Lesothosaurus - Facts and Figures

Name: Lesothosaurus (Greek for Lesotho lizard); pronounced leh-SO-tho-SORE-us Habitat: Plains and woodlands of Africa Historical Period: Early Jurassic (200-190 million years ago) Size and Weight: About six feet long and 10-20 pounds Diet: Plants Distinguishing Characteristics: Small size; large eyes; bipedal posture; inability to chew About Lesothosaurus Lesothosaurus dates from a murky time in geologic history--the early Jurassic period--when the first dinosaurs had just split into the two main dinosaur groups, saurischian (lizard-hipped) and ornithischian (bird-hipped) dinosaurs. Some paleontologists insist that the small, bipedal, plant-eating Lesothosaurus was a very early ornithopod dinosaur (which would place it firmly in the ornithischian camp), while others maintain that it predated this important split; yet a third camp proposes that Lesothaurus was a basal thyreophoran, the family of armored dinosaurs that includes stegosaurs and ankylosaurs. One thing we do know about Lesothosaurus is that it was a confirmed vegetarian; this dinosaurs narrow snout had a beak-like appearance on the end, equipped with about a dozen sharp teeth in front and many more leaf-like, grinding teeth in the back. Like all early dinosaurs, Lesothosaurus was unable to chew its food, and its long hind legs indicate that it was very fast, especially when being pursued by larger predators. However it winds up being classified, Lesothosaurus isnt the only ancestral dinosaur of the early Jurassic period that has continued to puzzle paleontologists. Lesothosaurus may or may not have been the same creature as Fabrosaurus (the remains of which were discovered much earlier, thus giving the name Fabrosaurus precedence if the two genera wind up being merged, or synonymized), and it may also have been ancestral to the equally obscure Xiaosaurus, yet another tiny, basal ornithopod native to Asia.

The Holocaust Non-Jewish Victims - 884 Words

After Germany lost World War I, it was in a national state of humiliation. Their economy was in the drain, and they had their hands full paying for the reparations from the war. Then a man named Adolf Hitler rose to the position of Chancellor and realized his potential to inspire people to follow. Hitler promised the people of Germany a new age; an age of prosperity with the country back as a superpower in Europe. Hitler had a vision, and this vision was that not only the country be dominant in a political sense, but that his ‘perfect race’, the ‘Aryans,’ would be dominant in a cultural sense. His steps to achieving his goal came in the form of the Holocaust. The most well known victims of the Holocaust were of course, the Jews.†¦show more content†¦They wanted control of that land because of the plentiful agricultural land that would be used to feed the great German race. The Pols were part of a bigger group of people known as the Slavs. ‘To the Nazis, the Slavs were considered Untermenschen, or subhumans’ (‘Victims’). They were treated as though they weren’t people, and Hitler and the Nazis viewed them as just another obstacle to expanding the great German living space. Now what makes the Slavs unique from the other persecuted groups, is that they were not characterized by religion or physical trait, but rather, because of the area of the world they were born in. Also, the mobile killing squads and death camps were not exclusive to just one sub-group within the Slavs; Hitler’s genocidal efforts reached to all kinds of Slavic people. When the Nazi Party came to power in Germany, the members of the communist and socialist parties resisted its takeover. The Nazis sent most of them to concentration camps where they were considered ‘political prisoners.’ A prominent camp for political prisoners was Dachau. Another group of victims in the Holocaust was the mentally and physicall y handicapped. It Hitler’s mind, his new vision of the world needed to be ‘perfect’ and these people threatened it. The majority of the handicapped were killed on the spot instead of being put through the concentration camps. In 1939, the ‘euthanasiaShow MoreRelatedPreserving Memory : The Struggle For Creating America s Holocaust Museum871 Words   |  4 PagesPreserving Memory: The Struggle to Create America’s Holocaust Museum was written by Edward T. Linenthal. This book was published by the Columbia University Press in New York. The book was copyrighted in 1995 and then once again in 2001. This book also has 336 pages. Preserving Memory: The Struggle to Create America’s Holocaust Museum gives the reader an extensive overview in the development of the Holocaust Memorial Museum that is located in Washington D.C. In this edition of the book, LinenthalRead MoreEssay on The Holocaust1099 Words   |  5 Pages The Holocaust The first research in the late 1940s and early 1950s focused on the Jewishness of the Holocaust. Called the Final Solution by the Germans, it was the object of two pivotal studies, both of which had the Jews at the center of their treatment. The first was The Final Solution by Gerald Reitlinger and the second The Destruction of the European Jews by Raul Hilberg. Most major studies since have had the same focus: Lucy Dawidowicz (The War Against theRead MoreElaina Didonato . 4/29/17. Prof. Andrew Donson. German1508 Words   |  7 PagesGerman 376 / History 387 Final Paper Essay Topic: Victims Eleven Million Victims and Counting Eleven million individuals were victimized by the Holocaust. Six million of those victims were Jewish, while the other five million were groups targeted by the Nazi’s because they didn’t fit their discriminative criteria. Inhumane practices were used in attempts to purify and unify the German state (Novick, 225). When the Holocaust is discussed, the Jewish victims are usually the main focal point of the massiveRead MoreThe Holocaust Was An Ultimate Abomination Of Nazi1484 Words   |  6 PagesThe Holocaust was an ultimate abomination of Nazi racism that occurred between 1938 and 1945. The word Holocaust derived from the Greek word holokauston, which stands for a burnt sacrifice that is offered whole to God. The word was chosen for this occurrence because of the amount of dead bodies that were cremated in open fires by Nazis. The Holocaust was known for the mass murders of European Jews that took place during the Second World War. European Jews were the fundamental vict ims during the HolocaustRead MoreNazi Crimes And The Holocaust1231 Words   |  5 Pageslogistics and the carrying out of the genocide. Other victims of Nazi crimes included Romanians, Ethnic Poles and other Slavs, Soviet POWs, communists, homosexuals, Jehovah s Witnesses and the mentally and physically disabled. A network of about 42,500 facilities in Germany and German-occupied territories were used to concentrate victims for slave labor, mass murder, and other human rights abuses. Over 200,000 people are estimated to have been Holocaust perpetrators. Beginning in 1941, Jews from allRead MoreEssay on German Genocide Target 841 Words   |  4 Pagesthe Holocaust. It is astonishing to realize how racist and cruel the Nazis acted towards the Jews. According to A Teacher’s Guide to the Holocaust, once Hitler was in control of the German government â€Å"he translated his harsh feeling toward Jews into many policies and statutes which eroded the rights of German Jews from 1 933-1939† (â€Å"Victims†). The anti-Jewish racist legislation passed The Nuremberg Laws in September, 1935. 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He is well known for actually establishing Holocaust studies. Raul Hilberg was an Austrian born citizen who came to America in 1939. He did this when he wrote and published his book Destruction of the European Jews which was met withRead MoreThe Victims Of The Holocaust1467 Words   |  6 PagesEventually, this can result in moral exclusion and these people are typically viewed as inferior, evil, or criminal.ï ¿ ½ In the holocaust, the Jews, in the eyes of Nazis, are a group of people that do not deserve moral consideration.ï ¿ ½ The Holocaust affected the lives of millions because of the hate inside of one certain group of people: the Nazi s.ï ¿ ½ The victims of the Holocaust provide an excellent example of individuals who suffered from the torment of this psychological process as, for a variety ofRead MoreThe L ack Of A Central Holocaust Memorial1621 Words   |  7 Pagescentral Holocaust memorial in Germany, a group of German citizens begins a decade-long campaign for a highly visible, national Memorial to Europe s Murdered Jews. 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Education system in Trinidad and Tobago-Myassignmenthelp.com

Question: Choose a theme (Inequality, Population issues, Education or Health Care provision) and in about 400-500 words, develop a "Position paper" which will focus on developing a local strategy that would promote Economic Development where your choice of sector becomes the key driving force of local economic Development. Answer: Introduction Education system is an important sector in every locality. The purpose of this report is to examine education system policies in Trinidad and Tobago and proposing strategies. The structure of this report is Trinidad and Tobago policies and proposed strategies. Discussion Education sector is a major domain for every country as insufficient education and knowledge will not help the country to utilize skills and develop its economy. The education system is an integral part of Trinidad and Tobago. The economic development in Trinidad and Tobago is due to energy sector however this energy sector has low productivity and huge competitors. Education system in Trinidad and Tobago Trinidad and Tobago is continuously improving its educational system. Education system in Trinidad and Tobago is dominated by feminism indicating male teachers accommodating as one quarter of school teaching services (Joseph Jackman, 2014). This project focuses on existing policies adopted by Trinidad and Tobago government. Trinidad and Tobago is also focused on deaf education for deaf children and adults. Education to every section of people whether disabled or non-disabled is important for economic growth (Braithwaite, 2015). Strategies for education system in Trinidad and Tobago Education system needs national requirements for economic development from the perspective of individual nation. The current policies of Trinidad and Tobago is focused on providing quality education to students. They have introduced school based management, qualified and experienced teachers and trainers (Joseph, 2015). Strategy for education in Trinidad and Tobago is free for particular age section. Trinidad and Tobago has high literacy rate and this helps people to get education and knowledge. Economic development in Trinidad and Tobago Economic development is necessary for survival of any country in terms of national growth. Knowledge is important to deliver quality services which in turn produces human economy and economic development of any country (Tewarie Escalante, 2016). Here, Trinidad and Tobago is taken to develop local strategies for economic development through education. Educations system should focus on geographical area, available skills and company networks. They should provide education to unreached areas where there is lack of schools. Government should give proper on-job training to workers to utilize their skills in a valuable way. Investing on peoples education will help to develop better skills. Conclusion The above discussion shows that education system is important for economic growth of nation or state on long term basis. Education system need to be reformed timely to meet the requirements of countrys development. Therefore, it can be concluded that strategies discussed above should be considered for better economic development. References Braithwaite, B. (2015). Deaf Perspectives on Deaf Education: An Ethnographic Study from Trinidad and Tobago.CARIBBEAN EDUCATIONAL RESEARCH JOURNAL, 18. Joseph, S. (2015). Curriculum politics in higher education: What educators need to do to survive.International Journal of Higher Education,4(3), 14. Tewarie, C., Escalante, A. (2016). Moving From the Knowledge Economy to the Human Economy.US-China Education Review,6(4), 218-232. Joseph, S., Jackman, W. M. (2014). Men who teach and leave: An investigation into factors that push men out of the classroom.International Journal of Learning, Teaching, and Educational Research,5(1), 72-8

International Financial Reporting Standards free essay sample

How should NeedsSpace account for the two obligations noted as provisions in the lease agreement? ? Provision 1: â€Å"Lessor may require the lessee to perform general repairs and maintenance on the leased premises. † By entering the lease agreement, NeedsSpace (the lessee) becomes legally and contractually responsible for performing general repair and maintenance on the leased premises. Assuming that the lessee is required to make deposits to financially protect the lessor concerning the maintenance obligation by setting up a reserve, the guidance in ASC 840-10-05-9A through 840-10-05-9C states that the maintenance reserve shall be recognized as a deposit asset and reimbursed later when the required repair and maintenance is completed by the lessee. However, the provision in the lease agreement does not call upon the lessee to make deposits but simply requires the lessee to perform repair and maintenance on the leased premises. Alternative 1: Accrual Method Since there is a contractual liability for the lessee to perform general repair and maintenance, the maintenance requirement provision may be assumed as a present economic obligation, not just a future commitment. We will write a custom essay sample on International Financial Reporting Standards or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If the fair value estimate of future maintenance expense can be measured with sufficient reliability, the provision may lead to recognition of an accrued liability for the repair and maintenance performance obligation at the inception of the lease. The accrued liability for the repair and maintenance can be reversed when payment is made or liability is created through the performance of the required repair and maintenance. Alternative 2: Direct expense method Another way to treat this provision would be not to recognize at the inception of the lease but directly expense the costs when the required maintenance is performed. Regarding the accrual method in Alternative 1, ASC 360-15-25-5 prescribes that â€Å"the use of accrue-in-advance (accrual) method of accounting for planned maintenance activities is prohibited in annual and interim financial reporting periods. This is consistent to FASB’s opinion shown in FSP AUG Air-1, which concludes that planned maintenance activities does not meet the definition of liability, and accrual method should not be used to account for those maintenance activities. FASB’s reasoning implies that accrual is not allowed as long as the definition of liability is met, even though the demand of maintenance is highly expected from the past experiences and the maintenance is planned accordingly. Although the AUG Air-1 allows the use of capitalization method and direct expensing method in the Airline industry practices, the maintenance requirement provision in the lease agreement above would be qualified for direct expensing treatment only, since â€Å"general† repair and maintenance would be expected to maintain the usability of the leased premises but not to increase their useful lives nor to provide other future benefits. Unless there is positive future benefit involved, repair and maintenance expense shall not be capitalized. Recommendation The appropriate accounting treatment of the provision depends on whether it meets the definition of a liability. The maintenance requirement provision in the lease agreement simply asks for the performance of general repair and maintenance by the lessee. However, it still is uncertain whether the situation demands repair and maintenance would actually occur; and how much costs would be incurred. Based on these facts and circumstances, it seems that the provision does not meet the definition of a liability. According to the most recent Project Update of Conceptual Framework – Elements and Recognition (Phase B), a liability should be an â€Å"unconditional† economic obligation, but the repair and maintenance requirement by the provision may not be â€Å"unconditional† in that the required maintenance would be performed only when it’s needed. Consequently, Alternative 2 is recommended, and the required repair and maintenance costs shall be expensed when actually incurred. Comparison to IFRS In IFRS, the maintenance requirement provision in the lease agreement may be considered as a contingent liability. In IAS 37, a contingent liability is defined as â€Å"a present obligation that arises from past events but is not recognized because (i) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation; or (2) the amount of the obligation cannot be measured with sufficient reliability. † Since the provision simply clarifies who is responsible for the repair and maintenance and not specifies the amount paid for the maintenance, the present obligation from the provision would not be recognized. A contingent liability under IFRS shall not be recognized but disclosed in the financial statements with a brief description of the nature, an estimate of financial effect, and an indication of the uncertainties involved. , and the possibility of an of contingent liability. ? Provision 2: â€Å"Lessor may require the lessee to remove all leasehold improvements such that the premise is reinstated to original condition. According to ASC 840-10-35-6, leasehold improvements in operating lease are capitalized and amortized over the shorter of (1) the useful life of the assets and (2) lease term, considering required lease periods and renewals. In the lease agreement above, no renewal option is provided; and the lease term of 10 years happens to be the same to the economic useful lives of the leasehold improvements. Therefore, the lessee’s expenditure for leasehold improvements should be capitalized and amortized over 10 years. Arguably, the fastest way to expense the costs related to this restoration requirement would be to treat the provision as a probable loss contingency situation with reasonably estimable loss amount. However, the lessee has neither the option to renew the lease nor the ability to negotiate for renewal. It means the loss from the removal of the leasehold improvements will certainly occur when the lease term expires in 10 years. In this vein, the restoration provision in the lease agreement may not be considered as a â€Å"contingency† situation. Although the amount of the obligation is less than certain, the amount is just an estimate, not a loss contingency with uncertainty regarding the realization of the loss itself per ASC 450-10-05-6. Accordingly, contingency treatment is ruled out in this case. Alternative 1: Asset retirement obligation method The lessee may consider that, due to the leasehold improvements removal provision in the lease agreement, a contractual obligation is created to restore the leased premise’s original condition when its lease term expires. Per ASC 410-25-25-4, this asset retirement obligation (ARO) should be recorded as a liability at its fair value when it is incurred and reasonably estimable. ASC 410-20-15-3(e) also prescribes that if conditional obligations of a lessee exist to perform a retirement activity in connection with leased property, the lessee shall account for the obligation as ARO unless it meet the definition of â€Å"either minimum lease payments or contingent rentals in paragraphs 840-10-25-4 through 25-7. Since the provision requires the performance of not the payment for – restoration to the original condition, it may not be included in the minimum lease payments. Consequently, the restoration requirement provision in the agreement may be accounted as ARO by the lessee. If the provision is considered as ARO, the fair value of a liability for ARO shall be recognized by increasing the carrying amount of the capitalized leasehold improvements per ASC 410-20-25-5. When the carrying amount of ARO changes after initial measurement or the related expense is made, they should be shown as an operating expense in the income statements per ASC 410-20-45-1. In addition, ASC 410-20-50 asks the lessee to make the following disclosures: * General description of ARO related to the leasehold improvements * Reconciliation of carrying amounts whenever there is a significant change in the components of (1) liability incurred, (2) liability settled, (3) accretion expense, and (4) revision in estimated cash flow. Alternative 2: Direct expense method Instead of recognizing as a liability, the lessee may consider the restoration cost as an expense to finish up the lease contract. If the lessee is allowed to pay the costs for removing its leasehold improvements to the lessor at the end of the lease term, the payment may be considered as executory costs, which happen to be incurred at the end of the operating lease. Executory costs, as indirectly defined in ASC 840-10-25-5, include costs such as insurance and maintenance expenses; and are normally recognized when incurred. Similarly, the costs to remove the leasehold improvements may be expensed when incurred at the end of the lease term. Recommendation Between the two alternative accounting treatment options above, ARO approach in Alternative 1 is recommended. Restoration requirement in the provision meets all the recognition criteria in SFAC No. 5 in that the provision in the lease agreement does create a legal obligation and a reliable measurement of the liability is attainable. Although the costs to be paid in the future related to the restoration would not be a fixed amount, it does not prevent per ASC 410-20-55-14 to determine the reasonable estimate of fair value for ARO. Therefore, the lessee shall recognize the ARO at the inception of the lease and amortize the restoration costs over the lease term. Comparison to IFRS In IFRS, the obligation to remove the leasehold improvements is referred as â€Å"decommissioning, restoration and similar liabilities† in IFRIC Interpretation 1. Similar to the way ARO increases the carrying amount of the related leasehold improvements, Subparagraph 16(c) of IAS 16 requires that initial estimate of restoration cost is included in the cost of the property, plant, and equipment item (assuming that the property is not used in the process of producing inventory). Consistent to the use of fair value in ARO to reflect the uncertainties in timing and amount of the liability, IAS 37 requires that the present value (if time value of money effect is material) of â€Å"the best estimate† is used to measure the restoration provision. Also, the carrying amount of the provision, including its reconciliation between beginning and ending balance, should be disclosed.