Artists Think Essay Example | Topics and Well Written Essays - 250 words

Specialists Think - Essay Example An inquiry here emerges with respect to why can’t the specialists talk as opposed to portraying their sentiments into an image. A response to this inquiry is that a few emotions can't be communicated in words yet rather can be communicated by outlining. These emotions must be seen better by taking a gander at the image. Specialists have an interesting method of attracting these photos to enlighten how they feel concerning these issues. They take a shot at their drawing with the goal that the crowd can feel the subject of the drawing. Specialists feel that a sketch can advance more to a crowd of people instead of straightforward words. It very well may be said that genuinely craftsmen can communicate their sentiments and feelings through a drawing. The photos talk more than the words as indicated by the craftsmen as these photos can introduce an entire image of the occasion. The specialists deal with their drawings to give the crowd a superior image of the entire occasion. It t ends to be unmistakably said that these craftsmen can communicate preferable in pictures over in talking.

Morality. It Has Been Questioned By People, Honored By People And Reve

Profound quality. It has been addressed by individuals, regarded by individuals and worshipped since the get-go. However even today not one individual can say what is ethically right. It involves sentiment. It was Dr.Victor Frankenstein's sentiment that it was okay to make a beast. Frankenstein's creation required a buddy. Realizing that his first creation was insidious should the specialist make a second? With the current information, to Dr.Frankenstein, it isn't at all ethically right to carry another beast into the world. Taking a gander at this probelm in view of his family, the specialist starts his work on the subsequent beast. The main beast undermined Frankenstein and even his family. The beast furiously said to Frankenstein, I can make you so pitiful. (pg. 162) Trying to terrify Frankenstein for not making his mate the beast turned to dangers. In the event that the great specialist creates an ally for his first creation he might be imperiling others. The hopeless beast whom I had made, (pg.152) says Victor after glancing back at his work. In the event that there is another beast there will be double the force and potentially double the malicious, which could damage or slaughter his family. When and if Frankenstein submits the ethical sin of making another beast he might be freed of the two beasts until the end of time. With the friend you present I will stop the area of man,(pg 142) guarantees the ethically degenerate beast to the specialist upon the finishing of his accomplice. At the point whe n the specialist, if and when he, completed his first creation's mate quite possibly the beasts won't stay faithful to their commitment and remain in Europe envoking dread into townfolk. The great specialist, attempting to act ethically, pulverizes the beast to benefit the world. The beasts can conceivably assume control over whatever they please. A race of demons would be propegated,(pg. 163) thinks Frankenstein to himself in his investigation. The beasts, if ground-breaking enough, might assume control over Europe. Frankenstein understands that he can not in any way, shape or form fate the world to profit himself. Will I, in coold blood, set free upon the earth a daemon..(pg. 162) contends Frankenstein with his creation. It isn't ethically directly for one individual to release such a fear on the world to profit just himself and his family. Frankenstein won't let any model adjust his perspective on the point that the beast is and will consistently be ethically corupt. Proceeding on his point that the beast was too detestable to even think about duplicating, Frankenstein says, Your dangers can't move me to do a demonstration of mischievousness; however they affirm m e in assurance of not making you a buddy in bad habit.( pg. 163) Frankenstein won't penance his morallity in view of persuation from a beast. Despite the fact that viewing the danger of death and wretchedness Frankenstein held his ground and didn't forfeit his good. When and if Frankenstein makes another beast he can not feel as though he has done the ethically right thing. From making the beast Frankenstein will some how make individuals other than himself miserable. I agree to your interest, on your solem promise to very Europe perpetually, and each other spot in the area of man,(pg. 143) says Frankenstein as he sees the force that the two might have. The great specialist sees that with his own hands he might scar the world until the end of time. The specialist needs, in the event that anybody, himself to be troubled rather than all of humankind. Begone! I do break my guarantee, (pg. 162) states the specialist indignantly. Not contemplating himself yet the world unselfishly breaks his guarantee to the beast. Having such an extraordinary brain the specialist can understand that a more noteworthy shrewdness will be realesed upon the earth then upon himself. Your dangers can't move me to do a demonstration of wickedness,(pg. 162) says the special ist as he contends his point with his creation. The specialist sees that a more prominent and progressively loathsome outcome can emerge out of him making the second beast than not. With the current information, to Dr.Frankenstein, it isn't at all ethically right to carry another beast into the world. From one perspective if the subsequent beast was made Frankenstein's family would be spared.

IT Business Outsourcing Essay

Redistributing essentially implies a procedure of tightening to another gathering. It is done at the redistributing client’s area under their watch. There are numerous fundamental elements which are expected to conclude whether to re-appropriate the data procedure or not. First main consideration is simply the movement or the procedure. Fundamental concern ought to be the procedure, regardless of whether it’s truly should have been redistributed (Loh et. al, 1992). On the off chance that it is center occupation to that association, at that point its better not to re-appropriate it. On the off chance that the undertaking truly requires exceptionally proficient aptitudes which isn't accessible in your association, at that point it’s better to re-appropriate it. Second most significant factor is the money related technique. While concluding whether to redistribute, fundamental objective of organization is to set aside cash. It’s fundamental to confirm, what will be the all out expense in both the cases, if the assignment to be performed inside the association or outside. Thus, the principle factors for concluding for what reason to re-appropriate are outsourcers cost, their capacities and the potential final result which eventually will lessen the hazard and increment association benefit. Impact of Risk Assessment on the dynamic procedure when trying to re-appropriate data forms Risk is constantly connected with the way toward re-appropriating. Numerous associations who went for re-appropriating, fizzled and not many of the reasons resemble social misalignment, finished result not according to the quality and cutoff times or conveyance times missed. There are fundamentally two sorts of hazard related with the way toward re-appropriating: outside hazard and inner hazard. Peruse more: Essay on Business Process Outsourcing Outer dangers are those dangers which happen outside the association and whereupon association don't have any control. these dangers incorporates an inquiry of outsourcer who will offer the necessary aptitudes in a financially savvy way, a swapping scale vacillation that can affect the cost reserve funds, absence of capacity to monitor association scholarly security property and physical area of outsourcer which incorporates monetary and political hazard too (Aubert, 1998). Inner dangers are those dangers which happen inside the association while re-appropriating. Language is the most focused on chance if redistributing occur between two distinct nations where English isn't the essential language and the capacity of imparting to outsourcers in a remote area where innovation isn't so refreshed. Impact of progress the board prerequisites on the dynamic procedure when looking to redistribute data forms One of the key elements for a fruitful re-appropriating is the associations viable change the board strategy. Associations who neglected to deal with the progressions viably endure a great deal. Inside an association, the most significant change the executives program is to make such a solid correspondence methodology, with the goal that the representatives don’t feel terrified about the employer stability. There ought to be legitimate redeployment and maintenance plans for all representatives to cause them to feel secure. Appropriate preparing ought to be given to cause them to see how to manage outsourcers. Hardly any change the executives factors during this procedure are acceptable administration quality, perfectly clear strategies, system defending stakeholder’s interests, correspondence technique and a change-over game-plan for each progression (Wullenweber et al, 2008). Consideration of various substances by business when settling on choices on the procedures to re-appropriate and the outsider element to re-appropriate to Businesses incorporate elements when opportunity arrives to conclude whether to go for re-appropriating or not. At the point when an association needs a procedure to be re-appropriated, choice of top level (CEO or a Director) is fundamental. Without their affirmation, organization can’t consider pushing forward. After the affirmation, presently its center administration goes to check whether all the significant components are going for redistributing or not. Here come various elements like money, Hr, promoting, quality and outsider. Money office will check redistributing as far as cost sparing, while HR will check if the organization actually needs re-appropriating staff or it has its own (DiRomualdo et. al. , 1998). Promoting individuals will do a review to obtain a rundown of best redistributing organizations and quality will decide whether the choice is anyplace hampering the quality and how to improve it in future. Outsider will likewise assume a crucial job as their area, cost of doing redistributing and scarcely any different variables will likewise impact the choice (W. McFarlan et. al, 1995).

Grammar Question Type

The Writing and Language Test is the second section on the SAT. The Writing and Language test is like proofreading passages wherein you look for mistakes and correct them by selecting one of the answer choices that is given.   There are four question types under it. They are: Grammar Question Word-usage question Passage structure based question Graph Interpretation question We will go through the Grammar question type in detail with the help of an example. A typical Writing and Language passage looks like this – Greek yogurt—a strained form of cultured yogurt— 1have grown enormously in popularity in the United States since it was first introduced in the country in the late 1980s. From 2011 to 2012 alone, sales of Greek yogurt in the US increased by 50 percent. The resulting 2increases in Greek yogurt production has forced those involved in the business to address the detrimental effects that the yogurt-making process may be having on the environment. Fortunately, farmers and others in the Greek yogurt business have 3founded many methods of controlling and 4to eliminate most environmental threats. And a typical Grammar question looks like this.   Q1. A) NO CHANGE B) has grown Related articles # Inequalities 0 661 # Coordinate Geometry 0 1068 #SAT Writing And Language Word- Usage Question Type 0 1162 #SAT Writing And Language Passage Structure Based Question Type 0 2847 # Graph Interpretation Question Type 0 1194 C) had grown D) grew Q2. A) NO CHANGE B) increment -->C) increase D) rises Q3. A) NO CHANGE B) final C) found D) tried to find Q4. A) NO CHANGE B) eliminating C) eliminated D) have eliminated If you look at the SAT passage above, the part that has to be corrected is numbered and the words beside the number are underlined. The question is also marked by numbers. You must take care to refer to the right question number with the right part of the passage. This is fairly simple and very clearly given on the exam as you can see above. The grammar question type tests your understanding on the basics of grammar. Let me quickly give you’ll an overview of the important topics of grammar. The first topic we will cover are parts of speech. There are seven parts of speech and you all must be familiar with these. They are as follows: 1.Nouns are naming words. Everything that you see around has a name assigned to it. Like this laptop or computer that your using to watch this video. Laptop is a noun. Nouns can be names of people (Ram, Heena, Tabish), places (India, Canada), animals (tiger, cow), things (pencil, table), qualities like kind helpful rude etc and ideas. There are several types of nouns: Common nouns are names used to denote non-specific things like boy, town, factory, river etc. Proper nouns are used to denote specific names of people, places and things. It is easy to distinguish a proper noun as all of them start with a capital letter. Example, India, Leah, Canada, Ford, Hyundai etc. Countable noun as the name suggests are nouns that can be counted. Countable nouns can have a singular and a plural form. Non-countable nouns cannot be counted and always take a singular form. Collective nouns are names for groups of people, animals or things. They usually take on a singular form as they are considered a single unit. Even though one can count the number of the things that make up the group, it’s still considered as uncountable and a single unit.   Possessive nouns are used to show a relationship of belonging between two things or between people and things. For singular possessive nouns add ‘s’ at the end of the word and for plural possessive nouns add a apostrophe s. Example, Tisha’s laptop. QS LEAPS’ SAT videos. 2. A pronoun is a word or a phrase used to replace a noun or a noun phrase. Noun phrase comprises of a noun and words that modify the noun. Some common pronouns include he, she, them, their, which, that, etc. Singular pronouns replace singular nouns. Some of them seem plural but are singular E.g. anybody, anything, each, either, everyone, everybody, nobody, etc. Plural pronouns replace plural nouns. Examples include we, us, they, them etc. Singular pronouns must have a singular verb. And like wise plural pronouns must have plural verbs. Relative pronouns are used to connect a clause or a phrase. The most common relative pronouns used are who, whom, whose, which, whoever, whomever, whichever, that, etc. 3. Adjectives are words used to describe or modify other nouns or pronouns. Adjectives help quantifying, identifying or describing words. There is a possibility for some words to act as a noun, an adjective or a verb, depending on how it is used in a sentence. Comparative adjectives are words used to compare two things. While superlative adjectives are used to compare three or more nouns. The comparison expresses the extreme or highest degree. 4. Verbs are action words. Every sentence however big or small will surely have a verb. Some verbs are not action oriented, rather they give an idea of a state of being. Example, be, belong, seem, exist etc. Verbs can be helping verbs and main verbs. Helping verbs are words that help in making sense out of a sentence. Helping verbs need main verbs to form a meaningful sentence. Main verbs can be used independently to make sense. The way in which a verb is used is called voice. There are two types of voices, active and passive. A verb is said to be active when the subject of the verb is doing an action. E.g. I drank the water. The subject of the verb is I who is performing the action of drinking. A verb is passive when the subject undergoes an action. E.g. The water was drank by me. The subject me underwent the action of drinking. 5. Adverbs are words that modify verbs, adjectives and other adverbs. Adverbs indicate manner, time, place, cause or degree. They answer questions like how, when, where, etc. 6. Prepositions are words that link nouns, pronouns and phrases to other words in a sentence. Prepositions are bound together with their object which are the nouns and/or the pronouns of a sentence which then form prepositional phrases. Examples of prepositions include in, of, about, above, below, under, by, to, with, over, etc. One rule to remember about prepositions is that they are always followed by a noun. Prepositions are not followed by a verb, if that does happen then it’s the -ing form of the verb that follows the preposition. In that case the verb is a gerund which is the noun form of a verb. 7. Conjunction are connecting words used to join words, phrases and clauses. There are three types of conjunctions: Co-ordinating conjunctions which are used to join individual words, phrases and independent clauses. Examples include for, and, nor, but, or, yet, so. Second one is the subordinating conjunctions which are used to introduce a dependent clause and help us indicate the relationship between the independent clause and the dependent clause. Example include After, although, as, because, before, etc. Third one is the Conjunctive Adverbs which indicate relationships like contrast, cause effect, comparison etc. Examples include however, therefore, thus, moreover etc. Now let’s go through the five parts of a sentence. They are as follows: The subject is usually the noun or pronoun of the sentence, it is the person or thing that carries out the action in a sentence. In other words the subject performs the verb in a sentence. The object can be direct or indirect. The person or thing upon which the action is carried out is called the direct object. The recipient of the action is called the indirect object. Not all sentences have an indirect object. Phrases are groups of words that either have a subject or a verb missing. They do not make complete sense when used by itself. Example, lady in red, wear blue shoes, two beautiful kittens etc. Clauses are sentences that have a verb and a subject. They can be independent or dependent. Independent clauses are groups of words that have a subject and a verb. When used by itself, they form complete meaning.   Dependent clauses are groups of words that do not form meaning by itself, they need to be attached or included within an independent clause. Dependent clauses are always introduced either by a subordinating conjunction (like although, because etc) or a relative pronoun (like who, whom, that etc). Punctuation that the SAT tests you on include comma, semi colon (;), colon (:), and dash (-). Comma is used to separate non-restrictive modifiers and lists. Non-restrictive modifiers are words, phrases or clauses that follow a noun and are not essential to identify a noun or form meaning of a sentence. Hence, they are placed within commas as they give us some extra information about a noun but if this information is not there it does not have an impact on the overall meaning of the sentence. Semicolon is used to connect two independent clauses. When there is more than one independent clause in a sentence, it can be separated by a semicolon. But when there is a conjunction between two independent clauses then we need to use a comma. Using a semi-colon in such a case would be incorrect. E.g. Some people are used to typing; other people prefer writing. Colon is used to introduce a list and to introduce an explanation or an example. This is how a sentence with a colon looks like. I need to pick up a few things from the grocery store: fruits, vegetables, chocolates, and milk. Dash is used to separate modifiers from the rest of the sentence, to introduce a list or an explanation. Example, the bag is available in three colours – black, blue and brown. Varanasi-the land of Shiva – is famous for river Ganges. The SAT tests your knowledge on the above topics of grammar. There will be grammatical errors that you will come across in the passages; your task is to correct those errors by selecting the best answer among the four options that are given. While answering grammar questions you should just read the lines that are under question and a few lines before and after the part of the passage that you are looking at answering. Grammar questions do not need contextual information to be answered. Following are the steps that you can adopt while approaching a Grammar Question: Step 1: Read the passage actively and quickly to understand the topic, point and purpose of the passage. Step 2: Then read the question to understand what type of question it is that you are going to answer.   Once you determine it’s a Grammar question look at the question number, match it with the right part of the passage. Step 3: Read few lines before and after the part that is in question. Step 4: Determine if the sentence is written correctly. If not, it means answer choice A is eliminated. Step 5: Go through the other three answer choices and select the one which is the most appropriate. Let’s solve a grammar question by applying the above steps. Step 1: Read the passage actively and quickly to understand the topic, point and purpose of the passage. A Life in Traffic A subway system is expanded to provide service to a growing suburb. A bike-sharing program is adopted to encourage nonmotorized transportation.  1  To alleviate rush hour traffic jams in a congested downtown area, stoplight timing is coordinated.  When any one of these changes  2  occur, it is  likely the result of careful analysis conducted by transportation planners. The work of transportation planners generally includes evaluating current transportation needs, assessing the effectiveness of existing facilities, and improving those facilities or  3  they design  new ones. Most transportation planners work in or near cities,  4  but some are employed in rural areas.  Say, for example, a large factory is built on the outskirts of a small town. Traffic to and from that location would increase at the beginning and end of work shifts. The transportation  5  planner’s job,  might involve conducting a traffic count to determine the daily number of vehicles traveling on the road to the new factory. If analysis of the traffic count indicates that there is more traffic than the  6  current road as it is designed at this time  can efficiently accommodate, the transportation planner might recommend widening the road to add another lane. As the title suggests the passage is about A life in traffic. It furthers tells us about transportation, its planners and the plans that the transportation planners are devising to deal with the traffic. Step 2: Then read the question to understand what type of question it is that you are going to answer.   Once you determine it’s a Grammar question look at the question number, match it with the right part of the passage. Grammar questions do not have an explicit question mentioned, you will only see the number and by looking at the options you can say it’s a grammar question, as grammar questions will either test you on punctuation or a different form of the same word. For example, in the above passage the word in question is ‘they design’. The answer choices given are: to design, designing and design. You can say it’s a grammar question because the options have given different forms of the same word design. Do not get confused if you see a question like the one below, there is no question! You must remember the question is implied, that you should select the best option for the underlined part in question. Select an Answer 3. A. NO CHANGE B. to design C. designing D. design In this passage, we have to refer to the part where 3 is written. I have highlighted the part in yellow but this will not be the case on the SAT. The work of transportation planners generally includes evaluating current transportation needs, assessing the effectiveness of existing facilities, and improving those facilities or  3  they design  new ones. Most transportation planners work in or near cities,  4  but some are employed in rural areas.   Step 3: Read few lines before and after the part that is in question. Read the above passage. Step 4: Determine if the sentence is written correctly. If not, it means answer choice A is eliminated. If you notice the sentence is not written correctly. The first line is using words in the gerund form like assessing, existing and improving. So the word design should also be in the gerund form i.e. designing. This is called a parallel structure. Parallelism is the use of successive verbal constructions used in a sentence to create a rhythm and flow. Parallel structures use repetitive words or phrases to make the sentence persuasive and grammatically correct. Step 5: Go through the other three answer choices and select the one which is the most appropriate. Now we are left with answer choices B, C, and D. Among the three answer choices, C has the word designing which matches our guess and creates a parallel structure. The usage of ‘to design’ and ‘design’ does not form a parallel structure and hence are incorrect. B. to design C. designing D. design

William Shakespeare s A Midsummer Night s Dream, Julius...

The Use of Structure in a Shakespearean Play: Structure in Henry the V Authors use structure in their written or performed pieces of work to further the reader or viewer’s understanding of the plot, to illuminate and widen the perception of a certain text. This is so in the case of Shakespeare and his many plays; Shakespeare makes incredibly meticulous use of the structure and order in which the events occur to more specifically make the point he is anticipating the reader to grasp. Many authors do this, but Shakespeare deserves a closer look, as he is one of the most famous, if not the most famous, classic literature artist who understood this concept broadly. A Midsummer Night’s Dream, Julius Caesar, and Hamlet all display Shakespeare’s understanding of the rhythm of events that contribute to the overall understanding of a piece of work. Moreover, Henry V is a play that does this with a magnanimity of eloquence, in which Shakespeare arranges the speeches, wars, and comedy in a perfect chronological order to please the reader. Most of Shakespeare’s work ends in the protagonist, depending on how many there are, tragically dying and leaving the reader or viewer motionless, irritated at the fact that the story will not go on with that character. Henry the V is different in this aspect because the play leaves the reader very satisfied, they have experienced the building up of certain characters, they have experienced suspense, a climax with the highest form of action,Show MoreRelatedDefining The Terms Renaissance And Humanism875 Words   |  4 Pagesscientific and artistic transformation and advancement between the Middle Ages and the early stages of the Modern age in Europe (2014). 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The Role of Women in Islam - 4056 Words

Lomonosov Moscow State University Business School The Analysis of the Role of Women in Islamic Culture by ... May 24, 2012 Abstract My paper is written in purpose to cover the issue of the role of women in Islamic culture. My first part is devoted to the status of women according religious texts of Islam, Quran and Sunna. The first factor that determines the role of Muslim women is spirituality. In this regard women are equal to men; they†¦show more content†¦Osman M.F. , a Ph.D. in Islamic law and institutional history from Princeton University, supports this statement by stressing out that women are not seen as â€Å"a mere shadow or an extension of a man, always following him†(1993, p.3). He believes that women are free as individuals and are responsible for their faith and actions under the Islamic law. Hasan Abdul Ghaffar, a scholar of Hadith and a member of the Islamic Ideological Council in Pakistan, takes the same stand and concludes: There can thus be no doubt that in the Hereafter, men and women will both be judged, each individual bearing the burden of its own acts, each soul will be punished for its transgressions and each will be rewarded for its obedience to Allah (1996, p. 4). As Women’s League points out basing on the Quran, both males and females are supposed to play â€Å"the role of vicegerents† (1995, â€Å"Role as Vigerents† section), praying to God and living up to his injunctions so that they can finally get to the paradise:†Say: Behold, my prayer, and all my acts of worship, and my living and my dying are for God alone† (Quran, 6:163). Some people may regard that the â€Å"vicegerency† of a woman should mainly be performed through childbearing. 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Accounting for Business Combination

Questions: Critically evaluate the Australian requirements for accounting for business combinations. In your discussion you should specifically address the following issues: Exclusions from the scope of Accounting Standard AASB3 Business Combinations. The implications of the requirement to use the acquisition method of accounting for business combinations The identification of an acquirer in a business combination The determination of fair values of assets in a business combination The reasons for the choice of fair value to measure assets and liabilities acquired in a business combination The nature and treatment of goodwill or bargain purchase arising on a business combination. The two different ways in which a business combination can be accomplished. Answers: According to the Australian Accounting standard 3 Business Combination accounting requirement will relate to business combination transactions. To provide relevant, dependable and equivalent financial statements by the reporting entities which enters into business combination transaction in reporting year are some of the objectives of the Accounting standard. Control of acquirer entity in business of Acquirer Company and acquisition of assets and assumed liabilities of any entity forms the Business Combination. The standard will provide the guidelines for the preparation of proper financial statements and provide relevant information. I will provide information also on identifiable assets, goodwill along with some disclosure requirements related to acquisition of company which will eventually result into business combination. (Craig, 2012) Below are some of the Australian requirements for accounting for business combination: Exclusion from the scope of AASB 3: Any joint arrangements made by entities must be recorded in financial statements. In case any asset or liability or both are acquired and these are taken under asset acquisition rather than business combination. Two entities under same control which are doing business Acquisition method used for implication of requirements: In Para 6 7 we see that it is recognizable that the entity which will control other entity shall be recognized as acquirer. The entity that will acquire will be larger than the other. Para 8 9 finds out that it is very important to figure out the date on which control on entity was obtained by other entity. As all the measurement and recognition will commence from this date. According to the Para 10 to 31 there is recognition and measurement of identifiable acquired net assets only. In these Para it will be recognized by the reporting entity that which assets and liabilities shall be acquired by it and at what values shall these will be measured on. This date would majorly be date of control taken. Para 10 says that with separation of goodwill and minority interest reporting entities will be recognized by all acquired assets. All the assets or liability when shall comply with definition of liabilities and assets. In case if they are related to asset acquisition transaction then the asset acquisition standard will not be applied and weight age will be given to the liabilities and the assets on the basis of the market value which it holds when the asset were acquired.(West, B., 2015) Para 6 7 of AASB 3 Business Combination We provide guidance for the identification of the acquired entity. the combining of this entity or acquires entity is a phenomenon well The Entity which film acquire control another entity by acquiring assets or liabilities. The entity will be in control buy pain proper and significant consideration to a query entity. the word which hole to control of others entity is generally large in size compared to any other entity first kind of entity will form the financial statement standard terminology and will be called has acquired entity who is the acquirer entity can be found out from the agreement of contract in Business combination and transaction. Finding fair values of assets in a business combination All assets and liabilities are valued when an entity take over business of any other entity or invest in such entity where in the holding company takes the date on which such transaction were entered. Value is stated as the values for which these are valued. As the method mentioned is totally related to market condition of anything or article it is very useful and free from any error because. It takes various parameters into consideration like the demand supply rule, market know how and the knowledge that individual possesses. So the fair value method can be termed as the method in which the evaluation is done on the basis of the goods exchanged between persons involved for whom there is an established market. Such people should not be given any position of responsibility as they may misuse the power by influencing price of such exchangeable goods or article. (Silvia, M., n.d.) So all acquired net assets are valued at the value which will remove any conflict and shall provide better understanding and relationship among acquirer and acquiree. Reasons for the choice of fair value to measure the assets and liabilities acquired in a business combination. The assets and liabilities are valued using the fair value method in case of business combinations the use of fair value method is acceptable in practical life to measure the value of asset and is also accepted by the accounting boards. The fair value method is not decided by any person but it depends upon the demand and supply of any product in a perfectly competitive market In case of business combinations when two entities combine they may have different views for valuing their Assets and liabilities in such case the fair value concept is the most appropriate to measure the value of Assets and liabilities The fair value so used will not lead to any conflict between both the parties of a business combination and with his result in satisfaction of both the parties which is very necessary .Why calculating Goodwill Again which arises from a business combination it is necessary to check whether the acid valued at fair value or not if not If not then it is necessary to value all the Ass ets and liabilities on the date of acquisition at the fair value share value is to be considered only on the date of acquisition because on this date the acquirer company has a control over the target. The treatment of goodwill for gain arising in the case of business combinations or business acquisition Sometimes in the case of business acquisition and entity has to pay something more than the value of the assets acquired. the acquired company I also have to pay something less than the value of assets acquired search gain or loss has to be computed according to their respective accounting standards the amount which is paid in excess of the net assets acquired is known as Goodwill is computed by subtracting the net assets from the consideration paid by the acquirer entity Sometimes when the acquirer entity has to pay amount less than the value of the net assets in such case the acquired company is said to have made again on bargain purchase. Ways. in which business combination can be accomplished There are two ways of doing business combinations of 41 to 44deals with the way in which business communication can be achieved. both paragraph show the stages in which business communication can be accomplished .Paragraph 41 and 42 relates with the accomplishing combination of business pages it would be possible to control any other entity which will have equity interest before the admission date. Paragraph 43 and 44 shows how did business combination can be accomplished without a transfer of the consideration. It may happen that Combining entities in order to obtain the net asset without any consideration. The situation may arise due to various reasons like the acquiring entity main purchase order purchase it won't show from the existing acquirerin order to get the control. References Fazal, H., 2011, What is Negative goodwill and its accounting treatment? West, B., 2015, Business Combinations: Dont Fall in the GAAP Thouvenin, D., 2003, Business combinations and fair value, Silvia, M., n.d., IFRS 3 Business Combinations,