Malaysian Financial Reporting Standard 116 Essay

Malaysian Financial Reporting Standard 116 Property, Plant and Equipment This form incorporates alterations coming about because of MFRSs with successful dates no later than 1 January 2012. Corrections with a successful date later than 1 January 2012 MFRS 116 has been altered by MFRS 13 Fair Value Measurement*. As those alterations have a powerful date after 1 January 2012 they are excluded from this version. * viable date 1 January 2013 559 MFRS 116 Substance sections Preface INTRODUCTION IN1â€IN15 MALAYSIAN FINANCIAL REPORTING STANDARD 116 PROPERTY, PLANT AND EQUIPMENT OBJECTIVE SCOPE DEFINITIONS RECOGNITION Initial costs Subsequent costs MEASUREMENT AT RECOGNITION Elements of cost Measurement of cost MEASUREMENT AFTER RECOGNITION Cost model Revaluation model Depreciation Depreciable sum and devaluation period Depreciation technique Impairment Compensation for weakness DERECOGNITION DISCLOSURE TRANSITIONAL PROVISIONS EFFECTIVE DATE WITHDRAWAL OF OTHER PRONOUNCEMENTS 1 2â€5 6 7â€14 11 12â€14 15â€28 16â€22 23â€28 29â€66 30 31â€42 43â€62 50â€59 60â€62 63 65â€66 67â€72 73â€79 80 81â€81E 82â€83 560  © IFRS Foundation MFRS 116 Malaysian Financial Reporting Standard 116 Property, Plant and Equipment (MFRS 116) is set out in sections 1â€83. All the passages have equivalent power. MFRS 116 ought to be perused with regards to its goal and the Basis for Conclusions, the Foreword to Financial Reporting Standards and the Conceptual Framework for Financial Reporting. MFRS 108 Accounting Policies, Changes in Accounting Estimates and Errors gives a premise to choosing and applying bookkeeping approaches without express direction.  © IFRS Foundation 561 MFRS 116 Prelude The Malaysian Accounting Standards Board (MASB) is executing its approach of assembly through receiving International Financial Reporting Standards (IFRSs) as gave by the International Accounting Standards Board (IASB) for application for yearly periods starting on or after 1 January 2012. The IASB characterizes IFRSs as containing: (an) International Financial Reporting Standards; (b) International Accounting Standards; (c) IFRIC Interpretations; and (d) SIC Interpretations. Malaysian Financial Reporting Standards (MFRSs) equal to IFRSs that apply to any revealing period starting on or after 1 January 2012 are: (a) Malaysian Financial Reporting Standards; and (b) IC Interpretations. First-time use of MFRSs proportionate to IFRSs Application of this Standard will start in the first-run through adopter’s * first yearly announcing period starting on or after 1 January 2012 in the contextâ of receiving MFRSs equal to IFRSs. For this situation, the prerequisites of MFRS 1 First-time Adoption of Malaysian Financial Reporting Standards must be watched. Use of MFRS 1 is essential as in any case such budget reports won't have the option to attest consistence with IFRS. MFRS 1, what might be compared to IFRS 1 First-time Adoption of International Financial Reporting Standards, requires earlier period data, introduced as similar data, to be repeated as though the prerequisites of MFRSs viable for yearly period starting on or after 1 January 2012 have consistently been applied, with the exception of when it (1) denies review application in certain viewpoints or (2) permits the first-run through adopter to utilize at least one of the exclusion s or special cases contained in that. This implies, in setting up its first MFRS budgetary statements* for a monetary period starting on or after 1 January 2012, the first-run through adopter will allude to the arrangements contained in MFRS 1 on issues identifying with progress and viable dates rather than the transitional arrangement and compelling date contained in the separate MFRSs. This varies from past necessities where a substance represented changes of bookkeeping strategies as per the particular transitional arrangements contained in the separate Financial Reporting Standards (FRSs) or as per FRS 108 Accounting Policies, Changes in Accounting Estimates and Errors when the FRS did exclude explicit transitional arrangements. * Addendum An of MFRS 1 characterizes first-time adopter and first MFRS fiscal reports. 562 MFRS 116 in such manner the powerful and issuance dates contained in this Standard are those of the IASB’s and are inapplicable in the new MFRS structure since MFRS 1 prerequisites will be applied on 1 January 2012. Examination and consistence with IAS 16 MFRS 116 is proportionate to IAS 16 Property, Plant and Equipment as gave and altered by the IASB, including the successful and issuance dates. Elements that agree to MFRS 116 willâ simultaneously be in consistence with IAS 16. 563 MFRS 116 Presentation IN1 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) replaces IAS 16 Property, Plant and Equipment (changed in 1998), and ought to be applied for yearly periods starting on or after 1 January 2005. Prior application is energized. The Standard likewise replaces the accompanying Interpretations: ï‚ · SIC-6 Costs of Modifying Existing Software SIC-14 Property, Plant and Equipmentâ€Compensation for the Impairment or Loss of Items SIC-23 Property, Plant and Equipmentâ€Major Inspection or Overhaul Costs. IASB’s purposes behind updating IAS 16 IN2 The International Accounting Standards Board built up this amended IAS 16 as a component of its venture on Improvements to International Accounting Standards. The task was embraced in the light of questions and reactions brought up corresponding to the Standards by protections controllers, proficient bookkeepers and other invested individuals. The destinations of the venture were to diminish or take out other options, redundancies and clashes inside the Standards, to manage some combination issues and to make different upgrades. For IAS 16 the IASB’s principle objective was a restricted modification to give extra direction and explanation on chose matters. The IASB didn't reexamine the principal way to deal with the representing property, plant and gear contained in IAS 16. IN3 The fundamental changes of IAS 16 IN4 The primary changes from the past adaptation of IAS 16 are depicted beneath. Extension IN5 This Standard explains that an element is required to apply the standards of this Standard to things of property, plant and gear used to create or keep up (an) organic resources and (b) mineral rights and mineral saves, for example, oil, petroleum gas and comparative non-regenerative assets. Acknowledgment: resulting costs IN6 An element assesses under the general acknowledgment standard all property, plant and hardware costs at the time they are brought about. Those expenses incorporate expenses brought about at first to get or build a thing of property, plant and gear and expenses caused hence to add to, supplant some portion of, or administration a thing. The past variant of IAS 16 contained two acknowledgment standards. An element applied the second acknowledgment rule to ensuing expenses.  © 564 IFRS Foundation MFRS 116 Estimation at acknowledgment: resource disassembly, evacuation and rebuilding costs IN7 The expense of a thing of property, plant and gear incorporates the expenses of its disassembly, expulsion or reclamation, the commitment for which a substance causes as a result of introducing the thing. Its expense likewise incorporates the expenses of its disassembly, evacuation or reclamation, the commitment for which an element brings about as an outcome of utilizing the thing during a specific period for purposes other than to create inventories during that period. The past rendition of IAS 16 included inside its extension just the expenses acquired as a result of introducing the thing. Estimation at acknowledgment: resource trade exchanges IN8 An element is required to quantify a thing of property, plant and hardware procured in return for a non-financial resource or resources, or a mix of money related and non-fiscal resources, at reasonable worth except if the exchangeâ transaction needs business substance. Under the past rendition of IAS 16, a substance estimated such an obtained resource at reasonable worth except if the traded resources were comparative. Estimation after acknowledgment: revaluation model IN9 If reasonable worth can be estimated dependably, a substance may convey all things of property, plant and gear of a class at a revalued sum, which is the reasonable estimation of the things at the date of the revaluation less any resulting aggregated devaluation and collected hindrance misfortunes. Under the past rendition of IAS 16, utilization of revalued sums didn't rely upon whether reasonable qualities were dependably quantifiable. Deterioration: unit of measure IN10 A substance is required to decide the deterioration charge independently for each huge piece of a thing of property, plant and hardware. The past adaptation of IAS 16 didn't as plainly set out this prerequisite. Devaluation: depreciable amount IN11 A substance is required to quantify the leftover estimation of a thing of property, plant and hardware as the sum it gauges it would get at present for the benefit if the advantage were at that point of the age and in the condition expected toward the finish of its helpful life. The past adaptation of IAS 16 didn't indicate whether the lingering esteem was to be this sum or the sum, comprehensive of the impacts of expansion, that an element expected to get later on the asset’s genuine retirement date. Deterioration: devaluation period IN12 A substance is required to start deteriorating a thing of property, plant and hardware when it is accessible for use and to keep devaluing it until it  © IFRS Foundation 565 MFRS 116 is derecognised, regardless of whether during that period the thing is inactive. The past form of IAS 16 didn't indicate when devaluation of a thing started and determined

Enlightening Infirmity free essay sample

My body is a vessel for a common war. Flooding in from shrouded compartments, an unexpected assault is propelled on the most tireless and guiltless of cells. The revolutionaries were made in this â€Å"country,† yet an obscure factor has brought about their absence of devotion towards their country. Their severity can be seen in the plundering of various locales and the consumption of any wellspring of confidence. The vessel is constrained by a feeling of vulnerability and uneasiness, as these arbitrary fights have gotten famous yet erratic. All things considered, the country pushes ahead to achieve the staples of any self-regarding land, yet the land rather fills in as a danger to the blameless, not the asylum that the blessed can depend upon. This fight started seven years prior with my determination of Addison’s illness and Hypothyroidism, as my insusceptible framework assaulted my thyroid and adrenal organs. After two years I was shelled with extraordinary agony, and later the unimportant conclusion of Fibromyalgia. We will compose a custom exposition test on Illuminating Infirmity or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page As I ponder the noticeable minutes in this turbulent excursion, my brain floods with an expanse of recollections. I think about a horde of specialists amassing outside my emergency clinic space to take a gander at the â€Å"spectacle† that was me. I consider delaying after each two steps and my mom conveying me into to the doctor’s office at ten years old since I essentially didn't have the solidarity to proceed. I see my mom attempting to shroud her crying as the specialists communicated their disarray. I hear the doctor’s difficult words, inquiring as to whether my indications were manufactured in a pitiful exertion to avoid school. I feel the salty tears stream down my face as I understood that I will carry on with my life in a component of detachment that accompanies having the analyses of one out of many. For as long as seven years my battling body has demonstrated the foe of my desires and commonality, yet in addition the advocate of my flexibility and uniq ueness. I have as of late found that my loved ones will never completely comprehend my physical and mental changes. They can't understand how I can keep up a fun loving character when I am in that much torment. This dismal actuality isn't situated in their absence of exertion, but instead their inadequacy to see my difficulties through the channels of delayed past limbo. Albeit testing, my conditions have made a trust in my latent capacity, as I think back on what I have confronted and survived. I have created assurance and tirelessness, persistently consoling myself that I can achieve as much as somebody without my challengesâ€that these sicknesses won't influence my future. They have changed me into an increasingly compassionate individual who can identify with the torment in others and somebody who has a more profound thankfulness for the idea of life. At long last, my ailments have even permitted me to build up my objective of a profession in medication, helping other debilit ated youngsters. In spite of the fact that there have been times that I have asked â€Å"Why me?†, they are uncommon on the grounds that even in circumstances where I am scarcely versatile or having unfriendly responses to prescriptions I perceive that my achievements despite these difficulties will characterize me as an individual. Through these snags I have gathered understanding into myself and who I am as an individualâ€valuable information that numerous others my age haven’t had the advantage of finding. I can stretch out into the world with the security of psyche that no bodyâ€even my ownâ€can hold up traffic of my future.

Sal Khan, Gabriel Abrantes, and the Man in the Shiny Red Satan Suit

Sal Khan, Gabriel Abrantes, and the Man in the Shiny Red Satan Suit 2:50 PM, Wednesday, May 8 I am in a café on Mass Ave, waiting for a roast chicken-mashed avocado-jicama sandwich and talking to my sister on the phone. A tall, tattooed man walks in wearing a skintight red devil suit and horns. He stands around for a few seconds, looking like he might order something, then walks up to the man working the register, throws his arms in the air, and yells: Im SATAN! The man at the register looks up, smiles, and says Satan! Ive been waiting for you! Ive been looking all over for you, kid! booms Satan. Lets get you back to hell! Hell?! says the man. But, Satan! I thought I was already in hell. I thought Id been there all along, working at this godforsaken JOB! The manager has sidled up to the counter and is standing behind his employee, smiling very uncomfortably and waiting for the scene to play out. The man from behind the register climbs onto Satans shoulders, shouts I QUIT! , and piggybacks out at a sprint. Order up for Tasha? calls an uncertain coworker. By the time I grab my sandwich and get to the door, both men are out of sight, and I am laughing in the street. I make it back to campus just in time to hear Sal Khan tell his story to President Reif in Kresge. Ive been looking forward to this all week. If you cant spare an hour to watch the interview here, have a look at these lovely faces: Pri and Mira, 16, with the creator of Khan Academy. Khan talks about how he started out, what he thinks of MIT, and why Khan Academy works so well. The key to the success of his early videos, he says, is the humanity: remember, he was making them for his neice, not for Bill Gates kids. The human element, the aim for connection over professionalism, was the necessary component. Also key, Khan says, is to enjoy the subject matter. Before each video, after striving to understand the material intuitively, at a deep level, and exploring the concept visually, Khan makes himself smile. Force yourself to smile he says, force yourself to laughthat energy will carry over into the teaching. Here are the best things I hear: On MITs responsibility to lead educational innovation: Everyone wants to wear the jeans that Jennifer Lopez wears. Were the celebrity role model everyone wants to emulate. This is a hit with the audience. On choosing to make Khan Academy non-profit: Whats a home run in the for-profit world? You get acquired or go IPO. A home-run as a non-profit thats something epic, really cool. On working as a hedge fund analyst: At 2 PM on the West Coast, my boss would say, Its not about working hard, its about working smart. Go home and have a life. If not for that, thered be no Khan Academy. And, my favorite, on creativity. Everyone here is a creator. I cringe when someone says Im not good at engineering; Im creative. There is nothing more fundamentally creative than engineering. By definition, you are making something that wasnt there before. What is important is not your GPA, not your credentials. Its what you make. Its about going and building things. When you walk out [of MIT], the most important part of your experienceand this is already the case, but I dont know that most people realize itwill be what youve made. **** I borrow a friends camera and walk over to the Media Lab. Today is the opening reception for the spring exhibits in the List Visual Arts Center; filmmaker Gabriel Abrantes is giving a talk.   It is beautiful. It makes me want to learn about film, politics, the global economy, colonialism, liberty, art, and Angola. I am not sure is theres a major for this. If there were a Ph. D. in learning everything, I would do that, said Sal Khan. Now the curator of the List is talking about cross-pollination in art and media. Reduce painting to its constituent elements, he says, and it begins to resemble sculpture. Break down sculpture, and it starts to look cinematic. This reminds me of something someone said last semester. Physics is basically applied math, and chemistry is pretty much applied physics. Biology is applied chemistry. Applied biology is the humanities? Its a stretch. I enjoy the reception. I feel like a grown-up.

Juvenile Delinquency The Basis Of Public Fear - 2219 Words

This essay will look at the way in which juvenile delinquency came into existence and became the basis of public fear. It will look at the way the concept of ‘childhood’ was developed and the way in which laws brought juvenile delinquency in to the media’s concern. In order to understand the way in which juvenile delinquency was legislated we need to understand the basis of juvenile delinquency which starts from the process of ‘childhood’. This concept of childhood was not in existence before the 17th century, there was also no concept of youth and adulthood, and therefore there was no social problem of ‘youth’s’. The perception that there was no concept of childhood was first introduced by the French scholar PHILIPPE ARIÈS in his†¦show more content†¦(Fionda, 2005) At this period, children were being exploited through tough child labour. The children were treated as miniature adults, they played a crucial role within the industrialization. However, there was no clear boundary between adulthood and childhood, in the pre-industrial period societies children worked together with adults in everyday life, they did not live in an isolated world or behave in a different way and were not treated to different understanding of morality. (Muncie, 2009, p.48).The way children lived in this era was no different in the way that adult life was lived, they were involved in drinking alcohol, physical – intensive working, gambling. In which today’s postmodern society would define as unsuitable and illegal way of living for children, In order to maintain their ‘innocence’ and morality’ (Empey, 1982, p.33). Late 18th century the concept of childhood was viewed as the loss of innocence and the attainment of adult abilities for evil actions and behaviour, therefore there was a need to protect the innocence of children. Hendricks identified this as the ‘Romantic Child’. Furthermore, there was a development of welfare approach and child welfare reform, which felt the need to protect children against the immorality of the world. The 1833 Factory Acts restricted that no child below the age of 9 was to be active in brutal working environments, children’s working hours cut down rapidly to ensure there they

The United States Education System - 951 Words

Every year, American teachers discover that the youth have a 5D relationship with their schools: dissatisfied, disengaged, disaffected, disrespectful, and disruptive. In this prolific source of educational substances, the paucity of satisfaction of the students and the predilections of the teachers militate in some measure against a just valuation being accorded to such researches. â€Å"Policy makers remain oblivious to the fact that ‘kids are not what they used to be,’† and in order to re-engage the young, serious research on everyday education needs to be expressed (p. 33). The U.S. education system needs to understand that ambiguity exists, and a rapid cycle of policy changes will stagnate their efforts to achieving cultural globalization. Often times, U.S. teachers try to blame the media for the faults of youth today, but they lack the understanding that their â€Å"tightly scripted systems of management, measurement, and marketing† push those same kids to seek liveliness elsewhere (p. 32). This cultural shift signifies a de-differentiation in which an effacement of the adult-child hierarchies puts more pressure on authority figures to continue trying to bend everyone into a common measure (p. 35). In Finland, however, they want everyone to be successful despite the market dogmas of society, and one way they do so is sanctioning academic and vocational schooling. This gives students a choice between two equitable options of education instead of forcing them down a one-wayShow MoreRelatedThe Education System Of The United States829 Words   |  4 PagesRecent surveys and articles state that Over 30% of kids in the United States never finish high school. For minority kids, it s over 50%.1. The public education s ystem in the United States seems to be failing to meet the needs of the children and thus affecting their future outcomes. The average quality of education in Elementary, Middle and High school that a child deserves, is far from superior. Given the growing competition in the world it is imperative to provide a solid educational foundationRead MoreThe Education System Of The United States1090 Words   |  5 Pages The education system in the United States is a problem. One problem is that many of the students attending school today live in poverty. Another problem with the education system is that the curriculums are not being altered to the skills needed in the world today. Furthermore, students are not allowed to use their individual learning styles in the classroom. The education system today has many flaws that are not being fixed. Many students in the education system are living in poverty. 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Students in our nation have a choice whether or not to attend prestigious higher-level institutions in order to educate themselves and prepare themselves for the job market. The U.S. has an outstanding reputation of educating students as well as ma king education available to everyone in the country. Whether it beRead MoreThe Education System Of The United States971 Words   |  4 Pagesdifferent classes in the United States. As much as we want to believe that we live in an equal country, in reality we far from it. There are people barely hanging on to be able to eat enough and to find a place to sleep with other people on the other end of the spectrum who own multiple homes and waste enough food to feed many of the families on the opposite end of the spectrum. The thing that all of the classes have in common is the push for education and higher education specifically. There is aRead MoreThe United States Education System1687 Words   |  7 PagesThe United States education system is currently ranked 17th worldwide (â€Å"Global Grade†). According to the dictionary, education is the act or process of imparting or acquiring general knowledge, developing the powers of reasoning and judgment, and generally of preparing o neself or others intellectually for mature life. In a survey conducted by the Organization for Economic Cooperation and Development, adults in the United States scored way below average, and better than only two of the twelve countriesRead MoreThe Education System Of The United States1174 Words   |  5 PagesUnderstanding the importance of education is like understanding life. They go directly hand and hand, because learning is apart of the daily life of a child, and is extremely essential in a child’s development. Children are introduced to the education system for the purpose to learn and thrive in todays society. The education system is used to set a model for children to become successful adults for American society to prosper. Rarely, do we think about school conditions and the stress pushed uponRead MoreThe Education System Of The United States Essay1504 Words   |  7 PagesPurpose of Education As a developed nation, the United States owes its success to the education system that has evolved with our nation. While at times conflict consumes our nation, tragedy occurs, and hardships arise we can rest assured that our elected officials and citizens are making intelligent decisions that uphold our values, rights, and liberty. These leaders have been elected to operate our democratic society which is propelled forward by education. Education serves as the single most importantRead MoreEducation System Of The United States1495 Words   |  6 Pages Equalizing education in the Nation The United States education system is ranked lower and lower every year. 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Behavioral Management in the Developmentally Disabled Free Essays

This paper will dwell on the behavioral management for the developmentally challenged individual. This paper seeks to provide a general understanding on how the on how clients with developmental disabilities are improve with regard to their conditions. Therefore, the following will be discussed: †¢ The process of Occupational Therapist in modifying behavioral development of disabled person; †¢ Techniques employed to assist the developmentally challenged individual; †¢ Way used by the Occupational Therapist to help a disabled individual write; and †¢ Identify the techniques and tools used by the Occupational Therapist in behavioral management for developmentally challenged individual. We will write a custom essay sample on Behavioral Management in the Developmentally Disabled or any similar topic only for you Order Now Moreover, this paper will focus in two developmental disabilities that exist today in the society. More specifically these are autism and dyslexia. Functions of Occupational Therapist There are four functions of occupational therapists. First, they are ask to put into application the knowledge, skills and abilities they have acquired in their years of training in the academe for the benefit of enabling people to live normal lives and immerse themselves with the daily tasks (â€Å"A Definition of Occupational Therapy,† n. d. ). Second, is to assist, maintain, regain and enhance the independence of an individual who is ill, injured, disabled and psychologically impaired (â€Å"A Definition of Occupational Therapy,† n. d. ). Third, engage the relatives of the client and other people who are connected such as the caregiver (â€Å"A Definition of Occupational Therapy,† n. d. ). This can be achieved through comprehensive assessment and therapy with the goal of increasing the capacity of client to participate in daily activities (â€Å"A Definition of Occupational Therapy,† n. d. ). Lastly, to accordingly deal with the problems of the client by focusing on three things: ability to accomplish, undertakings of the client and the environment where the undertakings are performed (â€Å"A Definition of Occupational Therapy,† n. d. ). Meaning of Autism Autism, also classified as classical Autism is considered as the most prevalent condition amongst the family of Autism Spectrum Disorder or better known as ASD (National Institute of Neurological Disorders and Stroke [NINDS], 2006). One can discern Autism through the following symptoms: a) â€Å"impaired social interaction,† b) â€Å"problems with verbal and nonverbal communication,† and c) â€Å"unusual, repetitive, or severely limited activities and interests† (NINDS, 2006). In addition to this, the cluster of Autism Spectrum Disorder or ASD includes other conditions. These are – a) â€Å"Asperger syndrome,† b) â€Å"Rett syndrome,† c) â€Å"childhood disintegrative disorder,† and d) â€Å"pervasive developmental disorder not otherwise specified (usually referred to as PDD-NOS)† (NINDS, 2006). Statistics shows that in every 1000 children three to six will be affected by autism (NINDS, 2006) Furthermore, Men are four times more prone or at risk of acquiring such behavioral disorder like autism than women. (NINDS, 2006) Meaning of Dyslexia Dyslexia, pronounced as dis-lek-see-uh is a type of learning disorder that some of the children encounter that impairs their ability to read and spell (â€Å"Dyslexia,† n. d. ). What may seem C-A-T to normal people would appear A-C-T to dyslexic individuals. It is not a measure of whether a child is intelligent or not but is rather an impairment of the brain (â€Å"Dyslexia,† n. d. ). In fact, a number clever and gifted people are suffering from dyslexia (â€Å"Dyslexia,† n. d. ). In the United States, the condition is classified as a â€Å"specific learning disability† or as a â€Å"specific reading disability† by the related federal legal statutes that has special education in its scope (Allington, 2006) However, the main idea of all these explanations comprises the indeterminable hardships encountered by a dyslexic individual when it comes to reading. Moreover, there is no consensus with regard to the definition of the illness that causes the stakeholders confusion that renders them not to use the term (Allington, 2006). Behavioral Management and Techniques in Autism There are three behavioral management and techniques used by the occupational Therapist in able to develop and assist their clients that are suffering from Autism. These are all aimed at a holistic approach to treating the symptoms and addressing the difficulties that come with it. The three techniques are discussed in the next section. Educational/behavioral interventions Occupational Therapists use well reliable and thorough skill-oriented exercises in able to help their client enhance their language and social capabilities. Counseling the relatives and the family of the their client is better a technique to assist the entire clan deal with the specific obstacles and difficulties in taking care of the autistic client (NINDS, 2006). Medications Occupational therapist could as well seek for the help of a doctor. A medical doctor usually recommends an antidepressant prescription in able to deal with the symptoms of a) â€Å"anxiety,† b) â€Å"depression,† or â€Å"obsessive-compulsive disorder† (NINDS, 2006). In a sense, these Anti-psychotic medicines are helpful to lessen the burden brought about by the symptoms of behavioral disabilities (NINDS, 2006). Attacks, on the other hand, can be prevented with the administration of variety of doses anticonvulsant medicines (NINDS, 2006). Prescription of stimulant drug that is specifically given for the children suffering from the attention deficit disorder or better known as ADD is an effective technique used by the Occupational Therapists to cut down the incident impulsivity and hyperactivity (NINDS, 2006). Other therapies Controversies abound the therapies that are formulated to treat autistic children (NINDS, 2006). This has made the use such be attached with caution before these are adopted by the parents or guardians (NINDS, 2006). Furthermore, an insignificant number of these are backed up with thorough scientific research (NINDS, 2006). Writing for the developmentally disabled individual Therapeutic Sessions for autism With the aim of teaching the developmentally challenged person it is important to have focus and patience together with appropriate learning strategies that will help the disabled individual in writing and learning process. Likewise, it is necessary to conduct follow up sessions with the therapist and at home with the help of the parents and other relatives. Behavioral Management and Techniques in Dyslexia According to website article, a recent game was developed with the purpose of helping children and other individuals cope with the difficulty they suffer from reading (Briggs, 2001). In the study, a group of seven-year-old children served as the respondents of the study and this resulted to a positive outcome for the research on reading difficulties (Briggs, 2001). The game included activities that require the respondents to match certain shapes to particular sounds (Briggs, 2001). They are asked to press a space bar after a series of sequences and then they will be greeted with a smile (Briggs, 2001). This resulted in higher rates of accuracy and an increase in the speed of reading for the 24 children who are diagnosed to have dyslexia (Briggs, 2001). Conclusion The role of the occupational therapist is a four-fold task. This is aimed towards uplifting the condition of the client. It is the aim of the occupational therapist is to be able to address the needs of the client and the chance to fulfill their responsibilities. There are different ways by which the therapist could help the clients in making their lives better through these techniques. It has become a better way of making people live a fulfilling life. These are different techniques of writing such as video games. References A Definition of Occupational Therapy. (n. d. ). Retrieved July 5, 2008, from http://steinhardt. nyu. edu/ot/definition Allington, R. (2006). â€Å"Dyslexia. † In Microsoft ® Student 2007 [DVD]. Redmond, WA: Microsoft Corporation. Briggs, H. (2001). Computer game helps dyslexics. Retrieved July 05, 2008, from http://www. dyslexia-teacher. com/t113. html. Dyslexia. (n. d. ). Retrieved July 5, 2008, from http://kidshealth. org/kid/health_problems/learning_problem/dyslexia. html National Institute of Neurological Disorders and Stroke [NINDS]. (2006). Autism Fact Sheet. Retrieved July 5, 2008, from http://www. ninds. nih. gov/disorders/autism/detail_autism. htm How to cite Behavioral Management in the Developmentally Disabled, Essays

Smoking Ban Essay Example

Smoking Ban Essay Government regulation for smoking can be vindicated in most ways. Smoking is linked with market failures such as negative externalities and flawed information among market participants, and these failures provide one basis for government intervention. Another is the huge health care cost linked with the health consequences of smoking. The cost of medical treatment for smokers and second-hand smokers drives up health insurance premiums for everyone, despite smoking participation; in addition, many of these expenses are paid from public funds.Cigarette smoking may be hazardous to your health (Public Law 89-92, 15, USC)For anti smoking forces, the requisite that cigarette maker comprises a warning on the packages of their product was the opening barrage in their campaign against cigarette smoking. The underlying principal behind this warning label was only to remind cigarette smokers constantly that cigarette smoking was dangerous and therefore the cigarette smokers have to consider giv ing up the habit.Although the warning obligation was considered exceptionally mild, another benefit, at least from the viewpoint of the anti smoking groups, was that the government had finally consigned itself to an official position on the hazard of smoking. The issue had been brought to the congressional agenda and a victory had been won. For the first time, the tobacco lobby had been defeated. The enduring effect of this victory was to legitimize the smoking and health issue as an object for dynamic public policy experimentation and public debate.Basically, the use of public smoking bans as a measure to put off cigarette smoking is a recent phenomenon. Initially, these public smoking laws were passed to lessen the annoyance or nuisance of cigarette smoke for nonsmokers. Such restrictions normally regulate smoking in locations such as restaurants, retail stores, and at times the workplace.In 1998, the government set a target to reduce the proportion of the adult population that sm okes from 28 per cent to 24 per cent by 2010 with a fall to 26 per cent by the year 2005.   The government also aims to reduce the proportion of pregnant women who smoke from 23 per cent to 15 per cent by 2010(Smoking Kills, Tobacco White Paper, December 1998)The support for smoking restrictions has been increasing since 1996. The percentage in favor of restrictions at work rose from 81 per cent in 1996 to 86 per cent in 2002, in restaurants, from 85 per cent to 88 per cent, in pubs, from 48 per cent to 54 per cent, and in other public places (such as banks, post offices etc.) from 82 per cent to 87 per cent (Office for National Statistics, Smoking Related Behavior and Attitudes 2002)In 2003, 50 per cent of workplaces were completely smoke-free, and 88 per cent had some form of smoking restriction in place (Source: Public Health White Paper 2004)An estimated 1,000 people die every year as a result of passive smoking (BMA, The human cost of tobacco, November 2004)Children who are regularly exposed to second hand smoke face up to treble the risk of developing lung cancer as adultsFormer smokers face twice the risk of developing respiratory conditions as a result of passive smoking than those who have never smoked (British Medical Journal paper, based on research carried out at Imperial College, January 2005)http://www.politics.co.uk/issues/smoking-in-public-places-$1996391.htmVotes on the Health Bill, and its provisions to ban smoking in workplaces, Liberal Democrat Shadow Health Secretary Steve Webb MP said:The Governments approach to a smoking ban has been farcical. It has admitted that its exemptions have nothing to do with improving health.The public will witness a Government in disarray as Cabinet Ministers and backbenchers divide and vote in both lobbies.I will be voting for a complete ban on smoking in workplaces, as a clear commitment to protect the health of all workers.http://www.libdems.org.uk/news/government-in-disarray-over-smoking-ban.htmlEffort s at tobacco control have focused stratagems to lessen the toll of smoking that is averting the initiation of smoking by children, reducing nonsmokers instinctive exposure to environmental tobacco smoke (ETS), and supporting adults who smoke to stop. The first of these is essential to evade future smoking-produced illness in the youngest generation and to break the apparently endless cycle of childhood addiction tracked by premature adult death. The following is also essential to protect the innocent, nonsmoking victims of ETS. The last is crucial to lessen the near-future damage on smoking adults caught in the cycle of addiction and disease decades ago.Overall, tobacco control policy has focused on the first two objectives, with comparatively little policy directed at adult cessation, at least little overtly identified as motivated, even in part, by the objective of supporting adults to quit smoking.Because of these facts, concern in expanding access to smoking cessation services a nd in exploring nontraditional means of reducing smokers risks has proliferated in current years. Armed with effectual new pharmaceuticals, members of the smoking ending community, physicians, nurses, psychologists, and other professionals who work with smokers needing to quit show a revitalized optimism that they can and should make a divergence in the disease burden of smoking. At the similar time, cessation professionals know that even the most effectual treatments succeed with only a minority of patients. They are familiar with, too, that many smokers distinguish barriers to the receipt of treatment (financial and otherwise) and that others are not ready or eager to try to quit, though wanting to lessen their risk of experiencing tobacco-produced disease. As a result, smoking cessation professionals are calling for extended access to services and products, mainly in the form of insurance and health plan coverage of cessation treatment.A detachment of the cessation community is a s well calling for activist consideration of additional means of reducing risk. The most usually mentioned means entail encouraging continuing smokers to lessen the number of cigarettes they devour and urging the development of more consumer attractive nicotine-delivery systems without the tars and carbon monoxide that make cigarettes so treacherous. More contentious are recommendations that smokers must switch to fewer perilous forms of tobacco consumption, such as smokeless tobacco, and that cigarette manufacturers must be encouraged to develop and market authentically fewer hazardous cigarette-like products.Proponents of tobacco control have borrowed the term â€Å"harm reduction† from the debate concerning societys response to elicit drug use.Sean Parnell is among them. According to her â€Å"harm reduction frequently comes up is tobacco use. The discussion largely centers on comparisons between smoking and the use of smokeless tobacco, although issues related to filtere d vs. unfiltered cigarettes and low-tar cigarettes are also about the idea of harm reduction.†Harm reduction concerning illicit drugs is posited as a more caring and pragmatic alternative to the conformist â€Å"just-say-no† approach to dealing with drugs. The just-say-no approach relies greatly on the expectation those law enforcement prohibitions of drugs at the nations borders, arrest and trial of users and sellers can lessen the amount of drug use and its toll. Further, the approach pays positive lip service to the idea that education can avert drug abuse in the next generation.Though, besides many efforts by government, harm a reduction advocate insist that much drug use be unavoidable.The letter, which appears in  The Times (25 September), argues that, To smoke, to associate with smokers, or to operate a venue in which smoking is allowed should all be matters for individual choice. Smoking is legal, and in pubs and clubs it is fanatical smoke-haters who are the minority.Signatories include Bob Geldof, pop mogul Simon Cowell, artist David Hockney, TV presenter Chris Tarrant, playwright Ronald Harwood, publisher Felix Dennis, singer Lisa Stansfield, writer Simon Gray, musician Joe Jackson and restaurateur Antony Worrall Thompson.Jackson, a member of FORESTs Supporters Council, said, If you are going to make smoke illegal, makes it illegal. Otherwise we have a right to smoke and have social places where we can smoke.Antony Worrall Thompson, patron of FOREST, said, Restaurants should have been smoking and no-smoking areas and there should be certain levels of ventilation, extraction and air movement, but there is no justification for a total ban.Simon Clark, director of FOREST, said, We are grateful that so many well-known people have chosen to speak out. It shows how strongly people feel about this issue and we hope others will be encouraged to join them.Clark, who this week had a 30-minute meeting with Health Secretary John Reid, added, We u rge the government not to be bullied by the antics of the anti-smoking lobby that has wildly misrepresented the dangers of passive smoking and is out of touch with the silent majority who want choice not a total ban.http://www.forestonline.org/output/page274.aspIt is also observed that by making prohibiting policies of Government smoking an overall rate is decreased. As Peter Bardsley and Nilss Olekalns in their journal, ‘Cigarette and Tobacco Consumption: Have Anti-Smoking Policies Made a Difference?’ that Tobacco consumption Since that date consumption has fallen by about 60 per cent, the price of tobacco products (including taxes) has increased by 174 per cent, real income has increased by 39 per cent, and the baby boomers have moved through into middle age. Government has increasingly intervened to discourage tobacco consumption.Where as Caroline Daniel in her article Smoke without Fire: The Governments Anti-Tobacco Campaign May Deliver Less Than the Build-Up Sugges ts† that despite of efforts by government, rate is continuously mounting. There are 120,000 such deaths a year. While smoking was in decline for 20 years, falling from 45 per cent of over-16s in 1974 to 26 per cent in 1994, that trend seems to have bottomed out. Worse, smoking is on the increase among young people, in particular among girls, of who one in three aged, 15 smokes.   She asserts that an advertising ban has two great merits: it is popular and it is low-cost.Beyond the advertising ban, the other main focus of the white paper will be underage smoking. About 90 per cent of smokers start smoking before the age of twenty, so it makes sense to get in there early. Nevertheless, experience offers little encouragements that anti-smoking initiatives generally education-based make much an era dent in teenage smoking. Nine in ten pupils already know those smoking kills. So, rather than flog the education message, Labor has floated the idea of raising the age of legal smoki ng from sixteen to eighteen (Caroline Daniel, 1997)Thus, entering of tobacco controls version of harm reduction. Due to understanding of the harmful effects of tobacco, millions of people desire to end their addiction to nicotine but believe they are unable to do so. Nearly three-quarters of the smokers see themselves as would-be quitters, yet hardly three percent succeed in giving up in any given year. Until lately the whole effort to ease addicted smokers has rested on supporting them to quit, severing their ties to nicotine totally. However, this approach denounces millions of them to an early and avoidable grave. Among the alternatives to giving up smoking for those who cannot quit, and for those who do not want to quit but do wish to reduce risk, are reductions on a daily basis consumption of cigarettes and replacement of fewer harmful nicotine delivery systems for cigarettes.Further, more contentious possibilities Comprise substitution of fewer perilous tobacco products for ci garette smoking (e.g., smokeless tobacco or cigarettes modified to be less toxic) and the use of novel cigarette-like products developed by the cigarette manufacturers marketed as reducing risk. Every time, compared with the dangers caused by the unaltered smoking pattern, the alternative holds the prospective of reducing the smokers risk. The idea of encouraging such substitutes to the just-say-no philosophy is itself quite contentious, however.In the framework of the illicit drug debate, harm reduction has obviously come to imply alternatives to the strict law enforcement model of dealing with the suppliers and consumers of drugs. By expansion, harm reduction has been used, slackly, in the tobacco control field to refer to alternatives to quitting, in detection of the just-say-no strategys failure to conquer the giant disease burden resultant from widespread addiction to nicotine.Rationally, however, this implication of harm reduction is improper, or at least incomplete. Evidently , the most successful method to diminish harm is complete abstinence: quitting smoking together. Alternatives such as less exhaustive smoking or substitution of fewer dangerous nicotine-yielding products can as well reduce harm if the smokers had sustained their established smoking behaviors otherwise. Thus, rationally, harm reduction must encompass all means of reducing the risks caused by smoking and nicotine use, both the old standard and the more novel approaches that stop short of whole abstinence.