Thursday, December 26, 2019

The Opportunities And Confrontations Of Women - 1134 Words

The Opportunities and Confrontations of Women American women from the early 1920s to the late 1960s ran into quite a few confrontations not only with the federal government but also with society. They were also presented with new radial opportunities that were once nonexistent before this time. The old-fashioned narrow-minded outlook upon women begin to phase out while new representations were being challenged. This is, without a doubt, the most significant and influential periods for women with the movements, organizations, and their new freedoms in modern American history. The Equal Rights Amendment Act was the first movement from women that started this revolution in the 1920s. One of the primary goals of this act was to eliminate all†¦show more content†¦The government nonetheless tried to reverse the tendency of more freedom for women in this traditional society. The Economy Act of 1933 banned both partners in a marriage from holding federal jobs. The federal government did not want women achieving power and they tried to prevent them from doing so by rejecting movements and implementing new legislations. Entering into the 1930s and the beginning of The Great Depression, women roles in the household were becoming increasingly more stressful as they did their best in making ends meet. Things got even more tough with The New Deal programs passed by Congress and President Franklin D. Roosevelt. One specific example of how the alleged excellent New Deal had an unfavorable outcome on women is how the Social Security programs, which accommodated unemployment insurance as well as old-age retirement accounts, would not cover women who worked from the household. Most women of this time were being overlooked by the federal government and they faced many challenges, although the New Deal did also have a few positive attributes to offer women. Those who were unemployed could be supported by the Works Progress Administration (WPA). It employed single women, widows, or women with handicapped husbands. While men were given jobs that required little experienced, usually in construction, women were de signated mostly to garment making. They made apparel and bedspreads to be donated to charities and

Wednesday, December 18, 2019

Statistical Analysis Of Early Detection Of Liver Cirrhosis

Statistical Analysis Of Early Detection Of Liver Cirrhosis Through Medical Image Processing Megha Bahdauria1,Chetna Garg1, Dr. Saurabh Mukherjee2, K.F. Rahman2 1.Mtech Scholar, Department of Computer Science, Banasthali University, Rajasthan, India 2. Associate Professor, Department of Computer Science, Banasthali University, Rajasthan, India Abstract: Statistical operations provide the means of principle of solving the many type of problems which require the uncertain information in cirrhosis. This paper discusses the statistical operations. Computed Tomography, Magnetic Resonance Imaging, Ultrasound etc has been proved very helpful in diagnosing liver cirrhosis. Cirrhosis is an endemic disease across the world that leads to observed†¦show more content†¦To let the liver function properly it is important to detect cirrhosis in early stage. Now a days several noninvasive imaging techniques have been developed recently for detection of liver cirrhosis such as CT, USG, MRI. In this paper we have used CT scan images of liver cirrhosis and applied some statistical operations on those CT images such as mean, median, standard deviation and mode. II. Methodology: CT scans are challenging because of the different image characteristics that must be considered. Here we will be considering the statistical features of a CT scan of liver which is having liver cirrhosis as a disease. The methodology followed is given below: Fig.1 Flow Chart of Methodology Used (1).Image Acquisition : To get an image of which you want to extract some features. (2).Image Preprocessing : It is common practice to perform preprocessing on acquired CT scan images before extracting the features of images. Here we have applied the statistical operation on the preprocessed images After acquiring the image various preprocessing methods can be apply. The aim of this step is to improve the quality of the image that suppress unwanted distortion and enhance the image features which is important for further processing. Such as increase or decrease brightness, shape, contrast, remove the noise from the image. (3).Statistical analysis : Image analysisShow MoreRelatedHepatitis C And The Silent Epidemic2491 Words   |  10 Pagesof the liver. It is caused by the Hepatitis C virus (Centers for Disease Control and Prevention (CDC), 2015). As a result, Hepatitis C has been termed a silent epidemic (CDC, 2015). This is because a lot of individuals have Hepatitis C and don’t even realize they have the infection (CDC, 2015). As the infection begins to progress over time, it could cause acute issues to the liver (CDC, 2015). Those issues could be things like damage to the liver, the liver could fail to function, cirrhosis, or evenRead MoreCommunity Acquired Pneumonia18251 Words   |  74 Pagespreventing pneumonia, particularly in immunocompromised and older adults, which is administered annually. (Schmitt, 2011) The Prognosis of pneumonia is generally good, with rapid recovery when it is recognized and treated early. (Hockenberry, 2007) According to the National Statistical Coordination Board of the Philippines, there are 776,562 of pneumonia in the country in 2004 alone. This could be an implication that pneumonia is one of the leading causes of morbidity and mortality in the country. (Nemours

Tuesday, December 10, 2019

Advanced Corporate Accounting

Question: Discuss about the Advanced Corporate Accounting. Answer: Introduction: Impairment loss is acknowledged only when the carrying value of an asset surpasses its recoverable sum that is more than the fair value of the asset less the expenses to sell and worth that in use. According to the AASB 136, Para 59, only if an assets recoverable amount is lesser than its carrying amount, the assets carrying amount should be deducted to its recoverable amount and this particular deduction is known as impairment loss (Charteredaccountants.com.au 2016). On the other hand, as per the AASB 136, Para 60, an impairment loss is generally identified instantaneously in the loss or gain, unless the particular asset is approved at a revalued amount as per the Standard (Charteredaccountants.com.au 2016). The impairment loss of a revalued property should be considered as a revaluation fall according to the other Standard. Therefore, technically, the terminology impairment loss can be defined as the reduction in the net carrying value, the acquirement expense less depreciation, of a property which is more than the undisclosed flow of cash of the similar asset in the future. It can also be said that an impairment loss generally takes place when the assets are abandoned or sold as the organization does not expects any longer regarding the advantages of the operations for long-term. This is the particular fact, for which it varies from a written-down, although the impairment losses frequently resulted into a taxation delay for the property. On the basis of the kinds of assets that are impaired, the shareholders of a publicly held organization might also lose its equity in their stocks that might also resulted into a lower value of debt to equity ratio. The objective of the accounting standard AASB 136 is to suggest the methodologies that a unit can incorporate in order to make sure regarding its assets that will be carried at no more than the recoverable amount (Aasb.gov.au 2016). The particular asset is carried at greater than its recoverable amount only if the carrying sum surpluses the total sum to be recovered by selling the assets. This particular standard can be applied to every unit which is needed to construct the fiscal reports according to the Part 2M.3 of the Corporations Act and this is a coverage unit (Aasb.gov.au 2016). This standard can also be implemented for common rationale of the monetary reports of every other coverage. Additionally, the AASB 136 Standard of Accounting is also implemented within the fiscal news, which is, or is considered for common principle of fiscal reports. This standard of accounting (AASB 136) has various scopes and thus it can be implemented within the accounting for all assets impairment other than the inventories (AASB 102), properties that arises from the contracts of construction (AASB 111), deferred tax assets (AASB 112 Income Taxes) (Aasb.gov.au 2016). The other properties that arises from the benefits of the employees (AASB 119) and the fiscal assets that are present in the scope of Financial Instruments: Recognition and Measurement (AASB 139) are also considered as the exceptional impairment of assets for the scope of the AASB 136 (Aasb.gov.au 2016). Moreover, the Investment Property (AASB 140), Agricultural activities that are determined through fair value (AASB 141), Insurance contracts (AASB 4) and Non-current assets that are held for discontinuation and sale of operations (AASB 5) are also enlisted under exceptional cases (Aasb.gov.au 2016). Therefore, it can be said that the particular standard of accounting AASB 136 is only applied to those monetary assets that are classified under AASB 127, AASB 128 and AASB 131 (Aasb.gov.au 2016). The accounting stan dard AASB 127 is related to the subsidiaries under Consolidated and Separate Financial Statements, on the other hand, AASB 128 is related to the associates under Investments in Associates and AASB 131 implies the joint ventures under Interests in Joint Ventures (Bragg 2013). However, the impairment loss can be measured and recognized as per some requirements that are mentioned in the Paragraphs 59-64 (Aasb.gov.au 2016). According to the mentioned paragraphs, the impairment losses can be measured and recognized for an individual property other than the goodwill and cash-generating units that are dealt with the paragraphs 65-108 (Picker 2012). When the estimated amount for the impairment loss is more than the assets carrying amount to which this is related, a unit should determine a liability only if that is needed by another Standard. In addition to this, with the identification of the impairment loss, the amortization and the depreciation charge for the particular property should be accustomed. The reason behind this is that it helps in assigning the amended carrying amount of the assets in the future by subtracting the outstanding value on the methodical order over its rest of the functional life. It has been found that when an impairment loss is identified, the associated deferred tax liabilities or assets are identified as per the accounting standard AASB 112 (Dagwell et al. 2012). This is done by evaluating the amended carrying amount of the property with its taxation base. According to the Paragraphs 66-108, the requirements for determining the cash-generating units are set out to which the property is belonged and is identified for carrying amount. From this, the impairment losses are recognized in order to generate cash units and the goodwill. Therefore, it can be said that the identification of the impairment losses is very simple and can be done systematically. Thus, the calculation of the impairment loss is also simple. At first, the factors responsible for leading the impairment of the assets should be identified. Some of the factors include regulatory enforcement or new legislation, change in market situations, workforce turnover and decrease in functionality of the assets for aging (Jersey 2013). It has been found that implementation of new technologies or techniques might lead to drop in the fair market value. In other words, it can be said that the fair market value calculation is the essential part as without its proper calculation, the impairment of asset cannot be determined. Thus, the fair market value plays an important role in the calculation of the impairment loss and as it is assigned, its value can be easily compared with the assets carrying value that is present in the fiscal declarations. The impairment losses are generally identified either by the revaluation model or the cost model, based on the criteria that the debited amount has changed by new or adjusted fair market valuation. (i) Calculation of Impairment Loss:- Particulars Amount Carrying Amount of Assets (A) $1,680,000 Recoverable Amount of Assets (B) $1,420,000 Fair Value of Assets ( C) $171,000 Real Value of Assets (D = Higher of B C) $1,420,000 Impairment Loss (A-D) $260,000 Less : Goodwill on Acquisition $40,000 Impairment Loss Less Goodwill $220,000 Impairment Loss Allocation:- Particulars Amount Percentage Impairment Land 200000 12% 26829 Inventory Products 180000 11% 24146 Brand "Crossbow Shoe" 160000 10% 21463 Shoe Factory 700000 43% 93902 Machinery for Manufacturing Shoes 400000 24% 53659 TOTAL 1640000 100% $220,000 In the Books of Crossbow Ltd. Journal Entry Dr. Cr. Date Particulars Amount Amount ($) ($) 30/06/2015 Impairment Loss A/c. Dr. 260,000 To, Goodwill A/c. 40000 To, Land A/c. 26829 To, Inventory Products A/c. 24146 To, Brand "Crossbow Shoes" A/c. 21463 To, Shoe Factory A/c. 93902 To, Machinery A/c. 53659 (Being the net identfiable assets liabilities and goodwill impaired based on the recoverable amount) Income Statement A/c. Dr. 260,000 To, Impairment Loss A/c. 260000 (Being the amount of impairment loss on machinery transferred to Income Statement ) References Aasb.gov.au. 2016.Aasb.gov.au. [online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 24 Sep. 2016]. Bragg, S. 2013.Accounting best practices. Hoboken, N.J.: John Wiley Sons. Charteredaccountants.com.au. 2016.AASB 136 Impairment of assets. [online] Available at: https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-136--Impairment-of-assets?standard= [Accessed 24 Sep. 2016]. Dagwell, R., Wines, G., Lambert, C. and Psaros, J. 2012.Corporate accounting in Australia. Frenchs Forest, N.S.W.: Pearson. Jersey, C. 2013.Introduction to corporate accounting. New Delhi: Random Exports. Picker, R. 2012.Advanced corporate accounting. Milton, Qld: John Wiley Sons.

Monday, December 2, 2019

Suitability for purpose Research Paper Example

Suitability for purpose Paper 1. Suitability for purpose: It was met as it will be obviously decipherable by the user. The main theme of the website is based around the environment and such is shown by the theme/house-style used. The purpose of my website was to make others more aware of environmental issues and this was covered clearly and linked to from the Equipment page for every piece of recycling equipment.Another purpose of the website is to allow those who do not already own any of those pieces of equipment to easily acquire it this was engaged with the viewer by using a different, larger font size which, when clicked on, will link the user to an external website. The final purpose of the website is to make youngsters aware of global issues and how these can be assuaged. This purpose was successfully communicated by the use of simple words, images and an animation, aiding understand.2. Suitability for audience: The likely audience of the website is diverse. Some of those may be randomly browsing to see i f there is anything is interesting, others may want to find out more on how to use their recycling equipment, others want aid in ordering this equipment and, finally, an audience may even be youngsters.Needs for each different group is provided; those browsing around can use the navigation bar to quickly search for what they may find interesting, those wanting to find out how use their equipment merely have to browse to the next where they can choose their required equipment the ordering link is also provided there. Youngsters wanting to access the environmental section only have to click once on Recycling and the Environment button of the navigation bar.3. Readability: Font size has been adjusted to fit the reading atmosphere and purpose of the text. The main heading, Recycle GB, has been inserted into the master-page in order to become common on all the other pages. Sub-headings have also been kept around the same size, with the exception of when there is too much text, protect t he ecosystem recycle.Text colour has also been used with the intention of fitting into an independent theme. Red text, used on the first page, represents urgency and hence is used to prompt users that if there are any problems, they could email the customer support team. Blue text is used casually to introduce/explain text; it is the standard font colour used for this website. Black text is used for formal issues, such as the form and in tables which present information.Arial MT Bold is used for the main heading as it looks more user-friendly than, say, Times New Roman, yet still being standard; it is also easy to read for some people who require more viewing assistance (accessibility). Arial Narrow is used for normal text as it looks different, smaller than most other fonts (therefore more flexible when stretched to fit a box) and looks more formal when is not bold.Language used throughout the website is simple-moderate. There are not many descriptions, those are replaced with tex t-tables, images and animations to aid easier understanding, pertain interest and support the user-friendliness, which users can comment on in the form.4. Usability: Navigation is consistent throughout all pages. Forward and Backward buttons are implemented into each page according to whether they are needed or not. They link a page to another page, in priority/chronological order. For example, the Homepage links users to the Equipment page, where they can either click each individual hotspot to their desired location or could merely click Next until they get there. For those who are not keen on persistent clicking can use the navigation bar. If a person wanted to, say, go to The Black Bin page without having to go to the Equipment page and clicking can hover over Equipment on the navigation bar, highlighting The Black Bin and clicking. The navigation components are clearly sized for users to see and recognise. Highlighting of hyperlinks is automatically used to aid users for clicki ng there. The form is laid out so that users can easily understand it and additional information is provided in brackets: 1=Bad 10=Fantastic. Text to aid the user is provided to ensure they understand the components around the website, The table on the right shows to you more specifically5. Accessibility: As demonstrated in AO2 Evidence, by screenshots, I could create a different master page with contrasting colours and larger-sized fonts in order to make the pages viewable for those with accessibility issues for example I have used a black, white and yellow theme, both the white and yellow contrast with the black to make it easier. Tables have also been used to organise all elements consistently at a suitable size, for example in the hotspot on the Equipment page.ALT tags have also been added to most images in order to help those who cannot see images, either due to accessibility or slow-speed connections, to at minimum read what the picture is displaying.Strengths:* When choosing this assignment title, I had a rigorous idea of what how I was to plan my website, organise it and what to insert in every page this is reinforced by my site-plan* Implementing most components, which were used on the website, from previous units, accurately; Roll-over buttons and the navigation bar from Unit 21, the advertising animation from Unit 20, and various skills from Unit 1 (mainly through the Publisher task)* Good at finding appropriate images of good quality and size using appropriate search functions* I have given each task of the project appropriate timings, building on and linking from previous steps (for example I have consciously structured Task 2, inserting the components into the website, to follow-on to Task 3, inserting the hyperlinks)* Before inserting the components into the website, I have planned thoroughly where they are going to go, what is going to be said (in text) and the reasons for such choices* From visiting internet websites so much, I had a firm id ea about whether my website was actually looking like one or something else, like a Newsletter, for example* From previous practice assignments/tutorials, I had prior experience with the web-design software used, WebPlus 10, before undertaking the assignment.Weaknesses:* Some pages do look as if they have been rushed as they do not contain much activity* Viewers may not understand why different font colours, other than green, like blue, have been used when it does not fit the general house-style. I could have made these inconsistencies more decipherable.* Using tables for some of the components did not fit in well as different images were of different sizes. This often over-squashed images, distorting general readability.* There was some wasted space which I couldnt effectively fill in with more components. This should encourage me to plan with greater precision next time.* More interactivity could have been applied to the website by the use of video and/or background sound* User-fo rm could have been linked to in more ways to encourage user feedback.