Charles Manson Aka Jesus Christ Essays - Manson Family,

Charles Manson aka Jesus Christ He has been dubbed "The most dangerous man alive". Charles Manson has been persecuted relentlessly. We call him the devil. He is the reason society is so bad. Does this sound familiar? This sounds like the same accounts towards Jesus Christ by the Roman Empire 2000 years ago. As they have nailed Christ to the cross, we have nailed Charles Manson to the cross. Could it be that Charles Manson and Jesus Christ are the same person? If you know anything about these two, the answer is: Most likely. Let us take a look at these two. Both Jesus Christ and Charles Manson led a cult that still thrives to this very day. Christ's followers are still preaching his words, as do Christ's followers. And each cult are growing as time goes by. Both "Christianity" and "The Manson Family" will be here forever. As old followers die out, new followers will take their place to carry on the words of both Jesus Christ and Charles Manson. If we looked past the usual stereotype against Charles Manson, we can see that the preachings of Manson is identical to that of Jesus Christ. Hasn't Jesus spoke about the power of love? And also, isn't that what Charlie used for his motto Charles Manson has said "In love, you do no wrong." Wouldn't Jesus agree? In fact, would Jesus apply to that? In truth, yes! Now, it's time to unveil the infamy of Charles Manson and Jesus Christ. Yes, both of them are wanted for influencing murder. Charles Manson has led the Tate-LaBianca murders as Jesus Christ led the city of Jericho, town of Salem murders. In both incidents, people were to die for their "sins". Because of this, both Manson and Christ have been the victims of injustice due to the courts and trials. During the trial, Manson was denied the right to defend himself. Instead, we have hung him up onto the cross.

Coursework Topics and Ideas You Won’t Resist

Coursework Topics and Ideas You Won’t Resist College and university students are required to write different types of academic papers, and coursework is one of them. In order to write coursework, students usually have to conduct independent research on a particular topic presenting both its theoretical backgrounds and own scientific conclusions. The main difficulty in writing coursework lies in need to present an in-depth analysis of a topic that is relevant and needs investigation. Besides, any coursework should have scientific novelty and be based on credible and reliable data. The nature of coursework can be different depending on a particular scientific field or discipline. For example, coursework in Literature can be based on the literary analysis of a particular work or several works or personal interpretations of a certain literary style or period. In order to write coursework in Biology, one may need to conduct some experiments, run tests, and investigate the nature of certain organisms or other phenomena. For coursewor k in Mathematics, one can use data retrieved from accurate calculations and investigate different approaches to a particular mathematical problem or puzzle. To write perfect coursework, a student should first choose an effective topic. This stage is one of the most important in writing coursework. A student should find a captivating topic that needs investigation and can be developed in an interesting and informative independent research. The topic should be relevant and not outdated. Besides, it should be not too general and at the same time not too narrow. Finally, the topic should correspond to one’s interests and background knowledge. While choosing a topic, a student should follow all the professor’s requirements. Also, it is helpful when a professor provides students with a list of suggested topics. Topics and Ideas for Coursework In case you have to choose a topic by yourself, here are some examples of the topics you can use for your coursework. The Impact of the Lost Generation on 20th Century Literature The Lost Generation was a group of artists who worked after World War II. Their talent was most vividly presented in literature and has significantly impacted the literary process of that time at large. If you choose this topic, you can research the way literary themes and motives prevailing in the works of the Lost Generation have enriched the literary tradition and have reinforced a shift in people’s values and attitudes. In particular, you can discuss literary pieces by Ernest Hemingway, Francis Scott Fitzgerald, Gertrude Stein, Erich Maria Remarque, and others. Persuasive Techniques in Advertising The research on this topic can include the analysis of different methods of persuasion applied in visual, textual, and audio advertisements. You can explore particular advertisements and make conclusions on purpose, for which advertising companies use certain features and methods. Also, you can approach persuasive techniques from the audience’s point of view by investigating how they impact a person’s mind. The Impact of Religion on Economic Growth The role of religion in society is a question that has long been discussed. In today’s globalized world, it is important to discuss the role religious beliefs play in countries’ economic growth and productivity. For this topic, you can use Max Weber’s â€Å"The Protestant Ethic and the Spirit of Capitalism† and compare his assumptions with the existing situation that can be observed in the modern world. It will also be useful to base your research on statistical data covering the economic state of particular countries and regions about religions that are predominant there. The Architecture of the Aztec Empire The Aztec civilization is known to be highly developed in different spheres beginning from economy and religion and ending with social and political organization. The Aztecs are particularly famous for art and architecture. Because Aztec architecture is mainly presented by the remains that are still standing, it is especially important to investigate their nature and style. If you choose this topic, you can focus on particular aspects, such as architectural styles used by Aztecs, symbolism in Aztec architecture, engineering technologies, or the connection of architecture with the Aztec culture at large. The Benefits and Risks of Artificial Intelligence Artificial intelligence is one of the innovations of modern technologies, which is expected to become mainstream in a few years. Thus, it is important to evaluate its potential impact on different spheres of social life. For this topic, you may need to make an overview of the existing technologies and innovations containing elements of artificial intelligence and identify the main benefits and risks that are already visible from different points of view. Besides, you can evaluate the role of artificial intelligence as it will be based on reliable information about the main tendencies and perspectives of this particular field. For example, you may consider the benefits and risks that artificial intelligence will cause in science, education, economics, politics, and social interactions. Non-verbal Means of Communication The coursework in this topic can discuss different non-verbal means of communication. In particular, you can focus your research on the way how body language enhances expression in particular situations. Besides, you can analyze the way in which certain non-verbal techniques are perceived by other people based on their cultural beliefs and social norms. The Drawbacks of a Democratic Political System While traditionally democracy is viewed as an ideal political system, nowadays, more and more experts are drawing attention to its drawbacks. Reevaluation of democracy regarding the overall changes occurring in social organization, economics, and public opinion is of significant importance today. That is why this topic can be particularly effective and informative as it gives space for independent research and scientific hypotheses. At the same time, while identifying the key disadvantages of modern democracy, you should provide an in-depth analysis of the leading political scientists and other experts’ points of view. Implications of Alcohol on Violence and Crime In this topic, a student can show the interrelation between alcohol consumption and the increased likelihood of committing a crime or acting violently. The issue can be explored from the physiological perspective as well as from the psychological one. In particular, you can explain how alcohol affects a person’s brain and reactions as well as influences psychological stability and even reinforces the distortions of reality. The Importance of Following Ethics in a Psychological Research Psychological research is often based on experiments that involve numerous participants. Apparently, in order to keep the participants safe as well as to ensure the highest objectivity of the gained results, it is important to follow the basic principles of ethics during the research. In this topic, you can review cases, in which psychologists acted unethically, and describe the impact their actions had on both the participants and the study itself. Also, you should describe the most common situations, in which following the Ethics Code is essential, and identify the main obstacles and difficulties of psychological research from the ethical perspective. Gambling from the Psychological Perspective The whole industry of casinos, lotteries, and prediction markets are spreading all over the world, and many people become addicted to gambling. However, the fact is that some people simply enjoy gambling and sometimes take part in occasional events or games that are considered as gambling, while others become dependent on gambling and easily lose control over themselves. In this topic, you can discuss by what psychological mechanisms the gamblers’ behavior is preconditioned and what the typical traits and behavioral characteristics that they have in common are. You should concentrate on analyzing gambling as an addiction that is associated with psychological problems. The Effects of the World Wide Web and Digital Downloading on the Music Industry The use of the Internet and digital downloading has strongly impacted the music industry. In particular, it is mainly affected by the illegal downloading of music. In your coursework, you can explain the negative impacts of illegal downloading and discuss in what ways the music industry suffers from it. Besides, you can offer ways in which producers and musicians can eliminate their losses caused by this illegal practice. The Impact of Social Media on the Psychological State Nowadays, more and more people are being exposed to social media. That is why particular attention has been drawn to the impact of social media on people’s psychological state. If you choose this topic, you can develop a questionnaire and ask people about the effects social media usage has on their lives. Also, you can review the latest psychological studies on this topic and concentrate, for instance, on the way social media is connected to depression and anxiety. Another option is to evaluate both the advantages and disadvantages of social media and propose effective ways to eliminate potential risks. Effective Methods to Prevent High School Bullying High school bullying is an intense issue that has become particularly widespread in the United States; thus, this topic needs an immediate and comprehensive investigation. It is particularly important to understand why it happens and what children are at risk. This coursework can provide an overview of accurate examples of schools and organizations taking measures to stop bullying. On the basis of this overview, a student can propose other effective methods to prevent high school children from bullying. Cybersecurity and Cyberwar In the modern digital era, the notion of cybersecurity has become particularly relevant and significant. Nowadays, as more and more hacking crimes are happening all over the world, the Internet has made people and computers vulnerable to cyber attacks. That is why in this topic, a student should discuss the notions of cybersecurity and cyberwar, explain why hacking crimes happen, and propose ways to secure personal information from cyber attacks based on reliable information. Linguistic Features of Political Speeches Political speeches are usually designed in a way that makes people trust the speaker and follow him or her. The topic may consider the techniques and methods used on lexical and syntactical linguistic levels to create a certain image in people’s consciousness and convey important messages. For example, you can concentrate on how a particular politician uses stylistically marked words to make ordinary people believe that he is one of them or to create an image of himself as a successful and determined leader. Discrimination in Education The topic can cover information about different forms of discrimination and concentrate on how they impact education. Besides, you can conduct a study using a questionnaire and ask students at your college or university about their experiences involving discrimination in education. Also, the topic can be approached from a psychological perspective. In this case, you can focus on the effects discrimination has on a person’s psychological well-being as well as on the process of shaping outlooks, individual values, and attitudes. Effective Ways of Treating Sleep Disorders The topics in Health Care can be particularly difficult to cover as they may need to use experimental data, and this topic is not an exception. For your coursework, you can experiment and learn in practice what ways of treating sleep disorders are particularly effective. Besides, you can explore how the treatment of a sleep disorder depends on age, gender, temperament, and other individual characteristics. The Human Body Reaction to Prolonged Steroid Use The use of steroids is a topic that needs discussion because many people nowadays, especially sportsmen, use them irrationally. This topic implies that you should explore the effects that prolonged steroid use has on the human body. In particular, it is important to investigate what are the particular body reactions to prolonged use of steroids and how these reactions impact the overall physical well-being in the long-term perspective. The Difference Between Men and Women’s Use of Body Language This topic can focus on particular body language techniques that are typical for men and women. Also, you can explore how the use of body language of both men and women may differ depending on a communicative situation. Plus, it is vital to highlight the difference between the typical features of the use of body language of men and women. Animal Experimentation The coursework in this topic should reveal important data on how medicines and cosmetics are tested on animals. A student can briefly discuss the aspects of inhumane and unethical behavior, which lie beyond animal experimentation. Also, you can explore possible ways to decrease or forbid animal testing and change this method into a more humane one. Conclusion All things considered, coursework writing is an essential part of the studying process. Students can be required to write coursework in different disciplines. The nature of coursework strongly depends on a particular field of studies. The success in writing coursework lies in choosing a catchy topic that will be captivating and informative. The topic of your research should correspond to your interests and knowledge. This will definitely make coursework writing an easy and exciting process. Besides, while writing coursework, you have to follow the professor’s requirements concerning format, structure, and content of your coursework. You should cite all the used sources properly and avoid plagiarism. Even if some idea is paraphrased and taken from an outside source indirectly, it should be cited. Also, it is essential to follow the topic accurately and develop informative independent research on it. It means that you have to develop a coherent and consistent work that combines your theoretical knowledge and practical skills.

Christianity Compared to Muslim Traditions Research Paper

Christianity Compared to Muslim Traditions - Research Paper Example In the year 1689 John Locke argued that no citizen of a state should be denied rights merely based on their religious beliefs. On the basis of this argument, a radical change spread across the Western nations, beginning in the New World and eventually into the European states towards a tolerance and level of acceptance that was intended to provide everyone the same opportunities without regard to their religious affiliation (Lewis and Churchill, 1). Bias, on the other hand, is a very different sort of experience and the bias that exists against other belief systems has been a driving force for the evil that men will do for thousands of years. In recent history two religions that have come into conflict based on political ideologies are those of Christianity and Islam where neither people fully understands the other. If looked at from an observational perspective, however, the religions are not that far apart in their beliefs or in the practice of those beliefs. While aspects of the I slamic and Christian religion are very far apart, the central ideas that hold each of the religions together are very similar in practice. Perspectives on Christianity Christianity encompasses a number of different denominations that all have small differences in the way in which they worship. Denominational differences primarily occurred during the time of the Reformation after Martin Luther took exception to the idea of selling forgiveness by the Catholic Church. The Christian religion has undergone a long list of changes from its beginning. The followers of Christ were originally rebels against a polytheistic society. After centuries of spreading the word, European followers were suddenly the oppressors creating wars and hosting invasive organizations like the Inquisition which judged and harmed. The organization of Christianity into a political system created a spiritual world with one foot in the secular as it began to function as members of state and as a center of wealth. Catholicism There about 900 million Catholics in the world today, which comprise about half of the Christian population. A Catholic church is headed by the clergy who are m ostly priests and bishops. There are ranks within the Church with the leader of the Church being the Pope. One of the more interesting practices of the Church is the event of electing a new Pope. As the Cardinals vote on electing a new Pope they will release black smoke form the chimney on days that they fail to vote in a new leader. On the final day that they choose a new Pope, the chimney will release white smoke, indicating to the masses that a new Pope has been elected (Penney 12). The most important celebration within the Catholic Church is the taking of the Eucharist. The Eucharist is Communion, which means that the individual has confessed their sins and is in a state of forgiveness, opening them to communication with God through sharing in a symbolic meal with Him. The worshiper takes in a wafer that symbolizes the bread which is the body of Christ and drinks wine, believing that this symbolizes the blood of Christ. This practice had many tribal communities that missionaries had approached and tried to teach the ways of Christian worship believing that Christians were cannibals (Jones 62). This practice, however, is intended to symbolizing becoming one with God through sharing of food and drink. As well, the worshiper becomes connected to the divine, thus the requirement for having cleared the conscious before participating. There are many symbolic rites that are conducted in the Catholic Church. The sign of the Cross is made when entering into a Church as the worshiper kneels before entering a pew. As well, this practice, called genuflecting, is also conducted when the worshipper leaves the pew. The worshiper has dipped their fingers into holy water before making the sign of the cross, creating a a symbolic washing of the heart before touching the head, solar plexus, left

Why Do We Care Essay Example | Topics and Well Written Essays - 250 words

Why Do We Care - Essay Example This can be affirmed in delving into the broad spectrum of career paths that it offers- geologists, meteorologists, demographists, surveyors and many more professional fields. (Macmillan, 18). Through it we gain the requisite knowledge in understanding the various natural phenomena that occur. In the long run we are able to combat and curb the disaster levels. A student well endowed in the geographical world would for instance be able to make a very successful farmer by the knowledge of disaster management in terms of floods and draught as well as predictability of climate in climatology. Geography also plays a role in urbanization by affirming good and suitable areas for building; this can be related to geology and topography. Therefore, students are equipped with the understanding of development i.e. play a very vital role in architecture and Engineering. As we rap up, it is very evident that Geography is a key component of study that delves into student’s endeavors. It is a herb that greatly offers a variety of professional choices as well as equipping the learner to face the world at an added

Philosophy of Teaching Essay Example for Free

Philosophy of Teaching Essay Philosophy of teaching is a self-reflective statement of your beliefs about teaching and learning. It discuss how you put your beliefs in practice by including concrete examples of what you do or anticipate doing in class. My teaching philosophy is ‘participatory learning’. It a type of learning process whereby learners are put in the centre of every learning situation, in other words pupils take active part of the lesson presentation. . I hold this belief in the sense that, when children are involve actively in the lesson delivery with the relevant teaching methods and techniques and also appropriate learning materials, it’s inspires them to explore and take up their own responsibility. This belief once again, gives children the opportunities to discuss, talk and ask questions. It also allow the teacher to listen to the children and see how their understanding is developing, it makes learning permanent in any learning situation. Validity of my philosophy To validate my philosophy, James Hartley (1998) said that activity is very important in learning. Learning is better when the learner is active rather than passive; therefore learning by doing is to be applauded. My teaching style can best be described as one that incorporates different methods and techniques that encourages learners to be active participant in the delivering of lesson. By engaging students in variety of activities that address each child’s learning style, I believe that they will achieve academic success and build the self confidence. Learning occurs when a student is fully encouraged in the process, make a personal connection with the information taught and apply the knowledge to variety of experiences. When this happened the child is inspired to become engaged over and over again, make connections and apply his or her knowledge. Application of my philosophy I understand the importance of using participatory learning to appropriately address the different learning styles and needs of students in order to become effective in the near future. Consequently, it is extremely important to determine each child’s dominated learning style and continually monitor each student’s academic progress through a variety of assessment in order to plan instructions that draw upon each child’s strength to improve academic development. With my teaching philosophy in mind, I try my best to prepare my lesson before time, rehearse on my own base on the teaching and learning materials prepared and available. Introduction of which is an important part of lesson delivery is done first based on the relevant previous knowledge of student then proceed to tell them objectives of the lesson and the future benefit of the topic. In doing so the learner become informed of what would be discussed as the lesson proceed, they think critically and consciously about each objectives. For example I taught the topic shapes and space with the sub topic solid shapes. I used variety of relia like Milo tin, milk tins paper boxes, match boxes, etc. During the presentation stage l allowed pupils to have a look at the TLMs. Teacher then assisted pupils to explore the materials and came out with their own findings. Pupils discussed their findings to identify the shapes as solid shapes while teacher served as a facilitator. Teacher also assisted pupils to identify the parts of the various solid shapes talked about. Likewise in all the topics I treated during the program I used methods and techniques that allowed pupils to fully participate in the lessons. Such techniques include activity method, demonstration, discussion, games, etc. As a teacher I only served as a facilitator and guide to all the activities that went on during teaching and learning process. Effectiveness This philosophy â€Å"participatory learning† with the needed teaching and learning materials is very effective as it enhance pupils taking part fully in the lesson that is they communicate, ask questions, write down points and share ideas with friends. Conclusion I will therefore conclude that when a teacher impact knowledge by involving pupils in every activity or lesson, with appropriate, adequate and suitable learning materials using a variety of teaching techniques such as demonstration, dramatization and role play, the teacher will achieve his or her set goals and get the needed feedback from pupils. This also makes learning more practical and permanent.

The Natural :: Essays Papers

The Natural Iris vs. Memo, the everlasting battle of Good and Evil, Good Angel vs. Bad Angel. In The Natural the Angels take the form of women that interact with Roy. Iris the â€Å"Good Angel† has nothing but a positive influence on Roy and cares about him deeply. The exact opposite of Iris is the â€Å"Bad Angel† Memo who cares just about what she can get her hands on except poverty. To her nothing or nobody matters. The reason Memo’s able to sneak in with Roy so easy is that she uses her body, her looks. She makes Roy a â€Å"toy† to her. She wants money so badly, that’s why she’s always with people like Gus or the Judge, because they are the rich people who like to spend a lot of money. Memo has always been mean to Roy: She hadn’t treated him right. For a while things had looked so good†¦ but no sooner has he gone into a slump when she began again to avoid him. Had she been nice to him instead, he’d have got out of trouble sooner (165). Iris is really â€Å"laid back† when it comes to Roy. Iris isn’t as attractive as Memo, but she looks past the dollars and sees what she likes. Each â€Å"Angel† has a different effect on Roy both being on and off the field. Roy goes out with Memo ignoring Pop’s warning â€Å"†¦She is unlucky and always has been and I think that there is some kind of whammy in her that carries her luck to other people† (136). Roy goes into a bad slump. Everything he does fails until one game in Detroit. The lady in the stands hesitantly rose†¦ She was an attractive woman, around 30, maybe more, and built solid but not too big†¦ A reporter approached her and asked her name but she wouldn’t give it to him, nor would she, blushing, say why she was standing now (159). The woman standing is Iris and she is standing because she believes in Roy, and wants him to regain his confidence by showing her support.

Goodwill Impairment Testing Essay

Galaxy Sports Inc. (Galaxy), a U.S.-based manufacturer of sports equipment, is a calendar year-end SEC registrant with one operating segment and the following three reporting units: Fitness Equipment. Golf Equipment. Hockey Equipment. Galaxy is in a competitive industry with several publicly traded companies in which growth and profitability are tied to the market and consumer demand Three reporting units are appropriate because discrete financial information is available for each component, each component is a business, and each component is managed separately. The Fitness Equipment component is Galaxy’s largest reporting unit. Over the years, various acquisitions have resulted in recorded goodwill of $200 million assigned entirely to this reporting unit. The Golf Equipment component is a large golf equipment manufacturer that was acquired in 2004. Upon acquisition of the business, Galaxy recorded $130 million of goodwill that was assigned entirely to this reporting unit. The Hockey Equipment component is a small hockey equipment manufacturer acquired in 2003 to gain entry into the very profitable hockey equipment market. Galaxy recorded $30 million of goodwill related to this acquisition, which was assigned entirely to this reporting unit. Galaxy has elected an annual goodwill impairment testing date of December 31 for all three reporting units. In December 2010, Galaxy management engaged Big Time LLC (Big Time), a reputable external valuation firm, to perform three annual ASC 350, Intangibles — Goodwill and Other, impairment analyses (one for each reporting unit) on the $360 million of goodwill recorded by Galaxy as of December 31, 2010. Previously, management had performed the annual goodwill impairment analysis internally. However, given the increasing complexities involved in the calculation and resource constraints at Galaxy, the company decided to use a third party. Through early discussions with Galaxy’s management and Big Time, it was expected that the entity was going to pass step 1 of the goodwill analysis for all three reporting units with a significant cushion (i.e., the estimated fair value of each reporting unit significantly exceeded the book value) for each reporting unit. This was also consistent with the goodwill analysis that was performed internally by Galaxy in the previous year. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Galaxy management indicated that the significant cushion was likely because 2010 Q4 sales were very strong, and strong sales were also expected for 2011and beyond. Big Time completed its analysis in late January 2011 and, as expected, Galaxy passed step 1 of the annual goodwill impairment test for each reporting unit. Galaxy’s common share price was $56.75 as of December 31, 2010. Note: As of December 31, 2010, Galaxy’s share price was $56.75 and 46 million shares were outstanding, indicating a market capitalization of $2.6 billion. The implied control premium of 18 percent is viewed by management as reasonable. First Quarter of 2011 Management released Q1 earnings, which were slightly below expectations. In a Q1 press release, Galaxy attributed the lower earnings to the slowing economy and reduced consumer spending on recreational activities. Galaxy’s common share price fell to $49.25 after the release of Q1 earnings. Second Quarter of 2011 Management released Q2 earnings on July 15, 2011. As in Q1, Q2 earnings were also below expectations because the slowing economy resulted in continuing reductions in consumer spending. In Galaxy’s press release, management discussed the impact of the slowing economy on its business. Further, the company experienced additional pressure on its sales during the quarter as a result of an increase in sports equipment manufactured in China that was being sold at large discount retailers. The equipment has a lower price point, which is appealing to consumers during difficult economic times. Historically, Galaxy has not experienced significant competition from imports because the quality of the imports is inferior to the quality of the sports equipment manufactured by Galaxy. Galaxy’s common share price fell to $45.25. Third Quarter of 2011 During the financial close process, management considered performing an  interim goodwill impairment test but, after reviewing ASC 350, determined it was not necessary. Copyright 2009 Deloitte Development LLC All Rights Reserved. Case 11-9: Goodwill Impairment T esting Page 3 Management released earnings on October 15, 2011, and indicated that although Q3 earnings were significantly below expectations because of a continued slowing economy and reduced consumer spending, revenue would rebound in Q4 as retailers stocked up for the holiday shopping season. Historically, Q4 has been the strongest quarter for Galaxy with Q4 sales representing more than 50 percent of the company’s annual sales. Galaxy’s common share price fell to $31.50 after the earnings release. On September 15, 2011, the FASB issued ASU 2011-08, Testing Goodwill for Impairment, which amends the guidance in ASC 350-202 on testing goodwill for impairment. Under the revised guidance, entities testing goodwill for impairment have the option of performing a qualitative assessment before calculating the fair value of the reporting unit (i.e., step 1 of the goodwill impairment test). The carryforward option permitted in ASC 350-20-35-29 was removed. The amendments are effective for an nual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted; however, Galaxy elected NOT to early adopt this guidance when performing their annual goodwill impairment test as of December 31, 2011. Year-End 2011 As Galaxy prepared for its annual goodwill impairment test, management determined that (1) assets and liabilities of the Fitness Equipment and Hockey Equipment reporting units had not significantly changed, (2) the most recent fair value determinations (the 2010 analysis prepared by Big Time) for both reporting units resulted in an amount that exceeded the carrying amounts by substantial margins, and (3) on the basis of its analyses, there  have been no significant events or circumstances that would cause the fair value to fall below book value for both reporting units. As a result, management decided to carry forward the prior-year step 1 analyses for the Fitness Equipment and Hockey Equipment reporting units. Management believed that ASC 350 supported its determination to carry forward these analyses. For the Golf Equipment reporting unit, management used the analysis created by Big Time last year and updated it as of December 31, 2011, by using the same growth rate and discount rate as in the prior year. On the basis of this updated analysis, management concluded that the Golf Equipment reporting unit passed step 1. A summary of Galaxy’s 2011 annual goodwill impairment test follows: * We have elected to carry forward the fair value as of December 31, 2010. Note: On December 31, 2011, Galaxy’s share price was $27.50 and 50 million shares were outstanding, indicating a market capitalization of $1.375 billion. We firmly believe that the reporting unit fair values represent management’s view of the company’s business and expectations. The market has undervalued the company’s stock. Accordingly, the implied control premium of 120 percent is viewed by management as reasonable given the overall market climate. Galaxy released year-end earnings on January 25, 2012. On the basis of the annual earnings release and the lack of an expected Q4 rebound, Galaxy’s common share price fell even further, from $27.50 on December 31, 2011, to $21.25 after the earnings release. Galaxy filed its December 31, 2011, Form 10-K on February 10, 2012. Required: Should management have performed an interim goodwill impairment test as of September 30, 2011? Assume no interim test is required. Was management justified in carrying forward the prior-year goodwill impairment test for the Fitness Equipment and Hockey Equipment reporting units?