Canadas Shame Essay - 707 Words

The infamous Harp (whitecoat) and Hooded (blueback) seal hunt photos have virtually disappeared from newspapers or television news. That does not mean that seal hunting in Canada has stopped. The mass killing of seals off Canadaamp;#8217;s East Coast is commercial, cruel, and wasteful, yet despite furious outcry from Animal Rights activists the government is refusing to take notice. The cruelty of this extensive killing operation, which starts during the sealsamp;#8217; birthing season, has been denounced for years as amp;#8220;Canadaamp;#8217;s Shame.; nbsp;nbsp;nbsp;nbsp;nbsp;The senseless slaughter of seals springs from the profit they bring, the use of their pelts for coats, and other products. It has been proven though,†¦show more content†¦The big commercially owned boats on the other hand have an entirely different method of killing. Seal pups are gathered up individually and incased in netting amp;#8211; somewhat like a bag of oranges. Dozens of baby seals in net bags are packed into wire cages and moved by helicopters to fur farms. After the pups molt, they are killed. Catching seals in nets unavoidably causes a slow and painful death for these beautiful mammals. nbsp;nbsp;nbsp;nbsp;nbsp;Seals are mammals, warm blooded like the rest of us. There is nothing in place to protect them because under Canadian law, these mammals are legally considered to be fish! Perhaps that is why our government thinks so little about slaughtering these animals. Perhaps that is why the quotas have been set so high and why both the Government of Canada and the Government of Newfoundland are now providing subsidies to entice more fishermen and sport hunters to kill seals. The Government of Canada is gambling that the public has forgotten about the cruel and bloody images of the Canadian seal hunt prior to 1984. The truth is, nothing has changed amp;#8220;amp;#8230;about 220 000 seal pups were killed in 1997 alone.; And this statistic does not even take into account the thousands of mature seals being killed; itamp;#8217;s merely the estimated number of seal pups being massacred. nbsp;nbsp;nbsp;nbsp;nbsp;Consequently the Canadian commercial sealShow MoreRelatedDiscuss the Idea of Carrying in OBriens The Things They Carried. What Is Carried and by Whom?1806 Words   |  8 Pagestypes of ‘carrying’ which O’Brien explores through these characters. Emotion burden came about from the memories and fear of shame, guilt and the loneliness at war. This the soldiers carried through out their lives. The men faced shame before the war when they were drafted. While many held the urge to go to Canada instead only some did. This is because of their fear of the shame from society of being called â€Å"Pussy† or â€Å"Turncoat† and went to war because they were â€Å"embarrassed not to†. O’Brien aims toRead MoreShame, By Tim O Brian924 Words   |  4 Pagesunderlying themes that the average reader might easily overlook. Shame is an overall human element that is seen all throughout; The Things They Carried, the Fifth Child, and Pocatello. Shame is the key to good literature, it is what drives the other emotions, and without shame people would not be people. The Things They Carried, was riddled with the idea of shame. One simple example is when Tim O’Brian was drafted and he wanted to run away to Canada to be safe from the U.S. military. This was an importantRead MoreLitarary Analysis on On a Rainy Day1127 Words   |  5 Pagesexplain the narration. In his depiction as a narrator, he expresses the emotional portrayal of the recitation with abysmal descriptions such as â€Å"embarrassment for all of us†, â€Å"feeling the shame†, and â€Å"trying to push it away†. Having mentioned his family’s unawareness of his thoughts on the topic highlights the shame he has endured. This is important in understanding the importance of the event because having not told his family, those an individual presumably trusts with inner thoughts, enhances theRead MoreThe Things They Carried Response1782 Words   |  8 Pagesloneliness. Many of the men faced vulnerability due to these emotions and some even face guilt for s omething that happened to another person. These guys went to war to get away from facing the shame that they would get if they didn t go to fight, which helps O’Brien portray the theme of motivation by shame. Still, there is a sense of relief and optimism in the characters based on the fact that they are alive. â€Å"...Jimmy rubbed his eyes and said he’d never forgive himself for Lavender s deathRead MoreThe Things They Carried by Tim O’brien1610 Words   |  7 PagesThe Things They Carried by Tim O’Brien Plot: 1. RISING ACTION †¢ In the summer of 1968, Tim O’Brien receives a draft notice. Despite a desire to follow his convictions and flee to Canada, he feels he would be embarrassed to refuse to fulfill his patriotic duty and so concedes to fight in Vietnam. CLIMAX †¢ During their tour of duty, the men of the Alpha Company must cope with the loss of their own men and the guilt that comes from killing and watching others die. FALLING ACTION †¢ After he returnsRead MoreA Different Point of View of the Vietnam War in Tim OBriens The Things They Carried1235 Words   |  5 Pageshad to go. This feeling came from his insecurities of what others might think of him if didnt go to war and part of it was due to him feeling ashamed for opposing something that society was in favor of. Tim’s plan before the war was to run away to Canada to avoid the war but he is afraid to disappoint his family and others. Tim believes that if he was to elope then â€Å" he would be a social pariah if he were to dodge the draft and the notion that people who have little idea of fighting a war for unjustRead MoreThe Four Theories Of Restorative Justice844 Words   |  4 Pages(Braithwaite, 2003, pg.48). The Theory of Unacknowledged Shame- holds that shame can be destructive and lead to increased levels of crime. From Braithwaite’s point of view, a process is needed to help offenders deal with the shame that can arise at any level when serious criminal offense has occurred. Restorative justice conferences is seen as a way to institute pride and divert any shame sequences. Studies shows that â€Å"when hurt is communicated, shame acknowledged by the person(s) who caused it, respectRead MoreDialectical Journal- The Things They Carried and Into the Wild4405 Words   |  18 Pagesbeing in a war is. He does not use stories of heroes, triumphs, and medals. O’Brien confesses to how men were embarrassed if they acted weak and did not fight in the war. It was proved in the chapter â€Å"On the Rainy River† when O’Brien ran away to Canada after he had been drafted that he felt this way. The only reason that he returned home only to go to war was because he was worried about people in his hometown thinking he was a coward. Also, later in the book, O’Brien ends up killing a man, whichRead MoreIndividualism And Collectivism : The Importance Of Being Independent And Self Reliant1647 Words   |  7 PagesGermany these immediate family circle is small whereas countries like India, Pakistan, and China these immediate family circle is bigger. So how can we say that a culture is individualistic or collectivistic? INDIVIDUALISTIC COUNTRY: USA Australia, Canada, Great Britain, Netherlands . COLLECTIVISTIC COUNTRY: India, Pakistan, Guatemala, Ecuador, Panama, Venezuela. TRAITS OF INDIVIDUALISM AND COLLECTIVISM: According to Hofsteede’s theory of cultural dimensions, in individualistic culture, individualRead MoreStand Against Seal Hunt and Pipelines in Canada843 Words   |  3 PagesCanadian embassy in Paris, France, to protest the annual seal hunt in Canada. The word â€Å"honte† on the Canadian flag means â€Å"shame.†Ã¢â‚¬  Inuit communities are exempted from seal product restrictions and are allowed to hunt up to 400,000 seals ( a quota set by the government) This is because it is part of their culture There’s growing demand for seal skin coats, boots, slippers and other products in the province and across Canada Fur is also still going to markets in China and other parts of Asia

Do The Benefits Of Social Media Outweigh The Risks

AJ Weber Mrs. Fuerholzer AP Seminar 10 November 2015 Do the Benefits of Social Media Outweigh the Risks? There is much controversy over whether or not the risks of social media outweigh the benefits. While it can be used for numerous types of criminal activity, it can also be used to stop these crimes and other criminals. Just a few examples of occurrences that can negatively affect or even inflict physical harm on people through social media usage include things such as cyberbullying, sexual predation, robbery, etc. These things can permanently affect people’s lives or even, in some cases, kill them. Given these risks, there are also many strategies the police utilize to catch criminals, which would not be possible without social media. So, which is it? Does the amount of predators or cyberbullies online and on social media give ample enough reason to consider social media more help than harm, or are there enough good things that result from social media usage to consider social media a valuable asset? Social media can be used as a tool in law enforcement, but there are t oo many negative factors, like crime and cyberbullying, that were directly caused by social media to consider it much of an asset. Social media has a huge effect on the way this generation of teens thinks and behaves (Kite, et al.). It can be an outlet of hate, a place for this generation to vent about their problems and ridicule others anonymously. This is called cyberbullying. It is consideredShow MoreRelatedDo the Benefits of Social Networking Outweigh the Risks?1447 Words   |  6 Pagesinto social networking sites each day. 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From this standpoint, April would consider the bottom line or end results of her decision. She would consider measurable economic indicators, such as increased sales, profits, and greater brand awareness. She could also consider the social and human benefits such as employee morale and the rights of the bloggers, but these factors are difficult to measure. Utilitarian reasoningRead MoreSocial Media s Impact On The Lives Of Teenagers And Young Adults1079 Words   |  5 Pagestechnology. Web 2.0 and its â€Å"social network sites or (SNS)† (2011) have a big impact on the lives of teenagers and young adults. Web 2.0 is known as network sites or web sites that operate o n user-generated content. According to June Ahn, â€Å"Teenage youth are a unique population of SNS users. They are among the first to have grown up entirely surrounded by communication technology† (2011). As a dominant surface for communication, social media provides many benefits for its users. As usersRead MoreSocial Networking in the Workplace1512 Words   |  7 PagesRunning head: SOCIAL NETWORKING IN THE WORKPLACE Social Networking in the Workplace: Are There Benefits to Using Social Networking in the Workplace? Jaime Holt Strayer University Abstract Social networking has become as popular as the telephone, email, and Internet. This new medium brings concerns of confidentiality and liability to many organizations. However, it has also proven to be an effective recruiting and marketing tool. Many employers are struggling with finding a way to monitorRead MoreCell Phones : Good And Bad891 Words   |  4 Pagesprovide is that testing is a fast and easy way of communication, texting and have social media all on your phone can always keep you updated and social with your friends, and people always have all of their personal information at one touch and carries it with them everywhere. Then, there are the disadvantages of cell phones which include texting at the wrong times such as driving is highly dangerous, while you are social and updated with friends through texting it can diminish your communication skillsRead MoreThe Emergence Of Social Media1233 Words   |  5 PagesIntroduction: The emergence of social media has dramatically changed the way organizations communicate and conduct businesses. This new found technology is forging and creating new way for businesses to communicate their ideas to larger audiences across the world in real time. Carefully worded press releases, flashy commercials and costly newspaper and billboard advertisements usually designed to appeal to consumers has been replaced with with social media platform that can reach larger audiences

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English in your country to study English in other country, but in general there are more differences. Both options can be beneficial when you decide study English. In this essay will be discuss all the similarities and differences between learn English in Mexico to learn English in Australia, mention the class structure, teachers and the environment outside class. We will write a custom essay sample on Compare or any similar topic only for you Order Now Paragraph 2: Sub topic 1 – Compare (class Structure’) To begin with classes with 15-20 students in a classroom, this can be change all the time is not exactly always but it is the common number of students. Secondly, the teachers teach grammar, speaking, writing, listening and reading. There are exams or tests every week and it is important to pass them. Thirdly, everyone can learn English in a private school or in English courses. You need to take a course to present the TOEFL or EELS. Paragraph 3: Sub topic 1 – Contrast To begin with Mexico, there are only 3 levels of English: basic, intermediate and advance. However, is not to common to teach pronunciation. Studying in your country is cheaper than studying in overseas. The classes during about one or two and half hours. Instead, in Australia are more levels for English, also academic English. You can decide to do a Bachelor or study the University. Although, is more expensive and the classes are full time.. If you study in Mexico, depend the course that you want to take, maybe for 6 months or a couple of weeks. You know that the English School is near your house or you only need to drive. But if you decide to study in Australia you need to stay in that country no less than 4 months and can decide to stay more than 1 year with the possibility to extend more. Paragraph 4: Sub topic 2 – Compare (environment outside class’) In Mexico like in Australia moreover, you can meet new people , and a great point is that all those people take the course for learn a new language, English. It is a good way to open more your ideas about learning English because every different person that you meet have different ways or manners and you can learn about all these stuff too. Paragraph 5: Sub topic 2 – Contrast In Mexico, after English classes you still speak your own language (Spanish). As well, you are near you family and friends, with all the things that you know. For example, food, public transport, the City, etc. However can be a slow process for learn English. On the other hand, in Australia you speak English all the time, in school, in the street, in the place that you live. Every time. Although, study English in Mexico has less possibilities to meet people from others parts of the world, it is more common to meet new people from Mexico, but if you decide to learn English in Australia you meet people from over the world. Paragraph 6: Sub topic 3 – Compare (teachers’) First in Mexico and in Australia the English teachers speak very well English. They have a certificate or accreditation to confirm that they can teach this language. In lasses there is only one teacher to teach everything. Such as, grammar, speaking, reading, writing, listening, everything. And the same teacher does the tests or exam for the students. There are many kinds of teachers. For example, funny, strict, serious, easy going, difficult, and every teacher has their different way to teach English. Paragraph 7: Sub topic 3 – Contrast On the contrary, in Mexico the teachers are from the same country, they need to learn English before teach to students. Sometimes or in general it is more common to communicate in a formal way or depend the teachers but this happened more hen you study the high school. In Australia whereas, great point is that the teachers are natives they talk naturally English, and a better point is that can be teachers from others apart of the world. For example: England, from America, New Zealand, etc. There are more easy going and it is good for the person who start to learn English because their listen accent, pronunciation, the native language Paragraph 8: Conclusion In conclusion, It is important to mention that everyone to choose study English must to study hard and be concentrating all the time. Nevertheless, there are people homo get quickly English because is easier for others. Study English for first time could be difficult, because it is a new and different language. A good point is that all the people that you can meet have similar purpose and you cannot feel bad for known English or for learn slowly. Additionally, you need to know that Australia is totally opposite from Mexico it is so far. And for a long time you will live far from your country, family and friends, and maybe you can have ‘homesick for a short period or always. But the experience that you can have when you learn English in Australia is en of the biggest goals. For instance, you meet people from over around the world, but sometimes you only meet people to come to study English not native people. For example, you have many new friends from Thailand, Korea, and Brazil but maybe you don’t know anybody from Australia. Further to this, study in other country has more extra qualities, for example: you can mention in your resume that you learn English in Australia and has experience in different things. And all this can help you to find a better Job. Study English can open more doors in different ways, whatever you iced if study in Mexico or in Australia, but choose study in Australia can change the way that you see the live in many amazing ways. How to cite Compare, Papers

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English in your country to study English in other country, but in general there are more differences. Both options can be beneficial when you decide study English. In this essay will be discuss all the similarities and differences between learn English in Mexico to learn English in Australia, mention the class structure, teachers and the environment outside class. We will write a custom essay sample on Compare or any similar topic only for you Order Now Paragraph 2: Sub topic 1 – Compare (class Structure’) To begin with classes with 15-20 students in a classroom, this can be change all the time is not exactly always but it is the common number of students. Secondly, the teachers teach grammar, speaking, writing, listening and reading. There are exams or tests every week and it is important to pass them. Thirdly, everyone can learn English in a private school or in English courses. You need to take a course to present the TOEFL or EELS. Paragraph 3: Sub topic 1 – Contrast To begin with Mexico, there are only 3 levels of English: basic, intermediate and advance. However, is not to common to teach pronunciation. Studying in your country is cheaper than studying in overseas. The classes during about one or two and half hours. Instead, in Australia are more levels for English, also academic English. You can decide to do a Bachelor or study the University. Although, is more expensive and the classes are full time.. If you study in Mexico, depend the course that you want to take, maybe for 6 months or a couple of weeks. You know that the English School is near your house or you only need to drive. But if you decide to study in Australia you need to stay in that country no less than 4 months and can decide to stay more than 1 year with the possibility to extend more. Paragraph 4: Sub topic 2 – Compare (environment outside class’) In Mexico like in Australia moreover, you can meet new people , and a great point is that all those people take the course for learn a new language, English. It is a good way to open more your ideas about learning English because every different person that you meet have different ways or manners and you can learn about all these stuff too. Paragraph 5: Sub topic 2 – Contrast In Mexico, after English classes you still speak your own language (Spanish). As well, you are near you family and friends, with all the things that you know. For example, food, public transport, the City, etc. However can be a slow process for learn English. On the other hand, in Australia you speak English all the time, in school, in the street, in the place that you live. Every time. Although, study English in Mexico has less possibilities to meet people from others parts of the world, it is more common to meet new people from Mexico, but if you decide to learn English in Australia you meet people from over the world. Paragraph 6: Sub topic 3 – Compare (teachers’) First in Mexico and in Australia the English teachers speak very well English. They have a certificate or accreditation to confirm that they can teach this language. In lasses there is only one teacher to teach everything. Such as, grammar, speaking, reading, writing, listening, everything. And the same teacher does the tests or exam for the students. There are many kinds of teachers. For example, funny, strict, serious, easy going, difficult, and every teacher has their different way to teach English. Paragraph 7: Sub topic 3 – Contrast On the contrary, in Mexico the teachers are from the same country, they need to learn English before teach to students. Sometimes or in general it is more common to communicate in a formal way or depend the teachers but this happened more hen you study the high school. In Australia whereas, great point is that the teachers are natives they talk naturally English, and a better point is that can be teachers from others apart of the world. For example: England, from America, New Zealand, etc. There are more easy going and it is good for the person who start to learn English because their listen accent, pronunciation, the native language Paragraph 8: Conclusion In conclusion, It is important to mention that everyone to choose study English must to study hard and be concentrating all the time. Nevertheless, there are people homo get quickly English because is easier for others. Study English for first time could be difficult, because it is a new and different language. A good point is that all the people that you can meet have similar purpose and you cannot feel bad for known English or for learn slowly. Additionally, you need to know that Australia is totally opposite from Mexico it is so far. And for a long time you will live far from your country, family and friends, and maybe you can have ‘homesick for a short period or always. But the experience that you can have when you learn English in Australia is en of the biggest goals. For instance, you meet people from over around the world, but sometimes you only meet people to come to study English not native people. For example, you have many new friends from Thailand, Korea, and Brazil but maybe you don’t know anybody from Australia. Further to this, study in other country has more extra qualities, for example: you can mention in your resume that you learn English in Australia and has experience in different things. And all this can help you to find a better Job. Study English can open more doors in different ways, whatever you iced if study in Mexico or in Australia, but choose study in Australia can change the way that you see the live in many amazing ways. How to cite Compare, Papers

Solution for PWC Case Essay Sample free essay sample

Review and Discuss the General Rules for Agricultural Produce Using US GAAP and IFRS Under International Accounting Standard ( IAS ) 41. we presume just value can be faithfully measured for a biological plus. or a life animate being or works. and IAS 41 requires measuring at just value less costs to sell ( FVLCTS ) from initial acknowledgment of biological assets up to the point of crop. The lone outlook to the given is when initial acknowledgment for a biological plus for which quoted market monetary values are non available every bit good as for which alternate carnival value measurings are determined to be clearly undependable. Under this state of affairs. IAS 41 requires an entity to mensurate that biological plus at its cost less any accrued depreciation and any accrued damage losingss. After the just value of such a biological plus becomes faithfully mensurable. the entity should mensurate the plus at its just value less costs to sell ( FVLCTS ) . Additionally. biological assets that are physically attached to land are measured at their FVLCTS individually from the land. Furthermore. an entity shall supply information related to biological assets. such as a description of each group of biological assets. the footing for doing any such differentiations. and the nature of its activities affecting each group of biological assets. For inquiry figure three. we use just value less costs to sell ( net realizable value ) to value the stock list of biological assets. Under US GAAP. turning harvests and developing animate beings shall be valued at the lower of cost or market ( LCM ) ; animate beings available and held for sale and harvested harvests can be reported by this attack. excessively. These two points can besides be valued at gross revenues monetary value less estimated costs of disposal. if all the undermentioned conditions exist. harmonizing to the FASB Accounting Standards Codification: †¢The merchandise has a dependable. readily determinable. and realizable market monetary value. †¢The merchandise has comparatively undistinguished and pr edictable costs of disposal. †¢The merchandise is available for immediate bringing. For inquiry figure three. we apply LCM attack straight to each point of TFI’s agribusiness stock list ( Except for wheat. which we should utilize the 2nd method under ASC905-330-35-3 to enter it. The conditions have been listed above. ) Explanations that are attached above tabular array1. The agribusiness stock list entering under GAAPCorn: There is no dependable and realizable market value or related information about maize. so there is no manner for us to foretell the Market Value for Corn. Therefore. in this instance we should merely enter the cost for maize. which is $ 95. 000. Wheat: In this instance. wheat is the harvested harvests ; under GAAP we should enter wheat on initial acknowledgment and at the terminal of the period. When we compare the market value of wheat and historical cost of it. harmonizing to GAAP. we should set to mensurate the stock list at the terminal of the period. so we should utilize the market value at the measuring day of the month. which is $ 6. 1 per bushel. and so subtract estimated cost of disposal 5 cents per bushel. We get: NRV=MV= gross revenues monetary value less estimated cost of disposal= ( 6. 1-0. 5 ) *600= $ 36. 300 Harmonizing to ASC905-330-35-3a/b and ASC905-330-35-4. si nce the wheat has a dependable and realizable market monetary value. and the cost of disposal is comparatively undistinguished and predictable ( comparing with its market value $ 6. 1. $ 0. 05 should be considered to be undistinguished ) . besides the wheat stored in TFI’s grain bins is clearly available for immediate bringing. It meets all the conditions that are listed in ASC905-330-35-3b. So we could utilize â€Å"sales monetary value less estimated cost of disposal ( SPLESD ) † to cipher to value the harvested crop—wheat that TFI has. ( Under this status. we choose to utilize SPLESD to mensurate the wheat instead than utilize LCM. because it can maximise the combination of relevancy and representational fidelity of our accounting study. while it meets all the conditions that are listed on ASC905-330-35-3b. Even the market monetary value changed after the clip of crop that implied the â€Å"selling price† we used here is merely â€Å"estimated price† ( the monetary value is non really stable. it may alter over clip ) . Since the â€Å"estimates are common. and some inaccuracy is likely. Equally long as this estimation is represented dependably. We could see that the current market monetary value ( $ 6. 1 ) is the dependable and realizable market price) Heifer: Since some of cowss that TFI has. hold non yet been weaned. Harmonizing to ASC905-330-35-2. heifers and tips that TFI have are developing animate being. Therefore we should enter it by utilizing lower the cost or market method. NRV=MV=70000-2000= $ 68. 000. which is greater than its cost $ 50. 000. so we need to enter the original cost ( $ 50. 000 ) of heifer. Hibiscus: Harmonizing to this instance. there is no local market for this merchandise at all. And TFI does non believe that the market for this merchandise has changed well ( which means it still has no local market now ) . Therefore. we can non foretell the dependable and realizable market value for hibiscus workss that TFI has. Since we can non cipher its market value. we should merely enter the cost for hibiscus works that TFI has. which is 500*10= $ 5. 000. 2. The agribusiness stock list entering under IFRS Corn: There is no dependable and realizable market value or related information about maize. so there is no manner for us to foretell the Market Value for Corn. That is. we are â€Å"inability to mensurate just value for maize reliably† . Harmonizing to 30th paragraph of IAS 41. In the instance of â€Å"inability to mensurate just value reliably† . biological plus shall be measured at its cost less any accrued depreciation and any accrued damage losingss. Therefore. in this instance. we should merely enter the cost for maize. which is $ 95. 000. Wheat: In this instance. wheat is the harvested harvests. Harmonizing to the 13th paragraph in IAS 41. â€Å"agricultural green goods harvested from an entity’s biological assets shall be measured at its just value less costs to sell at the point of harvest† . Therefore we should enter wheat by utilizing FVLCTS ( just value less costs to sell ) . and the just value should be the market merchandising monetary value when we harvested wheat. which is $ 6 per bushel. The cost to sell here is merely the transit cost. which is $ 0. 05 ( 5 cents ) per bushel. So the sum we should enter on balance sheet for the point wheat should be: FVLCTS=6*6000-0. 05*6000= $ 35. 700 Heifer: Harmonizing to the fifth paragraph in IAS 41. â€Å"a biological plus is a life animate being or plant† . So heifers and tips that TFI have are biological plus. Therefore. when we record the value of heifers we should utilize 12th paragraph in IAS 41 to find the sum that we should enter. â€Å"The biological plus shall be measured on initial acknowledgment and at the terminal of each coverage period at its just value less costs to sell. † And we already have the local market monetary value for heifers and tips for $ 70. 000 ( the just value of heifers ) . and the expected merchandising cost ( which refer to be the cost to sell ) is $ 2. 000. So we have. FVLCT=70000-2000= $ 68. 000. and this figure is the 1 that we should enter. Hibiscus: Harmonizing to this instance. there is no local market for this merchandise at all. And TFI does non believe that the market for this merchandise has changed well ( which means it still has no local market now ) . Therefore. there is no dependable market-based monetary value for hibiscus workss. However. harmonizing to the twentieth paragraph in IAS 41 ( which is deleted in the new version of IAS 41 ) . â€Å"if dependable market-based monetary value is non available. the present value of expected net hard currency flows from the plus should be used. discounted at a current market-determined rate† . we could utilize selling monetary value of two month ago hibiscus works sell as â€Å"the present value of expected net hard currency flows from the asset† to find the just value for hibiscus. Then we get the just value for hibiscus works is 500*25= $ 12. 500 Then harmonizing to the 12th paragraph in IAS 41. we should utilize â€Å"fair value less costs to sellâ⠂¬  to mensurate the biological plus. But there is no dependable cost to sell in this instance. so we should enter $ 12. 500 ( FVLCTS=12500-0=12500 ) for hibiscus works.