Causes of Teenage Suicide Essay

The American Psychological Association states that, â€Å"Teen suicide is a growing health concern. It is the 3rd-leading cause of death for young people ages 15 to 24† (Teen Suicide is Preventable). As youth suicides are becoming more publicized, society is gradually becoming more aware of this global concern. Although most people do not understand why teenagers commit suicide, the three social sciences, anthropology, sociology, and psychology, provide insights that go beyond what the media reports as causes because through cross cultural studies, they provide information of many societal and psychological processes which confirm and expand on our understanding of this complex issue. Most people only understand adolescent suicide to the points expressed by the media. The media claims that the suicide risks are higher for those who go through depression, anxiety, mental illness, substance abuse, social isolation, bullying, or sexual abuse, and also for those who have disabilities or are LGBT (lesbian, gay, bisexual, or transgender) youth. The media also claims that LGBT youth have higher suicide risks than others as they tend to have added stress and high levels of anxiety and depression, and are likely targets for bullies (Teen Suicide, 2011). The facts proven my the media are not to be underestimates, however, the media is often ignorant about how teen suicide works in other cultures. Teenage suicides in other societies work in different ways than in our Western society. On the islands of Micronesia, suicide has become a regular ritual for teenagers (Gladwell, 2002, p. 218). This act, considered mindless in our society, is an important form of self-expression in theirs (Gladwell, 2002, p. 220). The adolescent suicide epidemic of Micronesia can easily be compared to the teen smoking epidemic of our society. Like smoking in Western and European cultures, young people experiment suicide in Micronesia. Anthropologist Donald Rubinstein noted that in Micronesia, boys as young as 5 years old lean on a noose where unconsciousness follows, for experimental play (Gladwell, 2002, p. 219). They risk dying from anoxia, the shortage of blood to the brain (Gladwell, 2002, p. 218), as teens in our society risk dying from lung cancer or other illnesses. Youth suicides on the islands are becoming more frequent in communities as younger boys are affected by the contagious  self-epidemic of self-destruction, as younger people in Western and European cultures are by smoking, in forms of experimentation, imitation, self-expression, and rebellion (Gladwell, 2002 p. 219-220). Like Gladwell (2002) said, â€Å"the way we have tended to think about the causes of smoking doesn’t make much sense†, as do the ways we think about the causes of suicide (p. 221). It is unknown of how to fully prevent it or to even fully comprehend what it is. People smoke even though the overestimate the risks and suicide victims are equally aware of the results when they decide to end their own life (Gladwell, 2002, p. 221). The three social sciences provide thorough insights of the suicidal triggers displayed by media. In the situation of the Innu adolescent suicides where youth inhale gasoline, anthropologists, sociologists, and psychologists, identify causes that are unfamiliar to most people. Anthropologists observed substance abuse and family violence among Innu families, which are clear signs of cultural collapse (The Innu, 2001). Cultural collapse occurs as they lose effective control of their lives, in this case, by the government and immigrant populations. They lose their self-esteem and their value of lives (The Innu, 2001). The Statistical Profile on the Health of the First Nations in Canada for the year 2000 shows that suicide and self-inflicted injuries are the leading causes of death for First Nations youth (First Nations, 2013). Statistics show that the suicide rate for First Nations youth is around 5 or 6 times greater than of non-Aboriginal youth. The suicide rate for First Nations males is 126 per 100,000 compared to 24 per 100,000 non-Aboriginal males, and the rate for First Nations females is 35 per 100,000 compared to 5 per 100,000 for non-Aboriginal females (First Nations, 2013). Sociologists have blamed colonialism and past government policies such as residential schools contributing to a sense of powerlessness and inferiority among the Innu youth. This has led to escalating levels of self-hatred and self-destructive behaviour (The Innu, 2001). Cultural hegemony has made the Innu feel inferior that their cultural practices have no value or place in the modern world (The Innu, 2001). The suicides of the Innu youth would be anomic suicide, which is a suicide that is caused by the failure of social order (Summary, n.d.). It occurs when rapid and extreme changes in society overwhelm and threaten a group. The  individuals would become uncertain of what behaviour is expected of them, leading to role confusion and then the act of taking one’s life (Kok & Goh, n.d.). From a psychologist’s point of view, role confusion is a key factor in the emotional disturbance of the Innu youth (The Innu, 2001). According to Maslow’s hierarchy of needs, the Innu do not even have their first and basic needs being met (McLeod, 2007). They do not have running water, sewage disposal, and proper insulation for Canadian winters (The Innu, 2001). They also so not have their second and third needs which are safety needs and social needs. They do not feel secure and safe in the environment they live in and they lack social needs of belongingness, love, and relationships with others (McLeod, 2007). And because they do not have these first three needs, they cannot move up the hierarchy and achieve esteem needs of achievement and independence, and self-actualization needs of seeking personal goals (McLeod, 2007). Psychologist Erik Erikson notes that youth must resolve two life crises, the first being the crisis of identity vs. identity confusion. The individual must find their own unique identity and have a sense of belonging at the same time. If they are unsuccessful, they can become socially disconnected or develop an exaggerated sense of self-importance, and therefore end up being unable to be emotionally mature adults (Oswalt, n.d.). The second crisis is the crisis of intimacy vs. isolation, where youth must learn to maintain close relationships with others. If they are unsuccessful, they can become self-contained, needy, dependent, isolated, or vulnerable, and unable to have honest or mutual relationships (Oswalt, n.d.). The situations presented my Maslow and Erikson lead to results of the teenagers being aimless and lacking purpose in life, because of a lost sense of self. This second crisis applies well to the Micronesian youth, who end their lives as a result of not being able to emotionally deal with a domestic conflict within a domestic relationship. There was a teenage boy who committed suicide because his parents would not give him a few dollars for beer, another who ended his life because he was scolded by his brother for making too much noise, and a number of teen boys who killed themselves because they saw their girlfriends with another boy (Gladwell, 2002, p. 217-218). Many adolescents in Micronesia become emotionally susceptible and commit suicide as actions of self-pity and protest against mistreatment (Gladwell, 2002, p. 218). We can understand that suicide involves many societal and psychological processes which confirm and expand on our understanding of this complex issue. In Micronesia and Japan, the youth suicides are classified as egoistic, which is caused by excessive individualism (Summary, n.d.). It occurs when an individual is overwhelmed by a group and they isolate themselves as they become excessively independent (Kok & Goh,n.d.). In Japan the Aokigahara Forest, also known as the â€Å"suicide forest† on Mount Fuji, is a place where individuals commit suicide, usually by hanging, after isolating themselves completely by hiding in the wilderness of the forest. Those who still doubt about ending their lives walk in the forest while leaving a trail of coloured tape so that they do not get lost, and others camp for a few days in the wilderness before making their final decision (Suicide Forest, 2012). The suicides in the â€Å"suicide forest† increased in number as it was gradually pub licized, starting with a novel by Kuroi Jukai, where a young lover commits suicide in a forest (Suicide Forest, 2012). Since then, the suicide numbers reached over 100 deaths a year. The area holds so many bodies that homeless people are paid to remove the corpses (Suicide Forest, 2012). Sociologist David Philips conducted a number of studies on suicide and the results concluded that suicides are influenced by the contagious effect (Gladwell, 2002, p. 222). Immediately after stories of suicides appeared locally, the number of suicides in that area jumped. When there was a suicide story publicized nationally, the national suicide rate jumped (Gladwell, 2002, p. 222). This contagious effect is an act of imitation, and Philip states that it is a â€Å"permission to act from someone else who is engaging in a deviant act† (Gladwell, 2002, 223). This applies to the cases of suicides that continue to take place in the â€Å"suicide forest† and also in Micronesia. In the early 1960s, suicide in Micronesia was extremely rare and yet by the end of the 1980s the suicide rate was higher than anywhere else in the world (Gladwell, 2002, p. 217). According to Statistics Canada, the suicide rate in 2009 for Canadian males between 15 and 24 was about 15 per 100,000. In contrast, the suicide rate in Micronesia for males between 15 and 24 is 160 per 100,000 (Gladwell, 2002, 217). In a community on the Micronesian island of Ebeye, the first s uicide in that area led to a second, third, and twenty five more over twelve years (Gladwell,  2002, p. 226). Further studies show that people who are influenced by the contagious effect commit suicide using the same method as the one used in the event they were effected by. Stories of suicide where the victim was a driver resulted in an increase in single-car crashes. Stories of suicide-murders resulted in an increase in car crashes with victims of a driver and passengers (Gladwell, 2002, p. 224). This copycat suicide is common among youth, and is displayed in Micronesia. Almost all the suicide cases of teenagers take place in a remote spot or empty house, and involve a specific process of hanging by leaning on a noose until unconscious and dying from anoxia, the method that children play around with (Gladwell, 2002, 218). And because of this contagious effect, the media takes precautions when publicizing suicides. For example, some suicides in the Toronto subway systems are neve r reported in the press (Teen Suicide, 2011). Even though most do not understand why teenagers commit suicide, the three social sciences provide information to expand our understanding of this complex issue. Anthropologists help us to understand how suicide is affected by the way people live, and how people in different cultures respond to suicide, such as the little boys in Micronesia who experiment with it. Sociologists have figured out the contagiousness of a suicide and how easily it can cause others. Psychologists help us to understand what teenagers deal with, such as the two crises that Erik Erikson has noted. With these thorough understandings provided by the social sciences, people should be able to be aware of what causes teenage suicide, as it can happen anywhere at anytime and an effort should be made to prevent it. Already many communities have taken action to bring awareness of teen suicide, inspired by suicides of loved ones, so that it may be looked for and be prevented. There is no simple solution to adolescent suicide, however, efforts can be made to avert as many as possible. References First Nations and Inuit Health (2013, February 4). Health Canada. Retrieved September 25, 2013, from http://www.hc-sc.gc.ca/fniah-spnia/promotion/mental/index-eng.php Gladwell, M. (2002). The Tipping Point. Boston, MA: Back Bay Books. Kok, J.K. & Goh, L.Y. (n.d.). Anomic or Egoistic Suicide: Suicide Factors among Malaysian Youths. International Journal of Social Science and Humanity. Retrieved October 1, 2013, from http://www.ijssh.org/papers/67-H083.pdf McLeod, Saul (2007). Maslow’s Hierarchy of Needs. Simply Psychology. Retrieved October 1, 2013, from http://www.simplypsychology.org/maslow.html Oswalt, Angela (n.d.). Erik Erikson and Self-Identity. Seven Counties Services. Retrieved September 25, 2013, from http://www.sevencounties.org/poc/view_doc.php?type=doc&id=41163&cn=1310 Suicide Forest in Japan (2012). Top Documentary Films. Retrieved September 29, 2013, from, http://topdocumentaryfilms.com/suicide-forest-in-japan/ Suicides and Suicide Rate, By Sex and By Age Group (2012, May 31). Statistics Canada. Retrieved October 5, 2013, from http://www.statcan.gc.ca/tables-tableaux/sum-som/l01/cst01/hlth66e-eng.htm Summary of Egoistic Suicide and Anomic Suicide (n.d.). Iowa State University. Retrieved September 25, 2013 from http://www.public.iastate.edu/~s2005.soc.401/summary1(jan21).pdf Teen Sui cide: Breaking the Silence (2011, November). CBC News in Review. Retrieved September 26, 2013, from http://newsinreview.cbclearning.ca/wp-content/uploads/2011/11/nov11suicide.pdf Teen Suicide is Preventable (n.d.). American Psychological Association. Retrieved September 25, 2013, from http://apa.org/research/action/suicide.aspx The Innu: Another Cry for Help (2001, February). CBC News in Review. Retrieved September 22, 2013, from http://newsinreview.cbclearning.ca/wp-content/uploads/2001/02/innu.pdf

Online Resort Reservation and Billing System Essay

1. Pelagianism is a theological theory named after Pelagius (AD 354 – AD 420/440), although he denied, at least at some point in his life, many of the doctrines associated with his name. It is the belief that original sin did not taint human nature and that mortal will is still capable of choosing good or evil without special Divine aid. This is still sometimes called Limited Depravity. Thus, Adam’s sin was â€Å"to set a bad example† for his progeny, but his actions did not have the other consequences imputed to original sin. Pelagianism views the role of Jesus as â€Å"setting a good example† for the rest of humanity (thus counteracting Adam’s bad example) as well as providing an atonement for our sins. In short, humanity has full control, and thus full responsibility, for obeying the Gospel in addition to full responsibility for every sin (the latter insisted upon by both proponents and opponents of Pelagianism). According to Pelagian doctrine, because humans are sinners by choice, they are therefore criminals who need the atonement of Jesus Christ. Sinners are not victims; they are criminals who need pardon. 2. Arianism was a Christian heresy first proposed early in the 4th century by the Alexandrian presbyter Arius. It affirmed that Christ is not truly divine but a created being. The fundamental premise of Arius was the uniqueness of God, who is alone self-existent and immutable. The Son, who is not self-existent, cannot be God. 3. Donatism was a Christian sect within the Roman province of Africa that flourished in the fourth and fifth centuries. It had its roots in the social pressures among the long-established Christian community of Roman North Africa (present-day) Algeria and Tunisia, during the persecutions of Christians under Diocletian. The Donatists (named for the Berber Christian bishop Donatus Magnus) were members of a schismatic church not in communion with the churches of the Catholic tradition in Late Antiquity.

Medieval Period Essay

What is it all about? – it is all about the period, age or era after the fall of Roman Empire and the beginning of â€Å"rebirth† or the Rennaisance period. – it is the bridge with these two very important eras in literature. What is the meaning of medieval and period? – the term medieval comes from the latin word â€Å"medium aevum† which means â€Å"middle age†. Medieval was 1st used in the 19th century and the original spelling of it is â€Å"mediavel†. -period means a length of time that is very important in the history of the world or nation. What do you mean by A.D. and C.E. means? – A.D. means â€Å"anno domini† which is the latin for â€Å"in the year of our God† the year after his birth. – C.E. means â€Å"common era† Many writers prefer to use CE than AD .. so, AD and CE are just the same like BC which means Before Christ and BCE which means Before Common/Christian Era. Why it is called the Dark Age? But why it is also known as The Age of Faith? -at first, Medieval Period was called DA because of 4 reasons 1. Ignorance and brutality 2. No scientific accomplishments had been made 3. No great art produced 4. No great leaders born But when the scholars began to appreciate the medieval period’s architecture, philosophy, and literature, they labeled this as â€Å"The Age of Faith† because most of the works are centered on religous teachings in the reason that religion is the most powerful institutuion during the time. Describe Medieval Period. – pervasive christianity – poverty – ignorance – economic chaos – bad government – plague – cultural and artistic achievement – technological development Social Classes in Middle Ages 1. Royalty – highest social class (kings, queens, princes and princesses) 2. Nobility – (hereditary and non-hereditary nobility) 3. Hereditary Nobility – (dukes and dutchess, barons) 4. Non-Hereditary Nobility – (knights, popes, bishops, priests, monks,clergy) 5. Common People – (Serfs, freemen, slaves, peasants) Development of Medieval Period – there are three major divisions on the development of Medieval Period : Early, High and Late Middle Ages. How stuff works on the Early M.P.? 1. In this part is where the Dark Age is associated wherein literacy, ignorance and brutality are prevailing. 2. Christianity became the standard bearer of Western Civilization wherein the papacy gained authority 3. Feudalism is the manorial system 4. Monasteries were founded as campaign for Christian empowerment 5. North Africa and Middle East came under the rule of Caliphate, an Islamic Group How stuff works in the High M.P.? -it began after 1000AD 1. Technological and agricultural innovations flourished together with the population. 2. Climate changed to warm which allowed crop yield to increase. 3. Still feudalism is the manorial system. 4. Crusade – in 1905 – military attempt to regain control of the Middle Easter Holy Land from Caliphate 5. Kings became the heads of nation states, which lead to reduce of crime and violence 6. In this time, the first universities were founded and intellectual life began How stuff works in Late M.P.? 1. It is marked by difficulties and calamities including famine, plague and war. 2. Black Death – between 1347 amd 1350, a mysterious disease known as the Black Death (the bubonic plague). It killed some 20 million people in Europe. 3. Economic expansion, political centralization, and secularization foreshadowed due to transition from medieval to modern. Despite of difficulties and calamities, it is where medieval empowerment stimulated. 4. Age of exploration 5. The church was weakened by conflicts and quarrels between church and state 6. Peasants’ revolt. What are the causes of end of M.P? -1453 the capture of Constantipole by the Turk -1453 the end of the hundred years war between the English and Fench because of invasion -1492 the Muslims being rejected from Spain -1492 the discovery of America by Columbus -1512 the Protestant Reformation starting with the beginning of Rennaisance Period. Heritage of Medieval Period During the medieval period there were many advancements. Justice and Law Codes: Justinian’s Code,Great Council (Parliament), Magna Carta Trade and Business: Marketplace & Trade Fairs, Banks  Architecture: Cathedrals, Castles,Romanesque, Medieval, Gothic Architecture Formal Learning: Guilds, Universities Public Conduct: Code of Chivalry, Heraldry,Holy Relics Art: Stained Glass Windows, Tapestries,Gregorian Chants, Medieval Music, Epic Poetry,Troubadours, Illuminated Manuscripts, Mystery Plays, Miracle Plays, Morality Plays,Architecture Farming: Horse-drawn plow, Horse Collar, Horseshoes Seven new sites that dated from the medieval period added to UNESCO’s World Heritage List. Bolgar Historical and Archeological Complex (Russia) Namhansanseong (Republic of Korea) The Grand Canal (China) Silk Roads : The Routes Network of Chang’an-Tianshan Corridor (China, Kazakhstan, Kyrgyztan) Rani-ki-Vav (The Queen’s Stepwell) at Patan, Gujarat (India) Pyu Ancient Cities (Myanmar) Bursa and Cumalikizik: The Birth of the Ottoman Empire (Turkey) Some of the significant Medieval Heritage Aachen Cathedral Abbey and Altenmà ¼nster of Lorsch Abbey Church of Saint-Savin sur Gartempe Amiens Cathedral Archaeological Ensemble of the Bend of the Boyne Arles, Roman and Romanesque Monuments Bauhaus and its sites in Weimar and Dessau Beemster Polder Belfries of Belgium and France Benedictine Convent of St John at Mà ¼stair Bergpark Wilhelmshà ¶he Berlin Modernism Housing Estates Blenheim Palace Bordeaux, Port of the Moon Bourges Cathedral Canterbury Cathedral, St Augustine’s Abbey, and St Martin’s Church Castles and Town Walls of King Edward in Gwynedd Castles of Augustusburg and Falkenlust at Brà ¼hl Cathedral of Notre-Dame,Former Abbey of Saint-Rà ©mi andPalace of Tau, Reims The Causses and the Cà ©vennesMedieval Literature Medieval Literature England is the birth place of Medieval Literature Latin was the common language for medieval writings Clergy are the people who write religious works The early literature of this period consists of sermons, prayers, lives of saints and homilies. -some of the noted works are 1. Green Knight 2. Sir Gawain 3. The Pearl 4. The Book of the Duchess 5. The Parliament of Fowls 6. The  House of Fame 7. Troilus and Criseyde 8. The Canterbury Tales 9. The Legend of Women 10. The Complaint of Chauser to his Empty Purse Types of Writings Religious – dominant form of literature Composed of hymns, liturgy, hagiographies,religious poems Some works of this type: Golden Legend of Ja Cobous de Voragine; Dies , Stabat Mater Outstanding Jewish writers : Maimonides – Spain; Rashi – France Secular – it is more on romance, heroism and it is not in religious works Composed of epic, courtly love, political poetry, songs Prominent Jewish authors: Solomon ibn Gabirol and Yehuda Haleui Outstanding writer: Geoffrey Chauser Women’s Literature – in this type women of Medieval period are the writers and it is not about the works pertained to women of M.P. Composed of works that have been written by women, mostly nuns Noted authors : Clare of Asisi, Bridget of Sweden, Catherine of Seine – They are canonaized as saints and their works are reflections, revelations and prayers Marie de France and Christine de Viza – their works focused on courtly love Revelations of Divine Love – 1st published book in English language that was written by a woman Allegory – medieval lit. makes use of many literary devices and allegory is very prominent in the period. Much works relied on allegory to convey the morals that the author had in mind while writing are representation of abstract qualities, events and institutions. Most influential allegory – Psychomachia (Battle of Souls) by Aurelius Clemens Prudentius Some works on this type: Romance of the Rose, Everyman, Piers Plowman, Roman de Fauvel and The Divine Comedy. Characteristics of Medieval Literature Figures of speech are numerous Highly religious Frequently intended to teach morals Descriptions are ornate and pretty Techniques of the dream vision used frequently Pleasant aspects of nature predominate New forms of rhythm and rhyme Women take a place in literature Elegance of speech and manners Works were handwritten Love is considered as a pure love Conveying the classic culture of Greece and Rome Works are more on re-telling than new invent stories Next to religious, heroism is Dominant Names of the individual authors are much less important Why most of the works in Medieval Period are anonymous? Medieval lit. was copied by hand and many volumes were lost over the following centuries. Names of the authors did not mean much to medieval citizen, only if they were very famous. Thus, unimportant names would sometimes be left out of a book during the process of copying. If the original volume was lost, there wouldn’t be any written proof of authorship. And one more reason is that some books were controversial or anti, and any author connected with these books would be condemned to death. And to avoid any problems, even if there are no controversial contents of their work, they are not writing their names. â€Å"Listen, Understand and Appreciate – these will make your students respect and love you as their second parent† – anonymous

Preferential Trade Agreements Essay Example | Topics and Well Written Essays - 2000 words

Preferential Trade Agreements - Essay Example Though the prime motive behind the formation of these groups was to prevent any form of discrimination among member nations, it is being witnessed that this is not being followed in practice. In fact, existing imbalances on a regional basis have driven nations to form Preferential Trading Arrangements (PTAs) that has been the trend since the past half century. During the same period, it has also been witnessed that there has been a major growth in the degree of multilateral openness within the above organizations. The question being asked by the authors of the paper Mansfield and Reinhardt is as to why nations have relied on preferential liberalization when the prime objective of the above organizations has been to advocate non-discrimination. Additionally, the authors have also performed requisite theoretical and mathematical analysis to determine the various factors that have led to such deviations, which forms a substantial part of the paper currently under review. The major aim of the current review is to analyze the findings, claims and arguments of this paper and to determine the extent to which these claims are justified. On the backdrop of such analysis, the paper attempts to provide a suitable set of recommendations on the basis of which further analysis may be initiated. 2. SUMMARY The authors, by way of the paper, have identified that the international trading system has witnessed a rapid increase in the formation of numerous Preferential Trading Agreements (PTAs). Moreover, the authors have also expressed agreement over the fact that there has been an increased multilateral openness by way of the formation of the GATT and the WTO. However, the authors have expressed that little research has been done for determining how and due to which reasons the multilateral regime has helped in the conception and formation of PTAs by the members of these organizations themselves. The paper claims that the prime reason behind nations preferring for the formation of PTAs is to enhance their bargaining power. The formation of these agreements is perceived as providing the member nations with an opportunity to help them gain strength against any future policies of the GATT/WTO that may not go well with the economic interests of the member states. Moreover, the presence of PTAs provides the member nation with extra muscle that would help it in being more vocal and provide an opportunity to the member for greater market power and share. The authors argue that the past few years has seen a major increase in the number of members of these organizations, thereby making it more and more difficult to allow the organizations to allow at multilateral agreements and hope for any sort of collective actions. In this backdrop, the authors state positively that the formation of PTAs also helps members with similar vested economic interests in solving common problems and achie ving common objectives. In this backdrop, the authors argue that the prime reason for the rise and formation of these preferential agreements is the existence of the GATT/WTO themselves. In

The Emergency Evacuation and Quarantine Program Assignment

The Emergency Evacuation and Quarantine Program - Assignment Example Additionally, the CDC with the implementation of the programs has planned to reduce the prevalence of chronic diseases and challenges associated with them. In this respect, it can be comprehended based on the evaluation that the CDC with the assistance of the programs will be facilitated in providing better health security. Â  The Centers for Disease Control and Prevention (CDC) is the national public health institute, which operates in the United States of America (US). The organization was founded in the year 1946 with the aim of developing a better healthy society. Over the last sixty years, the organization has contributed an enormous amount of effort to cure various catastrophic issues. In order to attain the objectives, the organization has performed its operations with the help of the political council, government, business enterprises and non-governmental organizations in the US. The primary goals and objectives of the CDC are to improve the health of the people of the US through preventing as well as controlling the threats of catastrophic issues. Apart from this, the secondary objective is to improve the health measures through promoting health education activities (Centers for Disease Control and Prevention, n.d.). Â  The objective of the quarantine program of the CDC has been to eliminate the ill effects disaster. Thus, the CDC has targeted to improve the impact and the effectiveness of its emergency disaster operations along with preventing the non-communicable diseases in the US and certain other nations. Additionally, the CDC’s intention is to reduce the spread of infectious diseases for better protection of public health as well as safety. At the same time, the CDC has planned to assist other nations along with international agencies with different health measures to minimize the effects of the non-communicable diseases with the assistance of disease prevention and control programs for better health security.

Exercise and Health Essay Example | Topics and Well Written Essays - 2750 words

Exercise and Health - Essay Example Particularly vivid instances of extremely fit individuals prevailing over severe medical conditions are Lance Armstrong's astounding recovery from cancer to detain the Tour de France, and Magic Johnson's enduring retention of his extremely active lifestyle, including playing basketball, even with HIV positive. An active lifestyle reduces the risk of developing colon cancer. In the college alumni study, above seventeen thousand men reported their stair climbing, walking, leisure activities, and sports play. Estimations done throughout two periods, more than eleven years apart, signified that those who had been extremely active were much less prone to develop colon cancer than were their comparatively sedentary counterparts. In another research project with approximately forty eight-thousand male health care professionals, those frequently engaging in forceful pursuits had a fifty percent lower risk of developing colon cancer than did their sedentary peers. Additionally, men who were l ean and active, exercising one to two hours a day, were approximately five times less likely to develop colon cancer than those who were both obese and inactive. Findings from many studies signify that regular exercise throughout adolescence and early adulthood lessens the risk of breast cancer. Among women, those who gradually participated 3.8 or more hours weekly in active leisure-time pursuits after menarche was much less likely to develop breast cancer than were those who had been inactive. Exercise and physical activity is, of course, strongly linked to age. Among men less than 40, 17 per cent asserted to have done some running or jogging in 'the last fortnight', and 20 per cent of women of the same age said that they had affianced in some exercise activity. Only three per cent of women more than sixty did so. The more dynamic sporting pursuits and keep-fit activities were also, among those less than sixty, much more likely to be part of the lifestyle of those with higher educational qualifications and those in non-manual than manual households. For example, among those aged 18-40 years, 42 per cent (male) and 51 per cent (female) in manual households supposed that they took part in no sporting or keep-fit activities at all, though they might have done some walking or gardening, evaluated with 30 per cent (male) and 38 per cent (female) in non-manual households. This pattern of participation matches well with that which researchers have reported in other surveys of th e British population. Exercise not only essentially for adults but it is also extremely important for children. Exercise and food are the main topics identified by children as health promoting. More than 70 per cent rated curricular exercise as good, but only 57 per cent rated the opportunities for play that highly. It seems likely that respondents considered that the provision of curricular exercise somewhat within the control of staff and this may account for higher ratings. Rating of both curricular exercise and play opportunities strongly reflected the ratings of the playground and the play equipment. Literature Review Researchers found that regular exercise assists to retain health and role identities that confer meaning and significance to past behavior and give direction for future behavior. The regular exercise routine was developed to

Globalization Transforms a Planet into a Flat World Coursework

Globalization Transforms a Planet into a Flat World - Coursework Example Thomas Friedman indicates that the world has now become flat and recommends that people embrace the changes as fast as they can. He also says that the globalization might not be in its finale but it is just on its early stages towards more developments. Friedman indicates in amazement that people might find themselves in his situation if action is not taken to be at par with the developments taking place in the world. Friedman (2005) indicates that he found himself ‘behind’ new technology at the time of conducting his research.New technologies had come up at the time of his research, and Friedman could not believe how people were in a position to hold meetings with people all over the world without their physical presence. In short, Friedman meant to say that new technologies are coming up, and it is a high time people get ready to embrace the new changes. He claims that other parts of the world have already embraced change, and are on the verge of restructuring their sy stems to welcome many more that may knock their doors.In Abowitz and Roberts (2007) work, it is justified to argue that technology is one of the many reasons that led to Friedman indication that the world may be leveled. Pollack (2005) argues that among the most important forms of technology is outsourcing. Over the years, many countries have been on the run to acquire millions and billions of shillings to invest in the technological sector. All forms of technological advancement were welcome by all states no matter how minute, so long as they proved their ability to move the country an inch further towards technological advancement. With this taking place, Brakman and Marrewijk (2007) argue that it became easier for the world, not only to store data but also to access to all undertakings in the world. As a result, computers became extremely cheap with more producers venturing into this market.

Exploring an art Object Essay Example | Topics and Well Written Essays - 2500 words

Exploring an art Object - Essay Example The contemporary art objects may include mass-produced things, transient materials, appropriate metaphors, and many other things. The object which I have selected for this assignment as a piece of art is ‘‘Kaftan’’. This paper aims to conduct an in-depth study and exploration of the object. Moreover, the paper will include different examples, sources, research work, interpretational perspectives etc. The visual design of this art piece which is selected for this assignment is a bit different as it is not a painting or a sculpture. ‘Kaftan’ is a cut of apparel; a long coat like garment or a loose dress with long wide sleeves which has been worn by humans for thousands of years. It usually reaches the ankles or floor at times (exceptions are there in different cultures). The cloth which is used in its making is usually and majorly silk and cashmere, however, sometimes cotton is also used (Torstrick and Faier). It has noticed some alterations, modi fications with the period of time and is a part of almost every culture across the globe. However, it varies in style and proportion in different cultures and the way they carry it. ... Similar is the case with ‘Kaftan’ as it has been doing it all. It is a single dress fulfilling all the requirements of an art object in different and unique manner. It has been telling different stories and cultures from the past to the present in a special way. Different artist portray their thoughts and creativity through fashion and clothing. It is now becoming as a medium for artists as significant as painting or any other (Chambers). Art has also been inspiring many lives for thousands of years. However, the portrayal of art back then was done in a different manner as compared to the present world. If we travel back in the history, then since the Ottoman Empire, the usage of ‘Kaftan’ has been of greater significance. It has been a part of many lives since then. Many people wear it as an identity (China); many wear it to hide themselves (Middle East), while many wear it as a fashion statement; the pop culture (West). It has different names as it travels from the west to the east (Faroqhi). In the West, the fashion started in the era of ‘Hippies’ in the 60’s; the Western ‘Kaftan’ has names like ‘bonjour’ and is a loose dress with wide sleeves it depicted the pop culture of that era. In the Middle East, the dress was worn and was famous since the Mughal and Ottoman Empire, and the Mughal Kings and Sultans used to wear it with a turban. At present, the Muslim women wear it as a piece of apparel which covers their body and hides it completely; it is normally called as ‘Abaya’. Moving on towards the Far East, then the Chinese wear it as a national dress and their national identity and the only difference is of a belt and the quality of the ‘Kaftan’

Depression Paper Essay Example | Topics and Well Written Essays - 750 words

Depression Paper - Essay Example In the United States of America alone, 60% of suicide cases sprang out of clinical depression. Alarmingly, statistics show that 3.4% of people suffering from unipolar disorder do commit suicide. A person suffering from unipolar disorder loses appetite and subsequently weight; takes no interest in anything whatsoever; feelings of worthlessness and regret are prevalent; insomnia develops; and the person may display poor memory, lack of focus and introverted behavior. Unipolar order is diagnosed by the patient’s own experiences as well as behavioral changes and disorders observed and reported by family. There are no tests as such but behavioral analysis techniques are employed in diagnosis. If not treated at an early age, it may worsen the condition subsequently affecting the patient’s physical and mental health. Bipolar disorder is also known by its common name as manic-depressive disorder or in short as manic depression. Sufferers of manic disorder experience weird burst s of energy resulting in hyper moods. On the other hand, they may also experience bouts of depression. In rare cases, an individual may be the target of both types of symptoms. These moods may be buffered by what is termed normal behavior. However, in some individuals, one type of mood is followed by the opposite resulting in continuous ups and downs. This is clinically termed rapid cycling, the alternating between two â€Å"poles†, hence the name. In extreme cases, bouts of manic depression may cause delusional behavior as well as hallucinatory experiences. There are further categories of this disorder to better help diagnose cases. The diagnosis for bipolar disorder is similar to the former kind: self-reported symptoms or symptoms and behavioral abnormalities reported by friends or family are analyzed. Clinical analysis entails sessions with a psychologist. The difference between the two is thus obvious: unipolar disorder causes patients to lose all taste for life; and bipo lar disorder causes its patients to have mood swings, sometimes causing unpleasant experiences. There are two main theories concerning what causes unipolar disorder. The first theory, the biopsychsocial model, states that clinical depression may be caused by biological, psychological and social causes, as the name hints. The other theory, diathesis stress model argues that a pre-existing anomaly (or diathesis) is triggered by distressing stimulus resulting in unipolar disorder. This anomaly can be either hereditary or generic, or acquired through experience. Very similarly, the roots of bipolar disorder in a patient may be genetic though outside stimulus is also a major cause. A patient’s environment plays a large part in the ailment taking hold. A person’s environment or repetitive exposure to disturbing situations may act as catalyst in the ailment fully taking hold. Physiological abnormalities or deficiencies, particularly the size and shape of the brain may also ca use bipolar disorder. Medication is largely used for treating both types of disorder. For unipolar disorder, antidepressants are prescribed to patients as well as psychotherapy. In some cases, electric shocks (electroconvulsive therapy or ECT) as also administered under a general anesthetic. The type of psychotherapy also varies depending upon the severity of the case as well as the age bracket of the patient. Children and young people are normally given CBT or cognitive behavioral therapy sessions. According to

Satellite Office Team Essay Example | Topics and Well Written Essays - 2000 words

Satellite Office Team - Essay Example On a different perspective, a team is collection of people having a common goal (Salaman, 2000; p. 99). From this perspective, it therefore follows that in teams individuals recognize that in order to attain personal success there is need for collaborative success. In teams, individuals are interdependent and significantly contribute their individual skills that culminate into end success celebrated as a team’s victory and not individual’s victory. The following is a report showing how as the manger of a Satellite Office Team will both organize and lead the staff. Satellite Office Team is a group of individuals, comprising of newly employed persons charged with responsibility of providing cost-control services to a client for a construction project (Mullins & Christy, 2010; p. 209). This Satellite Office Team comprises of eight full-time members, one being the manager, others are Quantity Surveyors, secretariats, and administrative supports. One striking feature with th is new team is that all staff except the manager are new appointments meaning that they have either never worked together as a team or have no idea of what it means to working as a team (Rollinson, 2004; p. 99). This report therefore is a proposal on various steps, directions, and activities applicable in order to enhance team performance. Organising and Leading the Satellite Office Team Notably, the Satellite Office Team requires a vibrant and cohesive manager with capabilities of enhancing team’s cohesiveness and performance. In order to achieve this, such a manager should embark on two major aspects of enhancing team cohesiveness and performance; working environment, and organisational. Leading and organising Satellite Office Team will require effective leadership and management and HR policies and procedures on the side of organisational and nature of tasks, physical setting, and communications on the other side of working environment amongst others (Capon, 2003). The fol lowing discussion describes how each of the aspects of organising and leading a team is applicable by the manager. Leadership and Management Mullins and Christy (2010; p. 373) define leadership as a mutual relationship that exist between a group of persons where one person influences the behaviour, actions, and performance of the other members of a group. In this case, the first concept that the manager should look into in a bid to promoting the actions of the Satellite Office Team is providing leadership (Mullins, 2006). It is true that within contemporary environment the nature of work is changing from the classical emphasis on enhancing performance through close control to a newer environment that looks at accomplishment of tasks through coaching, supporting, and empowering workers (Mullins & Christy, 2010; p. 373). Consequently, leadership role is changing concerning leading and organizing different teams in order to accomplish responsibilities bestowed against such a team. Atta ining set objectives and aims within a team is very essential not only to the team members but also to the leader. There is no doubt that a team is a mirror image of a leader upon which he or she will use to assess his or her capabilities regarding giving effective direction. In any case, group successes and failures are attributable to qualities and

Foundations of Public Health and Health Promotion Essay

Foundations of Public Health and Health Promotion - Essay Example The shortcomings of these models are addressed by the Red Lotus health promotion model which advocates for a value and principle system to guide actions in all aspects of health promotion process. Hawe, Degeling, and Hall Needs Assessment and Planning model conducts an assessment to obtain a comprehensive picture of the health issues and problems facing the community. Through this assessment, practitioners can guide their actions towards health intervention initiatives aimed at improving health conditions. The assessment process is divided into two stages. First, identifying health problem priorities. During this stage, data is collected and analysed to determine what health problems are critical so that priority to health problems is set (Hawe, Degeling & Hall, 1990). The magnitude of a specific health problem determines its priority in terms of needs to be addressed as soon as possible. Second, analysing the health problem. The aim of this stage is to gather more data about the factors that lead to the identified health problems. Once enough data is collected and analysed, priorities are set on how to address the health problems identified. Values and principles of health p romotion such as community empowerment and participation are then used to describe how to solve the health problems. The shortcoming of this model is that it takes a technical orientation approach to solving health problems. For example, it describes how health promotion problems should be addressed without putting emphasis on values and principles to guide actions and yield positive results. The Program Management Guidelines from New South Wales Health gives a guideline of steps to follow to guide actions. The guidelines given reflect actions that may occur simultaneous. It gives guideline on how to organize and plan the health promotion programs to

Reverse Osmosis for Wastewater Recycling Essay Example for Free

Reverse Osmosis for Wastewater Recycling Essay Reusing treated wastewater for beneficial purposes, such as agricultural and landscape irrigation, industrial processes, toilet flushing, or groundwater basin replenishment, is growing in response to environmental and economic concerns. One of the key factors involved in recycling wastewater treatment plant (WWTP) effluent for another use is the need to reduce total dissolved solids (TDS). This is often done by using a reverse osmosis (RO) system, which relies on pressure differential to force a solution (in this case, water) through a membrane that retains the solute on one side and allows the pure solvent to pass to the other side. While extremely effective on biologically treated wastewater, RO systems need to be coupled with an effective pretreatment system to avoid common issues that can result in system failure, including plugging, fouling, and scaling. One of the most effective pretreatment options for wastewater applications is membrane bioreactor (MBR) technology, in which a membrane process like ultrafiltration (UF) or microfiltration is combined with a suspended growth bioreactor. MBR provides high quality feed water to the RO, minimizes footprint and the cost of civil works, and reduces treatment plant downtime, thereby reducing operating costs. Koch Membrane Systems’ PURON ® submerged MBR technology has successfully been used as the pretreatment option for challenging industrial and municipal water reuse RO systems, and can help make water recycling technologies more cost-effective. Reverse Osmosis Systems Present Challenges for Water Reuse Pretreatment methods are critical when designing RO systems. For example, RO membranes used for most water reuse applications contain a brine spacer, typically made of low density polyethylene mesh netting. If there is a high level of suspended solids in the feed water, this brine spacer can become plugged. Another issue is the high levels of organics contained in many biologically treated wastewaters, which are rejected by the RO membrane and progressively concentrated as the water flows across the membranes. This concentration of organics can foul the membrane, especially towards the RO system outlet. Biofouling can also occur, because the organics in wastewater make an excellent food source for microorganisms. Also, some treated wastewaters contain high levels of bacteria, so biogrowth may occur quickly even if RO feed water is disinfected. Finally, calcium phosphate scaling can cause problems with RO systems operating on some wastewaters. The scaling can be mitigated by operating at lower water recovery, using acid or other antiscalant to minimize scaling, or modifying the operating conditions of the WWTP to reduce the amount of phosphate in the RO feed. These plugging, fouling, and scaling issues mean that the RO system needs to be operated at higher pressures, leading to increased power consumption, increased chemical costs for cleaning, and a shorter membrane life. How can these challenges be minimized and overall water reuse system lifecycle costs reduced? Effective pretreatment of the feedwater before it flows through the RO system is the answer, provided that the pretreatment steps are chosen carefully to ensure that the RO system can work as intended. Reverse Osmosis Pretreatment Options There are many different pretreatment options, and the best for a particular process depends on power, chemical, labor and land costs, wastewater source, and the existing wastewater treatment system. Conventional Pretreatment The conventional effluent pretreatment scheme might be primary treatment, biological treatment and, the most crucial part of the process, solids-liquid separation using secondary clarification. The conventional sedimentation process often doesn’t remove enough bacteria and suspended solids, so sand filtration may be added to improve the solids-liquid separation and provide higher quality water to feed the RO system. Using ferric chloride along with the sand filtration may enhance solids and organics removal. However, upsets in the secondary clarifier can lead to effluent with higher levels of TSS and BOD, causing plugging of the brine spacer with suspended solids and organic fouling. Also, power consumption for RO systems with this type of pretreatment tends to be high, and membrane life is often quite short. Lime-softening has been somewhat more successful in protecting the RO membranes, but this increases operating costs and does not totally prevent fouling of RO membranes. Ultrafiltration Improves Suspended Solids Removal As RO Pretreatment Many of today’s water reuse systems use an ultrafiltration (UF) pretreatment step to emove suspended solids. These systems typically use hollow fiber UF membranes, which do an excellent job of providing water with low suspended solids to feed the RO system. However, the UF system is an extra treatment step, requiring additional footprint, and adding to operating costs. The UF system may also be susceptible to upsets from a conventional WWTP, which can further increase its operating costs. Membrane Bioreactor As RO Pretreatment With an MBR, the UF membranes are submerged in the activated sludge to combine the biological step and the solid-liquid separation into a single process. The membrane acts as a barrier, which improves the effluent quality. The MBR eliminates the secondary clarifier and does not rely on gravity for liquid-solids separation and so allows the activated sludge to operate with a higher mixed liquor suspended solids (MLSS) concentration. The increased MLSS concentration reduces bioreactor tank volume, saving footprint and capital construction costs. Overall, the MBR process reduces footprint significantly compared to the combination of conventional activated sludge followed by sand filtration or ultrafiltration. The footprint savings due to the wastewater treatment plant alone can be as much as 50 percent, along with additional footprint savings from eliminating other filtration steps. Using MBR technology also simplifies the overall treatment train, minimizing the number of unit operations. Benefits Of Koch Membrane Systems’ PURON MBR Technology Koch Membrane Systems’ PURON submerged hollow fiber UF module offers robust, cost effective solutions for RO pretreatment. The patented membrane module contains hollow fibers, the lower ends of which are fixed in a header. The upper ends are individually sealed and are free to move laterally, as shown in Figure 1. The PURON module is submerged in the mixed liquor. All solids and particulates remain on the outside of the fibers while permeate flows in an outside-in pattern by means of a vacuum that evacuates permeate through the inside of the hollow fiber. | The free moving fibers, combined with central air scour aeration, ensure stable filtration during plant operation, long membrane life, and lower operating costs due to reduced need for energy, cleaning and maintenance. PURON MBR has been used successfully as the pretreatment step for a number of challenging industrial wastewater systems. For example, a Belgian firm that manufactures chemicals for film processing and printing uses large amounts of fresh water for cleaning and production. The firm began reusing its wastewater to reduce its fresh water costs, and selected an RO system to produce water with the low salt and nitrogen content required for its process. The firm installed a PURON submerged hollow fiber MBR as the pretreatment step prior to the RO, and the system has been operating successfully since 2005. Another example is an Australian malt-producing company that sought to reduce its use of fresh water by recycling its wastewater. PURON MBR technology was selected as the pretreatment step for the RO system, since it provided the best quality water to feed the RO while minimizing overall operating costs. The MegaMagnum ® RO system recovers the MBR effluent as product water for reuse. The system has been running since 2006. In fact, the RO permeate quality is equal to or better than the local potable water supply. Space Cost Considerations Treatment operation footprint is a primary consideration in developing the best treatment system. Since the PURON MBR system reduces the volume of the bioreactor tanks and eliminates the secondary clarifier, the footprint for an MBR process is much smaller than tertiary filtration steps with sand filtration or UF. If space is limited, MBR may be the only pretreatment choice that fits in the available space. Other considerations include costs of land, civil works, equipment, power, chemicals and labor, and the payback period used. High land and civil costs tend to favor MBR use. For large municipal treatment facilities requiring RO as a final treatment step, an MBR should compare favorably to conventional wastewater treatment as a pretreatment step prior to RO. In a 20-year analysis the municipality should realize savings in RO membrane replacement and power as a result of the MBR pretreatment step. For an industrial company looking at a short payback, the preference for conventional or MBR technology will depend on the relative cost of civil works and land versus the equipment cost. Conclusions Using RO systems to reclaim and recycle wastewater effluent is growing rapidly, and Koch Membrane System’s PURON MBR technology is now being considered as the pretreatment option for an increasing number of industrial and municipal reuse applications. The PURON submerged membrane modules provide high quality feed water to the RO, minimize footprint and the cost of civil works, and reduce the susceptibility of the RO treatment train to upsets. PURON is a trademark of Koch Membrane Systems GmbH and is registered in Austria, Benelux, Canada, China, France, Germany, Italy, Oman, Saudi Arabia, Spain, Taiwan and the United Kingdom. MegaMagnum is a registered trademark of Koch Membrane Systems, Inc. in the United States and other countries. Wastewater Recycling for the Stone Fabrication Industry As a stone fabricator you’re looking for a wastewater treatment system that keeps you in compliance, but wouldn’t it be nice to save some money too? That’s where our wastewater recycling and treatment systems come in. These zero discharge, closed loop systems collect the water you use for polishing, cutting, and other processes; cleans it thoroughly, and recycles it so you can use it again. Your wastewater is never discharged into the public system during this process, so you have no chance of being out of compliance. Between the money you’ll save on non-compliance fees and the reduced cost of your water bill, the return on your investment will be substantial. And because we use the most durable, well-designed components on the market in each wastewater recycling system, you can be sure this system will run efficiently for as long as you need it to. We even design and manufacture some of those components in house, including: * Filter presses * Clarifier systems * Chlorine dioxide generators * Control panels * More The solid, smart construction of our zero discharge wastewater recycling systems results in a wide variety of beneficial features, including automation options, expandable filter presses that can accommodate your business as it grows, the ability to accommodate flow rates for 10 GPM – 200 GPM, the ability to filter solids water down to below 1 micron, and more.

What Is The Bermuda Triangle History Essay

What Is The Bermuda Triangle History Essay The Bermuda Triangle is also known as the Devils Triangle. It is an area located on the north western Atlantic, in the country of International waters, The Bahamas. The Bermuda Triangle is an extremely dangerous area for one to enter. Aircrafts and surface vessels are believed to have vanished in weird ways which are considered human error, piracy, equipment failure, or natural disasters. Important things in society have shown some of these disappearances could have been the laws of physics, paranormal, or actions performed by aliens. I. The Triangle is located between the cities of Fort Lauderdale, Bermuda, and Puerto Rico. A. The Bermuda Triangle is nicknamed the Devils Triangle. B. In this triangle, it is said that a lot of things in weird ways happen. II. One of the most famous disappearances is the Naval Air Flight 19. A. 13 Avenger bombers handled by Lt. Charles Taylor left the Naval Air Station in Fort Lauderdale on routine mission to practice bombing. B. As they all were trying to go back home, Lt. Robert Cox overheard them trying to communicate over the radio. 1. Lt. Taylor informed Lt. Cox that they were in the Florida Keys, but didnt know how to get back to Fort Lauderdale. 2. Lt. Taylor was actually over the Bahamas not the keys and only kept going to go further out into the sea. III. Rescue teams were sent out to find Flight 19. A. A Martin Mariner did not make its schedule and did not answer calls. B. Flight 19 was never found, neither was the Mariner. Conclusion: For years there has been an unsolved mystery of disappearances of boats and planes with no trace of evidence left behind. Could it be human error? Equipment failure? There are a lot of different things that could have happened with every disappearance within this dangerous area, the Bermuda Triangle. Many believe these disappearances are laws of physics, paranormal, or actions performed by aliens. But, nobody knows. All in all, the Bermuda Triangle is left open for everyones own belief. Since there was no proof of piracy, hurricanes, UFOs or any wreckage found, this is a case of mysterious incidents that will forever be unknown. The Bermuda triangle The Bermuda Triangle is also known as the Devils Triangle. It is an area located on the north western Atlantic, in the country of International waters, The Bahamas. The Bermuda Triangle is an extremely dangerous area for one to enter. Aircrafts and surface vessels are believed to have vanished in weird ways which are considered human error, piracy, equipment failure, or natural disasters. Important things in society have shown some of these disappearances could have been the laws of physics, paranormal, or actions performed by aliens. The Bermuda Triangle is at a status of an Urban Legend. Many events that have been reported or witnessed by people, and many administration agencies have put on record as addressing that the amount and nature of vanishes is very much alike to any other part of the ocean, but people that support paranormal phenomena suggest that many events stay unexplained regardless of any huge investigation. The border of the Triangle depends on who found it; some say its shape is like a trapezoid covering the straits of Florida, the Bahamas, and the whole area of the Caribbean Island and the Atlantic east to the Azores; others add it to the Gulf of Mexico. The more well known triangular area in a lot of documents has its parts somewhere on the Atlantic coast of Florida, San Juan, Puerto Rico, and the mid-Atlantic Island of Bermuda, with a lot of the accidents not happening as much along the southern border around the Bahamas and Florida straits. The area is one of the biggest sailing lanes in the world, with ships crossing through it every day for traveling in the Americas, Europe, and the Caribbean Islands. Cruise ships are so big, and comfortable made to go back and forth between Florida and the Islands. It is also a huge flown route for commercial and private aircraft going towards Florida, the Caribbean, and South America from points north. When the Legend of the Triangle showed up in newspapers by E.V.W. Jones on September 16, 1950 through the Associated Press, it was the first article of any kind. Two years after that, Fate Magazine published Sea Mystery At Our Back Door, a small article by George X. Sand that covered a lot of things from the loss of a few planes and ships, the loss of Flight 19, and a group of five U.S. Navy TBM Avenger bombers on a training mission. The familiar triangular area was where the losses happened and Sands article was the first to tell all about it. American Legion Magazine would cover Flight 19 in the April 1962 issue. The issue stated that the flight leader was heard saying, We are entering white water, nothing seems right. We dont know where we are, the water is green, no white. Also, the officials at the Navy board said that the planes flew off to mars. This was the first article to have people curious about Flight 19, but it would take another author, Vincent Gaddis, to write about i t in the February 1964 Argosy Magazine to take Flight 19 and put it together with other disappearances and put it under a new different name, The Deadly Bermuda Triangle, he would write more on that article with a better detailed book, Invisible Horizons, the next year. Others would go on with their own books, like, John Wallace Spencer (Limbo of the Lost, 1969-1973), Charles Berlitz (The Bermuda Triangle, 1974), Richard Winer (The Devils Triangle, 1974), and a lot of others, which they were all staying on the same topics made by Eckert. A research librarian, Lawrence David Kusche, from Arizona State University and author of The Bermuda Triangle Mystery: Solved (1975) has learned a lot more about how he has been writing. His research gave out a lot of errors and disagreements between statements from eyewitnesses and Berlitzs stories, victims, and other people involved in incidents. He stated cases where very important information did not get reported, like the disappearance of round-the-world yachtsman Donald Crowhurst, which Berlitz had showed it as a mystery, besides the good evidence he had. Another example was the story that Berlitz told as lost without a trace three days out of an Atlantic port when it had been lost three days out of port with the same name in the Pacific Ocean. There has also been a lot of incidents far outside of the area, which makes this area a lot more mysterious. The research that he would do was simple and easy. He would read newspapers and reports talking about the weather that was not m entioned in the stories. Kusche came up with some endings of what he had been researching. One, was that with all the ships and aircrafts that had gone missing was not much higher than in any other part of the ocean. Second, tropical storms that had happened in that area were not unlikely or mysterious, which Berlitz and other writers would usually not be able to talk about those storms. Last, was that some disappearances really did not happen. One plane crash was said to be seen by hundreds of witnesses off Daytona Beach, Florida. But, checking the local newspaper, nothing was said about it. Kusche believes that the Legend of the Bermuda Triangle is surely, a mystery. Other people have their own opinions and have done research as much as Kusche has. While the UK Channel 4 television program The Bermuda Triangle was being made by John Simmons of Geofilms for the Equinox Programme, the marine insurer Lloyds of London was asked if a lot of ships had sunk in the Bermuda Triangle area. Lloyds of London replied that the information he had received was not true and no ships had sunk there. The United Coast Guard have found their ending. The disappearances that have happened are close to as many ships and aircrafts that pass through and make it through the Triangle. The Coast Guard is still unsure about the Triangle, even though they get information and publish it, a lot of documents are filed with a lot of the events written by Triangle authors. One event involving the 1972 explosion and sinking of the tanker V.A. Fogg in the Gulf of Mexico, the Coast Guard took pictures of the wreck and found a few bodies. One of the Triangle authors stated that all the bodies had vanished, with the captains permission, who was found sitting in his cabin at his desk, holding a coffee cup. Curious researchers, like Ernest Taves and Barry Singer, have stated how mysteries and the paranormal are very popular and make good money. It started getting a lot of material on topics like the Bermuda Triangle. They were able to show that some of the pro-paranormal material is usually wrong or will not work, but its makers keep marketing it. They have claimed that the market is loaded with books, TV specials, etc. that help the Triangle mystery, and good researched material if people are curious about it. Finally, if the Triangle is thought of to cross land, like parts of Puerto Rico, the Bahamas, or Bermuda itself, there is no evidence for the disappearance of any land-based vehicles or people. The city of Freeport, found inside the Triangle, works a big shipyard and an airport which usually handles 50,000 flights, and is visited by over a million tourists a year. There are mysterious explanations of the incidents that have happened. Triangle writers have used a lot of weird ways to explain the incidents. One explanation blames it on leftover technology from the mythical lost continent of Atlantis. Sometimes put together with the Atlantis story is the deep rock composition known as the Bimini Road off the island of Bimini in the Bahamas, which is in the Triangle in some areas. Followers of the physic Edgar Cayce believe his prediction that evidence of Atlantis would had been found in 1968 which leads to the discovery of the Bimini Road. Believers describe the composition as a road, wall, or some other structure, even though geologists think it was already part of the land. Other writers think of the incidents as UFOs. The idea came from Steven Spielberg for his science fiction film Close Encounters of the Third Kind, which shows the lost Flight 19 as alien abductions. Then there is Charles Berlitz, the grandson of an amazing specialist in language and author of a lot of information on abnormal experience, has stayed with the same huge description, and thought of the losses in the Triangle to be abnormal or unexplained forces. There are also normal explanations of the events that have happened. Boundary problems are one of the big issues in a lot of Triangle incidents. Even though some people have guessed that unusual local magnetic abnormals can be in that area, like abnormals that have not been shown to even exist. Also boundaries have natural magnetic differences that are like Magnetic poles. For instance, in the United States the only places where magnetic north and geographic north are exactly the same on a line going from Wisconsin to the Gulf of Mexico. Navigators have known this for centuries. But the public is not as informed about it, and think there is something mysterious about a magnetic changing across an area as big as the Triangle, which it will eventually on its own. There are actions of destruction that happen on purpose. Actions of destruction that happen on purpose can be put into two types: acts of war, and acts of piracy. Records in enemy files have been checked for a lot of losses. While a lot of sinkings have been put to surface raiders or submarines during the World Wars and documented in a lot of the command log books, a lot of others that have happened in that type have not been proven. It might not be true that the loss of USS Cyclops in 1918, as well as her sister ships Proteus and Nereus in World War II, were put to submarines, but that information has not been found in the German records. Piracy is the act of taking a ship or small boat on the high seas, which is still happening today. In the western Pacific and Indian oceans, piracy for cargo theft is a lot more common, drug smugglers steal nice boats for smuggling actions, and could have been apart of crew and yacht disappearances in the Caribbean. Piracy in the Caribbean was common from about 1560 to the 1760s, and famous pirates like, Edward Teach (Blackbeard) and Jean Lafitte. Lafitte is sometimes said to be a Triangle victim himself. The Gulf Stream is almost connected to Bermuda itself. The Gulf Stream is an ocean current that is in the Gulf of Mexico, and then through the Straits of Florida, into the North Atlantic. It is a river within an ocean, and like a river, it can and does carry floating objects. It has a surface speed of up to about 5.6 mph. A small plane making water landing or a boat having an engine problem will be carried away from where its at by the current, just like it happened to the cabin cruiser Witchcraft on December 22, 1972, when it reported engine problems by the Miami buoy marker one mile from shore, but was not there when a Coast Guard got there. One of the biggest problems of explanations to the loss of any aircraft or vessel is human error. Whether on purpose or accidental, humans have been known to make mistakes making catastrophe, and losses in the Bermuda Triangle are not acceptable. For instance, the Coast Guard did not see very good training for the cleaning of volatile benzene residue as a reason for the loss of the tanker V.A. Fogg in 1972. Human stubbornness can have caused businessman Harvey Conover to lose his sailing yacht, the Revonoc, as he sailed into the beginning of the storm south of Florida on January 1, 1958. A lot of losses stay uninformed because there is not that much wreckage which could be studied, it has been talked about on a lot of important reports. Many people believe that hurricanes are the reason to every incident that deals with the Triangle. Hurricanes are powerful storms that are made in tropical waters, and have been responsible for thousands of lives lost and billions of dollars in damage. The sinking of Francisco de Bobadillas Spanish fleet in 1502 was the first recorded incident of a destructive hurricane. These storms have in the caused a lot of incidents like the Triangle. An explanation for some of the disappearances has studied on some of the big fields of methane hydrates on the continental borders. Laboratory experiments that have happened in Australia have proven that bubbles can, honestly, sink a scale model ship by lowering the density of the water; any wreckage consistently coming up to the surface would be highly taken away by the Gulf Stream. It has been proven wrong that periodic methane eruptions (sometimes called mud volcanoes) can make spaces of frothy water that can not give adequate buoyancy for ships. If that was true, an area like that making around a ship could cause it to sink very fast and without giving a warning. A white paper was published in 1981 by the United States Geological Survey about the appearance of hydrates in the Blake Ridge area, off the south eastern United States coast. Although, according to a USGS web page, no big releases of gas hydrates are believed to have happened in the Bermuda Triangle for the past 15,000 years. In many oceans around the world, rogue waves have caused ships to sink and oil platforms to go down. Those waves are believed to be a mystery and until just recently were believed to be a myth. Although, rogue waves do not account for the missing aircraft. A lot of incidents have happened throughout years in the Bermuda Triangle. Flight 19 was a training flight of TBM Avenger bombers that went missing on December 5, 1945 while over the Atlantic. The squadrons flight path was planned to take them east for 120 miles, north for 73 miles, and then back over a final 120-mile length that would take them back to the naval base, but they never came back. People believed that the flight happened in an unusual phenomena and usual magnetic readings, and that the flight happened on a nice day while being watched by an experienced pilot, Lt. Charles Carroll Taylor. What made the disappearance worse, was that the Navys report of the accident was said causes or reasons unknown. It is believed that Taylors mother wanted to save her sons reputation, so she made them write reasons unknown when actually Taylor was 50 km NW from where he thought he was. Adding to the whole mystery, a search and rescue Mariner aircraft with a 13-man crew was ordered to help the missing squadron, but the Mariner itself was never heard from again. Later, there was a report from a tanker taking off the coast of Florida of a seen explosion at about the time the Mariner would have been on duty. The basic facts of this description of the story are most likely usable, some important information is missing. The weather was getting stormy by the end of the incident, and naval reports and written recordings of the conversations between Taylor and the other pilots of Flight 19 do not say there were magnetic problems. With that, only Taylor had any good flying time, but he was not familiar with the south Florida area and had a history of getting lost in flight, that was done three times during World War II, he led planes into the water twice. Another incident was the Mary Celeste. The mysterious disappearance in 1872 of the 282-ton brigantine Mary Celeste but is not connected to the Triangle that much, the ship had been abandoned off the coast of Portugal. The incident got people confused with the loss of a ship with a similar name, the Mari Celeste, a 207-ton paddle steamer which hit a reef and sank fast off the coast of Bermuda on September 13,1864. Kusche stated that a lot of the facts about this incident were actually about the Marie Celeste, the fictional ship from Arthur Conan Doyles short story J. Habakuk Jephsons Statement (based on the real Mary Celeste incident, but fictionalized). There is also, the Ellen Austin supposedly came across an abandoned ship, placed on board a prize crew, and tried to sail with it to New York in 1881. According to the stories, it disappeared; others state that it reappeared without the prize crew, then disappeared again with another prize crew on board. A check of Lloyds of London records proved that the Meta existed and was built in 1854; in 1880 the Meta was renamed Ellen Austin. There are no real facts for this vessel, or any vessel at that time, that would have a lot of missing men put on board that later disappeared. Then there is the USS Cyclops. The event ending in one of the biggest loss of life in the history of the US Navy not connecting to combat happened when USS Cyclops, under the order of Lt Cdr G. W. Worley, went missing without a trace with a crew of 309 sometime after March 4, 1918, after leaving the island of Barbados. However, there is no strong evidence for a theory, a lot of independent theories exist, some blaming storms, and some suggesting that wartime enemy action was to blame for the loss. There is another, which is Theodosia Burr Alston. She was the daughter of the United States Vice President Aaron Burr. Her disappearance has been thought of a least once to be connected to the Triangle. She was a passenger on board of the Patriot, which sailed from Charleston, South Carolina to New York City on December 30, 1812, and was never heard from again. Piracy and the War of 1812 have been stated to be explanations, just like a theory putting her in Texas, far outside of the Triangle. Spray, is another incident that has happened. S.V. Spray was a fishing boat made as an ocean cruiser by Joshua Slocum and used by him to finish the first ever single-handed circumnavigation of the world, between 1895 and 1898. In 1909, Slocum set sail from Vineyard Haven heading for Venezuela. Not him or Spray were ever seen again. There is no evidence they were in the Bermuda Triangle when they disappeared, but neither is there any evidence of paranormal action. A five-masted schooner was built in 1919, the Carroll A. Deering was found abandoned at Diamond Shoals, by Cape Hatteras, North Carolina on January 31, 1921. Rumors at the time stated that the Deering was a victim of piracy, maybe connected with the illegal rum-running trade during Prohibition, and maybe involving another ship, S.S. Hewitt, which disappeared at about the same time. Hours later, an unknown steamer sailed by the lightship along the track of the Deering, and ignored all the signals from the lightship. It is thought of that the Hewitt could have been the mystery ship, and maybe involved in the Deering crews disappearance. On December 28, 1948, a Douglas DC-3 aircraft, number NC16002, disappeared while on a flight from San Juan, Puerto Rico, to Miami. No trace of the aircraft or the 32 people on board was ever found. From the documentation put away by the Civil Aeronautics Board investigation, maybe a hint to the planes disappearance was found, but hardly known by the Triangle writers: the planes batteries were looked at and found to be low on charge, but commanded back into the plane without a recharge by the pilot while in San Juan. Whether or not this led to complete electrical failure will never be known. Although, since piston-engine aircrafts depend on magnetos to help spark to their cylinders rather than a battery powered ignition coil system, that theory is not very believable. G-AHNP Star Tiger disappeared on January 30,1948 on a flight from the Azores to Bermuda; G-AGRE Star Ariel disappeared on January 17, 1949, on a flight from Bermuda to Kingston, Jamaica. Both were Avro Tudor IV passenger aircraft worked by British South American Airways. Works Cited Gian J. Quasar (2003). Into the Bermuda Triangle: Pursuing the Truth Behind the Worlds Greatest Mystery (Reprinted in paperback (2005)) Daniel Berg (2000). Bermuda Shipwrecks. Adi-Kent Thomas Jefferey (1975). The Bermuda Triangle. http://www.history.navy.mil/faqs/faq8-1.htm. (June 1974) http://www.unmuseum.org/triangle.htm (1995) Reflection I chose this particular topic on the Bermuda Triangle because I have heard many things about this triangular area. I figured if I did a project on it, I could find out myself and real facts instead of what people think. My family and I have always been interested in learning what the Triangle was and now I will be sure to inform them on what I have learned. I chose to make a map of where the Bermuda Triangle was located because I think people should known instead of trying to figure it out in their head. The visual has helped me also, so I am not trying to picture what it looks like. The three most important things I learned while doing this project was what occurred during the disappearance of Flight 19, Lawrence David Kusches opinion on the incidents, and last, how ships and aircrafts might sink within the Triangle. I never knew anything like what happened to Flight 19 could happen like that and how they could disappear and never be seen again, it amazes me. Kusches opinion on the incidents is that, it is all just a mystery that will never be solved. Finally, I would have never thought ships and aircrafts would able to sink even when flying, but I believe everything is possible. My Mom helped me out with this project, but knowing my Mom, she helps me out with everything and I love her for that. Most of the time, I worked on it myself and my Mom just helped me out with the final draft and the rough draft. I feel no body really influenced me throughout this project, maybe Kusche because he trully did hard work and I respect people who work hard. I do not think anyone will be affected by this project but I am sure they will love to here all the information I have gathered up. I can share this new information all around the community! Especially in my school, I know some people who want to know what the Triangle is all about and what really happens within it. Now, I have the answer. It is a mystery. I will use this information throughout the rest of my high school years and even maybe throughout college. The topic will probably get brought up and I will know a lot more then any body else. There is not three ways my perspective on life has changed from the information I learned but there is one way. To cherish every moment your living and to appreciate every body you have because you never know what the future holds and when people can just disappear. I believe that I could have done a few things different but not a lot. I could have organized my things better to where I would not have lost a lot of my notes but I dealt with it and continued my project. I think I could have managed my time better and maybe gotten the project done a little more faster. But, with all my hard work, I feel like I accomplished something! . CHECKLIST The outline The introduction states the main topic or idea of the outline, and the conclusion summarizes it. Each sub-topic describes the main idea for a paragraph. Supporting information and details for a sub-topic are listed under the sub-topic with each piece of information listed separately. When supporting information is listed under a sub-topic, there are at least two pieces of information listed. If there is only one piece of information to support a sub-topic, the information is included in the sub-topic. The report The report follows the organization of the outline. Each paragraph in the report matches a sub-topic in the outline, and presents the information and details listed under the sub-topic. Each paragraph includes a topic sentence that summarizes the main idea of the paragraph. Every sentence begins with a capital letter. Every sentence ends with a period, question mark, or exclamation mark. All words are spelled correctly. There are no missing words.

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S GAAP in relation to intangible assets 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and global users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. A number of differences continue to remain in the accounting treatment of intangible assets. Intangibles have been defined in various ways. Essentially they comprise of assets that do not have physical presence and are represented by items like goodwill, brands and patents. These assets do not have shape but do have values; which again are sometimes indeterminate but often capable of estimation. They need to be under the direct control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the company. A strong legal right that can lead to future financial gain is a good example of an intangible asset whose valuation is quite indeterminate but nevertheless provides security and the potential for financial gain to an organisation. The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of goodwill and research and development costs, and lead to specific differences in the final preparation of financial statements. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting: A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and critical assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired companies in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP. The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In most acquisitions the amount of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considera bly and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and reasonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquireeà ¢Ã¢â€š ¬Ã¢â€ž ¢s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account. Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for impairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangible Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. Treatment of Research and Development Costs and Brands Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Bibliography Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdf FASB: Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.org IFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA