.org/jsp/FASB/FASBContent_C/ProjectUpdatePagecid=1176163679475 [Accessed 2 May 2017]. Legislation.gov.au. (2017).AASB 136 - Impairment of Assets - August 2015. [online] Available at: https://www.legislation.gov.au/Details/F2015L01622/Explanatory%20Statement/Text [Accessed 2 May 2017]. www.aasb.gov.au. (2017).Impairment of Assets. [online] Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed 2 May 2017]. www.ey.com. (2017).ITG discusses IFRS 9 impairment implementation issues. [online] Available at: https://www.ey.com/Publication/vwLUAssets/IFRS_Developments_Issue_112:_ITG_discusses_IFRS_9_impairment_implementation_issues/$FILE/Devel112-FI-Impairment-Sept2015.pdf [Accessed 2 May 2017].