Property, Plant And Equipment Essay Example for Free

Property, Plant And Equipment Essay Items of property, plant, and equipment should be recognised as assets when it is probable that: [IAS 16.7] it is probable that the future economic benefits associated with the asset will flow to the entity, and the cost of the asset can be measured reliably. This recognition principle is applied to all property, plant, and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it. IAS 16 does not prescribe the unit of measure for recognition – what constitutes an item of property, plant, and equipment. [IAS 16.9] Note, however, that if the cost model is used (see below) each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. [IAS 16.43] IAS 16 recognises that parts of some items of property, plant, and equipment may require replacement at regular intervals. The carrying amount of an item of property, plant, and equipment will include the cost of replacing the  part of such an item when that cost is incurred if the recognition criteria (future benefits and measurement reliability) are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of IAS 16.67-72. [IAS 16.13] Also, continued operation of an item of property, plant, and equipment (for example, an aircraft) may require regular major inspections for faults regardless of whether parts of the item are replaced. When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant, and equipment as a replacement if the recognition criteria are satisfied. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed. [IAS 16.14] Initial Measurement An item of property, plant and equipment should initially be recorded at cost. [IAS 16.15] Cost includes all costs necessary to bring the asset to working condition for its intended use. This would include not only its original purchase price but also costs of site preparation, delivery and handling, installation, related professional fees for architects and engineers, and the estimated cost of dismantling and removing the asset and restoring the site (see IAS 37, Provisions, Contingent Liabilities and Contingent Assets). [IAS 16.16-17] If payment for an item of property, plant, and equipment is deferred, interest at a market rate must be recognised or imputed. [IAS 16.23] If an asset is acquired in exchange for another asset (whether similar or dissimilar in nature), the cost will be measured at the fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measurable. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. [IAS 16.24] Measurement Subsequent to Initial Recognition IAS 16 permits two accounting models: Cost Model. The asset is carried at cost less accumulated depreciation and impairment. [IAS 16.30] Revaluation Model. The asset is carried at a revalued amount, being its fair value at the date of revaluation less  subsequent depreciation and impairment, provided that fair value can be measured reliably. [IAS 16.31] The Revaluation Model Under the revaluation model, revaluations should be carried out regularly, so that the carrying amount of an asset does not differ materially from its fair value at the balance sheet date. [IAS 16.31] If an item is revalued, the entire class of assets to which that asset belongs should be revalued. [IAS 16.36] Revalued assets are depreciated in the same way as under the cost model (see below). If a revaluation results in an increase in value, it should be credited to other comprehensive income and accumulated in equity under the heading revaluation surplus unless it represents the reversal of a revaluation decrease of the same asset previously recognised as an expense, in which case it should be recognised as income. [IAS 16.39] A decrease arising as a result of a revaluation should be recognised as an expense to the extent that it exceeds any amount previously credited to the revaluation surplus relating to the same asset. [IAS 16.40] When a revalued asset is disposed of, any revaluation surplus may be transferred directly to retained earnings, or it may be left in equity under the heading revaluation surplus. The transfer to retained earnings should not be made through the income statement (that is, no recycling through profit or loss). [IAS 16.41] Depreciation (Cost and Revaluation Models) For all depreciable assets: The depreciable amount (cost less residual value) should be allocated on a systematic basis over the assets useful life [IAS 16.50]. The residual value and the useful life of an asset should be reviewed at least at each financial year-end and, if expectations differ from previous estimates, any change is accounted for prospectively as a change in estimate under IAS 8. [IAS 16.51] The depreciation method used should reflect the pattern in which the assets economic benefits are consumed by the entity [IAS 16.60]; The depreciation method should be reviewed at least annually and, if the pattern of consumption of benefits has changed, the depreciation method should be changed prospectively as a change in estimate under IAS 8. [IAS 16.61] Depreciation should be charged to the income statement, unless it is included in the carrying amount of another asset [IAS 16.48]. Depreciation  begins when the asset is available for use and continues until the asset is derecognised, even if it is idle. [IAS 16.55] Recoverability of the Carrying Amount IAS 36 requires impairment testing and, if necessary, recognition for property, plant, and equipment. An item of property, plant, or equipment shall not be carried at more than recoverable amount. Recoverable amount is the higher of an assets fair value less costs to sell and its value in use. Any claim for compensation from third parties for impairment is included in profit or loss when the claim becomes receivable. [IAS 16.65] Derecogniton (Retirements and Disposals) An asset should be removed from the balance sheet on disposal or when it is withdrawn from use and no future economic benefits are expected from its disposal. The gain or loss on disposal is the difference between the proceeds and the carrying amount and should be recognised in the income statement. [IAS 16.67-71] If an entity rents some assets and then ceases to rent them, the assets should be transferred to inventories at their carrying amounts as they become held for sale in the ordinary course of business. [IAS 16.68A] Disclosure For each class of property, plant, and equipment, disclose: [IAS 16.73] basis for measuring carrying amount   depreciation method(s) used useful lives or depreciation rates gross carrying amount and accumulated depreciation and impairment losses reconciliation of the carrying amount at the beginning and the end of the period, showing: additions disposals acquisitions through business combinations revaluation increases or decreases impairment losses reversals of impairment losses depreciation net foreign exchange differences on translation other movements Also disclose: [IAS 16.74] restrictions on title expenditures to construct property, plant, and equipment during the period contractual commitments to acquire property, plant, and equipment compensation from third parties for items of property, plant, and equipment that were impaired, lost or given up that is included in profit or loss If property, plant, and equipment is stated at revalued amounts, certain additional disclosures are required: [IAS 16.77] the effective date of the revaluation whether an independent valuer was involved the methods and significant assumptions used in estimating fair values the extent to which fair values were determined directly by reference to observable prices in an active market or recent market transactions on arms length terms or were estimated using other valuation techniques for each revalued class of property, the carrying amount that would have been recognised had the assets been carried under the cost model the revaluation surplus, including changes during the period and any restrictions on the distribution of the balance to shareholders

A Brief History of Tahiti Essay -- World History Essays

Like much of the colonial world, Tahiti and its surrounding islands were subject to the intense brutality and domination of European imperialism. The native people were manipulated, their culture was eradicated, and their freedom was greatly limited as both the French and the British struggled for control over the Polynesian’s 65 inhabitable islands. What makes Tahiti distinctive from the colonial world, though, is the lack of violence commonly associated with independence movements. Instead, Tahiti’s progression from a colony to a territory of limited independence has been, for the most part, rather peaceful due to the area’s unique history and geography. The area known as French Polynesia is spread out across 2,000,000 miles of the South Pacific Ocean. Though, this number in many cases is deceiving due to the fact that only about 6,500 of those miles are land. Tahiti is the largest of the Polynesian’s 118 islands, containing a land mass greater than 1,667 square miles. It is also the area’s most populous region, consisting of nearly 150,000 citizens. The first Europeans arrived in Tahiti in 1767. A year later, the island was claimed for France by explorer Louis Antoine de Bougainville. The French, though, were slow to exert their control over the region and, in their absence, other colonial powers, most notably the British, were able to establish dominance. In 1797, the members of the London Missionary Society arrived on the island. Over the next twenty years, these missionaries developed close ties with the Pomares, Tahiti’s most powerful ruling family. Through domination and manipulation, the British missionaries used the Pomares’ influence to eradicate many of the native traditions,... .../historydates.asp> Tahiti. 1995-2002. 12 Nov. 2002. â€Å"Tahiti and French Polynesia: A look at the history and culture of French Polynesia† Tahiti Explorer. 1994-2002. 12 Nov. 2002. â€Å"Tahiti and Its Islands: The History† Tahiti Explorer. 1994-2002. 12 Nov. 2002. Links This link brings its reader to a timeline of dates regarding the history of Tahiti and Polynesia. This link brings its reader to a website designed for tourists. It contains various information about Tahiti. This link brings its reader to a basic website containing historical facts and tourism information regarding Tahiti.

Comparing Kundera and Khaled

Comparing and Contrasting Works by Kundera and Khaled Hosseini The unbearable lightness of being was published in Paris in 1984 by Czech author Milan Kundera. The novel is a mix of genre-defying mix of historical fiction, love stories, philosophy, and experimentation with narrative technique. Set mostly in Prague in the late 1960s, the novel focuses on the love lives of four Czech intellectuals as they struggle with relationships, sex, politics, and the military occupation of their country.The narrator frequently interrupts the story to analyze his own characters and discuss the fictional plotline in the context of the novel’s central philosophy: the dichotomy between lightness and weight. On the contrary of The Kite Runner, the book was published in New York in 2003 by Afghanistan author Khaled Hosseini. The novel is a work of post- modern literature telling the story of how the author grew up and the relationship he had with one of his servant boys. However the similarity he re is the Kite Runner is also written about a time of war for its country while telling the story of the two boys.The author Kundera is unique narrative by presenting himself in the third person, suggesting that he is a character in the story. But he soon confesses to be the author, not the spectator of the fictional tales. He actually proceeds to comment on the characters his own fictional creations and analyze his own novel for us. What he trying to do which we cannot do in real life is disrupts the linearity of time by telling a non-chronological narrative. He achieves this by repeating the same scenes a second or third time. The novel explores the human struggle to give our lives weight despite its necessary and unbearable lightness.The novel itself is the narrator’s attempt at doing just that for himself. Contrary to Khaled is writing is Classical and he speaks as the author telling a story. He also allows the character themselves to define who they are. He does not disr upt the time of telling a chronological narrative. He allows the characters to feel the actually weight of their lives like real life. There is a quote in Kundera book â€Å"novelistic† to you, and I am willing to agree, but only on condition that you refrain from reading such notions as â€Å"fictive,† â€Å"fabricated,† and â€Å"untrue to life† into the word â€Å"novelistic. Because human lives are composed in precisely such a fashion. † (Kundera, The Unbearable Lightness Of Being) both authors are similar in that even though Kundera uses fictional characters and Khaled using real characters. Kundera is saying it is his way of using fictional novel and fictional characters to explore real ideas. Just because my characters are fake, he seems to be saying, doesn’t mean that they aren’t a completely accurate reflection of real life. His novel may be intricately structure and full of artistry but so is life. The novels are different w hen it comes to the plot.Khaled, follows a typical plotline. Khaled uses his characters to serves as the climax as a whole in the story. The events are placed in chronological order. Kundera, on the other hand no typical plotline, the novel features several different, interwoven, plotlines. If you identify a climactic situation for one character in one plotline, it doesn’t necessarily serve as a climax for the plot as a whole. The reason the same events are narrated more than once from different characters’ points of view. You can’t break this story into purely plot-driven stages.The bowler hat was a motif in the musical composition that was Sabina’s life. It return again and again, each time with a different meaning, and all the meanings flowed through the hat like water. â€Å"You can’t step twice into the same river† (Kundera, Milan) Sabina was touched by the sight of the bowler hat in a Zurich hotel and made love almost in tears was that its black presence was not merely a reminder of their love games but also a memento of Sabina’s father and of her grandfather, who lived in a century without airplanes and cars.The bowler hat carries weight primarily because it has recurred. This is exactly why motifs give meaning to an individual’s life because they recur over and over again. This is how we are able to give our lives meaning despite the fact that our life occurs only once. The kite was a motif in Amir’s life. It returns season after season and each time with different meaning. All the meanings flowed like the quote mention above. Amir’s longed for the kite runner contest because it was a chance for him to bond and make his father proud of him. The kite recurs over and over every year.This kite running gave him the chance to make his father finally proud of him when he won the contest that last year before war and things change between him and Hassan. Many years later the kite comes back to help him to reach his nephew. This like Sabina gave his life meaning despite the fact he lives only once. Both books show betrayal from one character to the other. In the Kite Runner Amir betrays Hassan on more than one occasion we see it when he was raped by Assef and the other boys. We see it when he places the money and some gifts under his pillow and tries to convince his father that he stole the items.Tomas betrays Tereza by making all his sexual life to so many women, he makes he and Tereza’s private life public. He violates her privacy. Tereza reads Tomas’s letters. Sabina betrays Tomas when she takes his sock and hides it so he will go home with one sock short. This made Tomas realize Sabina resents his love for Tereza as much as Tereza resents his lust for Sabina. In the book by Khaled there is a quote â€Å"For you a thousand times over† (Hosseini) Hassan used this quote to show his devotion to Amir and that there was nothing he would not do for hi s friend and master, yet unknowingly to him also his brother.His thousand times over was shown when he went after the kite for Amir and it cost him being raped and shamed. At the end of the story you have Amir using the same quote as he and Hassan’s son Sohrab are flying the kite and he noticed a slight nod and smile come across his face. He knew there was no great big change but like spring when it comes it melts the snow one flake at a time; he thought he might have just witnessed the first flake melting.Just like Hassan Tereza would show Tomas â€Å"For you a thousand times over† (Kundera) her devotion and love for him. Even though he cheated on her many times over she stayed with him. She believed he was her soul mate that was why she went to Prague to offer up her life to Tomas. Tomas himself was faithful to Tereza in that he would not let anyone possess a special area which he might call poetic memory and which records everything that charms or touches us, that m akes our lives beautiful.Since meeting Tereza he did not allow a woman to leave the slightest impression on that part of his brain. Hosseini, Khaled. â€Å"The Kite Runner. † Hosseini, Khaled. The Kite Runner. New York: Penguin Group, 2003. 371. Novel. Kundera, Milan. â€Å"The Unbearable Lightness Of Being. † Kundera, Milan. The Unbearable Lightness Of Being. New York: harperCollins, 1984. 88. Novel. Kundera, Milan. â€Å"The Unbearable Lightness Of Being. † Kundera, Milan. The Unbearable Lightness Of Being. New York: Harper & Row, 1984. 59. Novel.

New York City Blackout and mayoral Election of 1977 Free Essay Example, 1250 words

Considering the large number of contestants and the intense campaigns, rivalry was high up in the air. The blackout therefore, provided a conducive environment for the supporters of the different candidates to flex their muscles against each other, enhancing the already poor city condition. These show the negative effects that the blackout contributed to the city. The occurrences in the New York City made the economic situation worse and a financial crisis was imminent (Curvin and Porter 65). To a majority of the contestants, the incumbent Mr. Abraham D. Beame’s leadership over the past term had contributed towards the failing economic situations in the city, and therefore, to them, the election was more of a referendum against the incumbent’s leadership other than an election to choose the next mayor. For the incumbent, it was a time to put "One foot on the wire – his better foot, the balancing foot. † (Colum). The main aspect was what would make the situation better for the residents of New York City. However, the situation for the incumbent was a struggle to fend his stiff competition to enable him makes history as the first mayor in office to lose an election for over half a century just after a single term. We will write a custom essay sample on New York City Blackout and mayoral Election of 1977 or any topic specifically for you Only $17.96 $11.86/pageorder now With an already bad situation, the incumbents continued stay in office would have effects that are more negative. With the occurrence of the blackout, many argued that Beame’s as a leader had lost control of proving lights on the streets, and even when the unfortunate had occurred, Beame still failed to call on Governor Carey to provide the necessary security required for a city such as New York (Curvin and Porter 143). Despite the cause of the black having been lightning strike, the contestants were indeed â€Å"on fire† (Colum), in their quest for the seat. What is the significance of the blackout and the New York Mayoral elections? The unfortunate situations in New York City had actually started long before the election that only came to make the already bad situation worse. Prior to the elections, the â€Å"Son of Sam† murders had been within the city from the previous year. The main victims were young who were actually a majority of the voters in the forthcoming elections and therefore, such a situation would have a significant effect on the election, considering that the young made a significant percentage of the voters (McNickle 206). One aspect of surprise because of the occurrences was that despite the unfortunate events that the city was facing, voters were never affected from supporting their liberal candidates.

Apostle Paul Essay - 2260 Words

Welcome back to the Men’s Huddle Bible study as we continue to look at the second missionary journey of the apostle Paul and his companions. Last week, we looked at the first half of Paul’s second trip. Paul and his companions faced opposition and were even thrown in jail, but that did not stop them from spreading the Word of the Lord. We left off where Paul and his companions went to Lydia’s house before they left. This morning open your Bibles to Acts, chapter 17. Follow along as I read the first 10 verses: Now when they had traveled through Amphipolis and Apollonia, they came to Thessalonica, where there was a synagogue of the Jews. And according to Paul’s custom, he went to them, and for three Sabbaths reasoned with them from the†¦show more content†¦The group travels through Amphipolis and Apollonia before they reach Thessalonica. Paul, Silas, and Timothy left Philippi after a riot occurred when Paul drove out a demon from a demon-possessed girl. Luke, most likely, left the group as the narrative is now in the third person. Thessalonica is an old city revived under the Greek and Roman culture. Today, it is known as Thessaloniki, and a significant city in Greece. Again, as custom, Paul went to the synagogue of the Jews to proclaim the Word of God. Luke recorded that Paul, â€Å"reasoned with them from the Scriptures.† This meant that Paul was not only preaching, but teaching and engaging in discussions with those around him. Paul also was â€Å"explaining a nd giving evidence† that Jesus Christ was the true Son of God. It is important for any preacher to â€Å"explain† the Scriptures. Paul wrote to Timothy and told him to â€Å"preach the Word† (2 Tim. 4:2). Preaching the Word includes explaining and expounding the Scriptures. Paul is preaching and explaining the Scriptures and sharing the gospel message. Paul faced opposition from the Jews, who caused an uproar. Paul proclaimed the gospel, won converts to Christ, and because of his success, faced opposition. Anyone who proclaims the true Word of God will face opposition. That does not mean one should stop preaching the Word, but to summon courage to continue to keep preaching the true Word of God. The unbelieving Jews were enraged at the gospel message and sought to driveShow MoreRelatedThe Conversion Of The Apostle Paul1282 Words   |  6 PagesThe conversion of the Apostle Paul is one of the more well-known occurrences in biblical history. Paul’s conversi on, on the Road to Damascus, shows that God’s power is great and that anyone can become a servant of the Lord. Paul became the foremost authority of the teachings of Christ in biblical history. Paul worked fervently, after his conversion, to spread the words of Christ throughout the known world. In this essay, I will explain the events that took place for the conversion and some thoughtsRead MoreThe Paul Of The Apostle Paul1502 Words   |  7 PagesTHE APOSTLE PAUL Whatever tales may have spun out of the antiquity of time, Jesus was not the initiator of Christianity as we know it. The division between Jews and Christians did not begin with the death of Christ. Indeed, many of his teachings have been lost forever for none of his disciples ever wrote a single word down. Although this religion, established solidly upon this man, does not even regard Jesus in most of the New Testament (Collier). The man behind the curtain, the usurper, and dividerRead MoreSaint Paul the Apostle2039 Words   |  9 PagesTerm Paper: Saint Paul the Apostle Saint Paul the Apostle was one of the most influential early Christian missionaries of his time. He is responsible for writing many books that contributed to a large portion of the New Testament. 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Romans chapter one to eight shows the aspects of those areas: God so loved human beings that He reveals Himself through natural world that people could know Him; true human identity can be discovered by seeing God’s image within human beings, and to do so, Jesus need to justify, sanctify

Is High Stakes Tests Necessary Essay - 1870 Words

According to the Glossary of Education Reform (http://edglossary.org/high-stakes-testing), high-stakes tests are designed to measure student achievement and to determine whether a student is intelligent enough to advance in education. These tests can come in many forms; although the SAT and ACT are considered the most common examples of high-stakes tests in America, any test used to make important decisions about a student can be considered a high-stakes test. For example, students giving oral reports in front of a faculty panel to receive their diplomas would be taking a high-stakes test. However, because these high-stakes tests can only be taken a few times at most, and because these tests are supposed to accurately represent a student’s ability in the classroom, many students report anxiety before these tests. Because higher levels of test anxiety may be associated with lower test scores, one question arises: is high-stakes testing truly the most accurate way to assess a student’s ability in the classroom? To answer this question, researchers have begun to explore an alternative to high-stakes testing: low-stakes testing. Low-stakes testing is also used to measure student achievement; however, these tests are not typically used to make important decisions about students. I argue that low-stakes testing should be implemented in schools in hopes of lessening student test anxiety and encouraging long-term retention of course material. Many have criticizedShow MoreRelatedDefinition And Understanding Of High Stakes Tests Essay1114 Words   |  5 Pagesnumerous definitions of what a high stakes test is. This is probably due to the fact that its application encompasses educators (teachers and learning institutions), schools, and students. 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The purpose of this policy brief is to elaborate on the non-beneficial components of high-stakes testing and statewide standards. Thus, peer-reviewed research articlesRead More High Stakes Testing Essay1205 Words   |  5 PagesHigh Stakes Testing Albert Einstein once stated, â€Å"not everything that counts can be counted and not everything that can be counted counts.† High-stakes testing attempts to determine the knowledge a person has obtained throughout grades K-12. These standardized tests are being used to judge a person’s ability to graduate from high school and also judge if a child has enough knowledge to proceed to the next grade level. Throughout this paper, I will be discussing how these tests do not accuratelyRead MoreThe No Child Left Behind Act1420 Words   |  6 PagesMany stakeholders’ in public education are seeking solutions to produce high achieving students who graduate ready to embrace technological challenges. 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Second, measuring student progress has historically been a prevalent fe ature of the American public education system with respect to policy and practice. However, the underlying assumption of present accountability systems is that attaching consequences to education reform will elevate student achievement (Hursh, 2010). Using high-stakes assessments to retain/promote students

Affirmative Action Affirmative Action Essay Example For Students

Affirmative Action Affirmative Action Essay Affirmative action is one of the more recent and popular civil rights policies that affect todays society. Affirmative action can be described as nothing more than a lower educational standard for minorities. It has become quite clear that affirmative action is unfair and unjust. However, in order to blend race, culture, and genders to create a stable and diverse society, someone has to give. How can this be justified? Is there a firm right or wrong to affirmative action? Is this policy simply taking something from one person and giving it to someone else, or is there more to this policy, such as affirmative action being a reward for years of oppression against those whom it affects? There have been many affirmative action plans and experiments attempted over the years; however most have been largely unsuccessful. These plans range from Title VII of the Civil Rights Act to the Rehabilitation Act of 1973. In 1986 the Department of Labor published an experiment entitled workforce 2000, which investigated the number of the most recent entrants into the working class from the years nineteen eighty-five to two thousand (Hyde 1). The analysis showed that of those who would be newly entering the workforce, only fifteen percent would be white males(Hyde 1). This course approaching prevalent accomplishment of affirmative action is the end outcome of an operation that began in eighteen sixty-four with the passage of Title VII of the Civil Rights Act. (Hyde1) This act forbids discrimination on the grounds of race, color, religion, and national origin. Title VII was meant to serve as a vehicle for affirmative action; however, in order to address the inequities of the nations employment system, another method was needed. About one year after Title VII went into effect, President Johnson required government contractors to take affirmative action in the employment of minorities. With this idea, he introduced executive order 11246 on September twenty-fourth of nineteen sixty-five and order 113755 for women shortly after. (Hyde 2) In nineteen seventy-three the Rehabilitation Act was introduced. This act enjoined federal contractors that have a contract existing over two thousand five hundred employees to take affirmative action in the employment of people with handicaps. (Hyde 3)There is no doubt that there will always be controversy with affirmative action until an effective policy is put forth. Many citizens, organizations, and businesses seem to be slow to realize that government mandated race and sexually based preferences can only be used under extraordinary circumstances. There are many equal opportunity programs, such as the NAACP, that are designed to protect minoritys rights and privileges. Therefore, there is no need for affirmative action to be used to its fullest extent in the world today. This policy is wrong because it involves reverse discrimination, promotes the hiring of less qualified workers, and basically does more wrong than right. A person should be hired for a job position because this person is the most qualified, not because this person is a minority or a female. Suppose an employer hires a person because he or she is a minority; if another applicant is more qualified for the job, then the employer is the person being negatively affected. If it is a prejudice act for people to discriminate against minorities, then what makes it right for people to discriminate against the majority? Either way, someone is being discriminated against and affirmative action only legitimizes and legalizes it. In my personal opinion, affirmative action is a plan that can only enhance racial issues. For instance, what if someone loses out on the job position he or she deserved because this person is a part of the majority? Would race, gender, or a handicap not have anything to do with this injustice? Affirmative action has proven to be an injustice to the majority of society. Over the years there have been numerous cases in which this policy has harmed a great deal of people in order to establish so-called justice for an elite few. .udabc791e0683486cef6ec609e9f77025 , .udabc791e0683486cef6ec609e9f77025 .postImageUrl , .udabc791e0683486cef6ec609e9f77025 .centered-text-area { min-height: 80px; position: relative; } .udabc791e0683486cef6ec609e9f77025 , .udabc791e0683486cef6ec609e9f77025:hover , .udabc791e0683486cef6ec609e9f77025:visited , .udabc791e0683486cef6ec609e9f77025:active { border:0!important; } .udabc791e0683486cef6ec609e9f77025 .clearfix:after { content: ""; display: table; clear: both; } .udabc791e0683486cef6ec609e9f77025 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .udabc791e0683486cef6ec609e9f77025:active , .udabc791e0683486cef6ec609e9f77025:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .udabc791e0683486cef6ec609e9f77025 .centered-text-area { width: 100%; position: relative ; } .udabc791e0683486cef6ec609e9f77025 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .udabc791e0683486cef6ec609e9f77025 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .udabc791e0683486cef6ec609e9f77025 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .udabc791e0683486cef6ec609e9f77025:hover .ctaButton { background-color: #34495E!important; } .udabc791e0683486cef6ec609e9f77025 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .udabc791e0683486cef6ec609e9f77025 .udabc791e0683486cef6ec609e9f77025-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .udabc791e0683486cef6ec609e9f77025:after { content: ""; display: block; clear: both; } READ: Perception1 Essay Pasour explains one of the thousands of injustices that affirmative action has provided:Affirmative action promotes the hiring of less skilled workers. It sometimes forces employers to choose the best of the minority workers they can find, regardless