Benefits to Attending a Single-Sex School Essay

Single-Sex Schools: Pros and Cons Essay Single-sex schools are not very common nowadays, but there was a time when it was the general trend in education that boys and girls studied separately. Historic novels are rich in heroines who complete their education in girls boarding schools and become real ladies. But does attending a single-sex school have any advantages? Many teachers claim this approach is useful, as it is easier to control the discipline. But in my opinion, this may be the only advantage, yet going to a single-sex school can cause a number of problems. First, single sex schools do not give children any idea about how to communicate with the opposite sex. They have no possibility to get to know certain patterns of stereotypical behavior of men and women. This can cause serious problems in their future lives, as by the time they leave school, they will have zero knowledge in this sphere and usually find it difficult to communicate, let alone flirt and date, with the opposite sex. Another disadvantage is that in there experience in certain spheres of sport and arts can be limited. For example, there are some forms of sport, which are traditionally considered to be specifically male (e.g. boxing, wrestling, football, rugby). By going to a single-sex school, girls have no opportunities to see how these games are played by unprofessional players and enjoy the atmosphere of a match. Single-sex schools were very popular in the past. But now this idea becomes more and more old-fashioned. Children find such schools boring and they get no real satisfaction from their studies, whereas attending an ordinary school can teach them a lot of useful communication skills.

Painless Treatment For Uterine Fibroids - 838 Words

Painless Treatment for Uterine Fibroids - Cool Suggestions to Ward Them Off By Malathi C B | Submitted On May 25, 2011 Recommend Article Article Comments Print Article Share this article on Facebook Share this article on Twitter Share this article on Google+ Share this article on Linkedin Share this article on StumbleUpon Share this article on Delicious Share this article on Digg Share this article on Reddit Share this article on Pinterest Occurrence of fibroids is heavily dependent on estrogen and progesterone. Fibroids, therefore, are more common in women of reproductive years. Fibroids are known to shrink after menopause. Some causes include obesity and high blood pressure. Research has also shown that women with a family history of uterine fibroids are more likely to develop the condition. African-American women are more prone to developing tumors than their Caucasian counterparts. Some surveys in the United States have indicated that lower intake of calcium, magnesium and phosphorus have caused occurrence of fibroids in the uterus. Fibroids are known to have more estrogen and estrogen receptors than the normal muscle cells. Fat cells in the stomach region are known to produce estrogen which is a risk factor. Therefore, it pays to control weight, especially abdominal fat. The visceral fat or the fat that surrounds internal organs is more dangerous than the fat just below the skin. There are also some compounds thought to aggravate the occurrence of fibroids inShow MoreRelatedEthical And Moral Issues With Vitro Fertilization1517 Words   |  7 Pagesinfertility in patients with syndromes such as: blocked or damaged fallopian tubes ( a pair of tubes along which eggs travel from the ovaries to the uterus), Male factor infertility, Women with ovulation disorders or premature ovarian failure(uterine fibroids), women who have fallopian tubes removed, people with genetic disorder, unexplained infertility. There are 5 steps in the IVF process. Fertility medications which stimulate egg production and produce usable eggs. TransvaginalRead MoreRobotic Assisted Surgery16730 Words   |  67 Pagessurgeries include bariatric surgery, esophageal procedures for the treatment of gastro esophageal reflux, colon resection, pancreatectomy, and esophagectomy. Gynecologist use robotic assisted surgery. Robotic surgery in gynecology is one of the fastest growing fields of robotic surgery. (Sait, 2011) Gynecologists use the da Vinci surgical system in benign gynecology and gynecology oncology. Robotic surgery can be used to treat fibroids, abnormal periods, endometriosis, ovarian tumors, and female cancers

Treatment Of Intangible Asset JB Hifi & Aditya Birla Company

Question: Describe the Treatment of Intangible Asset in the Financial Statement of JB Hifi and Aditya Birla Company? Answer: Treatment of Intangible Asset in the Financial Statement of JB Hifi and Aditya Birla Company AASB 138 applies to all intangible assets aside from: Intangible assets inside the extent of an alternate standard Money related resources, according to AASB 132 Investigation and assessment resources, according to AASB 6 Consumption on improvement and extraction of minerals, oil and related assets. Definitions incorporate dynamic business, resource, expense, reasonable quality and helpful life An elusive resource is an identifiable non-fiscal resource without physical substance The identifiability criteria for an impalpable resource is fulfilled in the event that it: Is equipped for being divided and sold, exchanged, authorized, leased or traded either independently or together with an alternate resource; or Emerges from contractual or other legitimate rights. Beginning distinguishment as an advantage, whether acquired or self-made, when and just when: It is plausible that the future financial profits that are attributable to the benefit will stream to the element; and The expense of the benefit can be measured dependably. Introductory estimation is at expense, including any straightforwardly attributable expenses, for example, Immediate representative advantage expenses and expert charges acquired to bring the resource for its working condition Expenses of testing whether the benefit is working appropriately. Immaterial resources, including in-methodology innovative work (Iprd), obtained in a business blend must be perceived independently from goodwill in the event that they emerge as a consequence of contractual or legitimate rights or are distinguishable from the business Inside produced goodwill, brands, mastheads, distributed titles, client records, and things comparable in substance should not be perceived as intangible assets Exploration costs must be expensed when acquired Advancement expenses are perceived as a benefit just if certain criteria can be showed including: The specialized plausibility of finishing the immaterial resource so it will be accessible for utilization or deal Capacity to utilize or offer the immaterial resource The accessibility of satisfactory specialized, money related and different assets to finish the improvement and utilize or offer the impalpable resource. The expense of inside produced elusive resources perceived must exclude start-up expenses, preparing expenses, publicizing expenses, and migration costs. Comparison between the Treatment of Intangible Asset in JB Hifi and Aditya Birla Company In the annual report of JB Hifi intangible asset has been defined as the assets which have some value but do not have physical existence. Hence, intangible assets cannot be indentified physically unlike the tangible assets such as plant, machines etc. In the annual report of the company, notes to the financial statement have indicated that for recognizing the intangible asset, the asset must be separable or it needs to be raised from some legal rights or contracts (Brigham Houston, 2004). According to the annual financial report of Aditya Birla, intangible assets of the company are consisted of the goodwill and other assets. The intangible assets in Aditya Birla are tested for impairment (Marsh, 2012). Treatment of goodwill in JB Hifi Goodwill, accumulating $2,019.0 million, has been recorded as of January 28, 2012 identified with different acquisitions. Goodwill speaks to the abundance price tag over unmistakable net resources and identifiable elusive resources procured. The Company is obliged to assess goodwill and other immaterial resources not subject to amortization for impedance in any event every year. This test is finished as of the start of the final quarter every financial year or when circumstances demonstrate the convey estimation of the goodwill or other elusive resources may be debilitated. Goodwill has been relegated to reporting units with the end goal of impedance testing. The Company has four business fragments, the United States, Australia, Canada and Europe, which likewise characterize our reporting units based upon the comparative monetary attributes of operations inside each one section, including the way of items, item dispersion and the kind of client and separate administration inside thos e locales. The Company gauges reasonable quality focused around the marked down money streams of each one reporting unit. The Company utilizes a two-stage methodology to gauge goodwill hindrance. On the off chance that the reasonable estimation of the reporting unit is higher than its convey esteem, then goodwill is not impeded. In the event that the convey estimation of the reporting unit is higher than the reasonable quality, then the second test of goodwill impedance is required. The second test looks at the suggested reasonable estimation of the reporting unit's goodwill with its convey sum. On the off chance that the convey measure of the reporting unit's goodwill surpasses the inferred reasonable quality, then a debilitation misfortune is perceived in the measure of the abundance. On the off chance that the convey estimation of an individual inconclusive existed elusive resource surpasses its reasonable worth, such individual uncertain existed impalpable resource is composed a round the measure of the abundance. The Company finished its yearly hindrance test of goodwill as of the first day of the final quarter of financial 2009, monetary 2010 and financial 2011 and presumed that none of its goodwill was hindered. For the monetary 2011 weakness test, for each of the reporting units, the figured reasonable quality surpassed the convey esteem by more than ten percent. For financial 2011, there was a $3.3 million goodwill. Treatment of goodwill in Aditya Birla Trademarks/ Brands - 10 years Specialized Software - 3 years Goodwill - Not being amortized. The convey measures of advantages are audited at each one Balance Sheet date if there is any evidence of disability focused around inward/outside components. A benefit is dealt with as impeded when the convey expense of the benefits surpasses its recoverable worth. An impedance misfortune if any, is charged to Profit and Loss Account in the year in which a benefit is distinguished as hindered. Inversion of disability misfortunes perceived in earlier years is recorded when there is an evidence that the debilitation misfortunes perceived for the benefits no more exist or have diminished. Ratio Analysis Aditya Birla Particulars 2014 2013 2012 2011 Gross Margin % 80.2 73.3 70.4 80.2 Operating Income INR Mil 17,142 14,779 18,580 11,949 Operating Margin % 6.6 5.8 8.6 6.6 Net Income INR Mil 11,429 10,589 10,102 9,080 Earnings Per Share INR 91.12 91.5 78.36 75.74 Dividends INR 6.5 6 5.5 5 Payout Ratio % 7.1 6.6 7 6.6 Shares Mil 125 116 114 109 Book Value Per Share INR 919.63 858.83 688.42 610.63 Operating Cash Flow INR Mil 476 -9,741 2,761 40,652 Cap Spending INR Mil -44,275 -16,609 -16,701 -28,815 Free Cash Flow INR Mil -43,799 -26,350 -13,941 11,837 Free Cash Flow Per Share INR -349.22 -227.7 -122.72 109.06 Working Capital INR Mil 30,657 17,747 14,077 28,106 Tax Rate % 31.06 22.4 17.62 16.78 Net Margin % 4.41 4.15 4.12 4.53 Asset Turnover (Average) 0.43 0.5 0.51 0.5 Return on Assets % 1.9 2.07 2.1 2.28 Financial Leverage (Average) 5.27 5.53 5.78 5.72 Return on Equity % 10.25 11.68 12.07 13.08 Return on Invested Capital % 4.19 4.69 7.76 5.61 Interest Coverage 2.47 Current Ratio 1.21 1.11 1.12 1.68 Quick Ratio 0.8 0.95 0.12 1.33 Financial Leverage 5.27 5.53 5.78 5.72 Debt/Equity 0.81 0.86 0.68 1.34 JB Hi-hi Particulars 2014 2013 2012 2011 Revenue AUD Mil 3,484 3,308 3,128 2,959 Gross Margin % 21.2 21.1 20.7 21.8 Operating Income AUD Mil 191 178 161 162 Operating Margin % 5.5 5.4 5.2 5.5 Net Income AUD Mil 128 116 105 110 Earnings Per Share AUD 1.27 1.17 1.06 1.01 Dividends AUD 0.77 0.66 0.78 0.81 Payout Ratio % 60.7 56.4 73.7 80.1 Shares Mil 101 99 99 109 Book Value Per Share AUD 2.98 2.44 1.87 1.55 Operating Cash Flow AUD Mil 41 156 215 110 Cap Spending AUD Mil -36 -35 -46 -45 Free Cash Flow AUD Mil 5 121 169 65 Free Cash Flow Per Share AUD 0.05 1.22 1.71 0.6 Working Capital AUD Mil 226 121 95 155 Tax Rate % 29.69 30.6 29.47 30.83 Net Margin % 3.68 3.52 3.35 3.71 Asset Turnover (Average) 4.09 4 3.96 4 Return on Assets % 15.07 14.07 13.26 14.81 Financial Leverage (Average) 2.92 3.47 4.4 5.04 Return on Equity % 47.72 54.4 62.14 49.23 Return on Invested Capital % 31.97 35.17 31.78 31.99 Interest Coverage 21.65 17.55 11.87 26.3 Current Ratio 1.64 1.27 1.22 1.45 Quick Ratio 0.32 0.3 0.22 0.25 Financial Leverage 2.92 3.47 4.4 5.04 Debt/Equity 0.61 0.51 0.81 1.53 Impalpable resources are characterized as identifiable non-fiscal resources that can't be seen, touched or physically measured. JB Hi Fi Ltd's impalpable resources for the quarter that finished in Jun. 2014 was 59 Mil. On the off chance that an (organization A) got a patent through their own work, however it has esteem, it doesn't appear on its monetary record as an elusive resource. Nonetheless, if organization An offers this patent to organization B, it will appear on organization Bs asset report as an elusive resource. The same applies to brand names, competitive innovations and so on. Case in point, Coca-Colas brand is greatly important, however the brand does not show up on its asset report, on the grounds that the brand was never obtained. A few intangibles are amortized. Amortization is the deterioration of impalpable resources. Numerous intangibles are not amortized. They may at present be composed down when the organization chooses the advantage is disabled. At whatever point you see an increment in goodwill over various years, you can accept its on the grounds that the organization is out purchasing different organizations above book esteem. Great if purchasing organizations with strong game changer. In the event that goodwill keeps with it, the organization when gaining different organizations is either paying short of what book esteem or not obtaining. Organizations with channels never offer for short of what book esteem. Intangibles gained are on accounting report at reasonable worth. Inside created brand names (Coke, Wrigleys, Band-Aid) however are not thought about the accounting report. An element might group a non-current resource, or transfer bunch, as held available to be purchased on the off chance that its helping sum will be recouped primarily through a business exchange as opposed to through proceeding with utilization. The advantage must be accessible for prompt deal in its current condition subject to any terms that are regular and standard for offers of such resources and its deal must be profoundly plausible. Very likely is showed by administration being focused on a plan to offer the benefit and a dynamic system to finish the arrangement and discover a purchaser. Value must be sensible in connection to its present reasonable quality. The deal ought to be required to be finished inside one year. Occasions or circumstances may augment the period to finish the deal past one year, by and large occasions and circumstances past the element's control, and administration must at present be focused on the transfer plan. At the point when the deal is relied upon to happen past one year the element might quantify expenses to offer at their present worth. Promptly before the introductory arrangement of the benefit as held available to be purchased the convey measure of the advantage might be measured as per material Australian Accounting Standards (eg for property, plant and gear and intangibles 116,136 and 138 would apply). References Alfredson, K. (2001). Accounting for Identifiable Intangibles - An Unfinished Standard-Setting Task.Australian Accounting Review, 11(25), 12-21. doi:10.1111/j.1835-2561.2001.tb00184.x Hanif, M. Ijarah Accounting: A Comparison of International Accounting Standard-17 Financial Accounting Standard-8. SSRN Journal. doi:10.2139/ssrn.2370965 Kohlbeck, M., Warfield, T. (2010). Accounting standard attributes and accounting quality: Discussion and analysis. Research In Accounting Regulation, 22(2), 59-70. doi:10.1016/j.racreg.2010.07.001 Simons, H., Karrenbrock, W. (1974). Intermediate accounting, standard volume. Cincinnati: South-Western Pub. Co. Gu, F. and Wang, W. (2005). Intangible Assets, Information Complexity, and Analysts Earnings Forecasts.Journal of Business Finance Accounting, 32(9-10), pp.1673-1702. Guha, A. (n.d.). Assessment of Intangible Assets vis--vis Companies Capital. SSRN Journal. Laitner, J. and Stolyarov, D. (2013). DERIVATIVE IDEAS AND THE VALUE OF INTANGIBLE ASSETS*. International Economic Review, 54(1), pp.59-95. Nakamura, L. (n.d.). Advertising, Intangible Assets, and Unpriced Entertainment. SSRN Journal. Ramrez Crcoles, Y. (2010). Towards the convergence of accounting treatment for intangible assets.Intangible Capital, 6(2). Saunders, A. and Brynjolfsson, E. (n.d.). Valuing IT-Related Intangible Assets. SSRN Journal.

THE CONSTITUTION OF THE UNITED STATES OF free essay sample

AMERICA Essay, Research Paper I. Article 1: The Legislative Brancha. subdivision 1: Legislative powers given..b. subdivision 2: Description of the House of Representatives.-Representatives elected every 2nd year-Qualifications of Representatives-Must be a citizen for at least seven years-Must be at least 25 old ages old-Will non be dweller of the province in which he is chosen-Number of Representatives per state-Executive authorization fills vacancies-Choose talker and officers, Sole power to impeach.c. subdivision 3: Description of the Senate-Separation and replacing of senators-Qualifications of Senators-Must be a citizen for at least nine years-Must be at least 30 old ages old-Will non be dweller of the province in which he is chosen-Vice Presidents function in Senate-Choosing of offices and President pro tempore-Power given to seek impeachment tests, and guidelines for such trials-Judgment guidelines for impeachment trialsd. subdivision 4: Elections of Senators and Representatives-Guidelines for election of S enators and Representativese. Section 5: Rules of House and Senate-Guidelines for meetings in the Houses-Power to make up ones mind regulations, penalties, and ejections given-Guidelines for journals-Guidelines refering adjourningf. subdivision 6: Compensation and privileges of members-Compensation and Protection from apprehension during meetings-Rules refering keeping officesg. subdivision 7: Passage of bills-Revenue measures originate in the House of Representatives-Instructions refering measures passed in House and Senate-Every order, declaration, and ballot must be presented to the Presidenth. subdivision 8: Extent of Legislative power-Taxes, responsibilities, customss, excises-Borrowing money-Regulation of commerce-Laws about bankruptcy-Processing of money-Punishment for counterfeiting-Post office and station roads-Promote scientific discipline and arts-Tribunals-Punishments of buccaneerings and felonies on high seas, offenses against jurisprudence of states -War, letters of trade name, reprisal, capturing of land and water-Armies-Navy-Regulation of land and naval forces-Calling of militia-Organizing, build uping, training, regulating, and reserving militia-Exercising sole legislation-Necessary and proper clausei. subdivision 9: Limits on Legislative power-migration and importing of persons-Habeas corpus-No civil death or ex station facto law-Capitation or other direct tax-Tax or duty-Preference by ordinance of commercialism or revenue-Money drawn from treasury-Titles of nobilityj. subdivision 10: Limits on states-No treaties-No poster of duties-No responsibility of tunnage, maintaining military personnels, ships, come ining into understandings, prosecuting in war III. Article II: The Presidencya. subdivision 1: Election, Installation, Removal-Rules of term-4 twelvemonth term-Guidelines of election-Instructions for electors-Time of taking electors-Guidelines for Presidential candidate-Must be a natural born citizen-Must be 14 old ages a occupant of U .S.-Must be 35 old ages old-Compensation-Must take Curse or Affirmationb. subdivision 2: Presidential power-Military and pardoning-Treaties and assignment of ambassadors-Filling vacancies in senatec. subdivision 3: State of the Union, receive embassadors, Torahs dependably executed committee officersd. subdivision 4: ImpeachmentIV. Article III: The Judiciarya. subdivision 1: Judicial power givenb. subdivision 2: Extent of Judicial power-Specifics of extent of judicial power-Original and appellant jurisdiction-Trials by juryc. subdivision 3: Treason-Definition and strong belief of Treason-Punishment of treasonV. Article IV: The Statesa. subdivision 1: Full moon religion and recognition given-Privileges of citizens-Convicted people who leave province jurisdictionb. subdivision 2: Privileges and unsusceptibilities, Extradition, Fugitive slavesc. subdivision 3: Admission of Statesd. subdivision 4: Guarantees to States-Republican signifier of government-Protect against invasion-Protect ag ainst invasion when deemed necessary by legislatureVI. Article V: The amendment process-2/3 house of representatives must hold to show amendment-or 2/3 of province legislative assembly must approve- ? of the senate must hold to acquire it into the constitutionI. Article VI: Legal Status of the ConstitutionA. Bill of rightsa. Amendment 1: Religion, Speech, Press, Assembly, Petition- 1791b. Amendment 2: Right to bear arms- 1791c. Amendment 3: Quartering of Troops- 1791d. Amendment 4: Search and Seizure-1791e. Amendment 5: Grand Jury, Double Jeopardy, Self- Incrimination, Due Process-1791 f. Amendment 6: Criminal prosecutions # 8211 ; Jury test, right to face and counsel-1791 g. Amendment 7: Common jurisprudence suits # 8211 ; Jury trial-1791h. Amendment 8: Excess bond or mulcts, cruel and unusual punishment- 1791 I. Amendment 9: Non- Specified Rights-1791j. Amendment 10: Rights reserved to states-1791B. Civil war amendmentsa. Amendment 13: Elimination of slavery-1865b. Amendment 14: Privileges and unsusceptibilities, Due Process, Equal protection, Apportionment of Representatives, Civil War disqualification and debt-1868 c. Amendment 15: Rights non to be denied on history of race-1870C. twentieth century amendmentsa. Amendment 16: Income tax-1913b. Amendment 17: Election of Senators-1913c. Amendment 18: Prohibition-1919d. Amendment 19: Womans? s right to vote-1920e. Amendment 20: Presidential term and succession-1933f. Amendment 21: Abrogation of prohibition-1933g. Amendment 22: Two term bound on President-1951h. Amendment 23: Presidential ballot in D.C.i. Amendment 24: Poll tax-1964j. Amendment 25: Presidential succession-1967k. Amendment 26: Right to vote and age 18-1971 Nathaniel Urbansky Mr. Spickler12/11/98Government The Constitution of the United States of America The Constitution of the United States of America Nathaniel Urbansky Mr. Spickler12/11/98Government