Good Samples of Five Paragraph Comparison and Contrast Essay

<h1>Good Samples of Five Paragraph Comparison and Contrast Essay</h1><p>If you are searching for tests of five-section examination and complexity exposition, the Internet is loaded up with assets for you. However, you ought to know that a decent article consistently originates from your own creative mind, inventiveness and creativity.</p><p></p><p>Comparing two things can be made simpler on the off chance that you realize what to think about. There are sure strategies in which you can without much of a stretch do it and have the option to acquire the outcome you need. For instance, you can utilize the primary passage to make the principal section differentiate. This is an extraordinary method in the exposition, which will assist you with picking up heaps of data about the subject and what to compose on it.</p><p></p><p>In truth, you can likewise make near preferences. You can utilize words so as to show what is your th inking. The following piece of the article, the third section, should utilize the second passage as a premise. The most ideal approach to do this is utilizing the language of opposites.</p><p></p><p>When composing an exposition, you ought to consistently attempt to discover a defect or a shortcoming in the principal section. The subsequent passage should show what your postulation articulation is. Be that as it may, you need to abstain from demonstrating a lot in the second paragraph.</p><p></p><p>The third section ought to accentuate your complexity. In this way, you can pick the words to communicate the complexity. You need to realize how to utilize the language structure governs appropriately to dodge any misunderstandings.</p><p></p><p>The fourth passage should concentrate on what you underscore in the subsequent section, and what to underline and feature in the third section. The fifth section is the blend of the third and fourth passages. Here, you can likewise utilize differentiating words to discuss the complexity. The last passage needs to show the amount you make the primary section stand out.</p><p></p><p>These five passages in a correlation and differentiation exposition are made straightforward. There are times when individuals state the third passage was exceptionally fascinating and still the subsequent section is by all accounts entirely old and boring.</p><p></p><p>Contrast is consistently a favorable position and a burden. You can pick the best differences to communicate your point. The more cautiously you pick the difference in your article, the better will be the paper that will resemble a genuine masterpiece.</p>

Essay Topics For Screwtape Letters - Quick Ideas to Help You

Essay Topics For Screwtape Letters - Quick Ideas to Help YouThere are a number of essay topics for screwtape letters. The very first thing that you have to do is identify your topic. I am sure that you will want to write a very interesting topic that would grab the attention of the reader and make them want to read your entire letter.All you have to do is to identify a different topic. You can choose something that is interesting to you. Of course, the only difficulty here is that you will be forced to write a detailed essay on a topic that is not very interesting to you. However, you have to face the challenge and try to write the best topic that you can.It is not necessary that you come up with an original essay topic for screwtape letters. You can simply select the best essay topics for screwtape letters and it would be a lot easier for you to write the topic that you wanted to write.After you have selected a topic, all you have to do is to come up with a good outline. The outline is very important. It would help you a lot in coming up with a great topic. It would also help you in highlighting some parts of the subject and it would help you in completing your topic very quickly.Then, you can write down some sentences on the subject. Don't forget to write down the main ideas on the subject. Once you are done with the sentence, you should come up with a summary. This is very important because it would help you in ensuring that you have written the summary of the whole essay.The summary should contain the main idea or the major point of the topic. It should contain the major points that you wanted to share with the readers. The readers would be able to come up with an idea on the main point of the topic. In fact, they would be able to recognize the main idea easily.Once you are done with the outline, you should come up with some easy essay topics for screwtape letters. You can use this as the introduction of your essay. This is because this is going to be the p oint where you will be introducing yourself to the readers.This is just a simple method that you can use. If you are really serious about writing your essay, you should consider using a systematic approach to this.

Fundamental Principles in the Valuation of Intangible Assets - 4400 Words

Fundamental Principles in the Valuation of Intangible Assets (Research Paper Sample) Content: Fundamental Principles in the Valuation of Intangible AssetsThe valuation of intangible assets is playing an ever greater role in valuation practice nowadays. One of the main reasons for this are the fundamental changes that have occurred in important accounting standards, particularly those concerning the treatment of business combinations (especially IFRS 3) and the impairment of assets(especially IAS 36).Intangible assets can be divided into various categories. In this context in addition to other assets, such as trade marks and the customer relationship patented technologies in particular are also of great importance.In this study, we shall be discussing both the theoretical principles involved in the valuation of patents and also the way in which they are implemented in a specific valuation case. First of all, we shall briefly consider some of the basic principles of valuation independently of the valuation of patents in so far as they are relevant for the p urposes of this study.The comments will not, however, be restricted a priori to a consideration of the valuation of patents for accounting purposes. The only special feature of that case is the fact that the valuation model is characterised by specific assumptions which are laid down by the Accounting Standards or their interpretation. This will only be discussed in passing in the study.Valuation PrinciplesOutlineA precondition for any valuation in addition to a thorough understanding of the valuation methodology to be applied is a clear and unambiguous delimitation of the object to be valued and a knowledge of the reason for the valuation. In the following, we shall present the aspects involved here in so far as they are relevant to the valuation of patents.Basic Valuation Approaches1 Initial ConsiderationsThe value of an object, e.g. a patent or even an entire company, is derived from the benefit which it brings its owner. In order to measure this benefit, it is in principle pos sible to refer to three categories: the income which the asset to be valued is likely to generate in future the existing market prices for the object concerned or for comparable objects the cost of obtaining a comparable object.Accordingly, a distinction is made between three fundamental valuation Approaches * Income approach, * Market approach or * Cost approach.In the practice of valuation, especially the valuation of intellectual assets, these approaches have taken on different forms. In this context, the hybrid approaches deserve particular emphasis since they combine elements of two of the basic valuation approaches, specifically the market and the income approaches.In addition, a number of articles can be found in the literature which claim to have developed further valuation methods in addition to the three basic concepts.An analysis of these approaches, however, reveals that they are only adaptations of the basic concepts, especially of the income approach, and accordingly d o not have any individual significance.In the following, the three basic valuation approaches will be explained briefly.2 Income ApproachAs already mentioned, the income approach takes as its point of departure the income which can probably be expected in future from the asset to be valued. In the case of a patent to which licences have been granted, for example, this is derived from the future royalty payments to its proprietor, and in the case of a company it is the future dividends paid to the shareholders, or the payments to all investors. The point of departure for the valuation approach is therefore the ability of the asset to be valued to generate future income. Income for the purposes of the income approach also includes savings of notional royalties which the patent proprietor would have to pay to a third party if the patent concerned, which is in fact exploited economically by the patent proprietor, were the property not of the patent proprietor, but of a third party. The value of the asset to be valued then corresponds to the amount that would have to be invested in order to obtain the alternative investment.This comparison of alternatives is performed by discounting the future flows of income from the asset to be valued. In this case, the discount rate embodies the alternative investment. The resulting value of the asset to be valued can accordingly be defined as the present value of the future income payments that can be expected. The valuation methods used in the income approach are the discounted cash flow methods.3 Market ApproachThe market approach, which, according to IFRS 3 is to be preferred in the valuation of intangible assets, works on the premise that the valuation of an object should be based on an estimation of the benefits to the market participants. The approach is based on the idea that, in competitive markets provided other conditions are met market prices will develop as a matter of principle for the objects traded there.11If t he asset to be valued is itself traded on an active market,12 its market price provide the most reliable estimate of the value of the asset. If this is not the case, comparable assets should be used as a guide, and their market prices transferred to the asset to be valued (guideline method).When the guideline method is used, the first step is to calculate a multiple for the relationship between the market price of the comparable asset and a reference parameter. In order to determine the value of the asset to be valued, this multiple must then be applied to the reference parameter of the asset to be valued. In the case of the valuation of a patent for example, the known market price of a comparable patent can be based on the current annual sales (reference parameter) of the product protected by the comparable patent. Applying the multiple determined in this way to the current annual sales of the product protected by the patent to be valued leads to the patent value sought.When the as set to be valued is not traded on an active market but the market approach is still to be applied, it is necessary for there to be an asset available which is comparable to the asset to be valued and whose market price is known. If a comparable asset is not traded on an active market, comparable transactions must be referred to in order to calculate market prices. If corresponding transactions can be identified, a precise analysis is needed, especially of the detailed terms of the transactions and the circumstances under which they came about (e.g. changes in the market conditions that might have occurred in the meantime, influence of motives specific to that particular buyer).In view of these preconditions for applying this method, it is immediately apparent that the scope of application of the market approach for valuing intellectual assets, especially patents, is very limited.54 Cost ApproachWith the cost approach, the value of the asset to be valued is determined by the amount n eeded in order to acquire an asset that enables the owner to obtain the benefit which the asset to be valued gives him. It is therefore the amount which the owner must spend in order to substitute the asset to be valued with an equivalent.The principle on which the approach is based is that of substitution.One consequence of the principle of substitution is that the cost approach establishes an upper limit for the value: an investor acting rationally will pay no more for an asset even if its value would be higher when adopting the income approach than the amount which he would have to spend in order to acquire another object from which he could obtain the corresponding benefit.The cost approach exists in various forms:One basic form proceeds from the identical reproduction of the asset to be valued an exact duplicate, which is the reproduction cost. The other main variant is based on the procurement or production of an object with an equivalent benefit; this is the replacement co st.16Unlike the reproduction cost, the replacement cost disregards elements which the asset to be valued possesses but which do not provide any benefit at the time of the valuation. The converse applies to technological advances, which are only reflected in the replacement cost. The asset on which the calculation of the replacement cost is based can accordingly differ significantly from the asset to be valued.When calculating the value according to the cost approach, it may be necessary, where appropriate, also to take physical deterioration and technical and economic obsolescence into account.The scope of application of the cost approach is, however, limited, because the fact that costs have been incurred in producing an object does not necessarily make it possible to draw conclusions about any future benefit that may result from it.One can think of the development of new technologies, for example, in which vast amounts may be invested, but whose benefit may be very minor in a spec ific case.17The cost approach is used above all if as has already been explained it establishes the upper limit of the value.The cost approach also includes the asset-based approach.Dependencies Between Income, Market and Cost ApproachesThe income and cost approaches are based on the amount needed in order to obtain an asset that provides the same benefit. With the income approach, the measurement of this benefit is specified by the income associated with the asset to be valued. The connection with the market approach exists whenever market prices are referrd to in order to calculate the costs.Asset to Be ValuedThe asset to be valued may consist of individual assets, e.g. machin...