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In Heritage Classes, The Spanish You Grew Up With Is Welcome



On a recent Sunday afternoon, I joined a lawyer, a nail technician and a health care educator in dedicating two hours of the weekend to learning a language that is not foreign to us. But it wasn’t a class for school credit. It was a six-week intermediate course for Spanish heritage speakers hosted online by Mil Mundos, a bookstore in New York City’s Bushwick neighborhood.

Natalia Urbina, the nail technician, said while introducing herself to me and the other students that Spanish can feel difficult for her to take out out of her mouth, or “sacar lo de la boca.” “Poco a poco te lo sacamos,” replied our instructor, Kairy Herrera-Espinoza. Little by little, we take it out.

Urbina explained to me more of what she meant in a phone call after class. As a child of Nicaraguan immigrants who came to the U.S., she said she’s always been surrounded by the language at home, in addition to taking four years of high school Spanish. “If I was in a situation where I needed to speak Spanish and it was an emergency and I needed to talk about something important, I could do it,” she said. “But I don’t have it in my everyday life.“

When speaking with people in her neighborhood who are immigrants, Urbina feels embarrassed that she doesn’t speak Spanish like they do, so she sometimes ends up speaking in English, “which is annoying in itself.”

“You know what it’s supposed to sound like, and it’s like, mine doesn’t sound like that,” Urbina said. “You see how fluid Spanish is, and you feel so choppy.”

I can relate. When my Salvadoran mother talks to me in Spanish, I instinctively answer back in English. Spanish stopped being my dominant language once I started attending school, and I am still self-conscious about my stumbling, limited vocabulary. I could only do interviews for this article about Spanish in English. Many Spanish heritage speakers like myself and Urbina are what researchers call “receptive bilinguals,” meaning we can understand more of a language than we can speak of it.

Heritage Spanish programs recognize that Spanish is a U.S. language.

Stanford education professor Guadalupe Valdés has a widely known definition of heritage speakers: “individuals raised in homes where a language other than English is spoken and who are to some degree bilingual in English and the heritage language.”

Spanish heritage programs in the U.S. began in the 1970s as grassroots efforts and have boomed in the last two decades. One 2012 nationwide survey led by language development researcher Sara Beaudrie found that there were 163 Spanish heritage programs in postsecondary institutions across 26 states and Washington, D.C., a number that was 22% higher than what a nationwide 2002 survey had found.

“The goal is to just talk, to move past that discomfort, to find yourself in a safe space to let stuff come up.”

– jo Valdés

Spanish heritage programs are different from the “travel Spanish” classes that students in the United States typically encounter in foreign language learning. For one, they acknowledge that Spanish is a U.S. language, as the University of New Mexico makes a point to do in its heritage program.

“In [Spanish as a second language] textbooks … they’ll highlight everything but the U.S. That shows students that the Spanish you learn in an L2 program doesn’t belong here,” said Damián Wilson, coordinator of UNM’s Spanish as a Heritage Language program. “For us, it’s very much highlighted that it is a U.S. language. It means that yes, we might speak a little bit of so-called Spanglish. We might say troca [for truck], we might say breca instead of freno,” both meaning brakes.

In other words, a Spanish heritage course goes beyond pushing students to master the present-perfect tense for a study abroad trip; it affirms the evolving speech and debates that U.S.-based Spanish-speaking communities, not foreign language textbooks, actually talk about every day.

In the class offered by Mil Mundos, for example, we learned “Spanish sowed by colonization and shaped by Indigenous influences,” as Herrera-Espinoza described it. We discussed miscarriages of justice in the film “Presunto Culpable,” the anti-Blackness that Gina Torres has faced in her acting career, and race in memes by the social critic Ciguapa.

There were times when students needed to switch to English to complete a thought, and Herrera-Espinoza, who uses they/them pronouns, would then translate what each person meant in Spanish, deftly keeping the conversation moving.

Keeping up the flow of discussion is a strategy that Herrera-Espinoza’s students appreciate.

“They’re talking a mile a minute and they make it very accessible because they repeat themselves a lot,” said jo Valdés, a student who uses a lowercase first name and has taken at least five of Herrera-Espinoza’s classes. “Instead of slowing down, they’ll use Spanglish so people in the class feel understood.”

A heritage class can offer acceptance and a space of shared understanding.

Herrera-Espinoza, who developed the Spanish heritage courses at Mil Mundos, said they saw a need for the classes after a Puerto Rican student dropped out of an earlier foreign-language class, citing the social anxiety of being the only Puerto Rican among a bunch of students who were learning Spanish for the first time.

This resonated, they said, because they’ve seen how Spanish can be “the language that perhaps you were reprimanded in, a language that is emotional but also painful, and it’s difficult to unpack that in a room with people who might not understand what you’re saying.”

Indeed, heritage speakers can experience alienation not only in foreign-language classes that don’t validate their lived experiences, but also from their own families and friends in daily life.

“When I try to talk to my mom [in Spanish], she’ll constantly correct me, or switch to English, or make fun of how I say something, and that has a permeating influence,” said Valdés, whose mother is from the Dominican Republic. “In this set of classes, it’s been particularly nice to speak Spanish with people who sound like me. The goal is to just talk, to move past that discomfort, to find yourself in a safe space to let stuff come up.”

Taking heritage classes improved the relationship Valdés has with themself as a person who grew up surrounded by the language, but not encouraged to speak it. “When you have this thing that is constantly suppressed in you … I think that getting to open that vault has allowed more air into my lungs,” they said. “I feel like there is more fluidity in the way that I think about the world.”

“You’ll have these receptive learners … in these families where Spanish gets used a lot, and they feel isolated,” Wilson explained. “They might even have family members tease them. In their minds, everybody around them is an amazing speaker, and so they end up feeling like they are personally defective. They don’t really realize it’s something that works at the level of our society.”

That’s why for Wilson, who identifies as a Spanish heritage speaker himself, one of the most powerful parts of a heritage program is that heritage speakers gather in a room together and are able to see how common their experiences are.

Take it from Victoria Peña-Parr, who experienced this personally. Once a Spanish heritage student at the University of New Mexico, she now teaches beginner-level heritage classes there.

“He started off the class with: ‘You not knowing Spanish is not your fault.’”

– Victoria Peña-Parr

Peña-Parr said her mother made a conscious choice not to teach her children her native language of Spanish, because she wanted them to have “easier lives” in a country that valued English. When Peña-Parr joined her first heritage class as a freshman in college, she finally felt accepted.

“Our teacher at the time, he started off the class with, ‘You not knowing Spanish is not your fault,’” she said. “For a lot of Mexicans, Chicanos, Chicanas — I identify as a Chicana — there is this idea that you have to speak Spanish, and if you don’t, then you’re not a ‘real Mexican.’ Because of that, it was a relief off my shoulders. My identity had been invalidated for so long, and now I’m in a classroom where I feel validated as a student.”

Peña-Parr said language abandonment is mostly a result of generational trauma. People grew up dealing with societal pressure to assimilate in the U.S. and abandon Spanish, or to make it a private language only spoken in the house, and then passed these ideas down to the next generation. Wilson noted that this often happens because speakers believe their children will have better job prospects without a Spanish accent.

Several of the students I talked with said their desire for greater ease in Spanish was not just for personal growth, but for their jobs. Valdés, for example, said they plan to take a private class with Herrera-Espinoza in the future as they train to become an intimacy coordinator.

“I think it’s really important for me to think about as someone who has this language capacity, to refine it, to perfect it, so if I do choose to speak in a context with only Spanish speakers, I’m not relying on my Google translate,” Valdés said.

Taking a Spanish heritage class can transform family relationships, too. Valdés said their Cuban father passed away due to “a clusterfuck of COVID and cancer and heart failure,” but because of Herrera-Espinoza’s classes, they were able to practice with him while he was sick: “I had some of the longest conversations in Spanish that I have ever held with him in my life.”

Valdés was also tasked with communicating hospital updates about their father to family in Cuba. “I remember saying multiple times, ‘I’m so fucking glad I took that class,’ because all of a sudden I needed to get really, really comfortable communicating with my family.”

Valdés grew closer to their family as a result. “A lot of why there was so much distance there was because of the language barrier that doesn’t exist in the same way anymore,” they said.

Fluency is a lifelong journey that heritage speakers get to define on their own terms.

At what point do you become fluent in Spanish if you’re a heritage speaker? There is no shared consensus. Some language researchers see heritage learners as “incomplete acquirers” because of the formal grammar they did not learn growing up, although other critics argue that this terminology is an insensitive, inaccurate label that doesn’t recognize the differences in how language is acquired.

“Spanish fluency is an informal construct that is based entirely on one’s confidence to speak.”

– Kairy Herrera-Espinoza

But Spanish heritage programs like the ones I observed follow a glass-half-full approach that celebrates the cultural competency heritage learners already do have. For Wilson, fluency is not a binary category with a cutoff point at which someone is suddenly fluent or not; it’s more about “getting students to realize what areas they want to improve in.”

Herrera-Espinoza told me it’s about confidence.

“I don’t think think that fluency has anything to with literacy, really, especially when we consider that a great portion of Spanish speakers aren’t able to pursue a formal education, so a lot of the Spanish that we do know and that we’ve been raised with is informal,” they said. “I would say that Spanish fluency is an informal construct that is based entirely on one’s confidence to speak.“

Using confidence as a barometer for fluency resonated with me. I took decades of foreign-language Spanish classes, but the Spanish-language heritage class I signed up for in college was the time I felt most self-assured speaking Spanish. And even then, it was tough. I remember that in the beginning I was too shy to raise my hand, a characterization that my Williams College professor María Elena Cepeda confirmed when I called her. I confided to her that I felt guilty for letting my Spanish lapse in the ensuing years.

In response, she gave me a pep talk that may be helpful to other heritage speakers.

“You can recapture it. It ebbs and it flows. Language is elastic, it’s living, it’s not static, even though the world tries to tell us otherwise,” Cepeda told me. “People get very rigid in their ideas about language, and those language ideologies affect us all, and they really came to bear on you and they really come to bear on most of the students. I feel like so much of the work of heritage speakers’ teaching is undoing all of these ideologies and all of this linguistic and cultural baggage.”

Cepeda said she believes in a definition of bilingualism centered on whether you can “get your needs met” in that language. These confidence-boosting answers helped me reflect on what I still could do. I made some of my interview requests in Spanish, and even though participating with intermediate level students in an icebreaker that required us to tell truths and a lie in Spanish had me sweating, I still did it. There were always moments of progress and restarts I could take pride in, if I was willing to see them.

Or, as Valdés put it to me, “Once you lose that pena [shame], once you’re like, ‘I don’t care,’ and just talk, it’s really powerful.”





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The Best Products To Treat Sagging Skin, According To Experts


For people of a certain age, these are the wonder years — the years when you look in the mirror and wonder, “What happened to my face?” If the children’s storyThe Saggy Baggy Elephant” is starting to hit a little too close to home, you might want to see how our panel of experts can help you understand what’s happening and what you can do about it.

Why does the skin on your face sag, anyway?

Yes, you can blame the matrix, no matter which color pill you took. “The structural foundation of your skin is provided by something called the dermal extracellular matrix,” dermatologist Brandon Kirsch told HuffPost. “This matrix is composed of molecules such as collagen, elastin and glycosaminoglycans, also known as hyaluronic acid, which is an active ingredient in skin fillers. Aging and environmental factors such as sun exposure, stress, pollution and smoking lead to the breakdown of these substances, leading to wrinkles, crepiness and sagging skin,” he added.

The face you have today is not the same one you had yesterday. “Our face is kind of a moving target, with changes over time in the bones of our skull, as well as the fat and muscles underneath the skin,” dermatologist Arianne Shadi Kourosh, assistant professor at Harvard Medical School, told HuffPost. “Loss of these underlying support structures that are holding up the skin, and shifting of the fat from our cheeks downward toward the jowls and jawline, can add to the sagging appearance of the face.”

Gravity is great for keeping us, well, grounded, but it’s not our friend when it comes to sagging skin. “The facial bones that provide a framework start to resorb and lose density and structure, so it’s like the hanger holding up the garment loses its strength,” dermatologist Corey L. Hartman told HuffPost. “Youthful fat pads also start to shrink and disappear, leading to the decrease of another layer of deep, structural support.”

Lifestyle Changes To Make Right Now

There are simple changes you can make to prevent even more sagging, the experts say. Here are some suggestions:

“A sugary diet can cause a process called glycation of collagen, in which sugars bind to it and accelerate the sagging and aging of the skin,” Kourosh said. “Drink enough water and maintain a healthy, low-glycemic index diet,” Hartman suggested. And knock off the sauce, too. “Alcohol is a diuretic, which means it will deplete your body’s natural store of water,” Kirsch said.

“This further weakens the skin, and it creates textural irregularities and pigment changes, as well,” Hartman said. “Avoiding exposure to first- and secondhand tobacco smoke is of critical importance, since that smoke contains a high concentration of free radicals, which are highly oxidative and damaging to all human tissue,” Kirsch said.

“Chronic exposure to ultraviolet light causes reduction in collagen and elastin, as free radicals contribute to an increase in matrix metalloproteinases that further degrade collagen, which gives our skin firmness,” Hartman said. “Commit to using daily sunscreen with SPF 30 to 50.”

“Massive weight changes, especially weight loss, can affect the skin’s sagginess,” dermatologist Janiene Luke told HuffPost. “There may be redundant or excess skin when a large amount of weight is lost suddenly.”

How Topical Treatments Can Help To Firm Up Sagging Skin

There’s no such thing as a facelift in a jar, but there are some products that might help. “Certain ingredients in topical creams can be helpful in small and gradual ways,” Kourosh said. “But they’re limited in the depth and extent of their effects.”

“While topical products do not give the same results as a cosmetic procedure would, there are some that are effective and can help improve the appearance of aging, sagging skin,” Luke said. “Many of my patients are either afraid of or not interested in undergoing surgical procedures or facelifts, so they’re more inclined to try products or non-invasive procedures.”

“Although few results are documented with high-quality and objective evidence, based on my decades of clinical experience, it’s clear that limited benefits for sagging skin can be achieved with topical products,” Kirsch said. “These topicals work primarily to stimulate the formation of collagen, elastin and other structural components of the skin matrix. In addition, good moisturizers, when used in a regimented manner, can provide modest improvements by hydrating the skin.”

Ingredients To Look For

When you’re shopping, Kouroush said she tells her patients to “take a scientific approach, read labels and look for the right ingredients that have evidence behind them.” Here are some ingredients the experts said to watch for:

Antioxidants, Plant Extracts And Peptides

“Antioxidants scavenge free radicals that cause a breakdown of collagen, and they act as a cofactor in the production of new collagen,” Hartman said. “Antioxidants like Vitamins C and E, as well as plant extracts and peptides, have been used with some success to address the various pathways involved in sagging skin,” Kirsch said. “They target the extracellular matrix to address the loss of supportive structure and elasticity, and the antioxidants protect against contributing environmental factors.”

“Antioxidants such as Vitamin C and niacinamide have been shown in the literature to increase collagen production,” Luke said. “Peptides are amino acids that can penetrate the skin and signal our cells to produce more collagen and elastin.”

“Some eye creams contain caffeine because it’s a vasoconstrictor, which means that it shrinks blood vessels,” Kourosh said. “This helps because it reduces blood flow, which decreases inflammation and redness and ‘depuffs’ swollen areas of skin. Some slimming or cellulite creams also can contain caffeine or xanthene stimulants, which are found in cocoa beans, tea and yerba mate. It’s also possible that regular massaging of the cream into affected areas improves circulation and the appearance of the skin.”

“These are the building blocks of a healthy skin barrier, like the mortar that secures the ‘bricks’ of skin cells,” Hartman said.

“They promote healthy, efficient production of key proteins in the skin,” Hartman said.

“Also called fruit acids, these are some of the most widely used and studied anti-aging skin care compounds,” Kirsch said. “When applied to the skin, they increase epidermal proliferation, thickness and hydration. Clinical trials have shown the effectiveness of these ingredients in reversing the effects of photo-aging and improving wrinkles, skin elasticity, tone and hydration. The two main classes to look for are alpha hydroxy acid, such as glycolic acid, and beta hydroxy acid, such as salicylic acid.”

“The highest level of medical evidence supports the use of retinoids such as retinol, tretinoin, adapalene and tazarotene,” Kirsch said. “They’re closely related to Vitamin A, and they’re well-recognized for their ability to stimulate collagen production and enhance the appearance of skin by effacing fine wrinkles, lightening age spots, firming skin and improving surface texture. They also imbue the skin with a flattering, rosy glow.”

“They can help slow the sagging process, especially in those who use them regularly for months to year,” Kourosh added.

The Top Anti-sagging Skin Care Products Recommended By Experts

HuffPost may receive a share from purchases made via links on this page. Prices and availability subject to change.

La Roche-Posay Toleriane Double Face Moisturizer

La Roche-Posay

“For those whose skin requires more moisture than a lightweight serum, this is a good choice,” Kirsch said. “It’s also great for sensitive skin types, and its soft, oil-free texture is easily absorbed.”

Get La Roche-Posay Moisturizer for $19.99.

Alastin products

Alastin

Alastin Restorative Neck Complex (left)
“This is ideal for helping skin that’s aging, has dark spots or is tissue-paper thin,” Kirsch said. “It helps increase skin hydration and supports the production of new, healthy elastin and collagen.”
Get Alastin Restorative Neck Complex for $110.Alastin Restorative Skin Complex (right)
“This is ideal for fine lines and wrinkles,” Kirsch said. “It restores volume by supporting production of healthy elastin and collagen, and it improves skin texture and evens skin tone. It’s great for reducing dryness caused by dry climates and retinoids, because its potent antioxidants help protect the skin from free radical damage.”
Get Alastin Restorative Skin Complex for $195.

Revision Skincare

Revision Skincare

SkinCeuticals Triple Lipid Restore

SkinCeuticals

SkinCeuticals Silymarin CF

SkinCeuticals

Hartman said, “This is the first antioxidant serum made with oily, acne-prone patients in mind. In addition, it contains vitamin C and ferulic acid, plus salicylic acid and silybin to control oiliness.” Kirsch noted that this product has been clinically proven to reduce environmental oxidative damage by up to 41%.

Get SkinCeuticals Silymarin CF for $166.

SkinMedica TNS Advanced + Serum

SkinMedica

Luke and Hartman both recommended this product. Luke said, “It’s pricy, but worthwhile for the growth factor serum that produces visible results in four weeks. The new improved formulation builds upon the TNS technology that made SkinMedica a household brand, but with the inclusion of peptides and antioxidants, and no more smelly odor.”

Get SkinMedica TNS Advanced + Serum for $295.

Bonus: A NuFace Trinity facial training device

NuFace

“This is the one product I’ve used that has made a noticeable difference in my face when it comes to tightening and toning skin,” makeup artist Ashley Rebecca told HuffPost. “The microcurrent technology is incredible, and I use it every day for at least five minutes. I recommend this to all my clients as well, and they’ve been loving their results.”

Get the NuFace Advanced Facial Toning Kit for $339.





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7 Baby Name Trends To Look Out For In 2022



Each and every 12 months promises to deliver new developments in style, foodstuff, style and even little one names. With only a few months to go until 2022, the authorities at the child naming web page Nameberry have shared their predictions for what those traits will be.

Precisely, they identified 10 tendencies established to influence parents’ title decisions subsequent 12 months and offered some notable examples. As generally, the Nameberry gurus make their predictions based mostly on patterns they’ve observed in Social Protection Administration knowledge, person behavior on their web site, pop culture, present-day activities and much more.

The newest categories draw from tv, mother nature, music and even particular letters and seems. Preserve scrolling for a glimpse at seven of the developments, and take a look at Nameberry to read the whole list.

Playful

The Nameberry workforce thinks the turmoil of the pandemic will lead quite a few mother and father towards gentle, playful newborn names like Birdie and Pixie.

‘Bridgerton’-Impressed

It appears the mania all-around Netflix’s Regency-era novel adaptation “Bridgerton” lives on outside of the streaming system. The folks at Nameberry determined several character names they foresee finding a attractiveness strengthen in 2022.

The Letter ‘R’

“Short infant names really pack a punch, and that power and simplicity will obviously charm to moms and dads in 2022. We’re viewing a total bunch of energetic unisex R names setting up to just take off, particularly as center names,” wrote Nameberry’s Emma Waterhouse.

Retro Nostalgia

A lot of what is old typically turns into new again and that will probably be the circumstance with 2022 toddler names, according to Nameberry. They’ve determined retro child names that evoke a easier, sunnier time.

Euro Stylish

“The coolest Euro stylish infant names of 2022 feel as at residence in Copenhagen as they do in London or Amsterdam or San Francisco, attractive to subtle planet vacationers,” Waterhouse mentioned.

‘S’-Endings

We’re applied to observing names that stop in letters like ‘A’ or ‘R,’ but ‘S’ endings are not really as popular. The Nameberry industry experts consider this will adjust for both of those boys and ladies.

Escapist Mother nature

Being cooped up at residence during the pandemic has sparked wanderlust and craving for the fantastic outdoors. As these kinds of, the Nameberry staff thinks dad and mom may possibly draw inspiration from mother nature ― and even demonstrates with attractive natural landscapes like “The White Lotus.”





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Where To Get Meghan Markle’s Black Scalloped Face Mask



Meghan Markle and Prince Harry were being all in excess of New York Town this earlier weekend, elevating awareness for a variety of charitable brings about and collaborating in International Citizen Stay in Central Park on Saturday. And whilst Markle’s quite a few monochromatic ensembles got the focus of the fashion group, so also did one particular of her most effective extras ― a black scalloped deal with mask that she wore on various occasions:

Of program, thanks to Markle’s potent impact, the masks are marketing like hotcakes, heading in and out of inventory on Amazon. (Hold examining back again, as they’ve been restocking really often).

It is now recommended that all men and women, irrespective of vaccination standing, wear masks in specified indoor general public destinations, specially in elements of the U.S. the place circumstances of the coronavirus are surging. So scoop up yours now.

HuffPost could obtain a share from buys produced by means of one-way links on this webpage. Rates and availability subject to modify.





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Here’s What’s Leaving Netflix In October 2021


Contacting all Leonardo DiCaprio stans! It’s your previous likelihood to watch two of his popular movies on Netflix.

Additional than 140 titles are joining the streaming system in Oct, but at the very least 35 are established to depart. The latter include things like “Inception” and “Catch Me If You Can” ― the two of which star Leo.

Two Dan Brown film adaptations will also be unavailable soon after this thirty day period. Oct. 31 is the final date you can stream “The Da Vinci Code” and “Angels & Demons” on Netflix. (“Inferno,” the third installment in the film trilogy, is now absent from the platform.)

Warner Bros. Leisure

Oct is the very last simply call for “Inception” on Netflix.

In the television realm, it is past contact for all 5 seasons of Billy Eichner’s “Billy on the Street.” The just one year of Reese Witherspoon’s speak exhibit, “Shine On with Reese,” is leaving as properly.

Look at out the entire listing of videos and demonstrates leaving Netflix below.

And if you want to continue to be knowledgeable of all the things joining Netflix on a weekly basis, subscribe to the Streamline e-newsletter.

Here's What's Leaving Netflix In October 2021

Oct. 1

“Death Race: Over and above Anarchy”

“Tales From the Hood 2”

Oct. 3

Oct. 6

Oct. 14

“Cheech & Chong’s Nevertheless Smokin’”

Oct. 15

Oct. 17

Oct. 20

“Containment” (Season 1)

Oct. 21

“The Hummingbird Project”

Oct. 23

“The Mist” (Period 1)

Oct. 27

“Shine On with Reese” (Period 1)

Oct. 28

Oct. 30

“Zack and Miri Make a Porno”

Oct. 31

“60 Days In” (Year 5)

“Battle: Los Angeles”

“Billy on the Street” (Seasons 1-5)

“Catch Me If You Can”

“Ferris Bueller’s Working day Off”

“Forged in Fire” (Season 6)

“Norman Lear: Just One more Version of You”

“Reckoning: Confined Series”

“Tenacious D in the Decide of Destiny”





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Shop The Trend: The Coziest Sweaters For Fall



The pandemic ushered in an era of snug dressing, as a lot of of us worked from home and nonetheless go on to do so now. Though we could no for a longer time be donning sweatpants or pajamas every single working day, there are however a great deal of means to carry on that feeling of comfortable chic.

A key case in point: the sweater. As the temperatures start off to fall, celebrities have been noticed in a vary of cozy-wanting sweaters, from knit pullovers to jazzed-up cardigans.

The sweater is of study course a common tumble staple. In 2019, a photograph of 10 lifestyle influencers posing on fallen leaves in an array of knit sweaters and tall boots went viral and promptly became a meme in the spirit of “Christian Girl Autumn.”

Chris Evans sported a chunky knit pullover in the New England autumn-established motion picture “Knives Out.” Sweaters also featured prominently towards tumble backgrounds in “When Harry Achieved Sally.”

Other legendary sweaters contain Mr. Rogers’ pink cardigan, Velma’s turtleneck on “Scooby Doo” and Marilyn Monroe’s light purple quantity in “Let’s Make Appreciate.” Princess Diana was identified to rock several cozy sweaters as perfectly ― most notably the Rowing Blazers’ black sheep sweater.

When it arrives to 2021 tumble sweaters, the solutions are infinite. There are outsized cable knits, crocheted layers, fitted cardigans, collared sweater tops, turtlenecks, zippered sweaters and far more.

Bright hues and maximalist prints are especially popular currently, however you can also preserve items understated with a classic neutral or a Fair Isle. You might also give a timeless sweater a stylish twist with your alternative of styling ― like monochrome outfits in main colors or darkish academia ensembles.

On the other hand you type your sweater, the purpose is to really feel ready to light a pumpkin spice candle and cuddle up at property ― or to stroll among the switching leaves with a heat apple cider in hand.

If you are on the lookout to increase your cozy tumble sweater wardrobe, we have rounded up some entertaining options down below.





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The 10 Best Instagram Recipes From September 2021



If you consider a seem at the most-appreciated recipes on the HuffPost Style Instagram account (which you should abide by!) from September, just one matter is very clear: It’s ease and comfort food stuff year. On the listing are a myriad of pastas, cheesecake squares stacked sky large, the butteriest funfetti cookies and a cheesy olive dip that’s just begging for some crusty bread to dunk.

Just take a appear at the recipes under and get cooking!

10. Pizza Grilled Cheese

9. Salted Peanut Butter Rice Krispie Treats

8. Cheesecake Bars

7. Brown Butter Cherry Tomato Fettuccine Alfredo

6. Spicy Lemon Butter Shrimp Scampi with Herbed Corn

5. Greek Rooster Kabobs

4. Funfetti Pudding Cookies

3. Spaghetti with Crispy Zucchini

2. Common Baked Ziti

1. Honey Whipped Feta with Garlic Herb Roasted Olives

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Shop The Trend: Sweater Vests And How To Wear Them



It is officially tumble, which usually means it is time to embrace “sweater temperature.” But this 12 months, the sweater of decision appears to be of the sleeveless, layer-friendly wide range: the sweater vest.

Sweater vests had been incredibly a lot on screen at New York Vogue Week previously this thirty day period, from the outfits on display screen at runway shows to the road fashion ensembles on attendees and other people strolling all over the scene.

Recently, a amount of celebs have also been photographed putting on sweater vests at public appearances or as they’ve gone about their day-to-day life.

Eddie Redmayne (remaining) sported a environmentally friendly Gucci sweater vest at an party in London on Sept. 6, and Kendall Jenner (correct) stepped out in an oversized range in New York the subsequent 7 days. Back in July, Tyler, the Creator (heart) strike the Guess Awards crimson carpet in a red animal print sweater vest.

This piece of knitwear is barely a manufacturer new trend. In the 1970s, sweater vests were all the rage, specially brightly colored print styles. Before her royal times, Lady Diana Spencer wore them to function as nursery teacher’s assistant in the early 1980s, and A-listers like Brad Pitt could be seen in them on the purple carpet in the 1990s.

In excess of time, the sleeveless garment took on a preppy connotation ― most likely due to (or at least helped by) its affiliation with preppy sporting activities like golfing and cricket. The sports link expanded as American soccer coaches like Jim Tressel begun wearing sweater vests on the sidelines in the 1990s and early 2000s.

Further than athletics, the sweater vest also has ties to legendary characters in pop culture, including Chandler Bing on “Friends,” Cher Horowitz in “Clueless,” Steve Urkel on “Family Matters,” Clint Eastwood’s “Dirty Harry” and the titular character of the animated display “Doug.”

Although the sweater vests trending now are likely to be mainly pullovers, you can also decide for a button-down or zippered preference.

Like solids and prints? You’re in luck. There are innumerable coloration possibilities and a range of whimsical or traditional patterns ― from houndstooth to argyle to checkered to strawberry print. And even though the oversized vest appear is obtaining a minute, there are loads of cropped and sort-fitting variations to try as properly.

When it arrives to styling this garment, the sky’s the restrict. You may possibly dress in your vest on its personal as a top or layered around a different shirt, like a button-down or basic tee. In the layering realm, you also have the option amongst a voluminous shirt with a lot of fabric at the sleeves or a scaled-down top that fits additional snugly underneath the vest. Trousers, skirts, and shorts all pair effectively on the bottom.

Whether you’re searching to channel Gen Z’ers on TikTok or fork out homage to your grandpa, the essential is to select the vest that feels correct for you and model it accordingly. If you are on the lookout to consider out the sweater vest trend, we have rounded up some enjoyable alternatives beneath.

HuffPost may get a share from buys produced by way of back links on this page. Prices and availability subject to change.





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going concern meaning

In effect, equity shareholders and other relevant parties can then make well-informed decisions on the best course of action to take with all material information on hand. For the past 52 years, Harold Averkamp (CPA, MBA) hasworked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. A going concern is often good as it means a company is more likely than not to survive for the next year. When a company does not meet the going concern criteria, it means that a company may not have the resources needed to operate over the next 12 months. There are also a number of quantifiable, measurable indicators that auditors use to measure going concern.

What Happens If a Company Is Not a Going Concern?

This revaluation may be used to price the company for acquisition or to seek out a private investor. There are often certain accounting measures that must be taken to write down the value of the company on the business’s financial reports. Going concern is an example of conservatism where entities must take a less aggressive approach to financial reporting. Although US GAAP is more prescriptive than IFRS Standards, we do not expect significant differences in the types of events or conditions management https://edutechinsider.com/navigating-financial-growth-leveraging-bookkeeping-and-accounting-services-for-startups/ would consider when assessing going concern under both GAAPs. A group of investors in Silicon Valley Bank is suing KPMG, the lender’s audit firm, because it did not raise doubts about a going concern in a filing a few weeks before the bank’s sudden and spectacular collapse. If a company’s liquidation value – how much its assets can be sold for and converted into cash – exceeds its going concern value, it’s in the best interests of its stakeholders for the company to proceed with the liquidation.

  • The assumptions used in the going concern assessment should be consistent with those used in other areas of the company’s financial statements, for example impairment of assets, liquidity risk disclosures, etc.
  • When a company publicly uses the term “going concern,” which a lot more are doing these days, it’s almost always bad news.
  • Examples of tangible assets that might be sold at a loss include equipment, unsold inventory, real estate, vehicles, patents, and other intellectual property (IP), furniture, and fixtures.
  • The concept of going concern is particularly relevant in times of economic difficulties and in some situations management may determine that a profitable company may not be a going concern, for example because of significant cash flow difficulties.
  • Accountants may also employ going concern principles to determine how a company should proceed with any sales of assets, reduction of expenses, or shifts to other products.
  • A firm’s inability to meet its obligations without substantial restructuring or selling of assets may also indicate it is not a going concern.

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Candidates are therefore encouraged to practise as many exam standard questions as possible as the syllabus offers a variety of ways in which the concept of going concern can be examined. The following table summarizes the five key areas of the going concern assessment that we believe are most important for management. Helping clients meet their business challenges begins with an in-depth understanding of the industries in which they work.

  • The term ‘foreseeable future’ is not defined within ISA 570, but IAS 1®, Presentation of Financial Statements deems the foreseeable future to be a period of at least 12 months from the end of the reporting period.
  • However, market conditions have changed as a result of COVID-19 – e.g. financing may be significantly more difficult and more costly to obtain now.
  • When management becomes aware of material uncertainties related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern, those uncertainties must be disclosed in the financial statements.
  • Plummeting cash flow and ballooning debt can be obvious signs of trouble, but nonfinancial factors can also sink a business, like legal issues, changes in regulation or the resignation of a key executive.
  • In order to avoid the entity’s credit rating suffering any further decline, the directors have refused to make disclosures in the financial statements and have prepared the financial statements for the year ended 31 March 20X2 on the going concern basis.
  • It is the responsibility of the business owner or leadership team to determine whether the business is able to continue in the foreseeable future.

What is the Going Concern Principle in Accounting?

This opinion will be expressed regardless of whether or not the financial statements include disclosure of the inappropriateness of management’s use of the going concern basis of accounting. Under IFRS Standards, management assesses all available information about the future, considering the possible outcomes of events and changes in conditions, and the realistically possible responses to such events and conditions. Events or conditions arising after the reporting date but before the financial statements are authorized for issuance should be considered. IAS 1 states that management may need to consider a wide range of factors, including current and forecasted profitability, debt maturities and replacement financing options before satisfying its going concern assessment. Under Step 1, management determines whether events and conditions raise substantial doubt about the company’s ability to continue as a going concern.

Going Concern Assumption

going concern meaning

Management typically develops plans to address going concern uncertainties – e.g. refinancing of debt, renegotiating breached covenants, and sale of assets to generate sufficient liquidity to continue to meet its obligations as they fall due. IFRS Standards do not prescribe how management should evaluate its plans to mitigate the effects of these events or conditions in the going concern assessment. Management assesses all available information about the future for at least, but not limited to, 12 months from the reporting date. This means the 12-month period is a minimum and management needs to exercise judgment to determine the appropriate look-forward period under the circumstances. Factors to consider include when the financial statements are authorized for issuance and whether there is any known event occurring after the minimum period of 12 months from the reporting date relevant to the analysis. If a company is not a going concern, that means there is risk the company may not survive the next 12 months.

Companies that are a going concern may defer reporting long-term assets at current value or liquidating value, but rather at cost. A company remains a going concern when the sale of assets does not impair its ability to continue operation, such as the closure of a small branch office that reassigns the employees to other departments within the company. In order to avoid the entity’s credit rating suffering any further decline, the directors have refused to make disclosures in the financial statements and have prepared the financial statements for the year ended 31 March 20X2 on the going concern basis.

Examples of going concern in a Sentence

Our IFRS Standards resources will help you to better understand the potential accounting and disclosure implications of COVID-19 for your company, and the actions management can take now. Under IFRS Standards, financial statements are prepared on a going concern basis, unless management intends or has no realistic alternative other than to liquidate the company or stop trading. Unlike US GAAP, there is accounting services for startups no liquidation basis of accounting under IFRS; when a company determines it is no longer a going concern, it does not prepare financial statements on a going concern basis. However, in our view, there is no general dispensation from the measurement, recognition and disclosure requirements of the Standards in this case, and these requirements are applied in a manner appropriate to the circumstances.

going concern meaning

Under the going concern principle, the company is assumed to sustain operations, so the value of its assets (and capacity for value-creation) is expected to endure into the future. And while our site doesn’t feature every company or financial product available on the market, we’re proud that the guidance we offer, the information we provide and the tools we create are objective, independent, straightforward — and free. If there is an issue, the audit firm must qualify its audit report with a statement about the problem. If the accountant believes that an entity may no longer be a going concern, then this brings up the issue of whether its assets are impaired, which may call for the write-down of their carrying amount to their liquidation value. Thus, the value of an entity that is assumed to be a going concern is higher than its breakup value, since a going concern can potentially continue to earn profits.

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28 Foot Products Amazon Shoppers Are Snatching Up Left And Right



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