Balance sheet Essay Example | Topics and Well Written Essays - 2500 words

Balance sheet - Essay Example Balance sheets are generally prepared by a company at the end of its financial year. The balance sheets are presented in either horizontal or in vertical form. All the items present in the balance sheet of a company are discussed in details in this study. The dual aspect of balance sheet and the application of balance sheet have also been mentioned in this study. The users of balance sheets include the company managers to help them in analysing the financial conditions of the company, the investors and shareholders to help them in their decision making process regarding investment in the organisation and all other stakeholders of the company. With the increasing trend of globalisation most of the companies are trying to explore business opportunities in different parts of the world. As a result of this they need to comply with the regulatory requirements of different nations of the world. However with the advent of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), the accounting practices followed in different nations are converging to make the financial statements including balance sheets more comparable in nature. A comparison between the balance sheet formats followed by companies in US and UK has been discussed in this study. 2. Balance Sheet Items All the items of a balance sheet fall under two broad headings, namely â€Å"Assets† and â€Å"Liabilities†. The items falling under the categories of assets and liabilities have been discussed below: 2.1 Assets Assets which are possessed by a business concern are categorised into two types, namely, current assets and fixed assets. Fixed assets are considered to be the long term assets of the company and current assets are considered to be the short term assets of the company. All these assets of the company are valued and represented in the balance sheet of the company at its book value or historical costs of those assets that is the costs of the asset s when it was first bought by the company. This is known as the historic cost convention (Horner, 2012, p. 42). However, as an exception to this convention or rule, some of the assets like the buildings possessed by the company are re-valued at its market price and then represented in its balance sheet. Sometimes, assets like goodwill generated internally by the company, including the values o different kinds of brands acquired by the company over a period of time are not included in its balance sheet. It is so because of the difficulty in accurately measuring the value of these kinds of assets. Let us now discuss in details about the assets of a company. 2.1.1 Fixed Assets Long term assets or fixed assets possessed by a company are sometimes referred to as non-current assets of the company. Fixed assets generally comprises of those assets of the company which are utilized by it for conducting its various business activities and are there with the company for a long period of time. They are not meant for resale by the organisation. The fixed assets of the company help it to generate sales or revenues through its business processes over a long period of time. Generally the fixed assets are required to be depreciated along its lifetime (Stittle, & Wearing, 2008, p. 60). Fixed assets of an organisation can further be grouped together into three different categories. They are: a) Tangible

High School Education Essay Example for Free

High School Education Essay Education is perhaps the most important endeavor a person can attempt in their life. Studies show those who have a post high school degree of some kind will earn considerably more during their working years than those who don’t. Therefore the many young adults who don’t have a high school degree will be crippled in becoming successful in our workforce. In today’s society this has become a major problem in creating a better country as a whole. The ‘hard times’ that many people may have could be prevented by more preparation and education for the future simply because more education leads to greater success. Our schooling system needs to be confronted in providing a better education so that our children will bloom and create a better, more intelligent nation than today. Dropping out of high school puts people in a extenuating circumstance for the rest of their life. Without a high school education it basically cripples you in achieving success for yourself in the future. This widespread of dropouts and failures not only effects themselves but also the world around them by decreasing economic growth. â€Å"Conclusions shows that economic growth is directly related to education in each country. Investing in education rapidly grows economies and raises the average level of employment. † (Breton) Though many classes may seem inapplicable to the work force or a future career, there are skills developed such as group work, critical thinking, and exposure to disciplines that one would not otherwise study offers the potential for personal growth not found in everyday life and experience. This personal growth that is developed only through school proves that everyone must have a high school education. To create a better workforce and way of life I propose to enact federal policies and requirements for our schooling system. These policies would include more financial aid, and imply less inflexibility for high school students. â€Å"The federal role in education is limited. Because of the Tenth amendment, most education policy is decided at the state and local levels. † (Policy Overview) Changing from state to federal would be the first part of my solution. With the change in rule there would also be the policies enacted to ensure a better education. More financial aid would go to the school and students to provide a better education. From this financial you can expect higher teacher salaries, more teaching jobs, and a better learning environment. Implying less inflexibility for high school students could be many things. One would be having no states test to graduate, and instead have comprehensive exams by the school to test the knowledge and skills of their students. Also have the school to use teachers and counselors to be more involved in each students life for the struggles they may be having concerning necessities and school. Our high school education system is clearing not working and needs to be refined. The amount of people being able graduate needs to improve so that our nation as a whole can grow. By using my solution to this problem you can see a much better education system. The State role would be changed, and there would be a completely different education system to ensure everyone people graduate from high school. There would be no student failures, and dropouts from the policies enacted by a federal not state rule. From this you can see higher graduation rates leading to more economic growth for our country. â€Å"America found its growth hormone after the Second World War in the incredible educational success of the GI Bill. †(Bencini) Studies in education have proven that more education and reform leads to economic success and growth. My proposal to this problem would reform and create our society better as a whole, and make a more intelligent or sufficient world than today. Education is perhaps the most important endeavor a person can attempt, and dropping out of high school puts people in a extenuating circumstance for the rest of their life. This leads to less economic growth and higher unemployment rates that deprave our economy. To create a better workforce and way of life I propose to enact federal policies and requirements for our schooling system. This include more financial aid, and more inflexibility towards our school systems. We need to call for our politicians to improve our schooling system because the cause and effects of students not completing school leads to failure and less success. From more education leads to greater success so the key role in our nations future is our youths education. Works Cited

Case Report of Secondary Narcolepsy

Case Report of Secondary Narcolepsy Title of the article: â€Å" Case Report of Secondary Narcolepsy presenting as self-inflicted genital injury † Abstract: Primary Narcolepsy is a sleep disorder with classical presentation showing tetrad of excessive daytime sleepiness, cataplexy, sleep paralysis, and Hypnogogic hallucinations. Some conditions that result in secondary narcolepsy include traumatic brain injury, tumors, and stroke. [1] A rare case of secondary narcolepsy was seen in a patient with self-inflicted genital injury. A 30 year old male was referred to Psychiatry from Surgery for a self-inflicted incised wound on hydrocoele. Since last 1 year, he had multiple episodes of 1. Sudden falls while working 2. Sleep during daytime often at unusual places 3. Periods of unresponsiveness during which he was aware but unable to move. During hospital stay, daytime somnolence, sleep paralysis and cataplexy were noted several times, but hallucinations were not consistently reported. Based on DSM-IV-TR Narcolepsy was diagnosed. Possible reasons for genital injury were 1. To remove fluid from swelling 2. Under sleep paralysis 3. Under Hypnogogic hallucinations. Patients EEG was normal. MRI brain showed Gliosis at cervico-medullary junction.MRI spine was advised to examine the cervico-vertebral junction but patient was lost to follow-up. But from history and investigations, it was concluded that he had secondary narcolep sy due to traumatic brain injury. Narcolepsy typically begins in the 2nd and 3rd decades of life and negatively impacts the quality of life of affected patients. Diagnosis relies on patient history and objective data gathered from polysomnography and multiple sleep latency testing. Treatment focuses on symptom relief through medication, education, and behavioural modification. Key-words: Cataplexy; Narcolepsy; Polysomnography; Self inflicted injury, Key Messages [D1]:Secondary narcolepsy is rare and sometimes can be missed to diagnose. Such rare presentation of secondary narcolepsy helps in diagnosing other cases of self-inflicting injuries. Introduction:[D2] Narcolepsy is neither a type of epilepsy nor a psychogenic disturbance. It is an abnormality of the sleep mechanisms specifically, REM-inhibiting mechanisms and it has been studied in dogs, sheep, and humans. Narcolepsy can occur at any age, but it most frequently begins in adolescence or young adulthood, generally before the age of 30. The disorder either progresses slowly or reaches a plateau that is maintained throughout life.[2]. The prevalence of narcolepsy varies across countries and with different ethnic groups, and so the exact prevalence is not known. Prevalence estimates have been reported to be between 168 and 799 per 100,000 in most studies, although Japanese studies have indicated a higher prevalence of 1600 per 100,000.[2,3]. There are no genetic tests current ly available for clinical use to make a positive diagnosis of narcolepsy. Genetic testing may correlate best to narcolepsy when there is already clear cataplexy.[4]. Supporting the evidence for an environmental influence is the fact that the disease is not apparent at birth, but instead commonly has its onset during the second decade of life. Additionally, there are apparent precipitating factors such as head trauma, infection, and changes in sleep-waking habits that have been identified in some cases.[6] Chronic, daytime sleepiness is a major, disabling symptom for many patients with traumatic brain injury (TBI), but thus far, its aetiology is not well understood. Extensive loss of the hypothalamic neurons that produce the wake-promoting neuropeptide hypocretin (orexin) causes the severe sleepiness of narcolepsy, and partial loss of these cells may contribute to the sleepiness of Parkinson disease and other disorders. One study has found that the number of hypocretin neurons is significantly reduced in patients with severe TBI. This observation highlights the often overlooked hypothalamic injury in TBI and provides new insights into the causes o f chronic sleepiness in patients with TBI.[7] Amphetamine usage has been associated with addiction, psychosis and self-injurious behaviour. There are reports on two patients who severely and repeatedly mutilated their own genitalia while intoxicated on amphetamines and consider possible diagnostic aetiologies.[8] Genital mutilation is common in males compared to females.[9] But narcolepsy presenting as self inflicted genital injury has not been reported so far. That is why this is a rare case. Case History[D3]: A case of secondary narcolepsy was seen in a patient presenting as self-inflicted genital injury. A 30 year old Hindi speaking illiterate male was referred to Psychiatry from Surgery for a self-inflicted incised wound on hydrocele. After primary wound closure at surgical side, patient was taken transfer to Psychiatry for detailed assessment. When detailed history was obtained from patients elder brother and father, it was found that since last 1 year, he had multiple episodes of sudden falls while working at kitchen as he was a cook. He used to sleep during daytime often at unusual places like in the courtyard, once over the road and sometimes in bathroom. Patient also had periods of unresponsiveness during which he was aware but unable to move himself even on painful stimulation. During hospital stay, daytime somnolence, sleep paralysis and cataplexy were noted several times, but hallucinations were not consistently reported. Based on DSM-IV-TR Narcolepsy was diagn osed. Possible reasons for genital injury were 1. To remove fluid from swelling 2. Under sleep paralysis 3. Under Hypnogogic hallucinations. Patients EEG was normal. MRI brain showed Gliosis at cervico-medullary junction.MRI spine advised to examine the cervico-vertebral junction but patient was lost to follow-up. But from history and investigations, it was concluded that he had secondary narcolepsy due to traumatic brain injury Discussion: Narcolepsy is a condition characterized by excessive sleepiness, as well as auxiliary symptoms that represent the intrusion of aspects of REM sleep into the wakingstate. The sleep attacks of narcolepsy represent episodes of irresistible sleepiness, leading to perhaps 10 to 20 minutes of sleep, after which the patient feels refreshed, at least briefly. They can occur at inappropriate times (e.g., while eating, talking, or driving and during sex). The REM sleep includes Hypnogogic and Hypnopompic hallucinations, cataplexy, and sleep paralysis. The appearance of REM sleep within 10 minutes of sleep onset (sleep-onset REM periods) is also considered evidence of narcolepsy. The disorder can be dangerous because it can lead to automobile and industrial accidents. Other symptoms include Hypnogogic or Hypnopompic hallucinations, which are vivid perceptual experiences, either auditory or visual, occurring at sleep onset or on awakening. Patients are often momentarily frightened, but within a minute or two they return to an entirely normal frame of mind and are aware that nothing was actually there. Here patient had symptoms of narcolepsy after head injury and patient himself injured his scrotum with sharp blade for which he had no clear memory and there was no history suggestive of epilepsy so diagnosis of secondary narcolepsy presenting as self-inflicted genital injury was considered.In this case, patient showed clinical features of narcolepsy as diagnosed by DSM- IV which was secondary type as there was history of multiple falls and MRI brain showed gliosis. But in this case, unusual presentation was genital self-inflicted injury. Possible reasons for genital injury are: Automatic behavior. Acting on Hypnogogic/Hypnopompic hallucinations. Due to impaired cognitive function/ judgment due to long-standing Narcolepsy. No cure exists for narcolepsy, but symptom management is possible. A regimen of forced naps at a regular time of day occasionally helps patients with narcolepsy and, in some cases, the regimen alone, without medication, can almost cure the condition. When medication is required, stimulants are most commonly used.[10] Although drug therapy is the treatment of choice, the overall therapeutic approach should include scheduled naps, lifestyle adjustment, psychological counselling, drug holidays to reduce tolerance, and careful monitoring of drug refills, general health, and cardiac status. References[D4]: 1. Narcolepsy: Clinical features, co-morbidities treatment Jeremy Peacock Ruth M. Benca Indian J Med Res 131, pp 338-349: 2010 2. Longstreth WT, Jr., Koepsell TD, Ton TG, Hendrickson AF, van Belle G. The epidemiology of narcolepsy. Sleep 2007; 30 : 13-26. 3.Tashiro T, Kanbayashi T, Iijima S, Hishakawa Y. An epidemiological study on prevalence of narcolepsy in Japanese. J Sleep Res 1992; (Suppl 1) : 228. 4. Bourgin P, Zeitzer JM, Mignot E. CSF hypocretin-1 assessment in sleep and neurological disorders. Lancet Neurol 2008; 7 : 649-62 5. Krahn LE, Pankratz VS, Oliver L, Boeve BF et al, Narcoleptic and schizophrenic hallucinations. Implications for differential diagnosis and pathophysiology. Eur J Health Econ. 2002; 3 (Suppl 2) : S94-8. 6. Bourgin P, Zeitzer JM, Mignot E. CSF hypocretin-1 assessment in sleep and neurological disorders. Lancet Neurol 2008; 7 :649-62. 7. Christian R. Baumann MD, Claudio L. Bassetti MD, Philipp O. Valko MD, Johannes Haybaeck MD,et al Loss of hypocretin (orexin) neurons with traumatic brain injury. 8. Joshua A. Israel and Kewchang, Lee Article first published online: Amphetamine usage and genital self-mutilation. 2002 DOI:10.1046/j.1360-0443.2002.00230.x 9. MartinT. ·GattazW.F, Psychiatric Aspects of Male Genital Self-Mutilation.Psychopathology; 24:170–178,1991. 10. synopsis of psychiatry 10th edition Case series of genital mutilation :The Journal of Urology150(4):1143-1146] 1993. [D1]1 Provide appropriate messages of about 35-50 words to be printed in centre box [D2]1 Please include why this case is unique. If it is rare, how rare, how many cases have been reported. [D3]1 Include the tables/charts at appropriate places in the text it self. Do not include images in the text. Mark the point of insertion of images (e.g. Figure 1) along with the legends. Send the images separately as jpeg files (not larger than 100 kb each) [D4]1 Follow the punctuation marks carefully. Do not include unnecessary bibliographic elements such as issue number, month of publication, etc. Include names of six authors followed by et al if there are more than six authors.

Development Of The Submarine :: essays research papers

Development of the Submarine Throughout history, navies have made significant impacts in the technological development of human kind. These impacts range from improvements in metal technologies made while perfecting the cannon to the advent of cybernetics, which allowed more precise targeting of weaponry. One of the more sophisticated developments in naval history has been the invention of the submarine. The submarine was born in 1620 as a leather-covered rowboat built by Cornelius Drebbel. After Robert Fulton came up with a more modern prototype in 1800, the military advantages of a nearly invisible warship were quickly divined. However, they remained unrealized for quite a while. Although Fulton probably foresaw that his invention would be used for war, he hardly could have envisioned it launching projectiles with the capability to level entire countries. However, after a series of innovations in nuclear missile and submarine designs, the submarine-launched ballistic missile has become an integral part of our naval weapons arsenal.   Ã‚  Ã‚  Ã‚  Ã‚  To understand the need for the development of nuclear missile submarines, there is a need to examine the political climate of the world in the era after World War II. The realignment of the superpowers after the war resulted in a unique situation. The two major naval powers of the day, Great Britain and the United States, were now allied against the greatest land power in history in the Soviet Union. In the period from 1955 to 1965, the advantage was heavily in favor of the U.S. As the United States had developed the atomic and hydrogen bombs first, they obviously gained a head start which developed into a decisive nuclear advantage. This advantage acted as an effective deterrent to any Soviet movement into Western Europe. However, as the Soviet nuclear arsenal expanded (mostly during the Kennedy administration), it became necessary to effect a balance in the area of conventional warfare or to make more inroads in nuclear weapons development. Before this could be accomplished, however, advancements in submarine technology had to made as well.   Ã‚  Ã‚  Ã‚  Ã‚  The submarines of World War II, although effective in their roles, were rather primitive. A noisy, slow, shallow-diving sub would hardly be a capable missile submarine as it could be easily detected and destroyed. Even so, before the end of the war, there were intelligence reports in America that the German Navy had developed a U-boat capable of towing or carrying V-2 rockets to launch sites near the U.S. east coast. Although these reports turned out to be false, the Germans had been developing a type of submersible barge to tow V-2s. This scare prompted the American development of ballistic missile submarines.

Teaching Assistant Level 3, Assignment 1

Question 3: Make a list of the things expected from you as part of your role in supporting an individual or group of pupils. ensure resources are available in order to support the targeted children carry out speaking and listening observations of the whole class or targeted children check and record the work completed by the children ncourage children to correct their own mistakes and provide encouragement once done assist children to catch up on any missed work support children to aid their understanding and answering questions guide and support children through reading and by explaining texts and worksheets set out and put away equipment Question 4: Think about your role and responsibilities as a teaching assistant. List examples of your own general and specific tasks. ake a pro-active role and use own initiative in the classroom encourage and support children in making decisions about their own learning by providing appropriate levels of assistance for individual children provide challenges to support independent learning by encouraging children to review their own learning abilities and support areas of possible development lead specific activities set out by the teacher for children with special needs observe children and make necessary changes to tasks and activities specifically for Special Education Needs children in order for them to successfully achieve and meet needs support children with behavioural difficulties to remain on track and also children with low levels of concentration by re-explaining tasks or worksheets assist children with organisational problems to become more structured to help them begin their work quickly and understand the value of basic logic help with reading, spelling, phonic and memory tests record children’s achievements and be prepared to feedback to parents as and hen required report back to the teacher as required to maintain best possible performance Question 5: Briefly describe the role of the teaching assistant in relation to the teacher. The Teaching Assistant role is to assist the teacher by supporting children during the teaching of the curriculum. Teaching Assistants work with the teacher to support children learning within the whole class or they work on their own to support the learning of individuals or small groups of children. Utmost is to ensure the Teacher can work fluently and efficiently because the teaching assistant has all tactical and practical elements of class exercises well managed and under control.

magna carta essays

magna carta essays In this edition of politics we will take a look at one of the most influential documents in history, this document is known as the Magna Carta. We shall look at its importance and what exactly it means. changes some good, some bad our nation has been desecrated by the black death, crusades have struck our country, and our king has unlawfully ruling our country for some time The magna Carta was written to limit the of the king and to obtain our natural rights. The Magna Carta became known as one of the first documents to ever reduce the power of a king. Without boundaries, a ruler will abuse his power over the people. So in order for a ruler to govern a nation correctly he must have laws and boundaries to follow. The Magna Carta was the first document to start a lawful monarchy in England. The need for this document was because King John had taxed, mis-governed and neglected the peoples rights until the barons, particularly Stephan hangton, forced him to sign the Magna Carta on June 15,1215. The Magna Carta contained sixty-three articles covering many topics such as the rights and liberties of the church, financial concerns, royal courts and the treasury, the sharing of power between the king and barons, and the kings relationship with his subjects. The Magna Carta stated We have also granted to all free men of our realm, on the part of ourselves and our heirs forever; all the subjoined liberties, to have and to hold, to them and to the heirs, from us and from our heirs. This article said that people have the right to liberty at all times and the king nor any other person could take that right away. The Magna Carta also handled with the court and justice system. It declared To none will we sell, to none deny or delay, right or justice. This article says that every man wil ...