Thursday, September 3, 2020

Fitness Movement in the USA Assignment Example | Topics and Well Written Essays - 250 words

Wellness Movement in the USA - Assignment Example A few wellness organizations extending from little retail facades to multipurpose clubs, ladies just bastions to muscle rec centers specked the brandishing scene. Independent clubs gave the business until the twentieth century when the business was changed by the huge midway possessed chains. As per Costa and Guthrie (1994), the most recent decade of the twentieth century was delineated by the arrangement of â€Å"Chandlerian† center, a differentiation to the fringe business. The wellness development flourished effectively in a domain that skilled aggregate independence; a situation where the work of open exercise started singular righteousness. The moving sexual orientation relations and the enthusiasm of ladies and men in embellishment a fit conditioned yet sound body were the establishing issues of the development (Costa and Guthrie, 1994).  In end, the wellness development concentrated on wellbeing and individuals’ reactions to building confidence. The development serves a constructive and indispensable need while focussing on benefits from individuals and rely upon uncertainties and the longing to have a brief look at industrially built pictures of stylish worth. The pictures of magnificence appearing as wellness in hyper-serious, lose-lose, the champ bring home all the glory condition with a transitory illusion security lead to falling apart human joy.

Saturday, August 22, 2020

Free Essays on Leadership V. Followership

Having aptitudes or information in the zone of authority can profit individuals later on. Powerful pioneers must comprehend from where their position comes. Official position originates from guidelines and manuals or is assigned by rank. Be that as it may, authority over individuals results from one thing-the eagerness of those set in the pioneer's charge to follow. Ira Chaleff, writer of the article Become familiar with the Art of Followership, puts it along these lines, The connection among pioneers and supporters as far as possible here and there the association diagram makes programs, breaks projects, and represents the moment of truth vocations. Individuals should easily move between the pioneer and the adherent jobs. The ability of subordinates to follow dissolves when a pioneer subverts those in power. This subverting can come in a few structures: contending openly with a director, not doing duties, and griping or offering gnawing remarks about administrators to subordinates. When a pioneer carries on inadequately as a supporter, by what means can subordinates be required to improve? Followership relies on honesty it must be available in pioneers and supporters the same. Nobody can anticipate that individuals should bolster choices if there is one trace of bargain or absence of uprightness. Associations ought to comprehend the elements of pioneer devotee connections and work towards creating the two jobs in their kin. Chaleff accepts that unrivaled followership needs steadfast and fiery help of the leader’s motivation and an ability to challenge the leader’s strategies or practices in the event that they are destructive to the regular reason. Followership takes fortitude at times more mental fortitude than administration. Adherents ought to know that pioneers have earned their place on account of their experience and information. They should regard the job the pioneer has earned. There are times when a devotee may differ with a choice being made and will communicate concern. In any case, when the choice has been made, ... Free Essays on Leadership V. Followership Free Essays on Leadership V. Followership Having abilities or information in the territory of authority can profit individuals later on. Viable pioneers must comprehend from where their position comes. Official position originates from guidelines and manuals or is assigned by rank. Be that as it may, authority over individuals results from one thing-the readiness of those set in the pioneer's charge to follow. Ira Chaleff, writer of the article Become familiar with the Art of Followership, puts it along these lines, The connection among pioneers and supporters as far as possible here and there the association diagram makes programs, breaks projects, and represents the moment of truth vocations. Individuals should easily move between the pioneer and the supporter jobs. The eagerness of subordinates to follow disintegrates when a pioneer sabotages those in power. This sabotaging can come in a few structures: contending freely with a director, not doing obligations, and griping or offering gnawing remarks about bosses to subordinates. When a pioneer acts inadequately as a supporter, by what means can subordinates be required to improve? Followership relies on honesty it must be available in pioneers and adherents the same. Nobody can anticipate that individuals should bolster choices if there is one trace of bargain or absence of honesty. Associations ought to comprehend the elements of pioneer adherent connections and work towards creating the two jobs in their kin. Chaleff accepts that prevalent followership needs faithful and fiery help of the leader’s plan and an ability to challenge the leader’s arrangements or practices on the off chance that they are unsafe to the regular reason. Followership takes mental fortitude here and there more boldness than authority. Adherents ought to know that pioneers have earned their place due to their experience and information. They should regard the job the pioneer has earned. There are times when a supporter may differ with a choice being made and will communicate concern. However, when the choice has been made, ...

Friday, August 21, 2020

Study More Free Essays

The mind and spinal line are comprised of numerous cells, including neurons and glial cells. Neurons are cells that impart and get electro-concoction signs to and from the mind and sensory system. There are around 100 billion neurons in the mind. We will compose a custom paper test on Study More or on the other hand any comparable subject just for you Request Now There are a lot increasingly glial cells; they offer help capacities for the neurons, and are undeniably more various than neurons. There are many sort of neurons. They fluctuate in size from 4 microns (. 004 mm) to 100 microns (. 1 mm) in measurement. Their length shifts from a small amount of an inch to a few feet. Neuronsâ are nerve cells that transmit nerve signs to and from the cerebrum at up to 200 mph. The neuron comprises of aâ cell body (or soma)â with branchingâ dendrites(signal recipients) and a projection called anâ axon, which direct the nerve signal. At the opposite finish of the axon, theâ axon terminalsâ transmit the electro-compound sign across aâ synapseâ (the hole between the axon terminal and the getting cell). The word â€Å"neuron† was authored by the German researcher Heinrich Wilhelm Gottfried von Waldeyer-Hartz in 1891 (he additionally begat the term â€Å"chromosome†). Theâ axon, a long augmentation of a nerve cell, and remove data from the cell body. Packs of axons are known as nerves or, inside the CNS (focal sensory system), as nerve tracts or pathways. Dendrites carry data to the cell body. Myelinâ coats and protects the axon (with the exception of occasional breaks called hubs of Ranvier), speeding up along the axon. Myelin is fabricated by Schwann’s cells, and comprises of 70-80% lipids (fat) and 20-30% protein. Theâ cell body (soma)â contains the neuron’s core (with DNA and commonplace atomic organelles). Dendrites branch from the cell body and get messages. A commonplace neuron has around 1,000 to 10,000 neurotransmitters (that is, it speaks with 1,000-10,000 different neurons, muscle cells, organs, and so forth ). Various TYPES OF NEURONS There are various kinds of neurons. They all convey electro-concoction nerve signals, yet vary in structure (the quantity of procedures, or axons, exuding from the phone body) and are found in various pieces of the body. Tangible neurons or Bipolar neuronsâ carry messages from the body’s sense receptors (eyes, ears, and so on ) to the CNS. These neurons have two procedures. Tangible neuron represent 0. 9% all things considered. (Models are retinal cells, olfactory epithelium cells. ) * Motoneurons or Multipolar neuronsâ carry signals from the CNS to the muscles and organs. These neurons have numerous procedures starting from the cell bo dy. Motoneurons represent 9% all things considered. (Models are spinal engine neurons, pyramidal neurons, Purkinje cells. * Interneurons or Pseudopolare (Spelling) cellsâ form all the neural wiring inside the CNS. These have two axons (rather than an axon and a dendrite). One axon speaks with the spinal line; one with either the skin or muscle. These neurons have two procedures. (Models are dorsal root ganglia cells. ) LIFE SPAN OF NEURONS Unlike most different cells, neurons can't regrow after harm (aside from neurons from the hippocampus). Luckily, there are around 100 billion neurons in the mind. GLIAL CELLS Glial cells make up 90 percent of the brain’s cells. Glial cells are nerve cells that don’t convey nerve driving forces. The different glial (which means â€Å"glue†) cells perform numerous significant capacities, including: processing of parts of dead neurons, fabricating myelin for neurons, offering physical and healthful help for neurons, and that's just the beginning. Sorts of glial cells incorporate Schwann’s Cells, Satellite Cells, Microglia, Oligodendroglia, and Astroglia. Neuroglia (which means â€Å"nerve glue†) are the another sort of synapse. These phones manage neurons during fetal turn of events. Step by step instructions to refer to Study More, Essay models

Monday, June 15, 2020

Speech Presentation - 550 Words

Speech Presentation (Essay Sample) Content: Speech presentationNameInstitutional AffiliationIn this weekà ¢Ã¢â€š ¬s class, I learnt about organizational behavior in a workplace and cooperation of teams into various groups to produce the desired results. I did experience the three structures that are involved in a workplace situation which are simple, functional and divisional structure. Having had my experience in the Whole Food Markets, I was able to comprehend the topic in a broader dimension. To begin with, in the whole food markets, we organized ourselves into different teams all working to a common goal. This is the divisional structure as each team had their own responsibilities to work on. The teams were necessary since the company was growing and the work was getting complex. Again, we had to increase the work efficiency for the company, which the only way was teamwork.We organized into a team of about 10 people where we were self-driven in a way that we would make decisions with minimal supervision fr om the supervisors or the managers. This was the simple structure of the organization as we embraced teamwork. Each team was responsible for its own business. Some of our functional responsibilities were managing inventory, gross margins, labor productivity and product placement decisions. This kind of cooperation with my other employees encouraged and I found the importance of working as a team.As I had learnt from class, I would like to mention that it is true that self-directed teams organize around the work process. In order to complete a whole work piece that requires interdependent tasks, this has a significant autonomy over execution of the tasks. I joined with my colleagues to create a dependant position in order to complete my individual tasks. From our teams, we had a leader who ensured that each of us completes his or her individual tasks and to ensure that everyone does the right thing.We kept independent from other teams, since what we required most is the interdependen ce amongst ourselves in order to make the best out of our products. I found myself responding very fast and effectively to the demands of our clients and the stakeholders. I did not want to lose any client in being slow or portraying a negative attitude. This is exactly what is required in the organizational behavior that we learnt in class.I felt motivated working... Speech Presentation - 550 Words Speech Presentation (Essay Sample) Content: Speech presentationNameInstitutional AffiliationIn this weekà ¢Ã¢â€š ¬s class, I learnt about organizational behavior in a workplace and cooperation of teams into various groups to produce the desired results. I did experience the three structures that are involved in a workplace situation which are simple, functional and divisional structure. Having had my experience in the Whole Food Markets, I was able to comprehend the topic in a broader dimension. To begin with, in the whole food markets, we organized ourselves into different teams all working to a common goal. This is the divisional structure as each team had their own responsibilities to work on. The teams were necessary since the company was growing and the work was getting complex. Again, we had to increase the work efficiency for the company, which the only way was teamwork.We organized into a team of about 10 people where we were self-driven in a way that we would make decisions with minimal supervision fr om the supervisors or the managers. This was the simple structure of the organization as we embraced teamwork. Each team was responsible for its own business. Some of our functional responsibilities were managing inventory, gross margins, labor productivity and product placement decisions. This kind of cooperation with my other employees encouraged and I found the importance of working as a team.As I had learnt from class, I would like to mention that it is true that self-directed teams organize around the work process. In order to complete a whole work piece that requires interdependent tasks, this has a significant autonomy over execution of the tasks. I joined with my colleagues to create a dependant position in order to complete my individual tasks. From our teams, we had a leader who ensured that each of us completes his or her individual tasks and to ensure that everyone does the right thing.We kept independent from other teams, since what we required most is the interdependen ce amongst ourselves in order to make the best out of our products. I found myself responding very fast and effectively to the demands of our clients and the stakeholders. I did not want to lose any client in being slow or portraying a negative attitude. This is exactly what is required in the organizational behavior that we learnt in class.I felt motivated working...

Wednesday, May 6, 2020

Analysis Of The Poem The Raven - 1813 Words

Those that have read â€Å"The Raven† may not fully understand what the young man in the poem is feeling and may question why does he do these things. Have a better understanding of the character’s feelings and what he must have gone through. He closes himself off from others and gains a fascinating raven that flies into his home. Some believe the reason why his is sad and lonely is because he self-torments. Though in reality the young man only misses his beloved so greatly that he can’t help but feel sad and alone. In order to understand the poem in a more explicated way, we must determine what the young man in the poem is feeling. Some people do not understand what is going on in the poem, so if they do not understand they will not understand†¦show more content†¦According to another quote from the poem in the same stanza the young man states, â€Å"I remember it was in the bleak December; And each separate dying ember wrought its ghost upon the floor† (Poe). The young man seems to be alone in a cold dark room as he watches the embers floating down to the floor. According to a book titled â€Å"Edgar Allan Poe† the author mentions that the young man â€Å"†¦has withdrawn from the human community and enclosed himself in a dark room†¦Ã¢â‚¬  (Bloom). Therefore, the young man has truly cut himself off from others as he was stricken with grief over the loss of Lenore. There are many examples as well as support from sources that the young man is extremely saddened and lonely. Additionally, there is cause to believe that there is a reason to why the young man feels the way he does. In fact, he seems to have lost someone important to him, named Lenore. Coupled with the fact that since he has lost someone dear to him he becomes entranced by a raven that has entered his home. The loss of Lenore drove the young man has closed himself off from contact with others and stays within his dark and lonely home. So, when the raven flew into his home onto the bust above his door he was quite fascinated by the dark and eerie bird and when it spoke the raven quoted, â€Å"Nevermore†. The young man was so entranced by theShow MoreRelatedAnalysis Of The Poem The Raven 1795 Words   |  8 PagesAnalysis of the Raven (The Poem Itself, and Its Symbolism) â€Å"The Raven† has been one of the most recognizable works in American poetry because of its haunting, music-like quality. It is also known for its hypnotic sound and uniform tone of melancholy. Poe needed to create a masterpiece people could remember him by. He used all of his best writing talents in his poem; repetition, parallelism, internal rhyme, alliteration, and assonance, so that he would be committed to the memories of all peopleRead MoreAnalysis Of The Poem The Raven 918 Words   |  4 PagesAllen Poe’s â€Å"The Raven† has been hailed by critics to be a defining work in the history of poetry. â€Å"Mariana†, a poem by Lord Alfred Tennyson draws from similar feelings and themes. As a result, the two poems are intertwined, similar to a startling degree. However, they set themselves apart from the other in several distinct ways. Even though both main characters long for a lost loved one, their psychological responses and states of mind d iffer. Additionally, the themes of the poems themselves divergeRead MoreAnalysis Of The Poem The Raven 2111 Words   |  9 PagesThe Raven versus Ode to a Nightingale â€Å"The Raven† by Edgar Allan Poe is a story of a young adult who has lost the woman he was in love with and is struggling cope. The story-teller compulsorily builds self-destructive understanding of his mourning in a raven’s constant Nevermore reminder to him, until he eventually gives up about being reconnected with Lenore in the new world. On the other hand, John Keats’ â€Å"Ode to a Nightingale† is another interesting poem set in London, which tells the storyRead MoreAnalysis Of The Poem The Raven By Edgar Allen Poe1376 Words   |  6 Pagespoetry and without proper use of it a poem may not be as strong as others. Poetry is a form of art, and a poet uses language as a painter would use color to portray their art. Edgar Allen Poe is one of the greatest poets in history because his mastery of literary elements such as allusion, allegory, symbolism, and figurative language. â€Å"The Raven† by Edgar Allen Poe is a fascinating poem in which he displays excellent use of language. There are many symbols in this poem which help the reader understandRead MoreAnalysis Of The Poem The Raven And Remembered How Good I Thought It Was871 Words   |  4 PagesI was surprised when I started to read a poem for this assignment as I am not what one would call a â€Å"poem reader†. I googled most famous poems of all time then a tons of result came out. However I saw the name Edgar Allan Poe in the list of the poets. I recalled reading his poem â€Å"The Raven† and remembered how good I thought it was. So I decided to dig a little deeper into his poems. In the process I stumbled upon this gem of a poem called â€Å"Annabel Lee†. It was something I read and could instantlyRead MoreAnalysis of Edgar Allen Poes The Raven Essay917 Words   |  4 Pageswriting from poems to short stories. One of his most famous narrative poems is â€Å"The Rav en.† There are many reasons to read the â€Å"The Raven.† One reason to read the poem is because it is a classic. Secondly, reading â€Å"The Raven† can give sight to Poe’s thoughts and feelings towards his life. Thirdly, the poem is a good example of the mind set of someone who has faced a loss. Another reason would be that the poem can represent trochaic octameter form. It can also represent narrative poem form. Of theseRead MoreEdgar Allan Poe (the Raven)1496 Words   |  6 PagesEdgar Allan Poes The Raven Poes The Raven is not only an American classic, its a favorite of high school students around the world, as well as their teachers. That being said, its still poetry and therefore can be difficult to understand. Read this summary to review the contents and get a better understanding. * Stanzas: 1-2 Make everyone in class think youre really smart when you bust out everything youve learned in this summary: Stanza 1:  Its late. The poems speaker is tiredRead MoreLiterary Analysis : The Raven905 Words   |  4 Pages When you are reading a poem or a short story there are so many other things that are connected to the story that people usual do not look at. But when you do break down a story or poem to look for what it really means that it is called literary analysis. A good piece of work to use is Edgar Allen Poe s The Raven. The Raven has a lot of different literature elements at work such as symbolism, theme, POV. In the Raven Edgar writes a poem about a man that is very sad. The man is sad because heRead MorePoes Poetry Essay1269 Words   |  6 Pagesfrightening poems. His poems are best known for being extremely grim and macabre, but with a hint of Romanticism in them. â€Å"The Raven† and â€Å"Annabel Lee† depict Romanticism being described by feelings and imagination. These poems reflect the reality that the author is dealing with different views in the way lovers grieving and the way of dealing with death. He is also able to make two poems that seem very similar completely different. These are all factors in both poems that make these two poems with aRead MoreAnalysis Of The Poem The Dead 1416 Words   |  6 Pages The Dead Muse: A Critical Analysis of The Raven Your Name Your University â€Æ' The Dead Muse: A Critical Analysis of The Raven The Raven by Edgar Allen Poe is a very famous poem which intricately weaves layer upon layer of meaning through singsong verses. Combining allusions to literature, mythology and religion, the poem tells many stories at once while evoking a feeling of nonsense and a descent into insanity. It is hard to understand what the poem is about—if anything at all, and Poe does not

Australian Accounting Standard Property Plant and Equipment

Question: Define the Australian Accounting Standard for Property Plant and Equipment. Answer: Executive Summary Every company working in an Industry should keep all the factors into consideration. The factors may be monetary or non monetary like earning higher profit margins or serving the customers with the best quality product service. Along with these factors the each and every company shall take interest of their stakeholders into consideration before proceeding towards any decision. It is due to the fact that the company can run only if the stakeholders are satisfied to the extent possible. Stakeholders includes not only the shareholders but also the customers, lenders including financial institutional and other financing companies, Government within the jurisdiction of whom the company has to operate and function, Employees of the company without whom the company cannot function, Suppliers of goods and services and competitors. Each and every stakeholder have different kind of their perspectives like shareholders look for the return on their equity, customers look for best product and se rvices with good quality and after sale service, government agencies including Income Tax Department, Sales Tax and Excise Department and other related agencies requires the compliance by companies with relevant legal statutes, rules and regulations made from time to time, lenders requires that the company should have goodwill in the market and the financial ratios of the company at any given point of time should be equivalent and at par with the norms set by the governing body of the lenders and employees wants to have association with the companies which have better prospects for growth and provides the platform on which the employees can build their career as per their level of satisfaction. Management includes the employees at the top level of an organization who are authorized to take decision. These decisions should be taken in an efficient and effective manner so as to cover all the concerns of the stakeholders of an organization. Its the property plant and equipment of the c ompany which helps in effective working of the organization. High value of assets will help in increasing the net worth of the company and which in turn increase the shareholders wealth of the company. Through this report the financial statement and position of the company given in the case study has been discussed and ways have been identified through which the company can work much better and comes up to the requirements of the stakeholders. Also this report will help in describing how the accounting shall be done in case of revaluation of property plant and equipment and enhances the principal issue in relation to the subsequent measurement of recognized asset. For the purpose of this report the primary data has been collected from the publications available at internet relating to Property, Plant and Equipment (Australian Accounting Standard 116) and effect of management decision on the interest of stakeholders of company. Other secondary resource includes economic magazines and other related sites. The report will start with the introduction of the case study, and then analysis will be made as per the given facts, and thereafter concluding paragraph will be cited along with pr oper recommendation. Introduction Property Plant and Equipment plays very vital role in the efficient working of an organization. Without their proper management and due care the company cannot work. Property plant and equipment means tangible assets which are used in production and in supply of goods and services, for the purpose of renting to others or for other related administrative purposes and which are expected to use for more than one year and which reaps benefits to the company for many years to come In the given case study of M/s Sha Maru Limited, the property plant and equipment is being measured through the Cost Model of measurement. The company is majorly worried about the stakeholders and concerned about the creation of goodwill of the company with better financial position. The current financial institutions from whom the company has taken loans and borrowings have stipulated ratios with the figures which shall be achieved by the company in all the ways. In order to achieve the ratios the revaluation m odel of the measurement has been suggested by the companys management. Then, the revaluation model requirements as mentioned in the Accounting Standard needs to be followed and shall be applied accordingly. In this report the companys management decision to revalue the property plant and equipment as on date by 25% of their value is discussed. This is the value which it would fetch in the market if sold. The decision is discussed with proper reference to the relevant accounting standard and stakeholder concepts. Analysis Any item under the head Property plant and equipment can be recognized an asset only if the cost of that item is easily measurable and secondly when there is high probability that the item will bring future economic benefits to the company for more years to come. Therefore, any item falling under the head Property plant and equipment shall be managed properly so that it can be utilized in an efficient manner. As per the current situation as on 30-06-2016, The company has total assets amounting to $35500000 and liabilities including short term and long term amounts to $20000000. The debt equity ratio comes out as 0.56 ( Debt / / Total Assets = $20000000 / $35500000). The company has earned Net Profit of $2000000. Expenses relating to tax and interest amounts to $250000 and $900000 respectively. The interest earned ratio is 3.5 (Interest Expense / Profit before Interest and Tax = $900000 / $3150000). The lender of the company has mentioned that the loan shall continue and lenders will cooperate only when the stipulated ratios are as per the norms. It includes Debt to Total Assets ratio to be less than 0.6 and Interest earned ratio to be greater than 3 times. It has also mentioned that the company will not pay any dividends in case interest earned ratio is less than 3 times. The company is up to the mark of the lenders as per the financial position as on 30-06-2016. But in order to serve the company better the companys management has decided to adopt revaluation model of measurement. As per the current cost model, the asset is measured at cost less amount of accumulated depreciation and the impairment losses if any. Revaluation Model on the other hand is the subsequent measurement model for Property plant and equipment in which asset is carried at an amount equal to the revalued amount, being the assets fair value, less the amount of subsequent depreciation and impairment losses if any. .In case the effect of revaluation is increase in the value of Property plant and equipment then the increase shall be recognized under the head Other Comprehensive Income and in the shareholders equity under the head Revaluation Surplus and the increase shall be adjusted in statement of profit and loss if in the earlier years decrease has been recognized. Other requirement of the revaluation Model includes the following: The revaluations of assets shall be done on regular basis in case where there is major difference between the carrying amount and fair value The intervals in the revaluation depend on the nature of the items. Volatile item may require frequent revaluations on annual basis and some requires three to five years. Revaluation shall be made for entire class of an asset and not for single item. Revaluation shall be made to the net carrying amount as on the reporting date. In the given case, 25% revaluation is expected in the value of Property, Plant and Equipment as on 30-06-2016. If the revaluation is done, then the Property plant and equipment will have value of $27500000 X 125% = $34375000. (The revaluation has been made assuming that all the assets belong to the same class). The amount of increase = $6875000 will be under equity under the head Revaluation Surplus. The amount of Long term and short term liabilities will not change and will be intact. Thus, considering the revalued figure in calculation of Debt to Total Assets ratio, the ratio will be 0.47 ($20000000 / $34375000). The ratio so arrived is better than the earlier one in accordance with the ratios stipulated by the lenders. On the other hand the company will be able to distribute dividends to the shareholders. This will be the difficult step for the company as the cost of implementation and compliances will increase. Secondly, the adjustment for depreciation due to revaluation model will bring hurdles but has to adopt with full compliance. It will help not only the lenders but also benefits the shareholders by having the increased net worth of the company and higher profits and thus increasing the earnings available for the shareholders. Its implication on the senior management will be positive. It is due to the fact that such transformation requires good governance and dedicated team efforts which the company have in full. Also it will create the reputation of the company in the market. The employees will also be more benefited as they are associated with such company which has undertaken such transformation and have better future prospects. Apart from benefiting the different stakeholders of the company, the company will have various options through which the share capital can be further raised. It may includes venture capital fund, private equity, funds through mergers and acquisitions, loans from different financial institutions on the revalued property plant and equipment, raising funds from public and Depository receipts. Thus, the change from cost model to revaluation model though difficult implementation and compliances but once adopted then it will provide benefits to the company in the future upcoming years. Conclusion Cost Model and Revaluation Model of measurement of Property Plant and Equipment have their own advantages and disadvantages. In the case study, the company requires the benefits and losses from Revaluation model of measurement if adopted so that the decision can be made in respect of the change from cost model of measurement to revaluation model. Both the models are separate and are good depending upon the circumstances and situations the company concerned is facing. Cost model considers the purchase cost of the asset whereas the revaluation model considers the fair value of an asset. The fair value may be the higher or lower which means revaluation may result in increase in the value of an asset or decrease in the value of asset. Accordingly the effect of increase or decrease will be added or subtracted from the Net Carrying amount of property plant and equipment and corresponding amount will be transferred to the revaluation reserve under the head equity. The accounting shift from cost model to revaluation model is challenging task but if its beneficial for the company then the company shall adopt the model. To conclude the above analysis, the revaluation model will make the financial position of the company strong in terms of ratios as well as in terms of payment of dividends to the shareholders and attracting new investors to increase the share capital. Recommendation From the above analysis of both the models Cost model and Revaluation model, revaluation model is recommended for the company to be adopted. It is because of two major reasons which the company is looking for. First one is that the debt equity ratio will become better under revaluation model then under cost model and second is that the companys interest earned ratio will also become better due to which the shareholder will have insight that the higher dividends will be paid and which in actual will be paid by the company. Because of higher value of total assets and lesser value of debt the company will have more and more options to raise more funds. Therefore, it is recommended to go for revaluation model. As any change cannot be done gradually, the company shall follow for few months the cost model until the fair value is received by the company as on reporting date from the qualified valuer. Once the values are locked than the accounting shift should be done. References Australian Accounting Standard Board (AASB), 2010, Property Plant and Equipment available on https://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf accessed on 28/08/2016. IFRS (EU), 2009, IAS16 Property Plant and Equipment available on https://www.readyratios.com/reference/ifrs/ias_16_property_plant_and_equipment.html accessed on 29/08/2016. Friedrich B and Friedrich L, 2009, IAS 16 Property Plant and Equipment available on https://www.cga-pdnet.org/non_verifiableproducts/articlepublication/ifrs_e/ias_16.pdf accessed on 29/08/2016. Monday E, 2009, IAS 16 and the Revaluation Approach: Reporting Property, Plant and Equipment at fair value available on https://trace.tennessee.edu/cgi/viewcontent.cgi?article=2297context=utk_chanhonoproj accessed on 29/08/2016.