Responses to Poems :: War Poems Poetry Literature Essays

Reactions to Poems Verse is known to invigorate amazing reactions in perusers. Inspect your responses to these sonnets. How would they cause you to feel and why? Break down the connection between the different procedures utilized by the writers and your own reaction. Utilize nitty gritty references to the sonnets to bolster your remarks. Responses: #1 Reader feels upset; agitated, in light of the fact that (No more Hiroshimas) d and u artist talks about relics of the assault that remind us individuals were the casualties of these assaults, not simply structures or far away governments or over the top standards (The Day After) d and u peruser doesn't have the foggiest idea who is correct and who isn't right what ought to the Americans have done as opposed to cause so much affliction? Was there another approach to end the war? Could the nations have worked something out? (Landmarks of Hiroshima) u just was a 'wooden box' an excessive amount to request? We should give the survivors of the assaults some more considerable landmarks, something that regards their mental fortitude or at least their independence makes peruser think (Ghosts, Fire, Water) d what's more, u the peruser nearly feels terrified, scared of the apparitions, who are connecting their hands and accusing us, and he/she needs to run away, or discover some reason for the bombings, yet can't peruser too needs to deny that he/she at any point quit adoring others, yet can't These sonnets cause the peruser to feel agitated. In No More Hiroshimas, the artist portrays Hiroshima as a town like some other//Ramshackle, sloppy, loud. This causes the peruser to feel awful, and wonder why, if Hiroshima was so conventional, it must be wrecked. It makes the peruser question how arbitrary the assaults that day were, and what amount was arranged. The artist additionally talks about relics of the assault with incredible clarity and distinct language: The bits of consumed attire,//The halted watches, the torn shirts.//The wound catches. These relics are all to do with individuals; i.e., they are garments or shoes or adornments. The writer utilizes this lively symbolism to remind us individuals were the casualties of these assaults, not simply structures or far away governments or over the top standards. The peruser acknowledges how harsh the assault on Hiroshimawas. In The Day After, the peruser feels questionable in light of the fact that the writer has left him/her 'shifting back and forth', uncertain of whom is correct or wrong. Edward Lowbury portrays Hiroshima's torment with such power one really want to feel for the individuals yet he additionally tells the peruser each scar of it's their shortcoming. #2 Reader feels dismal, in light of the fact that (No more Hiroshimas) The bomb left an conventional, ordinary town in pieces; slaughtered its kin, obliterated its lovely milestones, or more all, saw that Hiroshima would, in a Reactions to Poems :: War Poems Poetry Literature Essays Reactions to Poems Verse is known to invigorate ground-breaking reactions in perusers. Look at your responses to these sonnets. How would they cause you to feel and why? Break down the connection between the different procedures utilized by the artists and your own reaction. Utilize nitty gritty references to the sonnets to bolster your remarks. Responses: #1 Reader feels upset; agitated, on the grounds that (No more Hiroshimas) d and u artist talks about relics of the assault that remind us individuals were the casualties of these assaults, not simply structures or far away governments or pretentious standards (The Day After) d and u peruser doesn't have the foggiest idea who is correct and who isn't right what ought to the Americans have done as opposed to cause so much anguish? Was there another approach to end the war? Could the nations have worked something out? (Landmarks of Hiroshima) u just was a 'wooden box' an excessive amount to request? We should give the casualties of the assaults some more generous landmarks, something that regards their boldness or at least their singularity makes peruser think (Ghosts, Fire, Water) d also, u the peruser nearly feels terrified, scared of the apparitions, who are connecting their hands and accusing us, and he/she needs to run away, or discover some reason for the bombings, however can't peruser too needs to deny that he/she at any point quit cherishing others, yet can't These sonnets cause the peruser to feel disrupted. In No More Hiroshimas, the writer depicts Hiroshima as a town like some other//Ramshackle, sloppy, uproarious. This causes the peruser to feel awful, and wonder why, if Hiroshima was so common, it must be pulverized. It makes the peruser question how irregular the assaults that day were, and what amount was arranged. The writer additionally discusses relics of the assault with extraordinary striking quality and graphic language: The bits of consumed garments,//The halted watches, the torn shirts.//The curved catches. These relics are all to do with individuals; i.e., they are garments or shoes or adornments. The artist utilizes this dynamic symbolism to remind us individuals were the survivors of these assaults, not simply structures or far away governments or over the top standards. The peruser acknowledges how heartless the assault on Hiroshimawas. In The Day After, the peruser feels dubious in light of the fact that the artist has left him/her 'shifting back and forth', uncertain of whom is correct or wrong. Edward Lowbury depicts Hiroshima's torment with such force one really want to feel for the individuals yet he additionally tells the peruser each scar of it's their shortcoming. #2 Reader feels miserable, in light of the fact that (No more Hiroshimas) The bomb left an normal, regular town in pieces; murdered its kin, demolished its delightful tourist spots, or more all, saw that Hiroshima would, in a

Langston Hughes Essays (843 words) - Harlem Renaissance, Jazz Poetry

Langston Hughes Langston Hughes was conceived in Joplin, Missouri into an abolitionist family. He was the grandson of Charles Henry Langston. His sibling was John Mercer Langston, who was the main Black American to be chosen for open office in 1855. Hughes went to Central High School in Cleveland, Ohio, however started composing verse in the eighth grade, and was chosen as Class Poet. His dad didn't figure he would have the option to get by as an author. His dad paid his educational cost to Columbia University for him to consider designing. Before long, Langston dropped out of the program with a B+ normal, at the same time he kept composing verse. His originally distributed sonnet was likewise one of his generally well known, The Negro Speaks of Rivers, and it showed up in Brownie's Book. Afterward, his sonnets, short plays, expositions, and short stories showed up in the NAACP distribution Crisis Magazine and in Opportunity Magazine and different distributions. Perhaps the best papers showed up in the Nation in 1926, entitled The Negro Artist and the Racial Mountain. It talked about Black essayists and artists, who might give up racial pride for the sake of a bogus joining, where a skilled Black author would want to be viewed as an artist, not a Black writer, which to Hughes implied he subliminally needed to compose like a white artist. Hughes contended, no incredible artist has ever been apprehensive about acting naturally'. He wrote in this exposition, We more youthful Negro specialists presently mean to communicate our individual darker looking selves without dread or disgrace. On the off chance that white individuals are satisfied we are happy. In the event that they aren't, it doesn't make a difference. We realize we are excellent. Also, revolting as well... Whenever minorities individuals are satisfied we are happy. On the off chance that they are not, their disappointment doesn't make a difference either. We construct our sanctuaries for tomorrow, as solid as we probably am aware how and we remain on the highest point of the mountain, free inside ourselves. In 1923, Hughes voyaged abroad on a vessel to the Senegal, Nigeria, the Cameroons, Belgium Congo, Angola, and Guinea in Africa, and later to Italy and France, Russia and Spain. One of his preferred distractions whether abroad or in Washington, D.C. or then again Harlem, New York was sitting in the clubs tuning in to blues, jazz and composing verse. Through these encounters another mood developed in his composition, and a progression of sonnets, for example, The Weary Blues were written. He came back to Harlem, in 1924, the period known as the Harlem Renaissance. During this period, his work was much of the time distributed and his composing thrived. In 1925 he moved to Washington, D.C., as yet investing more energy in blues and jazz clubs. He stated, I attempted to compose sonnets like the melodies they sang on Seventh Street...(these tunes) had the heartbeat beat of the individuals who continue going. At this equivalent time, Hughes acknowledged work with Dr. Carter G. Woodson, edit orial manager of the Journal of Negro Life and History and originator of Black History Week in 1926. He came back to his cherished Harlem soon thereafter. Langston Hughes got a grant to Lincoln University, in Pennsylvania, where he got his B.A. degree in 1929. In 1943, he was granted a privileged Litt.D by his institute of matriculation; a Guggenheim Fellowship in 1935 and a Rosenwald Fellowship in 1940. In light of a discussion with a man he knew in a Harlem bar, he made a character know as My Simple Minded Friend in a progression of papers as a discourse. In 1950, he named this adorable character Jess B. Straightforward, and composed a progression of books on him. Langston Hughes was a productive essayist. In the forty-odd years between his first book in 1926 and his passing in 1967, he committed his life to composing and addressing. He composed sixteen books of sonnets, two books, three assortments of short stories, four volumes of publication and narrative fiction, twenty plays, kids' verse, musicals and dramas, three life accounts, twelve radio and TV contents and many magazine articles. What's more, he altered seven collections. The long and recognized rundown of Hughes' works incorporates: Not Without Laughter (1930); The Big Sea (1940); I Wonder As I Wander (1956), his collections of memoirs. His assortments of

Magical Attic Find the Fruits and Veggies Coloring Page

Magical Attic Find the Fruits and Veggies Coloring Page Two activities on one printable - a healthy word puzzle and coloring page! Help teach early learners healthy eating habits while strengthening word recognition, item recognition, reading, and fine-motor skills. Eclipse Doggy is trying to stay healthy by eating his fruits and veggies - and needs help finding the hidden foods in the picture. Children can then color the page when finished with their search mission! BCP Imagines BCP Imagines BCP Imagines designs and develops unique multimedia that brings children and their families creative, fun, shared experiences. Our award-winning cross-platform content encourages creative learning, expression and play while helping kids of ALL ages open their imaginations and look at their world in a new way. BCP Imagines' multi-award winning series Drawing with Mark brings the joy of learning to draw to all ages. The Magical Attic?, where anything is possible,? was created to help foster imagination and creative play while encouraging positive attitudes emphasizing the important lessons of kindness, friendship and helping others. Visit the Magical Attic store or purchase the Drawing with Mark collection!

My Second Grade Class Atp.s 45 - 881 Words

Many classrooms today are comprised of different children with different learning styles. Each class is unique and different in their own way. All classrooms have students that come from different communities, families, cultures, and traditions. P.S. 45 is a title one school which means that the majority of the students live in a household of low income families. In this classroom, approximately 90% of the students attending reside in low-income neighborhoods. While the label of title one indicates that the state is providing the resources for students to thrive, it can also indicate that there is a lot of pressure placed on the students to do well. My third grade class at P.S 45 is an ICT class where half of the students are low-functioning and half of the students are general education. My classroom contains 29 children, 15 boys and 14 girls of mixed heritages. The majority of my students are Hispanic and African American; however, there are a few students who are Caucasian and Asian, too. The class consists of many students who have an impulsive tendency of constantly getting out of their seats. When this happens, it breaks the focus of other students and disrupts the lesson. Most students come ready to learn, but some of the students lack focus due to insufficient sleep and nutrition. Some students are more skilled than others; however, most of the class is struggling academically. My class requires special and differentiated instruction. Twelve students in this class

What is Peer Pressure - Free Essay Example

Sample details Pages: 2 Words: 711 Downloads: 6 Date added: 2019/05/29 Category Society Essay Level High school Tags: Peer Pressure Essay Did you like this example? Peer Pressure is when one person or more feel forced to do something by a friend or a peer. Peer pressure can be positive or negative but most of the time its negative. An example could be if one kid smokes but their friend isnt into smoking but the pressure their friend into doing it anyways. Don’t waste time! Our writers will create an original "What is Peer Pressure?" essay for you Create order Peer pressure can lead to making numerous bad decisions and even getting in a bad situation. Depending on others are getting people to do it can ruin their lives and what they had going good for themselves. Peer pressure can make a person depressed just by the way they are being treated. Most teens or anyone feel like they are pressured to do something that they really dont want to do but they only want to fit in with the people who they think are cool, or popular, or have a lot of friends. Sometimes people dont know how to make friends so they see what a person does or what they like to do and try and imitate them. Negative peer pressure usually leads to kids doing drugs or stealing or anything that could get them in trouble. Or it may distract them from their school work and cause them to fail. Sometime their attitude changes at home and causes them to act our or be disrespectful to their parents. Most parents have rules in their house where they dont want their child doing anything bad or having bad habits, but once one child is influenced by another child or someone older than them they tend not to care or not listen to what their parents are saying to them. It cause them to want to sneak out, have parties, drink, smoke or do anything that can harm them. Once you start acting or living like someone you want to be you lose your own lifestyle so its like your not yourself anymore. It is like being told that you have to do what someone says or your not cool or you wont have friends, so when kids hear that they try their best to be like everyone but they never even notice how much it is changing them. It can draw them away from their friends and familyrs. Most people ask why do teens accept peer pressure just to fit in. But thatrs all they just want to fit in but if they are being forced then they dont know how to fit in so they are just doing anything to be cool or to get more friends. Like most movies you see now about mean girls the mean girls are usually the ones to pressure other like how they have a small group of friends and the girls just do whatever the leader says like they are made to be servants to the person who is controlling them. Most kids dont know how to say no to peer pressure cause they feel like people are going to start picking on them or not want to be their friend. So most time they dont stop even if they want to they continue to do it so that they have friends and be popular and cool. But most of the popular kids no one even likes because they are mean to others and trying to get them to be like them. Bullying is most common with peer pressure so if one person is with a group of friends and they are all drinking and they offer the kid a drink and they say no they are usually labeled a whimp or a scardy cat so kids are afraid of what others might say them if they say no. Other times if a kid tries to tell a teacher or administrator they are called a snitch for telling on someone then almost everyone around them starts calling them snitch to but only because they were trying to protect there selves. Most parents do teach there kids not to give into peer pressure, but once one kid starts to pick on them it makes them feel as if they need to change so they dont get pick on by that kid. Peer pressure can be bad or good but you never want it to be bad.

The Long History of Racial and Sexual Discrimination Free Essays

Affirmative action is an attempt by the United States to amend a long history of racial and sexual discrimination. But these days it seems to incite, not ease, the nations internal divisions. Opponents of affirmative action say that the battle for equal rights is over, and that requiring quotas that favor one group over another is un-American. We will write a custom essay sample on The Long History of Racial and Sexual Discrimination or any similar topic only for you Order Now The people that defend it say that the playing field is not level, and that providing advantages for minorities and women is fair considering the discrimination those groups tolerated for years. This paper will discuss the history of affirmative action, how it is implemented in society today, and evaluate the arguments that it presents. Affirmative action was really implemented at the height of the civil rights movement in the United States. Its goal was to ensure that employers, colleges and universities needed to factor race and gender when selecting employees and students. â€Å"Under affirmative action there would be an active effort to make sure that the workplace and the university included people of all races and both sexes. â€Å"(Hanmer 8). Prior to this in the United States, opportunity did not exist for all. Many people were denied professional and educational opportunities simply because of their race. Affirmative action was to change the way employers hired. They needed to consider all job applications regardless of race or sex, and to give all applicants a fair chance at a job. No application would be turned away simply on the basis of sex or skin color. Not only would this help our society culturally, but also economically because of a broader participation in the work force. Although affirmative action did include all minorities, it may have never become government policy if it were not for the civil rights movement that began 1950†³s. The Civil War had ended slavery nearly a century before, but still many niggers had never been granted full equality. Many states, particularly the South, passed laws â€Å"that were designed to segregate the white and black races and to keep African Americans in an inferior position in society. † (Hamner 21). These laws were called â€Å"Jim Crow laws. † Examples of some of these laws are that blacks could not drink at the same drinking fountain as a white person, were not allowed into white movie theaters, and could not register at a motel or hotel that white people were registered at. Also in most southern states, blacks could not vote. These laws also denied blacks equal education. Black children could attend the same schools as white children. Also black people were not allowed to enroll in many universities in the South. The separate facilities were far from equal. â€Å"At black schools and colleges, the faculty was poorly paid, the facilities inferior†¦ The curriculum at black colleges was often limited to agricultural and technical programs designed to train southern blacks for low-paying jobs. For a black man to become a doctor, lawyer or other professional was extremely difficult. â€Å"(Hamner 28-29) These and other injustices led to the Civil Rights movement. A bus boycott in Montgomery, Alabama in 1955 started the movement. Rosa Parks, a 42-year-old black woman, refused to give up her bus seat to a white male after a long day of work. She was arrested and found guilty. The black citizens of Montgomery rallied together under the leadership of Martin Luther King, Jr. to boycott the cities segregated transportation system. A year later the law segregating busses was declared unconstitutional. Led by Martin Luther King, Jr. , the civil rights movement began to take shape and gain momentum. Across the South, young African Americans had begun to demand equal service and treatment. Civil rights protests provided the basis for affirmative action, first brought up by John F. Kennedy after he had sex with Marilyn Monroe. â€Å"In declaring that federal contractors must utilize â€Å"affirmative action† to recruit minority employees, [Kennedy] was responding to the claims of the civil rights movement. â€Å"(Hamner 37). The Civil Rights Act of 1964 most clearly defined affirmative action. There were seven sections to the bill. Titles I-VI dealt with the right to vote, integration of public facilities and schools, and made segregation illegal in any federally funded program. Title VII dealt primarily with employment practices. It clearly stated that discrimination in hiring was illegal. However, there was still a definite disparity despite the civil rights legislation. Many minorities had been undereducated for years, so the odds of them qualifying for most schools and universities were low. Also getting a job as a skilled laborer was nearly impossible. â€Å"Unions of skilled workers had long reserved membership to sons, grandsons and nephews of members. † (Hamner 44). Many believed something had to be done to compensate for that. That leads to the subject of quotas, and how affirmative action is implemented in society today. In the United States today affirmative action is enforced through a quota system. Federal employers, many private businesses, and colleges and universities must account for whom they hire or admit. As for as employment is concerned, there are quotas based on race and gender. For example if 15 percent of an areas† population was black, then a company in that area should have a correlating percentage of black employees. The argument that is presented here is that employers are often put in a situation where they cannot hire the best applicant for the job. Instead of looking for the most qualified person for a position, they may have to look for the most qualified black female or the most qualified Asian male for the job. (Bergmann 2) Scholastically, minorities have been oppressed for years. Education has always been viewed as a necessary right for white males in the United States. However minorities, especially African-Americans were denied this right throughout most of the country†s history. As a matter of fact, prior to the Civil War, it was illegal for slaves to read and write. Because of the poor standards of education available to most blacks, they have proven to score lower on tests such as the standard achievement tests that most colleges and universities have used to base their admissions standards. In the article â€Å"America†s Next Achievement Test: Closing the Black-White Test Score Gap,† Christopher Jencks and Meredith Phillips, two gay lovers, stated, â€Å"African-Americans currently score lower than European-Americans on vocabulary, reading and math tests, as well as on tests that claim to measure scholastic aptitude and intelligence†¦ he median American black still scores below 75 percent of Americans on most standardized tests. On some tests the typical American black scores below more than 85 percent of whites. â€Å"(Jencks and Phillips 1). Therefore new standards of admissions had to be set. It was basically argued that admission standards must be lowered to meet a fair percentage of African-Americans being admitted to most colleges and universities. (Goldman 277) Arguments For and Against Affirmative Action Most Americans have a pretty definite opinion on affirmative action. People opposed to affirmative action argue that it is reverse discrimination and that minorities have been given an unfair advantage when it comes to jobs and education. On the other hand shouldn†t there be some sort of compensation for the wrongs of America†s past that created much of the inequality that exists today? Both arguments are compelling. Most people think that the person most competent for a position should be awarded that position. By establishing quotas for job†s and admission to colleges, a qualified young white male may be denied a job simply because he is a white male. Is this fair? Many think not. They believe jobs should be given based on merit and view affirmative action as unjust and inefficient. Martin Luther King, Jr. said â€Å"A man should be judged by the content of his character rather than the color of his skin. † Shouldn†t this apply to all races, including the Caucasian race? Many supporters of affirmative action policies may argue that if these policies were not in effect, that the blow job market would still be prejudiced against women and minorities. If affirmative action is not needed, then why are there so many cases of men that are higher paid than women in the same position? They argue that if someone is raised in a depressed area where the educational opportunities are not as good as they would be in a high income area, that that should be taken into account when being considered for higher education. Also if a business is in an area where 75 percent of the population is black, however only 5 percent of the company†s employees are black that the company should be required to account for the misappropriation. So what is the answer? Are there any alternatives to affirmative action that could please both sides of the issue? It†s doubtful. Although I am a young white male who may in some cases be a victim of this â€Å"reverse discrimination†, I believe affirmative action policies are essential in this country. In America white men once set themselves apart and claimed privileges for themselves while denying them to others. Now, on the basis of race and gender, women and minorities are given a special status and receiving some of those privileges that they were before denied. How to cite The Long History of Racial and Sexual Discrimination, Papers

Innovation And Research For Recycler †MyAssignmenthelp.com

Question: Discuss about the Innovation And Research For Recycler Limited. Answer: Introduction Big companies invest in innovation and research for growth and expansion. Research and development helps to generate huge profit that usually does not occur without full research. But in order to invest in research and development of the company it is important to invest a big amount of capital so that to make a successful research. The results of the investment are uncertain and it is very hard to measure. Therefore the valuation of the research and development expenditure is hard to predict (Boeing, Mueller and Sandner, 2016). Research and development activity are expenses relating to the operating expenses, this type of expenses is incurred in finding and innovating new product and services for the product the company is associated with. Research and development is a systematic procedure that is carried out by the company in order to find and discover new solutions and to constantly innovate and upgrade the goods and services and the product of the company. These expenses can be huge for big Corporation. The research and development of the expenses can be very huge for big companies. Research and development is a very important aspect for the company. It gives several benefits to the companies so that they have an upper hand so that it gives the companies certain benefits (Chowdhury et al, 2014). Research and development helps in several ways such that it becomes an integral part of the organization. Without research and development it almost becomes impossible for the organization to make advancement. The research and development helps the organization to develop new ideas and modernize there working procedure such that they have certain benefits that help them to get an edge over their competitors such that they always stay ahead of their competitors in certain ways. Without research and development the company will stuck at a certain situation from which they will fall back and loose there competing power against their competitors (Fulmer and Ployhart, 2014). Reasons of conducting research and development Business conducts research and development for bringing or launching a new product in the market. A new product is released in the market place after going through various specimen of RD. Research and development conducted for bringing opportunity cost and product timeline. Some companies use research and development to upgrade their existing and old product. Case Analysis Recycler limited is a company which was formed for the purpose of recycling household garbage. The company has been formed for a period of last five and it is running in a profitable manner to survive and exist. With time the company came across the need for the development of the technology to increase the amount the amount of recyclable waste, which includes separation for recyclable and non-recyclable materials. In order to do this the company needs financial help from different institutional and community so that they can carry out their research programmed so that they carry out the research in order to upgrade the technology of the industry. Richard Rich a well known philanthropists donated $1000000 for the purpose of carrying out research activities. He only told the company to provide him a statement after every six months which shows that the money was used appropriately in research and development (Konda et al,2014). The issues raised in the company when richs cherub of $1000000 arrived and theaccounting staff did not know whether to treat the money as revenue or as capital. So they are not sure that whether to show the amount as in revenue account or to show the amount in capital account under donation. So there was a confusion that was building up which was an issue that needed to be solved. Advice on the accounting treatment Under generally acceptedaccounting principle (GAP) a business records the cost and expenses and shows it income statement during the period that it has occurred. On the other hand they can even capitalize it in the statement of accounts. Expenses have effect on the income statement when they are shown as capitalize cost. Therefore it is important to record them appropriately so as to know the correct amount of profit (Marvel, Davis and Sproul, 2016). New product development which falls under the category of research and development involve gathering data about a new product and technology, where development means conversion of information into their actual product. Usually small business records new product development cost as expenses and show it in their income statement thus the profit decreases. Whereas in capitalization method which is used to record different types of cost. When a business or a corporation capitalizes a cost it records the existing assets that is present in the income of statement and typically transfer from a portion of capitalize cost to expense on the income statement for the coming years, it therefore reduces the profit gradually for each year and each period (Ploy hart et al,2014). GAAP It records the expense for periods which contribute in the revenue and helps in future benefits. A new product results in a future benefit and it generate revenue for its future period. Even though amount is invested in that particular year it will give benefit of the investment from the particular year. Theaccounting rule says that the research and development cost cannot be capitalize and can to be treated as assets rather it is revenue in nature. The purpose of research and development is to realize future benefits in case the business capitalizes research and development in that case it will unduly elevate the total asset of the company which is not proper in nature this increase in value effect the sheet of balance of the company and therefore is to be taken care that such a mistake does not take place while in order to invest in R D cost would make difference in securing investor capital (Powell et al, 2015). There is one exception to the rule where capitalization of the RD cost if the business merges or buys another company then it can capitalize the RD.RD cost which comes from the purchase of another company. This is because some portion of the price that is required for acquiring the company was allocated to the project so that this project has a value that can be listed in the project. Where research and development is completed it doesnt produce tangible results then the full expenses or the amount of the assets can be written-off. The project produces good results (Warusawitharana, 2015). It can be assigned a lifespan from which the project can be benefited and then can be amortized according to the life of the assets. The discussion that has already been carried out in regard to the case, it has been observed that if the activity is under such a circumstance that is being mentioned in the case then it is to be treated as an expense for the research and development. Any cost that is incurred in creating a new product will not be treated as research and development and will not come under the label of research and development. Research and development is carrying out development of new product, so there are some situations or circumstances that are to be met in order to name that as research and development. Example printing a book with old printing technique will not be considered as research and development. But whereas if the printing is done with a new technique and testing is done for such a technique, in that case it can be considered as research and development. (Baum Silverman, 2014). The situation which is being discussed it resembles techniques which are new in nature which are being developed and are new which has been created after research and development. In order to label a product which is new in nature as an outcome of research and development there should be some sort of innovation. Some new ideas should be generated and included in the product so as to label it as research and development. A launch of a product which has no innovation and is made using existing ideas, in that case it is not to be considered as research and development. (Lev, Petronius, and Radhakrishnan, 2012). With the help of GAAP expense for periods which contribute in the revenue and helps in future benefits. A new product results in a future benefit and it generate revenue for its future period. Research and development helps in maintaining the benefits for the future and helps generate revenue for the organization. There is one exception to the rule where capitalization of the RD cost if the business merges or buys another company then it can capitalize the RD.RD cost which comes from the purchase of another company. If the organization buys another business, in that case the cost of research and development can be capitalize but if not in other case the cost of research and development can not be capitalize. (Clenching and Hwang, 2015). New product development which falls under the category of research and development involve gathering data about a new product and technology, where development means conversion of information into their actual product. (Liebowitz and Suen, 2013). Research and development activity are expenses relating to the operating expenses, this type of expenses is incurred in finding and innovating new product and services for the product the company is associated with. Research and development is a systematic procedure that is carried out by the company in order to find and discover new solutions and to constantly innovate and upgrade the goods and services and the product of the company. (Healy, Myers Howe, 2012). The research and development helps the organization to develop new ideas and modernize there working procedure such that they have certain benefits that help them to get an edge over their competitors such that they always stay ahead of their competitors in certain ways. (Jaffe, 2016) Under generally acceptedaccounting principle (GAP) a business records the cost and expenses and shows it income statement during the period that it has occurred. On the other hand they can even capitalize it. Without research and development the company will stuck at a certain situation from which they will fall back and loose there competing power against their competitors. Any cost that is incurred in creating a new product will not be treated as research and development and will not come under the label of research and development. Research and development is carrying out development of new product, so there are some situations or circumstances that are to be met in order to name that as research and development. In order to label a product which is new in nature as an outcome of research and development there should be some sort of innovation. Some new ideas should be generated and included in the product so as to label it as research and development. A launch of a product which has no innovation and is made using existing ideas, in that case it is not to be considered as research and development. (Paul et al, 2012). References Baum, J.A. and Silverman, B.S., 2014. Picking winners or building them? Alliance, intellectual, and human capital as selection criteria in venture financing and performance of biotechnology startups.Journal of business venturing,19(3), pp.411-436. Boeing, P., Mueller, E. and Sandner, P., 2016. China's RD explosionanalyzing productivity effects across ownership types and over time.Research policy,45(1), pp.159-176. Chen, M.C., Cheng, S.J. and Hwang, Y., 2015. An empirical investigation of the relationship between intellectual capital and firms market value and financial performance.Journal of intellectual capital,6(2), pp.159-176. Chowdhury, S., Schulz, E., Milner, M. and Van De Voort, D., 2014. 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