Coalition Chemistry Essays - Biology, Chemistry, Membrane Biology

Coalition Chemistry Coalition Chemistry 1. a) Bulk movement is the overall movement of a fluid. The molecules all move in the same direction. Diffusion however is the random movement of molecules which usually results in a fairly even distribution. In other words the movement is not guaranteed to move in one direction but the probability that it will move in the lower gradient is greater. Osmosis is similar to diffusion but is differentiated by the membrane's behavior. The cell membrane does allow water to move from higher to lower concentrations but does not allow solutes do that. b) Water potential is the capacity of water to move to a from a region where there is high water potential to low water potential. This action happens without the affect of outside forces. When outside actions due occur and they give water a high potential energy than the water will move to the region where less potential energy is. Hydrostatic pressure is the pressure required to stop water the movement of water. This is a method of measurement. The osmotic potential is the measure of tendency of water to move through a membrane which contains a solution. This occurs when a cell does not allow a hypertonic solution to leave the cell membrane. The cell begins to increase with water but the cell membrane can not release the solution and thus the water potential within the cell increases. This causes the water to no longer enter the cell. c) Hypotonic is less solute to a certain amount of water. Hypertonic is more solute to a certain amount of water. Isotonic is the equal amount of solutes in two different solutions. d) Endocytosis is the inward bulge causes by incoming molecules. Exocytosis is the expelling of a material outside a cell. e) Phagocytosis is the process where the cell obtains solid matter. This is different from the pinocytosis where the cell obtains liquid matter. These both are endocytic processes. Receptor-mediated endocytosis is the process where there are interactions between a material and receptor sites on the cell. In this process the cell accepts the material if it matches with the receptor sites. f) Coated pits are areas which peripheral proteins indent the membrane. This is where the vesicles for certain materials are formed. The vesicle which is formed is called the coated vesicle. g) Plasmodesmata are the links which hold two adjacent cells together. Gap junctions are the channels which allow materials to flow between cells. 2. The concentration gradient is the difference in the density of a material from one region to another region. The concentration gradient affects diffusion by allowing the substance to flow from high concentration to low concentration. The concentration gradient affects osmosis by the same manner it does in diffusion. The cell does not allow the solution to exit the cell when water is entering. This keeps the solution in the cell making the concentration high and thus no further penetration of water. 4. Diffusion is more rapid in gases because they are less dense than liquids. They repel each other more resulting in faster diffusion. Diffusion is greater at higher temperatures because of the greater kinetic energy among the molecules. They push each other more making them less dense. 5. The concentration of the solute is 1%. This happens because a 1% sugar solution is isotonic with that of the 1% sugar solution in the tubes. The 2% sugar solution was increased because the substance was hypertonic. The membrane did not allow the hypertonic solution to exit because the pressure from the hypotonic solution was forcing water in. This later reached an equilibrium when the hypertonic solution was gaining water potential and the water stopped rising. The vice versa happened in the distilled water solution.

Johnny Cash Biography Essay Example

Johnny Cash Biography Essay Example Johnny Cash Biography Paper Johnny Cash Biography Paper Johnny Cash was born in Kingsland, Arkansas on February 26, 1932. Johnny cash was named john R cash and was one of sic kids in his family. His mothers name was Carrie Rivers cash and his fathers name was Ray Cash. Johnny Cash was moved to Dyess Colony in the Northern part of Arkansas when his father took over a farm there. The family farmed around 20 acres of different crops and Johnny worked along the sides of his other siblings in the fields. Growing up in a southern family Johnny was raised in a Christian family. Johnny was first introduced to music by the every day sound of his mothers singing folk songs and hymns. Along with that Johnny also heard hymns sang by people working in the railroad yard near by. Hearing these types of music influenced young Cash and he absorbed it all. The influence of these songs would later show in Johnny’s life when he would draw from it to write the songs â€Å"Five Feet High and Risin† and â€Å"look at them beans†. Cash would stay in Dyess Colony until he set off for Detroit after he graduated high school to look for work in 1950. He found a job in Pontiac Michigan working at an automotive plant. That didn’t last long and then Cash went to basic training in Texas after he joined the Air Force. During Johnny cash’s time in the service he met his first wife Vivian Liberto. When he was shipped to Landsberg Germany he organized what would be his first band named the Landsberg Barbarians. After being discharged from the army in 1954 Cash moved to Memphis and got married. He worked a few different jobs while trying to get into the music industry. Cash went to Sun Records and auditioned as a solo artist for Sam Phillips. Cash wanted to sing gospel music but Phillips crossed that Idea out immediately. At Sun Records along with Cash were the other members of his group, the Tennessee Three. The guitarist was Luther Perkins, Marshall Grant played Bass and Red Kernodle played the pedal steel guitar. Cash released the song â€Å"Hey Porter† for the first song on his label but it failed to even make the charts. The next elease from Sun Records was a different story, â€Å"Cry, Cry, Cry† made it in the top 20, reaching No. 14. Later on the song â€Å"So Doggone Lonsome† along with â€Å"Folsome Prison Blues† made it to the top 10. All of these songs were nothing compared to Cash’s best song of his career â€Å"I Walk the Line† hitting the number one spot on the charts for 43 weeks, and sold over 2 million copies. Cash began touring, and had up to 300 shows a year, and it was taking a toll on his life. His marriage began to struggle, resulting in a divorce and cash began to use drugs. His use of narcotics became a necessity to keep up with the fast pace life he was living. In the mid 1960’s this began to impact his career. Eventually Cash overcame his addiction but only with the help of his soon to be wife June Carter who was also a singing partner. Cashes career was back on track and at the top of his game. Cash did two live recordings, one at Folsom Prison and another one at San Quetin, both of which went Gold. A lot of awards followed and Cash got the Country Music Entertainer of the Year along with Male Vocalist in 1969.

Theories of Motivation Essay Example | Topics and Well Written Essays - 250 words - 1

Theories of Motivation - Essay Example Locke goal setting theory involves dealing with specific, measurable, realistic and time bound objectives. The goal setting theory works on the principle that, for efficient performance, the individuals in the group must have a common goal to reach, and are explicitly stated. Goals are clear motivation that set standards for personal satisfaction. To achieve the goal, one must be able to set success and meet work challenges that are measurable. Equity theory explains the relation satisfaction in terms of perception of fairness distribution of resources. The concept of Locke can be incorporated into vroom’s theory this way; the Locke theory rotates on the principle of goal setting and working towards achieving the goal. It can be related to expectancy theory in that the employee must have some particular behaviour in the company to achieve the uttermost results that lead to a reward. It explains the motivation of the employee in achieving goals as a form of motivation. In relating Adams theory to expectancy theory; Adams theory explains the satisfaction of an employee, in which an employee will work or behave in certain ways to earn the equal treatment with other colleagues. The fairness leads to voluntary hard work that yield best

DCPS_ Short essay answers Example | Topics and Well Written Essays - 1750 words

DCPS_ Short answers - Essay Example Adult learners have a myriad of needs that have to be met in the learning process. It is, therefore, the responsibility of the educator to structure the learning environment in such a way that the learners will find it trouble-free to accomplish the aims and objectives of learning. According to Wagner, adult learning has to integrate the hard work of both the adult learners and the educators. Collaborative efforts between the two parties have been credited for its ability to create retention in the adult learners, an aspect that reduces the adults to a change- referred to as learning. To achieve the goals of learning in the learning setting, it is only possible, with an inclusion of the strategies of goal achievement. First, the ability of the learners to achieve their goals and objectives, allowing the learners set their own goals has been beneficial. Giving the learners an opportunity to set their own goals allows them to be part of the learning process. The adult learners are also in a better position to deal with barriers in the learning process that relate to overestimation and underestimation of their abilities to perform. With the learners being part of the learning process, the educators have an easier time in handling the adult learners. Secondly, continuous and consistent monitoring of the goals and objectives set by the learners is yet another strategy that has seen the attainance of goals by the adult learners.... Collaborative efforts between the two parties have been credited for its ability to create retention in the adult learners, an aspect that reduces the adults to a change- referred to as learning. To achieve the goals of learning in the learning setting, it is only possible, with an inclusion of the strategies of goal achievement. First, the ability of the learners to achieve their goals and objectives, allowing the learners set their own goals has been beneficial. Giving the learners an opportunity to set their own goals allows them to be part of the learning process. The adult learners are also in a better position to deal with barriers in the learning process that relate to overestimation and underestimation of their abilities to perform. With the learners being part of the learning process, the educators have an easier time in handling the adult learners. Secondly, continuous and consistent monitoring of the goals and objectives set by the learners is yet another strategy that has seen the attainance of goals by the adult learners. This is an interpretation of the fact that the educators must always be there to help the learners reflect on their abilities, and help them design the best approach towards attaining their goals and objectives. On another point of view, this allows the educators design the instructional programs in such a way that they will be directed towards attaining the goals and objectives of the learners. The goals set by the learners are indeed, the foundation in which the instruction should be formulated; thus, implementation of the teaching objectives. Soricone, Comings & Parrella (2000) indicate that, retention in the adult learning can only be successful if the

Trigger Paper Essay Example | Topics and Well Written Essays - 250 words

Trigger Paper - Essay Example Goodson (2011) indicates that in order for a business to keep its customers loyal, it must be transparent and build relationships with customers. Apple is forced to change its branding strategies in marketing and also develop a presence in social media in order to be more interactive with customers so that they will remain devoted and trusting buyers. This requires planning, reorganization of marketing personnel in operations, and also financial investment to provide transparency and maintain customer relationships. Business Week (2007, p.1) reinforces that Apple â€Å"has gone out of its way† to establish brand loyalty since much of its sales revenues come from repeat buyers. When customers now have the ability to provide negative publicity through blogs and social discussion online, the business must be responsive to gain positive product feedback and ensure its reputation. This involves being more adaptable and providing support staff in social media as a long-term strategic plan, a labor-intensive and cost-adding effort to satisfy a new type of evolving consumer

Policing Human Trafficking: Issues

Policing Human Trafficking: Issues Written for the Home Office Challenges of policing sex trafficking Sex Trafficking is a hidden and very complex crime. On this account, the lack of awareness, knowledge and a legal definition about this crime makes, policing sex trafficking, a challenge. This briefing paper will approach the issues encountered when policing sex trafficking in the United Kingdom. Special points of interest Effectiveness of the National Referral Mechanism Support victims effectively UK Border Agency backlog Lack of authorized agencies Lack of awareness and knowledge Care for child victims Inside this issue The National Referral Mechanism Recovery Time The UK Border Agency backlog First Responders Identify victims Legislation Accommodation for Child Victims Definition of Human Trafficking According to the Palermo Protocol, the definition of human trafficking is: ‘the recruitment, transportation, transfer, harbouring or receipt of persons, by means of the threat or use of force or other forms of coercion, of abduction, of fraud, of deception, of the abuse of power, or a position of vulnerability, or the giving or receiving of payments or benefits to achieve the consent of a person having control over another person, for the purpose of exploitation. Exploitation shall include, at a minimum, the exploitation of the prostitution of others or other forms of sexual exploitation, forced labour or services, slavery or practices similar to slavery, servitude or the removal or organs’ (Palermo Protocol, 2011) There are three main elements to define Human Trafficking. The movement which is the transportation or recruitment of persons, the control which reflects the coercion, use of force, threat or payment method to control a person, and the purpose thins being the exploitation of a person through forced labour, the removal of organs, slavery and sexual exploitation.(UKHTC, 2013) Human trafficking is often seen as an international cross-border, but it can also exist human trafficking within your own country. (UKHTC, 2013) The National Referral Mechanism Recovery Time The National Referral Mechanism (NRM) purpose is to identify victims of trafficking and give them protection and assistance. To be engage in the NRM process, the potential victims of trafficking will generally have to be identified by the front line practitioners or First Responders such as the police force or the UK Agency Border, etc. (UKHTC, 2013) When a potential victim of trafficking is referred to the NRM by an authorised agency, the Competent Authorities – UK Human Trafficking Centre (UKHTC) or UK Border Agency (UKBA) – has to make a ‘reasonable grounds’ decision, which is decide whether a person is a victim of trafficking even if they cannot prove it in only up to five days. (UKHTC, 2013) If the decision is positive, the potential victim of trafficking will be granted a period of 45 days to recover from the traumatic events and reflect upon decisions such as whether co-operate with the police, go home, etc. (UKHTC, 2013) Several studies have identified the serious and complex mental health needs of victims of human trafficking. Victims of sex trafficking have often experienced, or confronted with events that included actual or threatened death or serious injury (Clawson, et al, 2008). According the American Psychiatric Association (APA), the victim’s response to these events involves fear and feelings of withdrawn. The APA considers these reactions and exposure to trauma, two of the main criteria for post-traumatic stress disorder (PSTD). Table 1 shows the percentage of trafficked women with these symptoms. For an official diagnosis take place, the symptoms must to persist for over a month. PTSD usually presents itself within the first three months after a traumatic event and in about half of victims, a complete recovery take place within three months (American Psychiatric Association, 2005). The UK Border Agency backlog The aims of the UKBA are the law enforcement in order to protect the national interests, protecting the UK’s border, solving crimes such as immigration, smuggling and border tax fraud, and executing fast and fair decisions. (UKBA, 2013) If a potential victim of human trafficking has an unclear immigration status the victim will be referred to the Competent Authorities in the UKBA. These Competent Authorities in the UKBA work mainly with asylum issues. Since asylum and human trafficking cases are dealt in different ways and have different processes, these two roles could create a backlog of work contradicting their duty of executing fast and fair decisions. (Victims of Human Trafficking – guidance for frontline staff, 2013) In evidence to the Centre for Social Justice, a Competent Authority of the UKBA stated that ‘It’s difficult if you’re working on asylum cases to get the other work done†¦you’re constantly interrupted.’ (2013, p.78) ‘It’s difficult if you’re working on asylum cases to get the other work  done†¦you’re constantly interrupted.’ (Centre for Social Justice, 2013) The statistics show that the UKBA in 2012 had 33,900 backlog asylum cases and 7,000 backlog immigration cases that it needs to be concluded. Table 2 shows the asylum and immigration backlog casework. Many people have waited many years to know the result of their applications. The number of asylum seekers waiting for a decision for more than six months is 53% and the 3% is the number of cases that were concluded within a year. Table 3 shows the number of dependent applicants waiting more than 6 months for an initial decision. (Parliament, 2013) First Responders All the agencies and organisations that are more likely to encounter victims of trafficking are considered the First Responders. Therefore, they are authorized agencies to refer the victims of trafficking to the NRM. The NRM was introduced in 2009 and since that, the number of authorized agencies or First Responders increased. (SOCA, 2013) Chris Good, a former Youth Offending Team Senior Practitioner of Ashfield in evidence for the Centre for Social Justice stated ‘No-one in the community completes a NRM referral ahead of remand, hence the YOT have had to do it despite being officially unable to.’(2013, p.72) The Young Offender Institutions (YOIs) have identified a number of young people within their institutions, who were not referred to the NRM and with characteristics of a victim of trafficking. The problem is that the YOIs are not authorized to refer these victims to the NRM. (The Centre for Social Justice, 2013) ‘No-one in the community completes a NRM referral ahead of remand, hence the YOT have had to do it despite being officially unable to.’ (Chris Good, former YOT Senior) Identify victims In the UK, the identification of a victim of trafficking is based on two approaches: one is based on having sufficient evidence for prosecuting the crime of traffic of human beings, and another is under the NRM. The Home Office provides a set of guidelines on how to identify victims of trafficking, but there are no formal training given to the authorities indicating what issues they must look for. (GRETA, 2012) The Minister of Immigration is who deal with the human trafficking. This could influence the misperception of what human trafficking is. However, there is evidence suggesting that even police officers have a lack of knowledge and awareness related to crimes of sex trafficking. In evidence for the Centre for Social Justice, the Deputy Chief Constable of Sussex Police stated ‘One girl escaped from a brothel and went to a police station to tell that she had been trafficked. She had no passport. Under these circumstances, we choose to arrest her for being and illegal immigrant.’ (2013, p.84) ‘One girl escaped from a brothel and went to a police station to tell that she had been trafficked. She had no passport. Under these circumstances, we choose to arrest her for being and illegal immigrant.’ Giles York, Deputy Chief Constable In 1997, the Global Alliance Against Trafficking in Women (GAATW), after conducted a research into trafficking of women, affirmed that collect evidence on crimes of women trafficking was almost impossible due to a lack of a consistent and precise definition of women trafficking and the criminal nature of prostitution. (Doezema, 2000) Generally speaking, the adversarial system existent in the UK states that a person is innocent until proven guilty. (Davies, et al., 2010) Taking this into account, having the knowledge of how to identify a victim of human trafficking is essential to support, assist and combat crimes of human trafficking. (Hope for Justice, 2013) Legislation The Sexual Offences Act 2003 under the sections 57, 58 and 59 define the trafficking for sexual exploitation a crime when, an individual traffick a person into the UK (Section 57), an individual traffick a person within the UK (Section 58) and an individual traffick a person out of the UK (Section 59). (SOCA, 2013) The Asylum and Immigration (Treatment of Claimants, etc.) Act 2004 define a crime for trafficking human beings within the UK if an individual arrange or facilitate the arrival into the UK of a victim, and intend or know that someone else intends, to exploit the victim in the UK or elsewhere. (Crown Prosecution Service, 2013) The fact that the requirement needed to prosecute someone for trafficking within the UK is to prove that the individual was first trafficked into the UK is a barrier for successful prosecutions. Table 2 shows the number of Human Trafficking convictions in England and Wales between 2009 and 2011 on a principle offence basis. (Inter-Departmental Ministerial Group on Human Trafficking, 2012) Accommodation for child victims After a child been identified as a victim of human trafficking they will be referred to an agency with statutory powers for child protection such as the police or the National Society for the Prevention of Cruelty to Children (NSPCC) to provide secure safety to them. Under The Children Act 1989, section 17 the local authority has the duty to safeguard the welfare of children in their area. (Children Act 1989, 2008) The needs of a child will dictate the accommodation given by the local authorities, such as foster care, children’s homes or unsupervised care (hotels or hostels). (CEOP, 2007) Despite the fact that there is little information about on trafficked children going missing from care the APPG for Runaway and Missing Children and Adults and the APPG for Looked After Children and Care Leavers estimates that 60% of potential child victims on care by local authorities go missing and nearly two thirds are never found. (APPG for Runaway and Missing Children and Adults and the APPG for Looked After Children and Care Leavers, 2012) The APPG affirmed that one of the reason for children go missing from the care of their local authorities is ‘that they are groomed so effectively by their traffickers that the children are so terrified of what might happen to them or their families if they break their bond or tell the authorities that they run back to their traffickers.’ (2012, p.13) However, under the section 47 of The Children Act 1989 the local authorities must start an investigation if a child is ‘suffering, or is likely to suffer, significant harm’ (The Children Act 1989, section 47). Although, as it was mentioned previously in this briefing paper, the lack of knowledge by the authorities about human trafficking and, in this particular case, about trafficked children makes the identification and investigation hard to be successful. Psychological treatment for children The accommodation support is not the only failure of the government officers. As it was mentioned previously, the impact of exploitation in victims’ minds is immense and it could take years for a complete recovery. In evidence to the Centre for Social Justice, one foster carer spoke about the lack of available counsellor to support those children in her care. In a certain case, instead of wait so long for a counsellor, the foster carer decided to pay a private one with her own money. (Centre for Social Justice, 2013) The manager of the Children and Adolescent Mental Health Services (CAMHS) said to the Centre for Social Justice that they have so much pressure that the most difficult cases tend to stay behind. (Centre for Social Justice, 2013) Conclusion This briefing paper explored several points where policing human trafficking in the UK is failing and how it could be improved. The need of a more specific definition of human trafficking is an important step to raise awareness and increase knowledge among the public and all the government officers in order to give an effective response to victims of trafficking. Victims of exploitation are very vulnerable persons, and for that reason, First Responders need to have a practical training to understand how to deal with a victim of exploitation. Having specialized government officers at places where there is a large likelihood of finding victims of trafficking is essential. With proper training the officers will increase the chance of prosecute and convict offenders of human trafficking. The law in the UK for human trafficking should be defined in one way and not in several parts thereby creating confusion for those who deal with trafficked victims. Have the knowledge on how to support and take care of child and adults victims of trafficking is essential to prepare them for a new life and to gain ability to prosecute offenders with success. Give psychological support to both adult and children should be well implemented to protect the national interests. Recommendations Define the number of days depending on the intensity of trauma of the victims of trafficking Divide the immigration, asylum and human trafficking cases between different departments within the UK Border Agency Increase the number of agencies with authority to refer victims of trafficking to the National Referral Mechanism The Minister of Immigration should no longer deal with human trafficking cases and pass that administration to Policing and Criminal Justice Minister in the Home Office. Provide more practical training for First Responders Create awareness and sensitize the public and First Responders Make sure that First Responders are aware of what human trafficking is and how to respond to victims of human trafficking. Reinforce policing in after care of children victims of trafficking Supply faster counselling to children References American Secretary for Planning and Evaluation (2010) Evidence-Based Mental Health Treatment for Victims of Human Trafficking. Available at: http://aspe.hhs.gov/hsp/07/humantrafficking/mentalhealth/index.pdf (Accessed: 5 May 2013) APPG (2012) Report from the joint Inquiry into children who go missing from care. Available at: http://www.childrenssociety.org.uk/sites/default/files/tcs/u32/joint_appg_inquiry_-_reportpdf (Accessed: 20 May 2013) Centre for Social Justice (2013) It Happens Here. Centre for Social Justice. Available at: http://www.centreforsocialjustice.org.uk/UserStorage/pdf/Pdf%20reports/CSJ_Slavery_Full_Report_WEB(5).pdf (Accessed: 10 May 2013) CEOP (2007) A Scoping Project on Child Trafficking in the UK. London: Child Exploitation and Online Protection Centre Available at: http://polis.osce.org/library/f/2973/1500/GOV-GBR-RPT-2973-EN-1500 (Accessed: 20 May 2013) Clawson, H. J., Dutch, N. M., and Williamson, E. (2008). National symposium on the health needs of human trafficking: Background document. Washington, DC. Crown Prosecution Service (2013) Human Trafficking and Smuggling. Available at: http://www.cps.gov.uk/legal/h_to_k/human_trafficking_and_smuggling/#a10 (Accessed: 16 May 2013) Davies, M., Croall, H. and Tyrer, J. (2010) Criminal Justice. (4th edn.) Harlow: Longman Doezema, J. (2000). ‘Loose or Lost Women? The Re-emergence of the Myth of White Slavery in Contemporary Discourses of Trafficking in Women.’ Gender Issues 18(1): 23-50. GRETA (2012) Report concerning the implementation of the Council of Europe Convention on Action against Trafficking in Human Beings by the United Kingdom. Strasbourg: Cedex Available at: http://ec.europa.eu/anti-trafficking/download.action;jsessionid=gzYqRMcKJNWh9Tx9Thjv69Cs9mmWpwLvgX38LkPQFG51ssv11Th3!1062222535?nodePath=%2FPublications%2FGRETA_Report+United+Kingdom+2012_en.pdffileName=GRETA_Report+United+Kingdom+2012_en.pdf (Accessed: 10 May 2013) Hope for Justice (2013) Human Trafficking Briefing. Available at: http://hopeforjustice.org.uk/human-trafficking-briefing#human-trafficking-briefing (Accessed: 1 May 2013) Inter-Departmental Ministerial Group (2012) First annual report of the Inter-Departmental Ministerial Group on Human Trafficking. Home Office Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/118116/human-trafficking-report.pdf (Accessed: 20 May 2013) Legislation.gov.uk (2008) Children Act 1989. Available at: http://www.legislation.gov.uk/ukpga/1989/41/contents (Accessed: 20 May 2013) Parliament (2013) The work of the UK Border Agency (July-September 2012). Home Affairs. Available at: http://www.publications.parliament.uk/pa/cm201213/cmselect/cmhaff/792/79205.htm#023 (Accessed: 10 May 2013) SOCA (2013) An Overview of Human Trafficking. Available at: http://www.soca.gov.uk/about-soca/about-the-ukhtc/an-overview-of-human-trafficking (Accessed: 1 May 2013) SOCA (2013) National Referral Mechanism. Available at: http://www.soca.gov.uk/about-soca/about-the-ukhtc/national-referral-mechanism (Accessed: 1 May 2013) SOCA (2013) Sexual Offecences Act 2003. Available at: http://www.soca.gov.uk/about-soca/about-the-ukhtc/relevant-legislation/sexual-offences-act-2003 (Accessed: 1 May 2013) The Palermo Protocol (2011) The Palermo Protocol. Available at: http://www.palermoprotocol.com/general/the-palermo-protocol (Accessed: 1 May 2013) UKBA (2013) Our Organisation. Available at: http://www.ukba.homeoffice.gov.uk/aboutus/organisation/  (Accessed: 5 May 2013) UKBA (2013) Victims of Trafficking – guidance for frontline staff. Home Office. Available at: http://www.ukba.homeoffice.gov.uk/sitecontent/documents/policyandlaw/modernised/cross-cut/protecting-vulnerable/04-victimstrafficking?view%253DBinary.28357810ECEA7B1C20CBF76CFF49144E.html (Accessed: 5 May 2013) Is Memory a Constructive and Active Process? Is Memory a Constructive and Active Process? Joane Cree Memory is a constructive and active process’ Evaluate this claim, drawing upon evidence from Chapter 8. of Book 1, Mapping Psychology Memories are part of people that grow and develop overtime, through everyday life and the[p1] experience that they have. They are vital in that they tell people how to react to certain situations and the people that they encounter along the way. Memories can allow people to effectively cope with social situations, and choose the best behaviour to suit the situation. They allow people to remember rules or safety information, to keep themselves and other safe. A lot of the feelings about a situation that people have come from previous knowledge of how they felt or what happened to them at that time. They can make experiences more stressful, but they can also build up confidence or make them feel more nervous. Memories provide people with information to allow them to make decisions, they allow them to plan their lives and help them to understand their own personalities as well as others. Therefore they are apart of the people they are and the people that they will become. This essay wil l look at memory as being a dynamic and active process rather than just a mechanism for storing information. A cognitive perspective on memory is not easy to investigate, as it cannot be observed directly. A variety of methods are used to provide evidence and explanations into understanding structures and theories of the mind. These include controlled laboratory experiments, quasi-experiments, field experiments, diary studies and cross-sectional studies, using insider as well as outsider viewpoints. Useful comparative information can be found by looking at case studies of memory deficits. Memory researchers have developed various theories to help to understand what regions of the brain are involved in making memories, and memory operating processes, how memories are constructed and how these are not always remembered exactly in the memory as they happened. They provide an illustration on how we are constituted by experiences and how this affects behaviour. You need a reference to Pheonix here (Pheonix 2007) Researchers have found three key memory processes, which work together to process information. These include encoding processes, storage processes and lastly retrieval processes. A(s a)ll three of these processes work with each other, but how well the information is remembered depends on how well it was encoded. Encoding information involves putting information into the memory to store it. Using a visual appearance, a sound of a word or the meaning of the word, or a skill action, which is then transferred into a code. Once an experience is coded, storage processes retain the coded information in the memory, and it is then used to form internal representations, when it is matched with something seen.( Using the retrieval process the information is) Retrieval involves taking (en) from the memory store. It is then recognised and recalled by the memory. Research completed by William James (1890), looked at a primary memory permitting conscious activity in the mind and also a secondary m emory which was responsible for storing the knowledge. Further research provided three sub-sections, sensory memory, short term and long-term memory Need another reference to Brace and Roth here. Memory is active, can be selective and constructive[p2], but the memory does depend on the brain functioning, and memory research has shown that experiences and ongoing cognitive functions can affect the brain biologically. Experiences in the environment can also contribute to our biological being. Leading researcher Albert Bartlett believed in constructive memory, and he rejected the idea that memory involves us replaying peoples experiences of the past. This again suggests that memories grow though out peoples lives. Bartlett completed a study involving a story ‘The war of the ghosts’, from this study Bartlett found when they were asked to recall this story, that the story they told was different to the original one. He believed the errors to the story were the result of going beyond what was explicitly stated in the story. Bartlett later suggested from his research that when we are given new materials, we use previous knowledge/ past experience to make sense of it, â €˜effort after meaning’. His work demonstrated how the information stored in the memory and its accuracy could be affected by people’s own knowledge and experience of their life. His ideas have lead to further research taken place into the memory being a constructive rather than a reproductive process. That the memory is more active and has different components, not just a store for information. Future memories will not be exactly the same as past ones, the memory of an event can change over time when given new information, so it needs to be flexible. Memories of past events can be re constructed so may not be accurate in how it is remembered or recalled. This is a constructive rather than a reproductive system. Another argument by researchers is that experiences become memories and memories become structure, they are however inter- linked. Both of these making a person who they are, both biology and experiences influence memory. As neither biology or experience provides us with the full story. Research into memory has shown that the experiences that people have and people’s ongoing cognitive functions can be seen to affect the brain biologically. Studies into memory processes and structures provide evidence of how we are constituted by experiences around us. However having knowledge of an experience provide us with stimulation in order to cue a memory. It is believed that memory can be enhanced, and people can actively help their memory retain information. The theory by Craik and Lockhart (1972 cited in Brace and Roth 2007) in the levels of processing theory suggest that the retention of material in dependent on how deeply it was processed when encoded. They suggested that just copying down words without any meaning, would mean that the words would only be encoded at that level. Words with a meaning is encoded at a ‘deeper level’ so will therefore by more likely to be retained. This is because the brain is processing information more intensively, actively linking meaning to other stored material. Craik and Lockhart also looked at how the brain can memorise information by repeating information, with out further meaning behind it. These are all active processes. An example can be seen in an experiment by both Carik and Lockhart, based on this theory, the theory of processing investigation found that the participants rem embered more when told to remember the set of items. It was discovered by researchers that memory recall can be improved by using cues or prompts to retrieve information, so would suggest the memory is an active process which can be improved, therefore illustrating flexibility of the mind. It is the dynamic side of the memory that allows us to develop techniques to aid in remembering information. However a memory can also make errors, and often the memory can fail. But imperfections tell us that memory is not just a reproduction of past experences, and that it is a constructive process. Pieces of information from different sources come together to create the memory. Brace N at al, ‘Mapping Psychology’ P 170‘memory is an active, selective and constructive (rather then passive) process that is influenced by our previous knowledge, our emotional state and the social dynamics of the current situation’. The memory does not always work correctly, though sometimes this can be just temporary. Research into memory deficits tells us that parts of a damaged brain can be compensated for by other parts of the brain allowing for new memories and learning, again an active process. Another example of this is when memories are damaged or failing, as the memory can compensate to allow for this. By studying atypical memories it allows researchers to understand how the memory works and what part of the brain works with what memory processes. Memory[p3] is different among different people with different factors influencing its efficiency, such as knowledge and experiences (. Memories) and are personal to people with new memories being created all the time, as in life people continue to learn to adapt to the world around them. It could be said that memory is laid down biologically but is the outcome of the experiences people have. Memories can be changed and are not a total record of an experience (, as memories) not only because they can often fade (Memories) but because they can (also) be changed or elaborated (when they are recalled) , suggesting that they are not fixed and have a degree of plasticity/flexibility as they can change and develop. We can also actively employ techniques to help us remember information. Therefore this would mean that the memory is active rather then it being simply a store for information. Word Count 1, 431 Reference: Brace, N and Roth I (2007) Memory: structures, processes and skills. In Miell, D Pheonix, A and Thomas K. Mapping Psychology. Milton Keynes. The Open University Good end of essay referencing. [p1]  Whilst it is good that you have made it clear how important memory this good be very much summarised. The terms that most need defining are â€Å"constructe† and â€Å"active†. You need to tell the reader how you mean to tackle the question i.e. what evidence you will use. [p2]  Some explanation, and perhaps an example of what is meant by constructive is needed here. [p3]  This conclusion is reasonably well focused on assessing the claim, and summarises your points fairly well in relation to individual differences, interaction between biology and experience, plasticity and employing techniques. Superoxide Dismutase: Oxidative Stress Superoxide Dismutase: Oxidative Stress SUPEROXIDE DISMUTASE: OXIDATIVE STRESS Sebastian, Jay Francine A. and Feliciano, Angel P. III INTRODUCTION Superoxide Dismutase or SOD is an enzyme that has a metal-containing antioxidant. It reduces any harmful free radicals of Oxygen or O2 forming during a normal metabolic cell state that it will form oxygen or O2 and Hydrogen peroxide. Its name originated from dismutation which means simultaneous oxidation and reduction, with that being said Supeoxide Dismutase belongs to the enzyme class Oxido-reductases. To which this enzyme catalyzes an oxidation reaction and reduction reaction. Oxidation is a reaction that increases oxygen bonding and/or decreases hydrogen bonding, while reduction is a reaction that increases hydrogen bonding and/or decreases oxygen bonding. This enzyme can be found with all living cells, but for medicinal use the enzyme is extracted specifically from cows. It can be taken as a shot as a pain treatment and inflammation caused by Arthritis. It can also be used as a shot for tolerance of radiation therapy, improves rejection rates of kidney transplants and minimizes heart damage from heart attacks.(1) SUPEROXIDE DISMUTASE The Structure: Superoxide Dismutase The Cell wall not to be mistaken as the cell membrane is located outside the said cell membrane. It is described to be tough and rigid but flexible. It surrounds certain cells like: plants, fungi (like mushrooms), prokaryotes (like bacteria) and eukaryotes (like mammals). This acts as a support, protection and as a filter for unwanted foreign substances. The cell wall benefits from superoxide dismutase. Superoxide dismutase aids to the reproduction of yeast. The cell functions against cell wall-perturbation. Cell wall-perturbation is caused by oxidative stress and the superoxide dismutase aids as an antioxidant. This being said the yeast cell may be able to bud and reproduce due to the protection of superoxide dismutase. (2) Supeoxide dismutase can be found in the dermis and the epidermis. It can also be found in a Siberian chaga mushroom or CHAGA for short. It is abundant of SOD antioxidants. Superoxide dismutase is associated with Copper (Cu), Zinc (Zn), Manganese (Mn) and Iron (Fe). It many cases this is a metabolic enzyme due to it being an antioxidant. (3) Copper, Zinc Superoxide dismutase also known as superoxide dismutase 1 (SOD1) this enzyme is located within humans and is soluble. This structure displays that Cu,Zn Superoxide dismutase is embedded within this enzyme. This is located in the cytosol, nucleus, peroxisomes, and mitochondrial intermembrane space of eukaryotic cells and in the periplasmic space of bacteria. The enzyme within humans is described to have a 32-kDa homodimer, with 1 copper and 1 zinc binding site per 153-amino acid subunit. Each monomer based on a ÃŽ ²-barrel motif and has 2 large functional loops, to which they are called electorstatic and zinc loops. This encases the metal binding region. The crystal structure of metal bound dimeric human SOD1. Copper and zinc ions are shown as blue and orange spheres. The zinc loop is seen in the orange coloured structure and the electrostatic loop in a blue colour. The intrasubunit disulfide bond is seen as red. A hydrogen bond network stabilizes the structure around the metal ions and links the metal-binding sites to portions of the protein (Fig. 1.). Metal binding region in SOD1 is contained within each subunit and has 1 copper and 1 zinc binding site in close enough to share an imidazolate ligand. (4) Figure 1. Structure of Cu,Zn-superoxide dismutase or SOD1 (4) Figure 2 displays Iron, Manganese superoxide dismutase also known as superoxide dismutase 2(SOD2) this is located within humans. In this enzyme Fe,Mn- superoxide dismutase can be found embedded in this particular enzyme. This enzyme producess a mitochondrial protein to which it will form a homotetramere. It also binds 1 manganese ion per subunit. This protein binds with the superoxide byproducts of oxidative phosphorylation. it will convert it to hydrogen peroxide and diatomic oxygen. This enzyme can also be located within a bacteria E. coli. Crystal structures have been solved at high resolution for Fe,Mn- Superoxide dismutase. E. coli MnSOD described to have a homodimer, while in humans and T. thermophilus Fe,Mn- Superoxide dismutase are homotetramers. The subunits are composed of 2 domains, an all-a N-terminal domain and an a/b C-terminal domain (Fig. 2.). Known residues that only appear to be in Mn- Superoxide dismutase families, to which are expected to represent groups for cata lytic function. Four of these are H26, H81, D167, and D171 in E. coli Mn-SOD sequence numbering. These are metal ligands. 2 more, H30 and Y34, form a gateway to an active site, and another, E170, is found in the outer sphere of a metal binding site.(5) Figure 2. E. coli Manganese superoxide dismutase displays the homodimer (5) Superoxide dismutase, Extracellular matrix or EC-SOD described to be tetrametric, a hydrophobic glycoprotein. It can be located in the extracellular fluid. This includes the plasma and the extracelluar matrix of tissues. This can be located within the human body; in the heart, pancreas, and lungs. This enzyme shows some similarities with Cu,Zn- Superoxide dismutase. It also suppresses LDL oxidation. It also provides protection of the lungs from inflammation. It can remove H2O2 in the extracellular space. The crystallographic structure of tetrameric human SOD3 enzyme complexed with copper or Cu (orange) and zinc or Zn (grey) cations. The protein secreted inside the extracellular space, forms a glycosylated homotetramere that it is anchored in the extracellular matrix. The cell surfaces through the interaction with heparan sulfate proteoglycan and collagen. Part of the protein is pushed near the C-terminus before it secretes to generate a circulating tetramers that does not interact in th extracellular matrix. (Fig. 3.). (6) Figure 3. Superoxide dismutase, extracellular matrix (6) Mechanism of Catalysis, Kinetics of Reaction and Mode of Regulation The overall reaction mechanism of superoxide dismutase is a ping- pong like reaction. It is because this reaction is reversible. As it displays in this formula: Ezox + O2 + H+ ↔ Ezred(H+) + O2(1)Ezred(H+) + O2 + H+ ↔ Ezox + H2O2 (2) This can be done by Fe, Mn and Cu,Zn-superoxide dismutases (SODs). Where Ezox and Ezred is Cu2+Zn2+ and Cu+Zn2+, Fe3+ and Fe2+, Mn3+ and Mn2+, Ni3+ and Ni2+ to which it is derived from Cu,Zn, Fe and Mn-SODs. This is a simple redox reaction. The display of oxidation and or reduction from oxidative stress and oxidative free radicals. That being said it reduces oxygen and increases hydrogen and vice versa. The first reaction displace an oxidation from the addition of oxygen and reduction of hydrogen. The 1st reaction gives enough energy to produce a 2nd reaction. To which the same process is done, but with the give product. Notice that the reaction displays the predicted outcome of superoxide dismutase to with both produced oxygen and hydrogen peroxide. This shows a stopped-flow kinetic measurements. The peroxide complex forms, it effectively inactivates the enzyme in a balanced state. This peroxide complex is described to be an isomer of the peroxy intermediate. It being formed when a turnover occurred, and the conversion of a dead-end complex demonstrates the solvent isotope effect less. This suggests that the proton transfer to productive peroxy anion complex prevented the formation of the dead-end complex. A close balance between oxidative and reductive rates is displayed to be quite important for an efficient cycle of the enzyme to which a turnover occurred. (Fig. 4.). (7) Figure 4. Manganese-Superoxide dismutase kinetic cycle (5) In the mechanism of superoxide dismutase catalyzed by copper dihistidine complex. An observation of the complex between superoxide and copper dihistidine wasnt observed due to the dismutation if superoxide catalyzed by copper complex requires such a complex. Notably, amino acid residues which are located near the active site have an effect on the enzymatic dismutation. Derivatization of Arg-141 which is positioned only 6 A away from the copper ion, diminishes the activity of the enzyme approximately by 10% of its original value. Also 7 to 8 lysine residues diminishes the activity of the enzyme and also inverts the dependence of its activity in ionic strength. Amino acid residues near the active site play an important role in the Mechanism of superoxide dismutase. Lysine provides an attractive electrostatic field or superoxide anion. While the rest of the residues play a role in directing the superoxide anion to the active site. (8) Associated Diseases and Application Super Oxide Dismutase is an enzyme present in all living cells. This enzyme speeds up a certain chemical reaction in our body. Super Oxide dismutase is usually extracted from cows. In can be taken by the mouth for removing wrinkles and for rebuilding or repairing tissues. Super Oxide dismutase can be also injected in our body. It is usually used in treating gout, sports injuries, osteoarthritis, cancer and lung problems for a newborn baby. It also helps in toleration with radiation therapy. It also helps in treating people with amyotrophic lateral sclerosis, Parkinsons disease, Alzheimers disease and cataracts. Some researchers found that super oxide dismutase has a potential to be used as an anti-aging treatment. (9) Lou Gehrig’s disease, a fatal degenerative condition in which motor neurons are destroyed, is now known to be caused by mutation in gene that codes for cytosolic Cu-Zn isozyme of SOD. Red blood cells are usually protected because they possess high concentrations of Cu-Zn SOD, catalase, and gluthathione peroxidase, and a very active pentose phosphate pathway. (10) REFERENCE â€Å"Superoxide Dismutase†. 2014. Retrieved 05 September 2014 from http://www.webmd.com â€Å"Cu,Zn-superoxide dismutase is required for cell wall structure and for tolerance for cell wall-perturbing agents in Saccharomyces cerevisiae†. 2010. Retrieved 05 September 2014 from http://www.sciencedirect.com/science/article/pii/S089158490200905X?np=y â€Å"Why does CHAGA aid in the relief of: Cancer†. 2005. Retrieved 05 September 2014 from http://www.carner.ws/testit â€Å"Copper-zinc superoxide dismutase and amyotrophic lateral sclerosis†. 2005. Retrieved 05 September 2014 from http://www.bio.brandeis.edu/nbio146/readings/Selverstone05.pdf â€Å"Manganese Superoxide Dismutase (MnSOD)† by Jun Luo. 2001. Retrieved 05 September 2014 from http://www.healthcare.uiowa.edu/corefacilities/esr/education/2001/3/LuoJ-paper3.pdf â€Å"Superoxide dismutase 3, extracellular (SOD3) variants and lung function†. 2009. Retrieved 06 September 2014 from http://physiolgenomics.physiology.org/content/37/3/260 â€Å"Superoxide dismutases: active sites that save, but a protein that kills† by Miller, A. 2004. Retrieved 06 September 2014 from http://www.chem.uky.edu/research/miller/afm_papers/1.pdf â€Å"On the mechanism of action of superoxide dismutase: a theoretical study†. 1984. Retrieved 05 September 2014 from http://pubs.acs.org/doi/abs/10.1021/ja00331a048?journalCode=jacsat â€Å"Superoxide Dismutase Benefits One of the Most Important Things You Can Do To Live Longer†. 2011. Retrieved 06 September 2014 from http://undergroundhealthreporter.com/superoxide-dismutase-benefits-help-you-live-longer/#ixzz3CbtGdYqF Mckee, T. Mckee, J. R. (2003) Biochemistry: the molecular basis of life 3rd edition. New York: McGraw-Hill. Retrieved 14 August 2014 Weapons Of Mass Destruction | Terrorism Weapons Of Mass Destruction | Terrorism The cause of concern for any terrorists attack since the post cold war era has been unprecedented. Such concern has increased of late as the disintegration of erstwhile Soviet Union has left many nuclear, chemical and biological weapons in the hands of nations, who are finding it hard to ensure their two ends meet and to secure these weapons. So, these weapons are vulnerable in the hands of these nations, as any terrorist organisation would be looking out to materialise on such issues and acquire these Weapons of Mass Destruction. The chapters so far has brought out the various facets of terrorism using Weapon of Mass Destructions. Though the terrorists activities or incidents involving Weapon of Mass Destructions is miniscule as compared to incidents involving conventional weapons, any attack by terrorists using Weapon of Mass Destructions cannot be overlooked. The growing high end incident violence and the terrorists willingness to inflict mass casualty to general public is a pointer in the direction where terrorism is headed. The weapon of mass destruction is the buzz word for the terrorists, as with small effort, they inflict a larger damage. With the disintegration of the erstwhile Soviet Union, fissile material or Chemical and Biological agent reaching a terrorists hand is not a remote possibility, especially for a state sponsored or well funded terrorist groups. In respect of India, the recent turmoil in Pakistan and the terrorist groups not recognising the government is a reminder of a Weapon of Mass Destructions attack in India becoming a reality. The terrorists can exploit the use of Weapons of Mass Destructions by either theft/ buying it from one of the states which is either in need of money or are harbouring terrorism. It is important that the world realise today that the threat from Weapon of Mass Destructions use by terrorist is imminent, and we should not be caught off guard and wanting in this regard. The starting point will include developing comprehensive plan involving the understanding the nuances of use of Weapon of Mass Destructions by terrorists and the groups. The starting point in this case would be to have something on lines of Global War on Terrorism (GWOT), as started by the USA. We need to identify the terrorists groups, which are most likely to use Weapon of Mass Destructions, and ban the outfit, freeze their funding and try and catch the leaders of these groups. India on their hand can start of on this mission, by firstly increasing the vigilance on the borders, increasing public awareness, and above reinforcing the existing security at its nuclear, chemical and biological plants, where a terrorist group may lay their hand on. Amongst other things which has aspired terrorism, nationalist terrorism, religious extremism and aggressive separatism are the most significant one. Nationalist terrorism is employed by a group of people with a common identity to achieve independence from the ruling power. Religious extremism is driven by the belief that violent actions against any state is not only fulfilling the Gods will, but also freeing mankind from evil in the world. The poor countries of North Africa and Arab states are of the opinion that the western world doesnt want these countries to become rich. The liberal and open economy of developed nations is often taken as being against these poor nations, thus leading to religious extremism. To ensure that such kind of terrorism does not spring up, the gap between the rich and poor nation needs to be reduced. The modern terrorism frightens people with its ability to employ high technological weapon such as Biological, Chemical, or even Nuclear devices. The use of biological agent cannot ruled out, no matter how much repugnant it may be. Biological agents have been known to have been made few state actors, and it could have easily been passed on to the non state actors, fighting for similar cause. If a biological threat was not taken seriously, it would be a bad bargain for any state. Reasonable protective measures would demand increased attention. Chemical weapons or agents are an effective military tool and can be easily be defined as an instrument of terror. Many countries have since end of the World War II has invested in the chemical agents however most of them claim to have discarded these weapons. The chemical weapon use by terrorists may be less effective as compared to other Weapons of Mass destruction, but it will have a huge impact on the morale and psychological effect, in addition to political impact. The basic technology for development of chemical agents would be same as that required for civilian use. This dual use technology for chemical agent pose a significant danger if they are diverted for weapons production, and any improper or illegal use cannot be found out easily. Bio terrorism is more likely than ever before and far more threatening than explosive or chemical. Preventing and countering bio terrorism is extremely difficult. Detection or interdiction of those intending to use bio weapon is next to impossible. Terrorists are likely to use the rapidity of casualty reached due to unexpected and non available diagnostic and therapeutic support needed. We are ill prepared to deal with such terrorist attacks. A chemical release is far more manageable than the biological challenge posed by Small pox or Anthrax. The spectre of Biological weapon is an ugly one, every bit as grim as that of a nuclear winter. The resource availability in the poor countries being at premium shall make them a vulnerable target that shall be unable to cope with the magnitude of such casualties. On the immediate horizon knowing well that what little can be done under such attacks, a mammoth task lies before us and a cruel opportunity with terrorist groups to exploit it to the ir advantage. The chances of a terrorist group using a nuclear weapon is less when compared to chemical and biological weapon, but any use of nuclear weapon would be profound and disastrous for a state. All countries need to be vigilant in monitoring any proliferation of nuclear weapon technology to the terrorist groups. A terrorist group would not like to use a Weapon of Mass Destruction in the first instance. This is because in destroying the entire population and devastating societies, these terrorists organisations would lose everything they have fought for so far. However, the use of such weapons by self destructive terrorists or those who are religious fanatic cannot be overlooked. The change in the nature of the threat requires changes in the way we organize our resources to provide for the common defence. To cope with the new threat will require new doctrines and innovative technologies, improved intelligence and law enforcement, and better cooperation with like-minded governments. The three-pronged strategy I have described is both within our reach and within our budget. Of course we will have to refocus our priorities, and more funding will be required. But the threat of terrorist attack on American cities involving chemical, biological, radiological, or nuclear weapons has reached the point where a bold and vigorous effort is required. This is a clear and present danger to the American people that requires a timely response. Historically, much less attention has been paid to the CB terrorist threat than to its nuclear counterpart, despite the cogency of the argument that the latter is less likely to occur than the former. In the wake of the Tokyo subway attack, this has begun to change. In fact, the past couple of years have witnessed a good deal of intergovernmental consultation and enhanced domestic security measures planned or put into place throughout the Western world. Whether these will be sufficient or timely enough to prevent the next large-scale CB terrorist incident or at least to mitigate its consequences to an acceptable degree, however, remains to be seen. A robust WMD elimination capability is what all the countries require to meeting this threat and protecting from any catastrophic disaster. The hostile countries or terrorists groups would not think twice before using WMD against any country if it is assured that the country is not prepared to counter the threat.

Palestine and Israel Essays -- Threats to World Peace

Background The issue of Palestine and Israel is one that has been hotly contested for over a thousand years. The last fifty years have been especially important in the history of the Jewish people and Palestinians. Since the death of Yasser Arafat on the 11th of November 2004 , and the election of Mahmoud Abbas as his successor as leader of the Palestinian Authority, significant steps have been taken towards a lasting peace. This will hopefully lead to a conclusion of the second Palestinian intifada, which began in late September 2000, and to an end of the oppression of the Palestinian people by the Israeli Defense Forces. Both Jews and Arabs have suffered heavily from the conflict, thousands of innocent civilians have died on both sides, and peace is in the interests of all. History of the Conflict The disputed territory that has been alternately referred to as Palestine and Israel is relatively small, the total area is only roughly 22 000 square kilometers. It is bordered by Jordan on the East, Lebanon on the North, Egypt and the Mediterranean Ocean on the West, and shares 76 kilometers of border with Syria in the North East. The two disputed territories that are occupied by the Israeli Army but under the autonomous control of the Palestinian Authority are the West Bank and the Gaza Strip. These two territories amount to roughly 6400 square kilometers, the West Bank makes up the majority of this area – it amounts to 6000 square kilometers in the Eastern part of the country and borders the nation of Jordan. Jews have long considered Israel to be their national home. They consider it to be a Holy Land, or a Promised Land – they believe it to be their right from God to live in the region. The area is also considered... ... - http://www.myjewishlearning.com/history_community/Israel/Overview_IsraeliPalestinian_Relations/Intifada_I/Intifada2.htm Israeli Defense Force - www.idf.il The Socio-economic Impact of Settlements on Land, Water, and the Palestinian Economy - http://www.monde-diplomatique.fr/cahier/proche-orient/colonies BBC News – What is the West Bank barrier? - http://news.bbc.co.uk/1/hi/world/middle_east/3111159.stm Books: Beitler, Ruth Margolies – The Path to Mass Rebellion: An analysis of two intifadas B’Tselem: The Information Center for Human Rights in the Occupied Territories - Information Sheet: May 1993 – House Demolition During Operations Against Wanted Persons. Human Rights Watch – Israel, the Occupied West Bank and Gaza Strip, and the Palestinian Authority Territories Series: In a dark hour: the use of civilians during IDF arrest operations

Stay in Hometown or Move

After they complete their university studies, some students live in their hometowns. Others live in different towns or cities. Which do you think is better -? living in your hometown or living in a deferent town or city? Give reasons for your answer. There are various reasons why a university student chose to stay in their hometown or leave.Relocating to another city or a country may be due to better Job opportunities, safer environment for the family, and better quality of life for the family. For those who stayed behind may be u to satisfaction within the community, personal commitment to work In and Improve the community, and the family Is deeply Involved with the customs and traditions of the community for generations. A student deeply rooted In the local traditions chooses to continue to live and work In the community he or she grew up In.He may Introduce new concepts to Improve the livelihood and quality of life of the other members. Sometimes It Is the camaraderie among the me mbers that makes the person stay rather than pursue opportunities elsewhere. On the other hand. Some graduates opt to relocate in search of greener pastures. If the family were living in an unsafe environment that threatens their livelihood, they would most likely relocate. A better location can give them a better quality of life.They can have peace while pursuing their careers. Their children can also concentrate in their studies because they are assured that they are free from any harm. In summary, most university graduates would relocate to seek greener pastures that offer a better quality of life for the whole family. For those who stayed behind they would rather work and contribute to the community where they grew up in. 251 words (body)

International Variations in the Financial Reporting of Property Essays

International Variations in the Financial Reporting of Property Essays International Variations in the Financial Reporting of Property Essay International Variations in the Financial Reporting of Property Essay The accounting intervention of belongings works and equipment varies from state to state, with the primary difference being the reappraisal of fixed assets. In this study, an analysis of the criterion puting system under the IFRS, US GAAP and Nipponese GAAP governments is provided. A reappraisal of the differences in the relevant criterions on belongings works and equipment is carried out. It appears that whilst the USA and Japan ( with the exclusion of reappraisal of land which was permitted merely for a specific period of clip ) do non let the usage of reappraisal theoretical account, under IFRS the usage of the reappraisal theoretical account for subsequent measuring of fixed assets is allowed. A treatment as to whether the reappraisal or cost method enhances comparison, relevancy and dependability revealed that there is disagreement amongst faculty members. It was besides discovered that the ground for non presenting reappraisal could be of a political nature instead than of an a ccounting nature. Although certain writers like Herrmann et Al ( 2006 ) manage to reason persuasively that the reappraisal of Property Plant and Equipment is the method that enhances relevancy, dependability and comparison, what is relevant and dependable in one state may non be so in another due to cultural factors. Table of Contentss Abstract 2 Table of Contentss 3 1.0 Introduction 4 2.0 An overview of standard puting under IFRS, US GAAP and Nipponese GAAP 5 2.1 The Financial Accounting Standards Board ( FASB ) 5 2.2 The International Accounting Standards Board ( IASB ) 7 2.3 Nipponese GAAP and the Accounting Standards Board of Japan ( ASBJ ) 9 3.0 The intervention of belongings works and equipment 12 3.1 IFRS 12 3.2 US GAAP 13 3.3 Nipponese GAAP 14 3.4 Issues associating to Relevance, Reliability, and Comparability 15 3.4.1 Relevance 16 3.4.2 Reliability 17 3.4.3 Comparability 18 4.0 Decision 19 5.0 Mentions 22 1.0 Introduction The purpose of this undertaking is to analyze the international fluctuations in the fiscal coverage of belongings works and equipment. For the intents of this survey, three describing governments were considered US By and large Accepted Accounting Principles ( GAAP ) , International Financial Reporting Standards ( IFRS ) , and Nipponese GAAP. In the first portion of the undertaking, an overview of the standard scene procedure under each of the three governments was provided. Thereafter, differences and similarities in the intervention of belongings works and equipment between the three governments were identified, with peculiar consideration to the reappraisal of fixed assets. A minor mention to differences in depreciation regulations was besides made. Through the usage of articles published in academic diaries, magazine articles and other relevant literature an effort has been made to measure whether reappraisal additions or decreases the comparison, dependability, and relevancy of fiscal statements as defined in the Framework for the Preparation and Presentation of Financial Statements ( IASB 1989 ) . As explained in this undertaking, what is dependable and relevant in one state may non be so in states with different civilizations and legal systems. 2.0 An overview of standard puting under IFRS, US GAAP and Nipponese GAAP 2.1 The Financial Accounting Standards Board ( FASB ) The FASB is an independent criterion puting authorization for private concerns in the United States which was set up in 1973. It is a direct replacement of the Accounting Principles Board, which had been publishing accounting criterions in the USA from every bit early as 1958. The FASB is non responsible for ordering accounting criterions for governmental administrations the duty of which rests upon the Government Standards Board ( GASB ) ( Bragg 2002 ) . Although the Securities Acts which were issued after the Great Depression gave the powers of publishing criterions to the SEC, the latter believed that it would be better if the criterions were issued by the profession. Hence the duty of publishing criterions was delegated to the profession. ( Jenkins 2002, Canfield 1999 ) . Crucial to the FASB, is its independency from any private sector administration in the United States, although this has been capable to several unfavorable judgments. Jenkins ( 2002 ) , who was president of the FASB at the clip of Enron s prostration, admitted that critics were reasoning that the FASB was non independent plenty from the Big Five houses. In 2009, the FASB has finalised a undertaking of codification, whereby US GAAP now has a individual important beginning, known as the Accounting Standards Codification, which is accessible for free on its web site. Merely the regulations which are included in the new codification are considered to be enforceable with the exclusion of regulations which are issued by the SEC. ( Ernst and Young, 2009a ) . Besides standard scene, the FASB is responsible for the betterment of such criterions, and the issue of relevant counsel on their application. In order to accomplish its mission of bettering accounting criterions, the FASB, similar to the IASB, is working on the convergence of accounting criterions across the Earth ( FASB 2010 ) . Although it is the standard compositor, the FASB has no authorization over the application of the criterions. Jenkins ( 2002 ) argues that the function of the FASB is non to guarantee that the criterions are adhered to. The duty for guaranting conformity with the criterions rests with the direction of the company, and the hearers in the instance of private companies. In the instance of public companies, the Securities and Exchange Commission ( SEC ) besides is responsible for guaranting the houses are following with the accounting criterions. In carry oning its functions, the FASB maintains a figure of rules. It ensures that it maintains objectiveness throughout the standard scene and betterment procedures. Furthermore, every bit much as possible, audience is sought between interested parties prior to the issue of criterions or alterations of such. It besides ensures that when alterations are made, the effects of the determinations are taken into consideration, understating any negative effects on concerns. Another rule which the FASB embraces is that the criterions should be kept up to day of the month with developments in the accounting and economic environment. Finally one must advert that the FASB should do certain every bit much as possible that the cost of following a peculiar accounting pattern does non transcend the benefits of such ( FASB 2010 ) . 2.2 The International Accounting Standards Board ( IASB ) In 1973, an independent commission known as the International Accounting Standards Committee ( IASC ) was set up with the ultimate purpose of supplying world-wide criterions, in order to guarantee consistence in the fiscal coverage across the universe. In 2001, the IASC, was replaced by the International Accounting Standards Board ( IASB ) , which adopted all the criterions which had been antecedently issued by the IASC. The IASB is the standard puting organic structure of a larger administration, the IFRS Foundation, which appoints the members of the IASB. Apart from the development and amendment of International Financial Reporting Standards ( IFRS ) , the IASB is besides responsible for bring forthing IFRS for SMEs. The IASB has besides the function of O.K.ing the readings which are issued by the IFRS Interpretations Committee ( IASB 2010a ) . Harmonizing to the IASC Foundation[ 1 ]( 2010 ) Fundamental law, the IASB should see undertaking field trials, in order to measure the impact of a peculiar criterion prior to publication. This is done in order to guarantee its practicality. Like the FASB in the United States, the IASB has no authorization to implement such criterions in any state. However, the criterions issued by the IASB are the most widely adopted, with over 120 states necessitating or leting the usage of IFRS ( IASB 2010b ) . In certain legal powers, the criterions as published by the IASB do non go automatically enforceable. For illustration, in the European Union, there is a complex indorsement procedure following publication of an IFRS which includes farther audience with the assorted involvement groups within the European Union, through the European Financial Reporting Interest Group ( EFRAG ) ( European Union, 2009 ) . The figure below shows in a simplified mode, the standard scene procedure which is carried out by the IASB. The procedure is really similar to the procedure carried out by the FASB. A subject reaches the IASB docket, through legal guardians of the IASB, the audit houses, and other cardinal stakeholders for treatment. On complex affairs, a treatment paper is issued prior to the publication of an exposure bill of exchange. In each phase, the remarks submitted during the public audience are analysed, after which a concluding argument is carried out, and the formal publication of the criterion takes topographic point. ( Epstein and Jermakowicz, 2010 ) . Figure 1: The standard scene procedure ( IASB 2010b ) Harmonizing to the IASC Foundation s ( 2010 ) fundamental law, in order for a criterion or exposure bill of exchange to be published, it requires the blessing of nine members out of 14[ 2 ]. The members of the IASB have to be from different parts of the universe as specified in the IASC Foundation s fundamental law. Schroeder et Al ( 2005 ) , argues that one difference between the IASB and FASB is that sometimes IFRS license alternate accounting interventions, although the figure of cases whereby there are alternate accounting interventions have been reduced in recent amendments to the IFRSs. Yet, certain criterions still let for alternate intervention for illustration IAS 16 allows for the subsequent measuring of belongings works and equipment utilizing the cost theoretical account or utilizing the reappraisal theoretical account. 2.3 Nipponese GAAP and the Accounting Standards Board of Japan ( ASBJ ) Prior to the constitution of an independent criterion puting organic structure, the accounting criterions in Japan were restricted to the statute law viz. the Commercial Code and the Securities and Exchange statute law[ 3 ], and besides to the statements of sentiment which were issued by the Business Accounting Deliberation Council ( BADC ) . This legalistic attack has led to Nobes ( 1984 ) sorting Japan s accounting as being macro-uniform legislative act based, similar to Germany. The province s engagement in accounting was highlighted by the debut of a jurisprudence which permitted a one off reappraisal of land, aimed at increasing the capitalization of Bankss, inside informations of which are discussed subsequently on in subdivision 3.3 of this study. It is deserving observing, that in Japan there is what is referred to by Ali and Haider ( 2008 ) as a triangular legal system for fiscal coverage, with three Torahs the Securities and Exchange Law, the Commercial Code, and Taxation Laws, ordering fiscal coverage demands which frequently result in the presentation of more than one set of fiscal statements. If there is no accounting criterion which prescribes the needed intervention for a peculiar dealing, so the revenue enhancement Torahs prevail ( Ali and Haider 2008 ) . Harmonizing to Misawa ( 2005 ) , there are important differences between IFRSs and the Nipponese Commercial codification, with the latter normally necessitating less revelation, for illustration the Commercial Code does non necessitate any comparative figures. An of import difference is that under the Commercial Code, merely big companies are required to unwrap amalgamate histories, whereas IFRS requires amalgamate histories for all groups of companies irrespective of size. Following advice from the IASB, it was suggested that the scene of accounting criterions should be shifted to the private sector. The Financial Accounting Standard Foundation was set up, with its several accounting criterion puting organic structure, the Accounting Standards Board of Japan ( ASBJ ) in 2001 ( Nakoshi 2006 ) . Roberts et Al ( 2005 ) besides argue that the ground for the new criterions board was besides the demand for new criterions in position of progressively complex accounting minutess and globalization. Although the ASBJ issues accounting criterions, Benston et Al ( 2004 ) argue that the standard compositor is still constrained by the triangular regulative system mentioned earlier on. To day of the month, the ASBJ has issued 24 criterions, the last one being in December 2009, refering alterations in accounting policies and mistakes. The ASBJ, submits regular remarks on the treatment documents which are issued by the IASB. Even though the old criterion compositor, th e BADC has no longer the powers to order criterions it still maintains an accounting consultative function. Since 2005, the ASBJ and the IASB are set abouting a convergence undertaking, which has set ambitious deadlines for convergence with IFRS. In fact, the staying differences refering existing criterions are expected to be removed every bit early as June 2011, in conformity to the Tokyo Agreement , in which both boards agreed to speed up the convergence undertaking ( JICPA 2010 ) . Harmonizing to Nipponese jurisprudence, as from April 2002, domestic companies registered with the US SEC, can subject the fiscal statements in US GAAP alternatively of Nipponese GAAP, a pattern which was antecedently restricted to a little figure of Nipponese companies who had particular agreements with the Ministry of Finance ( Benston et al 2006 ) . As Roberts ( 2005 ) points out the US influence on the accounting of Nipponese companies is besides highlighted by the fact that many companies produce fiscal statements in English. In December 2009, the Nipponese authorities announced that some specific companies could utilize IFRS as from periods stoping 31st March 2010 onwards for their amalgamate fiscal statements. The companies which can bring forth the fiscal statements utilizing IFRS must be listed on a Nipponese stock exchange, and produce the necessary studies required by the Financial Instruments and Exchange Act. Furthermore, the company should hold equal staff with cognition on IFRSs. In the first twelvemonth, similar to other legal powers which have late adopted IFRS, rapprochement between IFRS and Nipponese GAAP should be done, with an account of stuff differences in narrative signifier ( Deloitte 2009 ) . There still appears to be a figure of major differences between Nipponese GAAP, and IFRS. For illustration harmonizing to Benson et Al ( 2006 ) anterior period accommodations are non allowed and are treated as extraordinary points in the current twelvemonth, reappraisal of fixed assets are non allowed, and stock does non needfully hold to be shown at the lower of cost and the net realisable value. Yet, as stated, advancement is being done to extinguish differences from IFRSs. For illustration, harmonizing to Ernst A ; Young ( 2009b ) , LIFO can non be used for stock ratings as from April 2010. Retrospective accommodations for anterior period mistakes, will be possible in line with ASBJ statement no 29 as from April 2011 ( ASBJ 2009 ) . 3.0 The intervention of belongings works and equipment After discoursing briefly standard puting under the three governments, a brief overview of the accounting intervention under each government is provided hereunder. 3.1 IFRS Under the IFRS government, IAS 16 Property Plant and Equipment trades with the intervention of belongings works and equipment, their acknowledgment and subsequent depreciation. Under IAS16, belongings works and equipment is ab initio recognised at cost. Two attacks may be taken for subsequent measuring. Under the cost theoretical account, an plus is valued at cost less any accrued depreciation and accumulated damage losingss ( similar to the US and Nipponese intervention ) . Alternatively, the reappraisal theoretical account discussed hereunder may be used. Under this method assets are shown at just value less any subsequent accumulated depreciation and accumulated impairment losingss. However, an of import making is made through a recent amendment in the criterion. The just value can non be measured faithfully ; the reappraisal attack can non be used. In line with IAS 16 paragraph 36, single assets can non be revalued, but this accounting intervention has to be applied to whole group of assets. For illustration, one can non appreciate merely a peculiar edifice, but all the edifices have to be revalued. Alfredson et Al ( 2005 ) cite two grounds for this. The first ground is to avoid red picking , whereby the direction would choose specific assets to appreciate in order to obtain the coveted consequences. The other ground, cited by the writers is to guarantee consistence within the fiscal statements. Before traveling on to discourse US GAAP and Nipponese GAAP, it is of import to notice briefly on the intervention of depreciation under IFRS. IAS16 requires that belongings works and equipment is consistently depreciated over its utile life. The IAS states that important parts of an plus ( connoting parts of a important value ) , have to be considered individually utilizing different rates in order to guarantee proper depreciation. For illustration, the engine of an airplane would hold a different utile life than its seats. Furthermore, the same criterion requires an one-year reappraisal of the utile life of the assets and its residuary value. Changes in the depreciation method, utile life and residuary value are treated as a alteration in accounting estimation, in line with the demands of IAS 8. Furthermore, the criterion requires an appraisal to be carried out at least on one-year footing as to whether the depreciation method being used reflects the form of benefits generated by the plus. 3.2 US GAAP The relevant intervention for belongings works and equipment under US GAAP is prescribed under ASC 360 ( codification topic 360 ) . The lone differences which arise are related to the subsequent measuring of fixed assets reappraisal and depreciation. Under US GAAP, the lone subsequent permitted is the cost theoretical account i.e. the reappraisal theoretical account is non allowed. Walker ( 1992 ) argues that this was non ever the instance, in fact prior to the 1930 s reappraisal was a common pattern in the USA. The pattern was discouraged in the 1940 s by the SEC after it was discovered that some companies were describing just values of belongings works and equipment randomly. By the 1950 s, the usage of current values even in the revelation notes of company acquisition paperss was banned by the SEC. The prohibition on reappraisal was besides a direct consequence of the stock market clang of 1930 s, whereby bookmans were reasoning that the addition in stock monetary values which led to the clang was a direct effect of the overestimate of assets ( Carmichael et al 2007 ) . In a missive to the editor of Barron s National Business and Financial Weekly, Flegm ( 1986 ) describes the usage of just values prior to the abovementioned stock market clang as being voodoo accounting . Besides, differences refering the reappraisal intervention there are besides difference with respects to the intervention of depreciation. ASC320 prescribes that the recoverability of a long lived plus is merely tried if there are indicants that this has changed ( i.e. non yearly like under the IFRS government ) . If there is a alteration, the intervention under US GAAP is the same as that of alteration in accounting estimations under IAS8. Although, different depreciation intervention for parts of assets ( similar to the airplane illustration mentioned in the old subdivision ) is permitted, in contrast to IFRS, this is non a demand. ( KPMG 2009 ) . 3.3 Nipponese GAAP Nipponese companies comply with corporate revenue enhancement jurisprudence instead than accounting jurisprudence when they deal with issues refering belongings works and equipment with the exclusion of ASBJ Standard No. 18 Asset Retirement Obligations. Under Nipponese GAAP, initial measuring is at cost similar to IFRS and US GAAP, nevertheless there are differences with respects to the intervention of subsequent measuring. Similar to US GAAP reappraisal of noncurrent assets is non permitted under Nipponese GAAP. However, late there was an exclusion. In the early 1990s, the unfulfilled additions of Nipponese Bankss were diminishing drastically, and the Government was proposing that the solution to better Bankss capital was to let reappraisal ( The Economist 1993 ) . To this regard a particular statute law was enacted in 1999 to let for a one-off reappraisal of land between 31st March 1998 and 31st March 2002 for big companies ( Herrmann et al 2006, Kawamura 2007 ) . With respects to depreciation, similar to IFRS and in contrast to US GAAP, depreciation is calculated each period in conformity to the Audit and Assurance Committee Report No. 81. Therefore the appraisal of residuary values, utile lives and depreciation methods is carried out each twelvemonth like under the IFRS government. However, one key difference between Nipponese GAAP and the other two governments is that a alteration in depreciation method is treated as an accounting policy and non as an accounting estimation. Strictly talking this does non do much difference since in Japan alterations in accounting policies are accounted for prospectively, although a note has to be made on the impact of the alteration on the fiscal statements of the current period. There is no specific regulation sing the depreciation of parts within a peculiar plus, and hence the intervention of such is similar to the US GAAP, with depreciation of parts being permitted but non a demand. ( Ernst A ; Young 20 09b, JICPA 2006 ) 3.4 Issues associating to Relevance, Reliability, and Comparability Under the IASB Framework for the Preparation and Presentation of Financial Statements ( 1989 ) , four cardinal constructs are identified as being qualitative features comprehensibility, relevancy, dependability, and comparison. The inquiry of the approaching treatment is whether the intervention of belongings works and equipment in the three governments follows these features with peculiar mention to upward reappraisal. In a study by the Committee of European Securities Regulators ( CESR ) ( 2005 ) , it was indicated that the FASB model is similar to the IASB model on most issues, although they are non indistinguishable. Under the US government, the abovementioned qualitative features are besides of importance and discussed in the FASB s Concept Statement No. 2. Furthermore, the same commission analysed a Nipponese treatment paper on the conceptual model and concluded that in Japan, relevancy and dependability are placed at the highest degree but comparison and comprehensibility are besides considered indirectly. 3.4.1 Relevance Harmonizing to the IASB Framework ( 1989 ) information is relevant when it affects the economic determinations of users. Relevance has both a predictive and collateral facet in the sense that relevant information can assist in the analysis of present and future determinations, and can besides rectify or corroborate determinations which were antecedently done falsely. The treatment below will cast some visible radiation as to whether the reappraisal of belongings works and equipment additions relevancy or non. The prognostic facet was tested by several writers such as Aboody, Barth and Kasniz ( 1998 ) . In their survey on UK houses, they found that at least up till three old ages after the reappraisal, runing public presentation improved. This suggests that the fiscal statements had been made more relevant following the reappraisal. However, the writers point out that directors can appreciate in order to pull off their debt to equity ratios. This was evidenced by the fact that runing public presentation improved by less in the instance of companies with high debt to equity ratios. The survey was criticised by Sloan ( 1999 ) , who was concerned that the alterations in future economic public presentation is non merely attributable to reappraisals, but it could be a consequence of assorted other factors which are non taken into consideration by the writers. Herrmann et Al ( 2006 ) argue besides that some States in the USA require companies to administer dividends merely if the just value of assets exceeds the just value of the liabilities after subtracting the dividend payments. Therefore, by holding the assets shown at just value on the balance sheet, one would be able to foretell the company s ability to administer dividends. With respects to the collateral facet, referred to as feedback value under the US GAAP, Herrmann et Al ( 2006 ) argue that since historical cost do non alter, it is non supplying any feedback value after an acquisition. A return on investing ( ROI ) computation based on historical costs, would non demo whether the investing has been profitable or non and could supply deceptive consequences. Another of import issue associating to relevance is timeliness. Those who argue in favor of fixed plus reappraisal inquiry the utility of out-of-date cost information ( Herrmann et al 2006 ) . Against these statements one can advert the point of view Henderson and Goodwin ( 1992 ) , who question reappraisals. They argue that reappraisals are non done often and consistently. In position of this, seasonableness in the instance of reappraisals is questionable. 3.4.2 Dependability The 2nd qualitative feature found in the IASB model is dependability. Information is dependable if it is free from mistake and prejudice. Therefore issues such as neutrality, prudence, faithful representation, substance over signifier and completeness are considered under this characteristic. The FASB s SFAC No. 2 includes verifiability as a quality required to guarantee dependability, and this was besides recognised by the IASB as being of import ( IASB 2005 ) . With respects to faithful representation, if reappraisal is non done, the plus would non be shown reasonably because its value is shown falsely in the balance sheet. The counterargument to this is that historical cost nowadayss the figures more reasonably because it is capable to less use. But one would reason net incomes could still be manipulated utilizing historical cost by taking into consideration the timing of the sale of the assets. Herrmann et Al ( 2003 ) investigated how fixed assets gross revenues were taking to net incomes direction in Japan. The writers outline how the Nipponese Securities and Exchange Law require that houses unwrap net incomes prognosis, and how this demand has led to net incomes direction. In fact, the survey concluded that when net incomes are below the forecasted figures, it is likely that direction would sell its assets to increase net incomes. By necessitating reappraisal, one would be cut downing the possibility of such net incomes direction, altho ugh in position that IAS 16 for illustration allows the usage of the cost theoretical account merely the same, the net incomes direction can non be eliminated non even if a criterion similar to IAS 16 is introduced in Japan. With respects to neutrality, the Framework indicates that to be impersonal information has to be free from prejudice. Whilst for writers like Herrmann et Al ( 2006 ) see the historical cost every bit being as biased towards conservativism, Fearnley and Sunder ( 2007 ) argue that by utilizing just values we are presenting inaccuracies since there are merely really few assets whose just value can be measured faithfully without any grade of subjectiveness. As a consequence of the subjectiveness and frequent monetary value volatility, the writers argue that we should convey back the construct of prudence and utilize historical cost. One should besides see briefly verifiability because it is one of the major concerns when it comes to dependability. It has been argued, even by Fearnley and Sunder ( 2007 ) that the dependability is put into inquiry because unlike the historical costs just values are non easy verifiable. The writers argue that this fact besides puts into inquiry the audit map because the hearer can non offer the same degree of confidence when there is a reappraisal so when there is historical cost. But once more Herrmann et Al ( 2006 ) inquiry this fact, based on the statement that when there is a concern acquisition a reappraisal of fixed assets at the acquisition day of the month is acceptable in the USA. They besides argue that for illustration in the instance of ego constructed assets, one can include arbitrary overhead allotments, which would besides convey into inquiry the issue of verifiability, despite that historical cost is being used. 3.4.3 Comparison With respects to comparison Herrmann et Al ( 2006 ) argue that by utilizing historical cost we are utilizing a myriad of rating methods, because each clip an plus is bought it is added to the old historical costs. The illustration cited by the writers, is in the instance of land freshly purchased land is added to the cost of land which was purchased say 20 old ages ago. One farther issue which Herrmann et Al ( 2006 ) reference is that sometimes the job mentioned above is augmented by the affect of different foreign exchange rates. Yet if non all assets are revalued at the same clip, this job is non resolved ( Deegan and Unerman, 2006 ) . In Japan, there is besides the job that IFRS is optional, and hence companies utilizing Nipponese GAAP will non be comparable, non merely because of historical costs, but besides because there are companies who adopted different fiscal coverage criterions. 4.0 Decision The above analysis has identified the major difference in the intervention of belongings works and equipment under US GAAP, Nipponese GAAP and IFRS as being the reappraisal of assets. Minor differences were besides identified with respects to depreciation. Whilst reappraisal of assets is allowed under IFRS, at present this is non permitted under Nipponese GAAP and US GAAP. However, the state of affairs in Japan is that some listed companies are now being allowed to print their fiscal statements utilizing IFRS, hence reappraisal is partly possible for a figure of big companies. None of the intervention adopted by the governments is free from defects, and at that place seems to be a trade off between relevancy and dependability. The reappraisal theoretical account appears to be more relevant as evidenced by surveies refering the operating income following the reappraisal ( Aboody et al 1999 ) , even though directors still can exert their discretion as to whether they use the reappraisal theoretical account or non, for which category of assets to utilize it and its timing. But, as outlined by Lin and Peasnell ( 2000 ) and Easton et Al ( 1993 ) , the motivations for revaluating assets are far from being merely related to dependability, relevancy and comparison. Amongst the motivations cited by Lin and Peasnell ( 2000 ) are the usage of reappraisal as a signalling attack for better hereafter chances, and the fact that houses which have been capable to equity depletion or are expected to see a decrease in equity in the close hereafter, appreciate more their assets in order to better the equity place. The chief statements knocking the reappraisal theoretical account appear to be reliability issues. IAS 16 indicates really clearly that in order to utilize the reappraisal attack, the revalued sum must be measured faithfully. The footing of the statement has been subjectiveness and troubles in verifiability, although this has been questioned by Hermann et Al ( 2006 ) on the footing that there are cases in US statute law were the value of the assets is non the existent historical cost such as acquisitions, and the managerial engageme

Discuss the evidence that supports the contention Essay Example

Discuss the evidence that supports the contention Essay Example Discuss the evidence that supports the contention Essay Discuss the evidence that supports the contention Essay Research workers have long been seeking for the neurobiological footing of memory. Where are memories stored? How are they encoded? What systems underlie the puting down and retrieval of memories? The hunt for this neurobiological footing for memory has frequently concentrated on the hunt for the engram , literally the physical hint of memory in the encephalon. As the encephalon is composed of one million millions of nerve cells, it must be here that the neurobiological hints of memory are to be found. But in analyzing how memory is formed by the construction of memory traces in the encephalon, two different kinds of analysis have sometimes been used. The first involves concentrating on the construction of the nerve cells in the encephalon in other words concentrating on how the nerve cells are arranged in relation to each other. The 2nd involves the neurochemical activity between the nerve cells how each nerve cell communicates with other relevant nerve cells. It is this supposed duality that this essay examines. To make so it is utile to reexamine some of the history of how this duality has been researched. A innovator in the field of the physiological psychology of memory was Karl Lashley. Lashley ( 1950 ) developed a technique for destructing parts of the encephalons of mice and so experimenting on them to measure their acquisition and memory capablenesss. What was found was that there was a correlational relationship between the sum of encephalon harm given to the mice and the figure of mistakes they made in a maze trial. One of import determination of Lashley s was that there seemed to be no importance attached to the existent portion of the mouse s encephalon which was damaged. This led him to suggest that the encephalon was non specialised in its parts for peculiar types of activities and in fact all of the different parts of the encephalon could be used for all the different maps. This happening tends to back up the thought that it is the activity in the encephalon that is most responsible for memory, instead than its construction. However, these findings have since been question ed by a batch of subsequent research. A really of import part to the apprehension of how memory might be encoded was made by Donald Hebb. Hebb ( 1949 ) argued that the manner in which memories might be encoded in the encephalon was by the proliferation of neural connexions. This theory posits that nerve cells that are repeatedly stimulated in unison develop a connexion which so facilitates their joint stimulation in the hereafter. As nerve cells become activated together they form a cell assembly this provides the footing for the find of the memory memory trace. The activity hint is hence prima to a structural memory hint. This theory tends to propose that the activation between nerve cells has a direct consequence on the structural connexions between them. What, though, does the grounds from the research state us about how memory is stored? In the 1950s and 1960s research workers began analyzing encephalon cells for the physical manifestations of acquisition and memory. Hyden and Egyhazi ( 1962 ) for illustration used a paradigm which involved the preparation of rats to transport out a equilibrating undertaking. The nerve cells in the rat s vestibular system, chiefly involved in balance, were examined and it was found that one peculiar karyon was peculiarly big. This was some of the earliest grounds for how memory can hold structural effects on the encephalon now known as neuroplasticity. Similar to these early surveies, more recent work such as Bailey A ; Kandel ( 1993 ) has found farther structural alterations to nerve cells have been seen as the consequence of encoding memories. Bailey ( 1993, 1996 ) examined how the encephalons of Marine snails responded to simple associatory acquisition undertakings. Bailey, Bartsch A ; Kandel ( 1996 ) found that after larning and hence puting down of memories had taken topographic point, there was a alteration in the balance of neurotransmitters so as to beef up communicating in the parts of the snail s encephalon responsible for the gill backdown physiological reaction. This was found to be the instance for the puting down of short-run memories. For long term memories, nevertheless, a different procedure was seen. Adjustments in the manner the web of synapses are organised is changed as clip goes on familial alterations suggest that a alterations in the synaptic constellation is of import in puting down long-run memories. A unfavorable judgment of these surveies is that they were carried out in non-mammalian encephalons and so there may be a inquiry as to how generalisable these findings are. Further surveies have been carried out, nevertheless, into mammalian species. Bliss A ; Collingridge ( 1993 ) examined nervous tracts within the hippocampus. These were stimulated and it was found that after a short clip there was an addition in the efficiency of synaptic communicating. In the same manner as the old research, this has been proposed as a mechanism for memory. It is known as Long Term Potentiation ( LTP ) and it is the thought that as one synapse communicates with another, the connexion between the two of them is strengthened. These sort of findings tend to back up the importance of activity-dependant mechanisms in memory storage. However, unfavorable judgments of this type of happening are that this mechanism could non be chiefly related to memory and may, in fact, be a secondary feature. The portion of the encephalon thought to be most of import in memory, the hippocampus, has been extensively researched in relation to memory. Recent research has begun to happen farther grounds of structural alterations in the hippocampus ensuing from puting down new memories. Leuner, Falduto A ; Shors ( 2003 ) examined the hippocampi of rats after they had been involved in associatory acquisition undertaking based on eye-blinks. The research workers found that dendritic spinal columns increased in denseness after the preparation. As dendritic spinal columns are the most of import method by which neural communicating is facilitated, this is of import grounds of how the encephalon is altering is construction. Kleim, Freeman, Bruneau, Nolan, Cooper, Zook A ; Walters ( 2002 ) examined synaptic growing in rats utilizing the same eye-blink paradigm as antecedently discussed. In contrast though the figure of synapses in the cerebellum the portion of the encephalon thought to be of impor t in the keeping of a conditioned response was examined. Trained rats were compared with those who had non been trained. The writers found that the trained rats had significantly more synapses connected to each nerve cell than the untrained rats. This research was specifically aimed at turn toing inquiries from old research that had non been able to tie in larning with an rush in synaptic connexions. This research claimed to battle old jobs by utilizing a simple learned behavior. Lamprecht A ; LeDoux ( 2004 ) in reexamining the grounds on how memories are formed at the neural degree, explain that it is the alterations in synaptic transmittal which are glutamate-dependent that are most of import. The nexus has been shown between the LTP and structural alterations in the synapses and dendrites. It is this incentive by LTP of the alteration of construction that causes memories to be laid down. One challenge to the thought that long-run memories are laid down in the construction of synapses is the cognition that these synapses are capable to continued debasement over the life-time. If synapses are on a regular basis interrupting down and disappearance, so how are memories maintained for the long-run? Horn, Levy A ; Ruppin ( 1998 ) propose the reply that at the neural degree there are regulative mechanisms that guarantee that neural activity is maintained at the coveted degree to maintain memories alive. This system relies on the fact that memories will be indiscriminately activated over a period of clip and it is this activation which forms portion of the mechanism for guaranting its continuity. Other statements that Horn, Levy A ; Ruppin ( 1998 ) reappraisal rely to a great extent on neural construction. For illustration Bailey, Montarolo, Chen, Kandel A ; Schacher ( 1992 ) argue that long-run memory is facilitated by the alterations in the genome. This thought is based on research that has found the puting down of long-run memory is inhibited by decelerating or halting protein synthesis. New research, nevertheless, has shown that protein synthesis is non required for long-run memory storage ( Lisman, 1994 ) , which is a job for this theory. Horn, Levy A ; Ruppin ( 1998 ) therefore assert that their theory provides a better mechanism for how long-run memory might be maintained. It is clear that this theory relies more to a great extent on the activation of nerve cells to really keep the structural unity. From the grounds reviewed here it can be seen that activity-dependent and structural memories have different functions to play in the procedure of memory formation. The research suggests that the activity-dependent memories are more associated with short-run alterations to memory hints or memory traces, and structural alterations are more associated with long-run memory storage. This supports the prescient work done by Hebb ( 1949 ) which linked short-run and long-run memory creative activity in a similar manner, with continued activation of a cell-assembly leading to structural alterations. The research has tended to keep this differentiation, although recent inquiries of how long-run memories are maintained have highlighted the ever-narrowing differentiation between activity-dependent and structural signifiers of memory at the neural degree. Mentions Bailey, C. H. , Montarolo, P. G. , Chen, M. , Kandel, E. R. A ; Schacher, S. ( 1992 ) Neuron 9, 749-758 Bailey, C. H. , Kandel, E. R. ( 1993 ) . Structural alterations attach toing memory storage. Annual Review of Physiology, 55:397-426. Bailey, C. H. , Bartsch, D. , Kandel, E.R. ( 1996 ) . Toward a molecular definition of long-run memory storage. Proceedings of the National Academy of Science USA, 93: 13445-13452. Bliss, T. V. P. , Collingridge, G. L. ( 1993 ) . A synaptic theoretical account of memory: long-run potentiation in the hippocampus. Nature 361, 31-39 Dolley, D.H. ( 1913 ) . Journal of Medical Research, 29:65. Hebb, D. O. ( 1949 ) . The Administration of Behaviour. New York: Wiley. Horn, D. Levy, N. Ruppin, E. ( 1998 ) Memory Maintenance via Neuronal Regulation Neural Computation, Vol 10, 1-18 Hyden, H. , Egyhazi, E. ( 1962 ) . Nuclear RNA alterations in nervus cells during a learning experiment in rats. Proceedings of the National Academy of Science USA, 48:1366-1373. Kleim, J. A. , Freeman, J. F. , Bruneau, R. , Nolan, B. C. , Cooper, N. R. , Zook, A. , Walters, D. ( 2002 ) Synapse formation is associated with memory storage in the cerebellum. Proceedings of the National Academy of Science USA, 99:13228-13231 Lamprecht, R. , LeDoux, J. ( 2004 ) Nature Reviews Neuroscience 5, 45-54 Lashley, K.S. ( 1950 ) . In hunt of the memory trace. In Danielli, J.F. and Brown, R. ( Eds. ) , Symposia of the Society for Experimental Biology, 4 Physiological Mechanisms in Animal Behaviour. Cambridge: Cambridge University Press. Leuner, B. , Falduto, J. , Shors, T. J. ( 2003 ) Associative Memory Formation Increases the Observation of Dendritic Spines in the Hippocampus. The Journal of Neuroscience, 23 ( 2 ) 659-665 Lisman, J. , ( 1994 ) The CaM kinase II hypothesis for the storage of synaptic memory. Tendencies in Neuroscience, 17, 406-412