Why Some Cells Commit Suicide

Why Some Cells Commit Suicide Apoptosis, or programmed cell death, is a naturally occurring process in the body. It involves a controlled sequence of steps in which cells signal self-termination, in other words, your cells commit suicide.   Apoptosis is a way for the  body to keep checks and balances on the natural  cell division  process of mitosis  or continued cell growth and regeneration. Why Cells Undergo Apoptosis There are several instances in which cells may need to self-destruct. In some situations, cells may need to be removed to ensure proper development. For example, as our brains develop, the body creates millions of more cells than it needs; the ones that do not form synaptic connections can undergo apoptosis so that the remaining cells can function well. Another example is the natural process of menstruation that involves the breakdown and removal of tissue from the uterus. Programmed cell death is necessary to start the process of menstruation. Cells may also become damaged or undergo some type of infection. One way to remove these cells without causing harm to other cells is for your body to initiate apoptosis.  Cells may recognize viruses  and gene mutations and can induce death to prevent the damage from spreading. What Happens During Apoptosis? Apoptosis is a complex process. During apoptosis, a cell triggers a process from within that will allow it to commit suicide. If a cell experiences some type of significant stress, such as DNA damage, then signals are released which cause mitochondria to release apoptosis-inducing proteins. As a result, the cell undergoes a reduction in size as its cellular components and organelles break down and condense. Bubble-shaped balls called blebs appear on the surface of the cell membrane. Once the cell shrinks, it breaks down into smaller fragments called apoptotic bodies and sends out distress signals to the body. These fragments are enclosed in membranes so as not to harm nearby cells. The distress signal is answered by vacuum cleaners known as macrophages. The macrophages clean away the shrunken cells, leaving no trace, so these cells have no chance to cause cellular damage or an inflammatory reaction. Apoptosis can also be triggered externally by chemical substances that bind to specific receptors on the cell surface. This is how white blood cells combat infection and activate apoptosis in infected cells. Apoptosis and Cancer Some types of cancers persist as a result of a cells inability to trigger apoptosis. Tumor viruses change cells by integrating their genetic material with the host cells DNA. Cancer cells are usually a permanent insertion in the genetic material. These viruses  can sometimes initiate the production of proteins that stop apoptosis from occurring. An example of this is seen with papilloma viruses, which have been linked with cervical cancer. Cancer cells that do not develop from viral infection can also produce substances that inhibit apoptosis and promote uncontrolled growth. Radiation and chemical therapies are used as a mode of therapy to induce apoptosis in some types of cancers.

Free Essays on Kants Morality

Kant: Duty and Moral Worth Kant first sets out many of his ethical theories in the Foundations of the Metaphysics of Morals. These ideas are both put forth and proven in this work, to be expounded on in his later writings. One of the main points Kant tries to prove involves how w e determine what has moral worth and what does not. Kant’s major conclusion on this subject is that actions done from a sense of duty are the only actions which can have moral worth. Kant’s argument for this at first seems very sound, but some weak poin ts do arise. It would seem, that in certain situations an argument can be made showing that some acts can have moral worth and not be done strictly from a sense of duty. An act may not be done from duty and yet seen as having some sort of moral worth, s uch as acting out of friendship, or a mother’s love toward her child. Duty does not seem to be the only motivation which can determine moral worth, or if so Kant does not give a perfectly clear argument for this. In order to prove this, all points of Ka nt’s argument must first be inspected, including his definitions of duty and moral worth. Kant begins by claiming that a good will is good unconditionally, and this good will is one that acts for reasons. A will that always acts in this manner is a perfect or holy will. Kant’s major claim concerning moral worth is that only acts done from d uty are able to have any moral worth. What Kant calls â€Å"duty† is something which one is obligated to do, this type of duty has a sense of action to it. Actions, Kant claims, can be good and praise worthy, but at the same time not have moral worth. These actions may be done in accordance with duty but not from it. He gives the example of a person, who finds â€Å"an inner satisfaction in spreading joy,† that helps a person in need (398). This act is honorable, according to Kant, but does not have moral wort h. In order for this act to have moral worth, a man mus... Free Essays on Kant's Morality Free Essays on Kant's Morality Kant: Duty and Moral Worth Kant first sets out many of his ethical theories in the Foundations of the Metaphysics of Morals. These ideas are both put forth and proven in this work, to be expounded on in his later writings. One of the main points Kant tries to prove involves how w e determine what has moral worth and what does not. Kant’s major conclusion on this subject is that actions done from a sense of duty are the only actions which can have moral worth. Kant’s argument for this at first seems very sound, but some weak poin ts do arise. It would seem, that in certain situations an argument can be made showing that some acts can have moral worth and not be done strictly from a sense of duty. An act may not be done from duty and yet seen as having some sort of moral worth, s uch as acting out of friendship, or a mother’s love toward her child. Duty does not seem to be the only motivation which can determine moral worth, or if so Kant does not give a perfectly clear argument for this. In order to prove this, all points of Ka nt’s argument must first be inspected, including his definitions of duty and moral worth. Kant begins by claiming that a good will is good unconditionally, and this good will is one that acts for reasons. A will that always acts in this manner is a perfect or holy will. Kant’s major claim concerning moral worth is that only acts done from d uty are able to have any moral worth. What Kant calls â€Å"duty† is something which one is obligated to do, this type of duty has a sense of action to it. Actions, Kant claims, can be good and praise worthy, but at the same time not have moral worth. These actions may be done in accordance with duty but not from it. He gives the example of a person, who finds â€Å"an inner satisfaction in spreading joy,† that helps a person in need (398). This act is honorable, according to Kant, but does not have moral wort h. In order for this act to have moral worth, a man mus...

Medical Intervention with the Disease of Osteoarthritis Essay

Medical Intervention with the Disease of Osteoarthritis - Essay Example Scientific investigations have clarified that the disease of osteoarthritis is common in older people following years of wear-and-tear that thin the cartilage and the bones (Davis 1988). Osteoarthritis can also result from diseases in which there is softening of the bone, like Puget's disease in which the long bones of the body curve like a bow, or osteoporosis with its bowing of the shoulder called "dowager's hump," or other bone degeneration (Hammerman 1989). Other forms of arthritis can also cause a secondary osteoarthritis. Despite what many have been told, osteoarthritis is not an inevitable problem of aging. Those who don't suffer from it may have their heredity and possibly the strength of their immune systems to thank. Medical science is not quite sure of all the factors that come into play in deciding who gets osteoarthritis and who doesn't. As was mentioned, osteoarthritis creates a formation of spurs of bone to form in the locations where the disease is most prevalent, oft en in the back of the neck, spinal column, and knees but in various other locations as well; as the research will continue to point out (Brandt 1988). This ultimately leads to restricted movement due to the destruction of the cartilage and causes inflammation and pain in the areas the disease targets. Arthritis alone is simply medically known as a swellin... d by the inflammation and the breakdown of cartilage around the joints which makes it far more complex than the basic form of arthritis itself (Hammerman 1989). Cartilage is the shock absorbing material between joints. The weight-bearing joints such as the knees, hips, and spine, as well as the hands, are the joints most often affected by osteoarthritis. These joints are under much greater stress because of additional weight and continuous use (lifting, sports, support, and movement). The concern that too much physical activity may lead to osteoarthritis is on the rise also (Davis 1988). Specialists who work with patients who have this disease now claim that too much physical activity can lead to osteoarthritis since "the continuous stress that physical activity places on the joints can result in micro trauma and degeneration of the articular cartilage" (Davis 1988). Osteoarthritis is also known as degenerative arthritis. Among the over 100 different types of arthritic conditions, os teoarthritis is the most common, affecting over 15 million people in the United States (Hammerman 1989). Before age 45, osteoarthritis occurs more frequently in males. After age 55 years, it occurs more frequently in females. Most cases of osteoarthritis have no known cause, and are called primary osteoarthritis (Brandt 1988). When the cause of the osteoarthritis is known, the condition is called secondary osteoarthritis. Primary osteoarthritis is mostly related to aging. After prolonged use of joints, the cartilage begins to degenerate by flaking or forming tiny crevasses. In advanced cases, there is a total loss of the cartilage cushion between the bones of the joints. Loss of cartilage cushion causes friction between the bones, leading to pain and minimized movement of the

The Iconic image of Mao hangs at the Tiananmen Square and Its Futher Essay

The Iconic image of Mao hangs at the Tiananmen Square and Its Futher Implications - Essay Example Further, the face of China today was an entirely different one before. The penetration of the imperialists deteriorated the economic situation of the country. Political disloyalty and fraud emerged as corruption began to have an effect when the British East India Company earned massive revenues by co-operating with China’s corrupt public officers. The Japanese people attempted to take control of the nation by its Twenty-One Demand that gained severe protests. Mao Tse-Tung or most popularly known as Mao Zedong was one of the young intellectuals who set off the pioneering work of establishing the first Marxism study cluster that aimed to integrate the theories and principles of Marx in the political system of China. In 1921, he co-founded the Chinese Communist Party (CCP), which, together with the Kuomintang (KMT), battled against the guerrilla leaders and warlords who ruled lots of Northern China. The [Student’s Last Name] 2 Chinese Communist Party (CCP) – under t he leadership of Mao Zedong – eventually took spearhead and control over the entire nation on a completely different path. A Short Biography of Mao Zedong and His Contributions to the Political Scheme of China Mao Zedong was the leading and primary Chinese communist chairman and leader of the 20th century and the chief forefather of the People's Republic of China (PRC) in 1949. He was born on December 26, 1893, and was raised in a peasant family in a small village of Shaoshan, Hunan province of China. He was a stubborn rebel of his father's unusually strict disciplinary authority. He was initially introduced to subjects like the Chinese history, literature and philosophy but was also opened up to the thoughts and philosophies of progressive Confucian activists namely K'yang Yu-Wei. Mao moved to Changsa - the capital of the province - where he shortly worked as a combatant of the Republican army that defeated the Qing Dynasty in 1911 revolutionary action. During his stay in Ch angsa, he studied various topics of the Western civilizations including Western Philosophy and was likewise immensely motivated by several liberal newspapers and journalistic printed materials including the New Youth, established by the radical lead Chen Duxiu. In 1918, after completing his studies from the Hunan Teachers College, he voyaged to Peking, now Beijing, and got hold of a job in the Peking University Library under the supervision of Li Dazhao - the chief librarian of the university. Li was highly involved with the study of Marxism and eventually, Mao joined the study group and together they delved into the political and social philosophy of Marxism and in the long run became a keen reader of Marxist writings. Mao printed and circulated articles picking holes with the outdated, old-style standards [Student’s Last Name] 3 of Confucianism. The circulation occurred during the "May Fourth Movement of 1919" where scholars, learners and thinkers were convened for the even tual transformation and innovation of China. Mao emphasized the substantial weight of physical power and mental determination in the fight against custom. In the year 1921, Mao co-founded the Chinese Communist Party (CCP). Albeit he was an avid reader of Marxist writings, he geographically tilted a bit from Marxism when he sensed that in an Asian civilization, communists had to give more focus on the rural areas or the countryside instead of giving so much attention to the urban towns. In actual fact,

Major Works Data Sheet Essay Example for Free

Major Works Data Sheet Essay Plot summary: Heart of Darkness begins on the Thames river and told by an unknown narrator. He and several other men are on the deck of a ship when Marlow, a captain, begins to speak. Marlow had always wanted to travel to Africa and up the snakelike Congo River. With the help of his aunt in Brussels, Marlow gets a job as a boat captain on the river with a Dutch trading company that deals in ivory. After getting his assignment at the office in Brussels, he travels to the mouth of the Congo River in a French steamer, which drops off soldiers and clerks at many stations along the African coast. The site of a French man-of-war firing at nothing puzzles Marlow. When Marlow arrives at the mouth of the Congo, a Swedish captain takes him to the company’s Inner Station on a smaller boat. Outside of the station he sees Africans chained and working hard at worthless projects, with others nearby dying slowly. Marlow is impressed with the competence and dress of the accountant who works at this station. It is here that he firsts learns of Kurtz, an exceptional trader who is destined for great things. Marlow then travels to the company’s Central Station, walking two hundred miles inland with a sick, overweight white man who had to be carried by Africans, until they tired of it and abandoned him. Once at the station, Marlow meets the General Manager, a hollow man who got his job not by virtue of his merit but simply by remaining alive. His only talent is making people feel uneasy. The boat Marlow was supposed to captain had been torn up in an accident just before he arrived, so Marlow spends months at the station making repairs and waiting for rivets. During this time, Marlow watches many of the white men do no work and walk aimlessly. One day a building caught fire and they decided to punish an African for it. Marlow then meets another  hollow man, the brick maker, who has no mater ials to build bricks. The brick maker questions Marlow about his connections in Europe, and Marlow learns more about Kurtz, who is besides being an excellent trader, an artist and in Africa for the purpose of bringing light to the natives. Marlow determines that the brick maker is a spy for the manager and that neither likes Kurtz. The mysterious Kurtz increasingly intrigues Marlow. He overhears the manager and the manager’s corrupt uncle express their hatred and jealousy towards Kurtz, who is rumored to be ill. With the repairs complete, Marlow captained the boat upriver, manager on board, towards Kurtz’s station. He employed the help of a group of cannibals, whore frained from eating anyone in his presence. Just before arriving at Kurtz’s station, a tribe of Africans attacked the ship, and his African helmsman was killed, having lost his self-control. At this point Marlow worries that he may never meet Kurtz, but they find Kurtz’s station upriver. Greeted by a young Russian, Marlow finds out that Kurtz is very ill. He also finds out that Kurtz convinced a tribe he was a deity to use them to get more ivory. Kurtz goes crazy and runs for the woods, devoid of all restraint. Marlow finds him and helps him back to his bed. Kurtz gives Marlow some papers to give to people in Europe. Kurtz eventually dies, saying â€Å"The horror, the horror.† Marlow returns to Europe, delivers the papers, and eventually talks to Kurtz’s fiancà ©. She is still very idealistic and he cannot tell her about Kurtz’s last words, saying instead Kurtz uttered her name before dying.

Gender Roles in Macbeth Essay -- GCSE Coursework Macbeth Essays

Gender Roles in Macbeth  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although written long ago, Shakespeare’s The Tragedy of Macbeth still has themes relevant for contemporary society.   Murderous ambition, political intrigue, crafty social alliances, the disintegration of marriage – these could be headlines from any daily news program.   It comes as no surprise, then, that we also find a significant number of moments in the play where gender seems to be an issue. More specifically, we might say that Shakespeare's dramatic investigation into proper uses of power consists, in part, of a rigorous critique of the disparities between the respective roles assigned to men and women. Shakespeare seems especially interested in the moral and ethical implications of such discrepancies. In the interest of space and time, I will focus here on only a few brief moments from act one. However, I encourage you to note the further development of these points as the drama unfolds in subsequent scenes. In the very first scene of Macbeth we learn what Duncan and his people value in masculine identity. When the sergeant staggers in to report what he has seen of Macbeth in battle, we are given an image of a thane who is steeped in gore: For brave Macbeth (well he deserves that name), Disdaining Fortune, with his brandish'd steel, Which smok'd with bloody execution, Like Valour's minion carv'd out his passage, Till he fac'd the slave; Which ne'er shook hands, nor bade farewell to him, Till he unseam'd him from the nave to th'chops, And fix'd his head upon our battlements. (1.2.16-23) The king's response to this account is especially telling: "O valiant cousin, worthy gentleman!" (1.2.16-24) demonstrates as much appreciation for the manner in which Macbeth overcame h... ...41). By play's end, we are confronted with her madness, the result of an excruciating tension between her identity as a woman and the desire to accommodate a misconceived and fatally monstrous masculinity. Although I do not intend here to resolve the question of gender in Macbeth (actually, I hope to provoke further thoughts on interpretation), I do wish to note that Shakespeare has forcefully bound the cultural problem of violence to the promulgation and validation of the roles a community assigns by sex. Read the play; attend a performance; consider the moral and ethical implications bound up in the plot of a would-be king who sheds true manhood even as he fulfills the masculine ideal. Works Cited: Shakespeare, William. Macbeth. Literature: An Introduction to Fiction, Poetry, and Drama. Ed. X.J. Kennedy and Dana Gioia. 7th ed. New York: Longman, 1999.

Critical Thinking: Evidence Based Practice (EBP) and “Person-In-Environment” (PIE) Essay

Critical thinking, what has happened to it? Is it apart of our daily lives or is it a part of the past? Can you tell me the definition of critical thinking or would every person’s response be different? Does today’s science have anything to do with critical thinking? How does evidence based practice (EBP) and â€Å"person-in-environment (PIE) relate to critical thinking? In this essay I will answer all of these questions plus give you more information on the subjects. So, by the end of this essay you should have a clear understanding of critical thinking: evidence based practice and â€Å"person-in-environment†. Let’s start with the question of what has really happened to critical thinking? It looks like to me we live in a very complicated fast paced world, where we all have problems and issues and at times they are very hard to comprehend. Yet still decisions have to be made. The interpretation of critical thinking goes as far back as the Socrates but in 1906 William Graham Sumner stated that the concept of critical thinking is: â€Å"the examination and test of propositions of any kind which are offered for acceptance, in order to find out whether they correspond to reality or not†. He goes on to say that â€Å"Men educated in it cannot be stampeded. They are slow to believe. They can hold things as possible or probable in all degrees without certainty and without pain. They can wait for evidence and weigh evidence. They can resist appeals to their dearest prejudices. † Another definition of critical thinking has been defined by Ku, K. (2009) as â€Å"judging information, evaluating alternative evidence and arguing with solid reasons. † (pg. 70) So it may seem too many that this notion of critical thinking (also embraced by educational theorists at the turn of the 20th century) is really declining in popularity in this new millennium. To others critical thinking, if somehow it became generalized in the world, would produce a new and very different world, a world which increasingly is not only in our interest but is necessary to our survival. Now after researching the subject of critical thinking I find out a lot of more information. Such as critical thinking is two things. One is the particular examination of an opinion or conclusion based on that specific examination. Two is when presented with a question, problem, or issue of someone’s opinion or conclusion a creative formulation is formed. I also found out that the practice of reasoning is something critical thinking concentrates on. Practicing self-awareness, tolerating ambiguity when faced with ethical dilemmas, and applying knowledge gained from multiple sources are all key components of critical thinking (Carey & McCardle 2011) Critical thinking is that mode of thinking — about any subject, content, or problem — in which the thinker improves the quality of his or her thinking by skillfully analyzing, assessing, and reconstructing it. Critical thinking is self-directed, self-disciplined, self-monitored, and self-corrective thinking. It presupposes assent to rigorous standards of excellence and mindful command of their use. It entails effective communication and problem-solving abilities, as well as a commitment to overcome our native egocentrism and sociocentrism. (The Critical Thinking Community 2011) Overall critical thinking makes you work on your thinking continuously, to make your thinking the object of every thought, to make your behavior the object of your own thinking; to make your beliefs the object of your thinking. The extent to which any of us develops as a thinker is directly determined by the amount of time we dedicate to our development, the quality of the intellectual practice we engage in, and the depth, or lack thereof, of our commitment to becoming more reasonable, rational, successful persons. Now for is critical thinking apart of science? Yes, it surely is. In the development of critical thinking science can be seen as the ultimate extension. Science entails thrusting ideas together and putting them to the test. The PIE system attempts to broaden the perspective, by placing psychiatric problems in a much broader context of social problems and challenges (Karls & Wandrei, 1994). This is a step forward, as there is some attention to strengths in this model. It cannot be said to come from a strengths perspective, however, which would seem to require a greater transformation and shift of focus. More importantly, this dichotomy is based on the illusory idea of therapeutic neutrality or transparency. That is, it assumes the practitioner has little influence on the experience or presentation of the client. No one is a critical thinker through-and-through, but only to such-and-such a degree, with such-and-such insights and blind spots, subject to such-and-such tendencies towards self-delusion. For this reason, the development of critical thinking skills and dispositions is a life-long endeavor. References: Carey, M. & McCardle, M. (03/22/2011) Critical thinking, Journal of Social Work Education. Issue: Spring-Summer, 2011 Source Volume: 47 Source Issue: 2 COPYRIGHT 2011 Council on Social Work Education ISSN: 1043-7797 Karls, James M, & Wandrei, Karin E. (1992). PIE: A new language for social work. Social Work, 37 (1), 80. Retrieved July 7, 2010 from the ProQuest database. Ku, K. (2009). Assessing students’ critical thinking performance: Urging for measurements using multi response format. Thinking Skills and Creativity, 4, 70-76. The Critical Thinking Community (2011) Our Concept and Definition of Critical Thinking. Retrieved from: http://www. criticalthinking. org/pages/our-concept-and-definition-of-critical-thinking/411

Invisible Man Essay

In Ralph Ellison’s Invisible Man, the character of Trueblood is unique and well developed. Trueblood is a man who impregnates his wife, and at the same period of time commits incest and impregnates his daughter. This character’s reasoning for having sexual relations with his daughter is that he was dreaming when this happened; a feat that while fantastical, could also be plausible due to Trueblood’s nature. Trueblood, while a moral character aside from his transgression, is also oblivious. A good example of this happens on page 48 when Dr.  Norton asks â€Å"You feel no inner turmoil, no need to cast out the offending eye? † to which Trueblood replies â€Å"I’m all right, suh. My eyes is all right too†. Regardless of his ignorance, Trueblood shows remorse for his actions, and believes that a â€Å"man don’t leave his family†, which attests to the morality of the character. Much like the Invisible man, Trueblood found his own morality which did not exactly follow society’s guidelines. When explaining his situation, Trueblood brings up the issue regarding awareness of reality, since according to him he has sex with his daughter during a dream state. As he describes it on page 59, the dream seems to be a metaphor for what actually happened: â€Å"I runs and runs till I should be tired but ain’t tired but feelin’ more rested as I runs†¦ Only I’m still in the tunnel. Then way up ahead I sees a bright light like a jack-o-lantern over a graveyard. It gits brighter and brighter†¦ it burst like a great big electric light in my eyes†. Trueblood comforts himself by saying â€Å"You ain’t guilty†; he does not admit his guilt since he does not see fault in what he did since he was not in control of himself. This is his perception of reality. Again, this unawareness of reality is parallel to the Invisible Man’s life, who cannot see anything as real until understanding he is invisible. The way Trueblood has been treated by the white community, however, seems to be one of the major issues. Before impregnating his own daughter, he claims his life to have been hard: â€Å"Every time I think†¦ what a hard time we was having I gits the shakes† and â€Å"it was cold and us didn’t have much fire†¦ I tried to git help but wouldn’t nobody help us†. After his sinful act, surprisingly enough, it was the white community which came to his aid. Not only are the police ssisting by giving Trueblood protection from the black community, but also assisting by giving him money. To this, Trueblood says â€Å"I done the worse thing a man could even do in his family and instead of chasin’ me out of the country, they gimme more help than they ever give any other colored man† (67). Again, morality is the theme here – the white community is treating Trueblood in a way as if rewarding him, even though his act was actually reprehensible. While this could be seen as the white community’s moral obligation to assist someone who was ostracized from their own community, it could also be seen as moral hypocrisy.

Treatment of Intangible Assets in Billabong

Treatment of Intangible Assets in Billabong This section of the report is aimed at discussing the treatment of intangible assets in Billabong International Limited. In particular, it is necessary to determine if this treatment complies with the existing Australian accounting standards. Overall, this enterprise recognizes three types of non-monetary and non-physical assets, namely goodwill, brands, and computer software (Billabong, 2011 p 66).Advertising We will write a custom report sample on Treatment of Intangible Assets in Billabong specifically for you for only $16.05 $11/page Learn More They are directly related to profit generation. However, one can single out some other intangible assets such as marketing rights, copyrights, patents, customer lists and so forth (Deegan, 2009). They are not quite applicable to this company, but they are of great importance to many modern businesses. On the whole, it is possible to say that the management of Billabong accurately identified each of its non-physica l and non-monetary assets. In this respect, their financial reporting practices are quite appropriate. The company treats these intangible assets in different ways. For instance, they do not amortize goodwill because it has an indefinite life. This means that one cannot determine when their commercial reputation, customer connections, or brand image will stop to bring revenues for the organization. Such practice is quite consistent with Australian as well as International Financial Reporting Standards. This company allocates goodwill to cash-generating units in order to test impairment. It should be noted that they compare the fair value of a unit with its carrying or book value. Again, such methodology is compatible with the standards accounting adopted in Australia (Deegan, 2009). Similarly, Billabong does not calculate the amortization of brands since their economic life can also be indefinite. It should be noted that this enterprise determines the recoverable amounts of cash-gen eration units or CGUs on the basis of value-in-use calculations (Billabong, 2011 p 78). Such calculations require the forecasts of the company’s future financial performance. This method of impairment testing fully conforms to Australian accounting standards (Australian Accounting Standard Board, 2009, p 76). Yet, one needs to take into account that the company’s evaluation of intangible assets, especially brands, relies on sales forecasts. Thus, one has to determine the accuracy of these forecasts. According to their financial reports, they are based on previous experience, market trends, GDP growth or inflation (Billabong, 2011 p 90). Nevertheless, one requires more specific information to assess the feasibility of their forecasts. The only intangible asset that Billabong does amortize is computer software; its amortization period ranges from 3 to 5 years depending on their contractual life. This practice is compatible with the requirements set by Accounting Standard Board (AASB, 2009 b, p 35). At this point, one has to note that there are two distinct terms such as contractual life and useful life.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The first notion can be defined as the period during which the company intends to utilize an asset whereas the second one can be explained as the period when an asset (computer software) is able to generate profit. Useful life can be much shorter than contractual life. Thus, these two notions are not interchangeable. This is why AASB recommends the companies to calculate amortization of the basis of useful rather than contractual life of an asset (AASB, 2009, p 36). In this case, Billabong does not deviate from Australia accounting standards; more likely, they need to specify the duration of amortization period. The thing is that this slightly inaccurate formulation can be confusing to potential inv estors. Another important issue to discuss is the recognition of expenses that are related to intangible assets. One can say that Billabong adopts different approaches to this task. For instance, the company capitalizes the costs related to the acquisition of software (Billabong, 2011 p 66). This approach fully conforms to Australian and International Accounting Standards (IASB 2011, AASB, 2009). One should bear in mind that such method is appropriate only if the company purchases licensed software from third-party contractors. Provided that, the organization independently works on the development of software solutions, its expenditures must be expensed as they occur (IASB, 2011, unpaged). Billabong capitalizes these expenses because such reduction minimizes their negative effect on profitability and overall financial performance of the enterprise. In turn, the costs that the organization occurs in order to develop or enhance their brands are expensed immediately. It should be noted that the costs of internally-developed brands can capitalized only if the company is able to demonstrate their economic feasibility (Benedict, 2001, p 209; IASB, 2011, unpaged). In other words, the organization must demonstrate that the revenues generated by the intangible asset such as brand will fully cover the expenses. As a rule, it is impossible to do if the brand is unknown. Overall, it is possible to say that financial reporting practices adopted by Billabong International Limited do not violate the existing Australian or international standards. This organization provides a complete and accurate representation of its intangible assets such as brands, goodwill, or computer software. It seems that they recognize each of their intangible assets and accurately describe their financial impacts. Their treatment of these assets appears to be quite satisfactory.Advertising We will write a custom report sample on Treatment of Intangible Assets in Billabong specifically for y ou for only $16.05 $11/page Learn More References Australian Accounting Standard Board. (2009) â€Å"AASB 136: Impairment of Assets†. Web. Australian Accounting Standard Board. (2009 b). â€Å"AASB 138: Intangible Assets†. Web. Benedict A. 2001 Practical accounting. London: Pearson Education. Billabong International Limited. (2011). Preliminary Financial Report. Web. Deegan Craig. (2009). Australian Financial Accounting. Melbourne: McGraw-Hill Australia. The International Accounting Standard Board. (2011) â€Å"IAS 38 INTANGIBLE ASSETS†. Web.

Litotes

Litotes Litotes Litotes By Maeve Maddox A rhetorical term for understatement is litotes: litotes [LY-tuh-teez] (noun): understatement in which an affirmative is expressed by the negative of the contrary (as in â€Å"Hes not a bad ballplayer†)- Merriam-Webster. Litotes can be used to express a variety of meanings. When the translators of the KJV have Paul of Tarsus identify himself to the Roman officer as â€Å"a citizen of no mean city† (Acts 21:39), it is not to suggest that Paul was being modest. The words are â€Å"no mean city,† but the meaning is â€Å"a very important city.† Here are other examples of the use of litotes to emphasize the importance of something by using a negative to express the contrary: The history of American freedom is,  in no small measure, the history of procedure.  (i.e., â€Å"to a great extent†) The disparity in government funding is  not easy  to remedy. (i.e, â€Å"extremely difficult†) Litotes is also used to convey modesty, sarcasm, contempt, admiration, and veiled disapproval, as in the following examples: You’ve managed to wreck the car and destroy the front porch all in one go. Good job! He’s no Einstein. Oprah gave every guest a car? Not too shabby. This day-old lobster bisque is not entirely inedible. Understatement has been a popular form of expression in English since the earliest times. For example, the Old English epic Beowulf begins with a gory description of Grendel’s slaughter of thirty of Hrothgar’s thanes. Grendel seizes the thanes and carries some of the bloody bodies back to his lair, â€Å"exulting.† Later, Grendel returns to wreak more slaughter. Says the poet, â€Å"[The monster] did not mourn for it.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:70 "Home" Idioms and ExpressionsWhen to Form a Plural with an ApostropheThe Difference Between "Un-" and "Dis-"

Culture and religions Essay Example | Topics and Well Written Essays - 250 words

Culture and religions - Essay Example Pesently, there are at least 5000 indigenous groups in the world. Their indigenous religion and culture has faded away with the spread of the non-indigenous religions and cultures. The modern civilization has also made it difficult for them to practice the indigenous religion because their rights to practice it are subjugated by the dominant modern people (Scheiner, 1992). The importance of interrelatedness of everything in the cosmos developed from the similarity of experiences of the indigenous people dwelling in different parts of the world. Such experiences included but were not limited to feelings of pain and pleasure, instances of birth and death, and indigenous people’s wonderment regarding the cosmos as well as the place they had in it. In addition to that, the indigenous people also interacted with one another through trade and traveling. These factors allowed the exchange of beliefs and cultures and played the role of catalyst in the interrelatedness of everything in the cosmos. The spiritual purpose that they serve for the indigenous people is that they inculcate unity and harmony among them and enable them to interact with one another in spite of the indigenous religious and cultural differences because these factors make them feel that they are not alone and that they can help others and attain help from them in

Industrialism is maladaptive Essay Example | Topics and Well Written Essays - 500 words

Industrialism is maladaptive - Essay Example From my perspective, industrialism is maladaptive because industrialization is a defective adaptation towards the environment, which has flaws and caused unstableness of the environment. Industrial revolution enabled human society to grow into a larger scale with higher speed, which seemed exciting at the start but indeed harmful to the environment and the society itself. Referring to Rapa Nui’s tragedy, a small group of Polynesian settlers arrived at Easter Island. At the beginning, the population grew slowly. Several hundred years later, the population grew larger than before, and an obsession with building Moai led to increased pressure on the environment of the island. The residences didn’t realize the problems was coming and didn’t make changes. In the end, the Easter Island had been deforested, so people started fighting to each other for the resources that are limited on the island. The wars lead to famine, and eventually cultural collapse. (Terry) Industrialization is exactly the same thing as the Polynesian’s obsession of building Moai: overproducing products while some of them are unnecessary that consume a lot of resources from the environment and eventually damage the world we living in; the Easter Island is the small version of our world: limit land, limit resources that can’t be enough when the population is over its carrying capacity. What Terry found in his started to appear after industrialization when the scale of the world became larger and larger as well as the development speed got higher and higher; therefore, the industrial mode of adaptation has an unstable relationship with the environment. From my perspective, industrialism is maladaptive because industrialization is a defective adaptation towards the environment, which has flaws and caused unstableness of the environment. Industrial revolution