The Writings of John Donne Essays -- Biography Biographies Essays

The 17th century opened with a generation of great social change which culminated in the eventual execution of poove Charles I in 1649. This created an atmosphere of conflict that permeates much of the literature of the period. The writings of John Donne are rife with this conflict, reflecting in their content a view of shaft and women radically and cynically altered from that which preceding generations of poets had handed down.   John Donnes view of love deviated greatly from the Medieval philosophy of courtly love, which had been expressed in rhyme handed down from the sonnets of such poetic giants as Sidney and Petrarch. The general verse until then had focused greatly on the unrivalled importance of love in the context of the life of the poet (or his creations voice). Until then, love had consisted mostly of an obsession with one woman, and an exploration of the feelings and situations that this caused in the narrator.   Donnes reversal of that introversion came in the form of an intellectual exploration of the temperament of his relationships themselves. His verses often point out the selfishness inherent to new love, as in The Good-Morrow. In this poem, Donnes focus is on the exploration of the new world, which he then twists rough to imply that his entire world is formed between his mistress and himself. Love makes one room an everywhere. (l. 10) His poetic conceit (conception) is an explication of the emotional conceit (vanity) underlying love. A clearer eccentric of the universalization of love is seen in The Sun Rising with the lines She is all states, and all princes I,/Nothing else is. (ll. 21-22) With the equal weight of both his mistress and Donnes part, we see a much more than(prenominal) balan... ...iewed as equals without the risk of disrupting social norms. Yet he still attempts to resolve against the grain of this doctrine.   These social norms had been established in poetry for several hundreds of years when Donne b egan his work breaking them down. Working against such conventions in the perception of love and women, Donne radically altered his poetry to accommodate both a more human and more equal view of both. In the end, the effect of these changes may have been lost for a few centuries, as his poetry was swept aside and not embraced until the onset of Modernism, but perhaps, given the underlying misogyny of his poetry, this was for the best. Going from the diminutive extreme to the entirely distrusted extreme may have been a more frightening preference for womens history than the more gradual climb from silence we now conceive of.  

Federalist 10 Essay -- essays papers

Federalist 10Liberty. This word means galore(postnominal) things to many people. in that location is no way to distinctly define the term without leaving someones crucial point of view out of the equation. One person exponent say that revolution would be the only way to have complete and utter freedom, while others would go as far as to believe a controlled communist establishment is the best route to achieving liberation. Factions (a group of people who agree on certain topics) are inevitable, due to the nature of man. As long as men wee different opinions, have different amounts of wealth, and own different amount of property, they will continue to fraternize with people who are most comparable to them. In Federalist 10, crowd together capital of Wisconsin summed up factions eloquently stating that Liberty is faction, what air is to fire, an ailment without which it instantly expires. The government created by the Constitution controls the damage caused by such(prenomi nal) factions. The likelihood that mankind office will be held by qualified men is greater in large countries because there will be more(prenominal) representative chosen by a greater number of citizens. Power is distributed in a checks and balance format, making it difficult for factions to completely take over. Madisons views on faction are still relevant and exercised frequently even after 200 years have passed. James Madisons most awing political prediction, contained within the pages of Federalist 10, was that the United States being so large and having such a wi... Federalist 10 Essay -- essays papersFederalist 10Liberty. This word means many things to many people. There is no way to distinctly define the term without leaving someones crucial point of view out of the equation. One person might say that anarchy would be the only way to have complete and utter freedom, while others would go as far as to believe a controlled communist government is the bes t route to achieving liberation. Factions (a group of people who agree on certain topics) are inevitable, due to the nature of man. As long as men hold different opinions, have different amounts of wealth, and own different amount of property, they will continue to fraternize with people who are most similar to them. In Federalist 10, James Madison summed up factions eloquently stating that Liberty is faction, what air is to fire, an ailment without which it instantly expires. The government created by the Constitution controls the damage caused by such factions. The likelihood that public office will be held by qualified men is greater in large countries because there will be more representative chosen by a greater number of citizens. Power is distributed in a checks and balance format, making it difficult for factions to completely take over. Madisons views on faction are still relevant and exercised frequently even after 200 years have passed. James Madisons most amazing polit ical prediction, contained within the pages of Federalist 10, was that the United States being so large and having such a wi...

Roosevelt Essay -- essays research papers

Theodore Roosevelt is said to have been one of the greatest presidents ever. Theodore Roosevelt expanded the role of the presidency into foreign affairs by using The Roosevelt Corollary to the Monroe Doctrine, this stated that the U.S. had the right to oppose European intervention in the western hemisphere and also to intervene itself in the domestic affairs of its neighbors. This was brought about when the presidency of Venezuela stopped paying their debts to European bankers. As a result European naval forces formed a blockade around the Venezuelan coast and began to bomb their ports. Roosevelt saw this action as a potential threat to the U.S. and threatened to use American naval power to pressure the European navy to train the adherence of the United States to the Monroe Doctrine may force the United States, however reluctantly, in flagrant cases of such wrongdoing or impotence, to the exercise of an international jurisprudence power(Roosevelt Corollary). Theodore Roosevelts first-year presidency came aft(prenominal) the assassination of President McKinley. He was thought of as the first modern president because he was the first to get involved in foreign affairs, with his Big Stick Policy. Other things he did during his president that are remembered for are his Square deal, Hay-Pauncefote treaty, his corollary to the Monroe Doctrine, and his trust busting. The Big-Stick Policy came upon after Roosevelt said that his motto was to speak softly and carry a big stick. After this the p...

Service Learning in College Essay -- Essays Papers Education Teaching

service of process Learning in College renovation development provides college students with a whole new method of learning. This type of learning provides a student with an experience outside of the classroom in their area of concentration. Emily Knab, a college student at the University of Miami, has experienced utility learning and found it rattling beneficial in her area of interest. Emily is studying education and wants to become a teacher in the future. She performed her service learning at an elementary school, focusing her attention on the third grade. She shadowed the teacher and completed many of the tasks that she would normally do. The students found Emily to be very helpful and respected her as if she were their real teacher. Emily stated that, Service learning strengthened, increased, and developed my knowledge in education. Service learning brings together the needs of the state within the community and gives students the chance to work with t hose needs (Service Learning, par. 10). Field experiences combined with service learning activities is an essential part of growing academically (LaMaster 1). Service learning brings together student, community, and teacher through performance and education. Service learning has a growing history in the United States. The Native American hoi polloi are the sources of community service. It was a part of their ethics that helping one(a) another was the right thing to do (Wade 23-4). Helping one another was one of the only means of staying alive back when the native people were located around the United States. One of the largest steps in the expansion of service learning would have to be the establishment of the Civilian Conservation Corps with the leader... ... Douglas J. Simpson. To Serve and Learn The Spirit of Community in Liberal Education. New York Peter Lang Publishing, Inc., 1998. 21-33.Frederickson, J. Patricia. Does Service Learning Make a Differen ce in StudentPerformance? The Journal of Experiential Education Fall 2000 1-12.Knab, Emily. Personal interview. 29 Oct. 2001.LaMaster, J. Kathryn. Enhancing Preservice Teachers Field Experiences finished the Addition of a Service Learning Component. The Journal of Experiential Education Spring 2001 1-8.Wade, C. Rahima. Community Service-Learning A Guide to Including Service in the Public instruct Curriculum. New York State University of New York Press, 1997. 19-46.What is Service Learning? Service Learning The Home of Service Learning on theWorld Wide Web 22 Oct. 2001 .

The Tragedy of Leila in Bone Essays -- Bone Essays

The Tragedy of Leila in Bone How much responsibility should any child have over their family? In Bone, by Fae Myenne Ng, a character named Leila is born the daughter of a loving mother, Mah, and a run-out-on-the-family render whom cursed Leila with a last name Fu. As Leila said herself, Fu in our dialect sounds like the word for bitter (18). She became the oldest with two other sisters, Ona and Nina, whom both came from Mahs second husband, Leon. Leon loves his biological daughters like a true father should meanwhile, Leon also loves Leila, his daughter only by marriage to Mah. Leon expresses how much he loves his daughters by saying Five sons dont make one good daughter (3), causing a scene in front of people who think that he is unlucky for not being blessed with a single son. At a very young age Leila was forced to be the sister-in-charge and make decisions that a young girl twice her age would not normally be anticipate to produce. Mah began working as a seamstress before the girls would wake up, and continue working until after they would fall asle...

Fact Verses Fiction in OBriens The Things They Carried Essay

Fact Verses Fiction in OBriens The Things They Carried The difference between fairy tales and state of war stories is that fairy tales gravel with Once upon a time, while war stories begin with Shit, I was there (Lomperis 41). How does one tell a good war baloney? Is it important to be accurate to the events that took place? Does the reader need to consider the narrator? In The Things They Carried, Tim OBrien examines what it takes to tell a good war story. He uses his own experiences in Vietnam in conjunction with his imagination to weave together a series of short stories into a novel. First, the reader must understand just what makes a good war story. The protagonist of the novel, Tim OBrien, gives us his interpretation of it in the chapter How to Tell a True War Story. A true war story is never moral. It does not instruct, nor encourage virtue, nor suggest models of proper homosexual behavior, nor restrain men from doing the things men have always done. If a story seems moral, do not believe it. If at the end of a war story you feel uplifted, or if you feel that some small bit if rectitude has been salvaged from the larger waste, then you have been made the victim of a very overage and terrible lie. There is no rectitude whatsoever. There is no virtue. As a first rule of thumb, therefore, you can tell a true war story by its absolute and uncompromising allegiance to obscenity and evil (OBrien 68-69). With this concept, we can assess and place value on the stories presented in The Things They Carried. Yet, it is still not that simple. The reader is continually challenged to question what is real and what is imagined. The evaluation of each narrator is constant. While the protagonist continues to remind the ... ...y matter if theyre true stories (Lomperis 54). Works Cited Bonn, Maria S. privy Stories Save Us? Tim OBrien and the efficacy of the text (The Vietnam War). look back Studies in Contemporary Fiction 36.1 (Fall 1994) 2-16. Callow ay, Catherine. How to tell a true war story Metafiction in The Things They Carried. CRITIQUE Studies in Contemporary Fiction 36.4 (Summer 1995) 249-258. Kaplan, Steven. The Undying Uncertainty of the Narrator in Tim OBriens The Things They Carried. CRITIQUE Studies in Contemporary Fiction 35.1 (Fall 1993) 43-53. Lomperis, Timothy J. Reading the Wind The books of the Vietnam War . Durham Duke UP, 1987. Neilson, Jim. Warring Fictions American Literary Culture and the Vietnam War Narrative. Jackson Mississippi UP, 1998 OBrien, Tim. The Things They Carried . New York Broadway, 1990.

Intellectual Property Rights: Copyright and Patent

Term Paper Intellectual Property Rights procure and Patent BY Indra2002 Term Paper Intellectual Property Rights Copyright and Patent Copyrights and palpables hold a major importance for business owners, and companies. I will discuss in detail what a secure and spare argon and the importance the two of them hold. What is Intellectual Property Rights it refers to creations of the mind constructs, literary and artistic works, and symbols, names, images, and designs handlingd in commerce which leads to patents. What is a patent?A patent is an unsh ard right ranted for an subterfuge, which is a product or a process that provides, in general, a new way of doing something, or offers a new technical stem to a problem. In order to be patentable, the cheat must fulfill certain conditions which are it must be new, inventive, and industrial applicable. Novelty meaning the invention must non e known before you file your application. It does not matter how, by whom or when in the world it has been made known. The invention counts as known even if it is you yourself who has used or published it.Inventive grade is meant that the invention must differ significantly from what is already known. The solution must not be obvious to a person skilled in that technical area. That means new ways of combining known methods or objects are not inescapably patentable. Industrial applicability the invention must be industrially applicable. An invention is considered industrially applicable if it can be produced or utilized in all kind of industry but also other activities, such as transport, agriculture, hunting, public services and medical services.What is the purpose ot a patent? A patent provides protection tor the invention to the owner of the patent. The protection is a limited protection time, which is generally 20 years. The type of protection a patent provides is that the invention cannot be commercially made, used, distributed, or sold without the patient owners cons ent. These patent rights are normally enforced in a court. Why are patents necessary? Patents provide incentivizes to individuals by offering the recognition for their creativity and material reward for their marketable inventions.These incentives encourage innovations which assure that the quality of human life is continuously enhanced. You may ask what rights does a patent owner have, a owner has the right to decide who may -or may not- use the patented invention for the period in which he invention is protect. The patent owner may give permission to or, license, other parties to use the invention on mutually agreed terms. The owner may also transmit the right to someone else, who will become the new owner of the patent.Once a patent expires, the protection ends, and an enters the public domain, which is when the owner no longer holds exclusive rights to the invention and becomes available to commercial exploration by others. Patents are present in every aspect of human life, fr om electric lighting (patents held by Edison and Swan) and plastic (patents held by Baekeland), to ballpoint pens (patents held by Biro). What Is Copyright? What Is Copyright? N. p. , n. d. Web. 18 Mar. 2013. How is a patent granted?The first step in securing a patent is to file a patent application. The patent application generally contains the title of the invention, as well as an indication of its technical field, it must include the background and a comment of the invention, in scant(p) language and enough detail that an individual with average understanding of the field could use or reproduce the invention. Such descriptions are usually accompanied by visual materials such as drawings, plans, or iagrams to better describe the invention.The application also contains various claims that is, in regulateation which determines the extent of protection granted by the patent. Copyright vs. Trademark vs. Patent. Copyright vs. Trademark vs. Patent. N. p. , n. d. web. 18 Mar. 2013. What kinds of inventions can be protected? An invention must, in general, fulfill the following conditions to be protected by a patient must be of practical use, it must show an element of novelty, that is, some new characteristic which is not known in the body of existing knowledge in its technical field.This body of existing knowledge is called prior art. The invention must show an invention step which could not be deducted by a person with average knowledge of the technical field. Finally, its subject matter must be accepted as patentable under law in many countries, scientific theories, mathematical methods, plant or animal varieties, discoveries of natural substances, commercial methods for medical treatment (as opposed to medical products) are generally not patentable. Who grants a patent?The national patent office or regional office that works with number of countries, such as the European Patent Office and the African Regional Intellectual Property Organization. Under such regional systems, an applicant demands protection for the invention in one or more countries, and each country decides as to whether to offer patent protection within its borders. The WIPO-administered Patent Cooperation Treaty (PCT) provides for the filing of a single international patent application which has the same ettect as national applications tiled in the designed countries.An applicant seeking protection may file one application and request protection in as many signatory tates as needed. What Is Copyright? What Is Copyright? N. p. , n. d. Web. 18 Mar. 2013. What is a copyright? A copyright is a form of protection grounded in the U. S. Constitution and granted by law for original works of authorship fixed in a medium of expression. Copyright covers two published and unpublished works. What does copyright protect?Copyright, a form of intellectual property law protects original works of authorship including literary, dramatic, musical, and artistic works, such as property , novels, movies, songs, computer software, and architecture. Copyright does ot protect facts, ideas, systems, or methods of operation, although it may protect the way these things are expressed. How is a copyright different from a patent or a trademark? Copyright protects original works of authorship, while a patent protects inventions or discoveries.Ideas and discoveries are not protected by the copyright law, although the way in which they are expressed may be. A trademark protects words, phrases words, symbols, or designs identifying the source of the goods and services of one party and distinguishing them from those of others. When is my work protected? Your work is under copyright protection the moment it is created and fixed in a tangible form that it is perceptible either directly or with the aid of a machine or device. Copyright may or may not be available for titles, slogans, or logos, depending on whether they contain sufficient authorship.In most circumstances copyright does not protect names. Many people may ask why they should register their work if copyright protection is automatic. Registration is recommended for a number of reasons. Many aim to register their works because they wish to have the facts of their copyright on the public record and have a certification of egistration. Registration works may be eligible for statutory damages and attorneys fees in successful litigation. Finally, if registration occurs within 5 years of publication, it is considered prima facie evidence in a court of law.The linked States has copyright relations with most countries throughout the world, and as a result of these agreements, we honor each others citizens copyrights. However the United States does not have such copyright relationships with every country. Many creative works protected by copyright require mass distribution, communication and inancial investment for their dissemination (for example, publications, sound recordings and films) hence, creato rs often administer the rights to their works to individuals or companies best able to market the works in return for payment.These payments are often made dependent on the actual use of the work, and are then referred to as royalties. I have found unlimited sources and information regarding patents and copyright, with all the information I now have a clear understanding exactly what is the differences with a title or name of a company and the steps to truly make an invention yours with ownership.

How the Medical Model of Psychopathology

TABLE OF CONTENTS INTRODUCTION DEFINITION OF SCHIZOPHRENIA THE health check MODEL * POSSIBLE MEDICAL CAUSES FOR SCHIZOPHRENIA * SYMPTOMS OF SCHIZOPHRENIA * DISCUSSION OF THE DSM-IV-TR THE FAMILY SYSTEMS PERSPECTIVE CONCLUSION INTRODUCTION In this assignment I will show how the medical exam seat of Psychopathology and the family systems model reflect linear and note antecedent respectively by referring to the causes of schizophrenic psychosis. SCHIZOPHRENIA Schizophrenia is characterised by a broad spectrum of cognitive and emotional dysfunctions that include delusions and hallucinations, disorganised dialect and conduct and inappropriate emotions.It disrupts affable, occupational and recreational surgical process and almost every other aspect of daily functioning. It is ordinarily chronic with a high relapse rate and recovery from Schizophrenia is r be. MEDICAL MODEL The DSM-IV-TR is based on the medical model. The basic assumption is that psychological disorders argon dis eases and are treated as such. In his definition of the medical model, Blaney (1975) stated that rational disorders are in fact organic diseases. He supercharge explained that the visible evidences of disorders are merely manifestations of an underlying condition.According to him, the individual(a) has no responsibility for his/her behaviour. The medical/biological model reflects a linear view of the causes of Psychopathology. Linear causality performer that a particular cause (or more than one cause in combination) leads to a specific effect (e. g. a virus causes an illness). Thus, from this perspective, event A causes event B (A - B) in a linear (unidirectional) fashion. In this linear way of thinking, our domain is considered to be separate from us. We are thus seen as reacting to our reality rather than creating it (Becvar, 2003). Possible medical causes for Schizophrenia Genetic influences Inherited tendency (multiple genes) are responsible for making some individuals vu lnerable to Schizophrenia * Neurotransmitter imbalances This refers to brain alchemy such as abnormalities in the dopamine and glutamate systems * Developmental disruptions such as prenatal / birth complications A viral infection during pregnancy or a birth injury can affect a childs brain cells. * Brain structure Research by Eve Johnstone (Johnstone et al, 1976) showed, by use computed tomography (CT), that there is an enlargement of the lateral ventricles in some patients with chronic Schizophrenia. Psychological stressors have also been named as a possible medical cause. Symptoms of Schizophrenia Positive symptoms Delusions are false someoneal beliefs that are firmly and consistently held despite disconfirming evidence or logic, for instance delusions of grandeur or persecution. perceptual distortions (hallucinations) e. g. hearing voices, seeing people or objects and smelling peculiar odours. It is important to remember when diagnosing a patient that hallucinations arent p athognomonic. Disorganized thought and speech as a symptom comes through when communicating with the Schizophrenic person.The individual may jump from topic to topic, talk illogically or reply tangentially to questions. Disorganized motor folies such as extreme activity levels, strange gestures and grimaces, catatonic immobility, waxy flexibility and peculiar body movements and posture. More examples of behavioural problems are bad personal hygiene, inappropriate dress and affect. ostracise symptoms would be to not show emotional expression (flat affect), avolition (an inability to become goal-orientated or to take action) and alogia (a lack of meaningful speech).DSM-IV-TR DSM-IV-TR recommends that clinicians examine and evaluate the individuals mental state with regard to five factors (axes). Axes I, II and III addresses the individuals present mental and medical condition. Axes IV and V provide additional information about the persons life situation and functioning. The DSM-IV- TR is based on a archetypical approach. Axis I Clinical syndromes and other conditions that may be a focus of clinical attention Axis II Personality disorders and Mental deliberation Axis III General Medical conditionsAxis IV Psycho kind and Environmental problems Axis V Global Assessment of carrying into action When using the medical model, the focus is eternally on the individual. If an individual has a possible psychological disorder, they need to be assessed clinically. This is done by systematically evaluating and measuring the individuals psychological, biological and social factors. This can be done by interviewing the individual and taking an informal mental status exam of the patient. This can be followed by psychological tests, personality inventories and neuropsychological testing.Before a diagnosis can be made and before one can classify anything on Axis I, it is imperative to find out that the above factors (psychological, biological and social factors) meet a ll the criteria for a specific psychological disorder. The DSM-IV-TR distinguishes 5 types of Schizophrenia paranoid, disorganised, catatonic, undifferentiated and residual Schizophrenia. The DSM-IV-TR criteria for Schizophrenia needs to be met before one can diagnose an individual as Schizophrenic on Axis I. Taken from Sue et al (2006) the DSM-IV-TR criteria for Schizophrenia are as follows A.At least two of the following symptoms lasting for at least one month in the active phase delusions hallucinations disorganized speech grossly disorganized or catatonic behaviour negative symptoms (exception only one symptom if it involves bizarre delusions or if hallucinations involve a running commentary on the person or two or more voices talking with each other). B. During the course of the disturbance, functioning in one or more areas such as work, social relations and self-care has deteriorated markedly from premorbid levels. C. Signs of the disorder must be present for at least 6 month s. D.Schizoaffective and mood disorders with psychotic features must be ruled out. E. The disturbance is not substance-induced or caused by organic factors. The medical model subscribes to linear causality. It is thus based on a cause-effect relationship as mentioned previously. Schizophrenia as a disorder can be used to illustrate linear causality within the medical model. One or more of the causes of Schizophrenia (i. e. genes) causes the individual to become schizophrenic (cause) and then the individual is diagnosed as Schizophrenic because he/she displays certain symptoms (effect) such as hallucinations, voices talking etc.Thus, cause-effect (A causes B) = linear causality. Lets submit our patient meets the DSM-IV-TR criteria to be classified on Axis I as Schizophrenic. As a Schizophrenic, the individual will probably show certain behaviour such as difficulty in maintaining social relationships which could lead to social isolation, experiencing problems with his/her primary sup port group, education, occupation, housing, health care and economic problems. These problems will be indicated on Axis IV of the DSM-IV-TR as they are psychosocial and environmental problems.These problems will most probably affect the individuals psychological, social and occupational functioning. The patient will be given a rating for the level of functioning at the time of the evaluation. This rating is displayed on Axis V of the DSM-IV-TR the Global Assessment of Functioning which is used to report the clinicians judgement of the individuals overall level of functioning and carrying out activities of daily living. This information is useful in cooking treatment and measuring its impact, and in predicting outcome.A 100-point scale is used for the rating in which 1 indicates severe impairment in functioning and 100 indicates superior functioning with no symptoms. FAMILY SYSTEMS PERSPECTIVE The family systems model is based on cybernetics (circular thinking). Circular causality places emphasis on reciprocity, recursion and shared responsibility. A and B exist in the setting of a relationship in which each influences the other and both are equally cause and effect of each others behaviour (Becvar et al, 2003).Thus, circular causality means that two or more elements reciprocally cause each other (A causes B and B causes A). So where the medical model makes use of linear causality, the nomenclature of systems theory is based on the notion of circularity (A and B mutually influence each other). The contrast amidst linear and circular causality has to do with the direction of cause. Linear causality = A - B. Circular causality = A B. Example of circular causality A teenager (A) with Schizophrenia begins to withdraw socially as she has difficulty forming relationships.Her sister (B) starts mocking her because she has no friends and isnt popular. Because her sister (B) mocks her and breaks her self-confidence even more, the teenager (A) withdraws even more and becomes even more spaced (even within her own family system because her sister is against her as well). A loop forms (circular causality) where A causes B and B causes A and so on. Thus, the one feeds the other. There are a few systems concepts that are important to the systems theory. Boundaries are formed by a systems rules and it is these rules that distinguish a system from other systems.These boundaries (rules) are invisible but do exist and are inferred from the repeated patterns of behaviour of a system, it is what makes each family unique. It delineates individuals and subsystems and also defines the amount and kind of contact allowable between members of a family. The ideal boundaries for a family to have are clear boundaries as they are firm yet flexible. Feedback occurs in systems theory and also emphasis the circular causality in the theory. Feedback is the process whereby information about past behaviours is fed back into the system in a circular manner.There is posi tive and negative feedback, but it must be understood that both processes may refer to something that is good and/ or bad. Positive feedback acknowledges that a change has occurred and has been accepted by the system (error-activated process). Negative feedback indicates that the status quo is being maintained (stability). When working with a Schizophrenic patient, systems theorists see the Schizophrenia as symptomatic of family disturbance. Thus, the symptom of Schizophrenia is not abnormal in a dysfunctional context.Actually, the maintenance of a system is associated with complex reciprocal feedback mechanisms with and between systems (Becvar 2003). So, every symptom has a function in the system. In a Schizophrenic persons family system, his Schizophrenia (the symptom) helps maintain the system, as all the blame for the dysfunction of the family falls to the Schizophrenic family member. The other members do not expect to their own dysfunctions and issues. It is clear then that th e dysfunctional pattern the family is carrying out, is maintained by the Schizophrenic family member who is targeted as the only problem or reason for the problems in the system.This way of doing things gives the family a dysfunctional homeostasis, which refers to the tendency of the family to regulate its internal environment. CONCLUSION I believe that both the medical model and the family systems perspective can afford towards an accurate and successful diagnosis and treatment process for the Schizophrenic individual. REFERENCES * Barlow, D. H. , & Durand, V. M. (2005). Abnormal Psychology An integrated approach. (4th ed. ). Belmont Wadsworth/Thomson Learning * Becvar, D. S. & Becvar, R. J. (2003). Family therapy A systemic integration. (5th ed. ). Boston Allyn & Bacon. * Blaney, P. H. (1975). Implications of the medical model and its alternatives. American Journal of Psychiatry, 132, p. 911-914. * Johnstone, E. C. , Crow, T. J. , Frith, C. D. , Hurhard, J. & Kreel, L. (1976). Ce rebral ventricular size and cognitive impairment in schizophrenia. Lancet, ii, p. 924-926. * Sue, D. , Sue, D. , & Sue, S. (2006). Understanding abnormal behaviour. (8th ed. ). Boston Houghton Mifflin.

Marriage and Happiness Essay

Humans be in search of two things beloved and satisfaction. Whether it is from kids or epoch-making others, people strive to reach feelings of connection in fear of being alone. In gilberts, Does Fatherhood shit You Happy? and Crittendens, About Love, the authors question the roots of personal felicitousness. By comparing and contrasting Daniel gilbert and Danielle Crittenden, it can be concluded that oneself does not solely determine happiness. The presence of children and significant others serve as major factors in emotional feelings of love and rob contributing to feelings of happiness.Gilberts, Does Fatherhood Make You Happy discusses how kids have an effect on a parents life along with their happiness. Starting his establish off by exchanging ideas in which children decrease the happiness of a parent by adding stress into their life, he ends with thoughts that kids make us happy nonetheless, since they are a product of two partners. For instance, Gilbert proclaims th at the happiness children bring into a couples life whitethorn exhibit a small impact. In his words, Children may not make us happy very often, but when they do that happiness is both transcendent and amnesic (Gilbert 985).Children have the capabilities to make whatso perpetually undivided happy. Gilberts point initially is that married couples start off blissful with each other, worrying only for themselves. Over time when the mates unwrap offspring, they progressively become unhappy, from when their kids are in diapers to when they hit adolescence. Research conducted by psychologists revealed that couples reach initial happiness when their kids grow up and move along with their costs. Gilbert refers to such a thought to show readers the truth of what really happens in parenthood.He states, Our children give us many things, but an increase on our average out daily happiness is probably not among them (Gilbert 986). Parents withhold an unconditional love for their kids going be yond measures. Being patient and kind is in every parents character to love and care for their children. A simple I love you can erase moments of despair. Crittendens About Love argues that people have been in search for autonomy, defined as the need to be oneself. Crittenden believes that in this newfound generation, humans are on a quest for independence yet they are to a fault on a journey to find love.She also believes postponing true feelings such as trust, faith, and honesty can be like a prison (1010). If individuals are not up to(p) to display such emotions, they will trap themselves in their own prison. Crittendens point of view assumes that not being able to live for one person can be a negative and positive thing A woman will not understand what true addiction is until she is cradling her own infant in her arms (1009). She shows creating and maintaining a family helps women find their identity.She starts her essay off with views of being in search of autonomy, and ends with statements that women want the family aspect as easily as children in life to complete them. Crittenden states We all want the warm body next to us on the sofa in the evenings we want the disruption and embrace of family around us we want at the end of our lives to look back and see that what we have done amounts to more than a pile of payment stubs, that we have love and been loved, and brought into this world life that will outlast us (1008).To love and be loved amounts to more than just fulfilling another lone someone, circumstances humans create lives and opportunities of happiness. People are often too fearful of taking responsibility of not only themselves, but of others. In Crittendens words, in addition often, autonomy is merely the excuse of someone who is so fearful, so weak that he or she cant bear to take on any of the responsibilities that used to be shoulder by much younger but more robust and mature souls (1008). Fear of loyalty, and bearing others serves as a block up in the road to find happiness.Gilbert and Crittenden both assert in one way or another that individuals attempt to find a pedigree of happiness by raising a family, or taking responsibilities from others. On one hand, Gilbert overlooks what I consider an important argument about the happiness a kid brings. Objecting with his proposals, I argue against Gilbert, as children do indeed stimulate joy. Believing that the impact of happiness kids deliver is rare and trifling is ludicrous. How could you ever disagree with what makes an individual happy? Happiness is within the eye of the beholder.It becomes apparent that kids make their parents smile, laugh, and show emotions no one else can achieve. My thoughts come to more parking lot ground with Crittenden as she argues that letting go the fear we hold and opening our hearts to love would help individuals reach a sense of happiness. I potently agree with this argument because we wont fully understand what happiness can truly reveal until we can make others beside ourselves happy. Having someone to share goals, dreams, and aspirations with creates a new bond. Being able to witness another person be proud of what you accomplished can help you acquire personal happiness.I wholeheartedly endorse what Crittenden refers to as strengthening a muscle by using it (1009). We train our muscles such as our heart to be strong. If we are not able to put our heart into use, we will never know how to express feelings of love and merriment to others. Growing up, getting married, and having children is what most women envision in the future. The risk of commitment and willingness to be open is scary, but its a risk worth investing in. Many people argue that looking for love is only a petty excuse to get away from loneliness.They assert that relationships only create madness, kids are a waste of time, and families make you lose sanity. However, if one were to argue against my beliefs I would assure them finding a pa rtner is not as daunting as it sounds. Along with kids are put on this earth for a campaign to bring joy. Finally that family is always there for love and support. Love finds a wonderful place in this world to make humans experience acceptance. As Crittenden would point out, the moment we say, I Do, we have answered one of the great, crucial questions of our lives We now know with whom well be spending the rest of our years (1009).Content with the emotional connections, the commitment of love opens a whole new spectrum of happiness. Although many individuals argue that being alone is far off better, having someone to love and care for is a bewitching experience. My discussion of love and happiness is in fact addressing the larger matter of what really is happiness. Assuming the bigger picture, one will define personal happiness as surrounding themselves with a big family with a husband and five kids. Another may define bliss as merely two soul mates being together forever. Many ot hers will define joy as autonomy and coming home to a lone household.These conclusions have significant applications on Gilberts idea of a couple being satisfied without kids, as well as Crittendens point of considering someone to love and be open to. Humans are able and willing to find their own personal happiness. To love and be loved is one of lifes greatest aspects to being able to complete an individual. Works Cited Crittenden, Danielle. About Love. What Our Mothers Didnt Tell Us Why Happiness Eludes the Modern Woman. New York Simon & Schuster, 1999. 1008-010. Print. Gilbert, Daniel. Does Fatherhood Make You Happy? Stumbling On Happiness. N. p. HarperCollins, 2006. 984-86. Print.

Analyse the causes of the 1848 revolution in France Essay

Analyse the causes of the 1848 revolution in France.With the ascension of Louis-Phillipe to the thr wholeness in July 1830, after the abdication of Charles X he protrudeed to know worldly concerny factors in his favour that would seem to warrant a successful monarch and long standing regime. However, after 14 age the monarch, Louis-Phillipe, felt up forced into a position where he had to abdicate, why then did the regime collapse so suddenly and unexpectedly? Especially after it had drown so some early difficulties to establish itself in the minds of the French as an acceptable form of government. I believe the answer lies in a minute of factor/causes.Long Term CausesNotably, one of the greatest weaknesses of the monarchy was the fact that Louis-Phillipe could claim no right to the throne of France. The French Tradition concerning the crown was that of heredity right, and had occurred so for centuries, being based, it was claimed, on the will of God. Therefore, although disli ked no one could dispute the right of the Bourbons to occupy the throne of France. Louis-Phillipe had no such divine right as there was no belief that the legitimate monarch should be replaced by one of his relatives if he became unpopular. On what basis, then, was he tycoon? There only appear to be three basiss for a regime hereditary right, the will of the people or the force of arms. Louis-Phillipe fulfilled none of these criteria. Indeed, the Orleaninst Monarchy was merely a useful compromise clutched at by desperate land owners who aided for their welfare in context of the future. The only way such forms of government can delay is if they manage to continue convincing their nation that they have the moral right to be in power and in so doing inspire confidence in their supporters.Other long-term causes of Louis-Phillipe eventual downfall can be traced to his policies, both foreign and domestic. What must be remembered is that for the previous five hundred years France had be en the closely powerful nation in Europe, a heroic and glorious past in which the French placed great importance in. This had ended with napoleons defeat at the hands of the fourth coalition of European powers who had felt that their safety had been placed in question. This, napoleons final defeat, had occurred fifteen years previous and sufficient time had pass for the French people to yearn a return to their glorious past and a reinstatement of their conglomerate.However, Louis-Phillipe thought differently, ignoring his past (as a young man he was a refugee abroad which led him to view active/aggressive foreign constitution with suspicion) and his natural caution and desire for peace, one has to demand into account the fact that the early(a) major European Powers were determined not to let France end individual retirement account the security of the other European states again. The king realized that it was likely that any provocation the Powers would sample to impose thei r will upon France as they had done in 1815. He recognised the precarious position he was in therefore his highest priority was to avoid a general European war where he was sure to be opposed by Austria, Russia, Prussia and Britain. Evidence of this opinion came in the form of the Belgium question.Belgium previously of the French empire had been annexed to the Netherlands in an attempt to create a buffer to future French expansion. The Belgiums were not happy with this blot and so rebelled. They were successful. There was general fear throughout Europe that France would then again annex Belgium, but this did not happen. France did not intervene even though Louis-Phillipes son was offered the crown. Instead, France worked closely with Britain to realise the independence of Belgium. Later in Spain there was a power struggle, an area considered to be Frances sphere of influence, but again Louis-Phillipe tried to gain no foul advantage in the area. This behaviour of the French king w as abnormal in the eyes of the French and wholly disappointing as again and again he refused to gain international advantage.In the late 1830s a foreign crisis emerged that would make the French people feel much than disappointment. The Ottoman Empire was an empire that was struggling. The only way it managed to maintain its control was by establishing local rulers who had relative freedom as long as they respected the suzerainty of the Sultan in Constantinople. However, one leader emerged, Mehemet Ali of Egypt that had almost as much power as the Sultan himself. This pleased the French as Ali was a client of theirs using a mount of their technology and intelligence. The European powers were displease with this and wanted to limit Alis powers. Thiers, the leading minister, began an obstructionist policy hoping that Ali would resolve matters in his own way, Thiers even implied it would be an issuing that France would go to was over.Unfortunately Britain called Frances bluff as Bri tain and Russia forced Ali to accept their terms. Louis-Phillipe was humiliated as he wasnt pre comparisoned to risk a war with Britain and Russia he dismissed Thiers and had to accept national humiliation. This specific incident led to enormous displeasure and discontented among the French people. They felt that in backing down Louis-Phillipe had acted ignominiously and had humiliated the country. Furthermore, the subsequent friendship that evolved with Britain (a situation which Louis-Phillipe felt would be favourable to his position in Europe) added more salt to the wounds. France was playing a junior collaborator to Britain, the traditional enemy. Louis-Phillipe was in a position where he could do no right. He wasnt in the position to adopt an aggressive foreign policy (that is aside from the fact that he didnt want to) which disappointed his subjects and in the scenario where he did become active he adopted positions that led to even more humiliation than inactivity would ha ve bestowed.Another aspect of Louis-Phillipes reign that could of led to his downfall can be rooted in his domestic policy. once more here inactivity was favoured by the king. Once the regime was established and certain basic rules changed to the kings liking the kings view was that everything was working soundly so there was no use in tampering with it. Almost, that the system was beyond improvement. Unfortunately for the king, this was not a widely shared view. The main bone of discontent was concerning the current voting system. Many hankered for a reform especially as there was emerging a new class, a group of men who considered themselves to be part of the social elite and yet who didnt have the right to vote. Their cause was championed by the Legislative assembly (with Thiers an ardent supporter) a situation which do life more difficult for the king and his government.Another reason for the eventual collapse of the July monarchy can be traced back to the actual person of the king. By 1843 the king had reached his 70th birthday and although fit and alert he was, decidedly old and traits that he had exhibited earlier on in life became more pronounced. His talkativeness became something to be endured, he avoided making decisions altogether being satisfied with the current situation, His public appearances became less which meant he couldnt create and maintain personal loyalties, significantly he stopped reviewing the National Guard in 1840, what Louis-Phillipe couldnt see was that he was leaving a vacuum that could easily be filled be someone else on the occasion of a crisis. However these werent his only problems for the king one of his other problems was that he failed to play the part of the grand and great king that was traditional in France. He dull and boring, to be honest, he lived like a bourgeoisie merchant doing much for himself, wandering through genus Paris unsupervised he was not the inaccessible monarch of previously. He looked and dressed in an undistinguished manner. This led to the claim that the king was insufficiently different from the ordinary man to be worth having as king.Short Term CausesOne of the major problems that surrounded the Revolution of 1848 was the current economic depression. Due to Industrial Revolution Paris had grown considerably which, even when the economy was healthy, created problems of poverty and poor living conditions. By 1846 there was widespread unemployment tens of thousands of people were living in poverty or near starving. Also, around the same time a social conscience had begun to develop among the upper classes and the opinion was that something must be done. The king responded with his usual unconcern and stubbornness in that he felt that nothing could be done. This isolated some of his natural supporters and disillusioned those who thought that the July monarchy would be a flexible and responsive regime.There were many opponents of Guizot in Parliament, many of whom wanted t o see him ousted form power. (NB. They wanted to achieve power for themselves not overthrow the king) One way which the felt effective was the organization of banquets to champion the cause of electoral reform. They arranged a series of local meeting to whip up popular support. Instead the reformers doomed control as they were taken over by extreme republicans who desired the overthrowing of the regime.Consequently the meeting were banned and made illegal. There was one due to take place in Paris on 22 February 1848 but subsequently it was illegal. A march took its place. When Louis-Phillipe then called on the National Guard he recognise their reluctance and realized he judged the general mood wrongly. He lost his nerve. He dismissed Guizot in order to mollify the opposition but this quite gave hope to the agitators. The next day troops then fired on a good natured crowd killing 80. The Republicans used this to whip up anger and mobilize a mob in Paris. On 24 February 1848 Louis-P hillipe abdicated.In a situation as complex as that of the Revolution of 1848 with so many interdependent causes it is foolish to attempt to satisfy such a wide ranging issue with one simple answer. There was a fundamental weakness in the July Monarchy in that it seemed to have no right to the throne what was unfortunate for Louis-Phillipe was that there were already alternative forms of government available if the current one became unpopular. Furthermore, his changing temperament was leaving a vacuum that could easily be filled be someone else on the occasion of a crisis. These both led to the kings support being considerable diminished at a time when it was most need.Moreover The kings lifestyle contributed to the widespread feeling that the July monarchy had outlived its advantage it was not that Louis-Phillipes lifestyle and personality turned friends into enemies rather, they contributed to the slump n moral which left the way open to those who passionately wanted change. As well as this his both unsuccessful domestic and foreign led to a more hostile general feeling towards the king as well as contributing to the internal upheaval that eventually led to the kings unseating. In the immediate events leading to the kings abdication Louis-Phillipes senile imbecility (A. de Tocqueville) had a large part to play.His loss of nerve lost many of his last supporters, he failed to stand firm and weather a modest storm. His handling of the situation and especially his failure to call the military which might well have saved him eventually led to his downfall. He allowed a small molehill to become a mountain for no strong reason. It is difficult to assess which of these factors played the greatest role, for, all of the long term factors appear of equal importance, on a par also with the backdrop of economic depression and social consciousness that was concurrent at the time however the questions still remains whether these on their own would have been enough to m ake a successful revolution and if whether the king had acted correctly and strongly, he would not have fallen It seems it was the kings inactivity that pervaded every part of his original and personal life (foreign and domestic policy, personality and lifestyle and ultimately in the last days leading up to his abdication) that eventually led to his downfall.(Felt that this wasnt a satisfactory conclusion, found it hard to articulate here, how could I improve it, there seemed to be so many possibilities)Use ready made alternative forms of govment in conclusion to show why fist point was important.Domestic policy if their had been an electorate reform the regime would have won the cative support of the new groupPersonality- he was lifestyle- theyHort term- Louis-Phillipes lack of stubbornessdismayed his supporters who say this as an indication that the end was near and nobody wants to support a lost acuse. Louis-Phillipe was still in the position to use the army and stand strong bu t the lack of support shown by the National Guard seemed to have b

Spectrophotometry

Spectrophotometry is a device to measure the amount of straigh tenner out in the material used. this device consists of two sepa cast the eldest is the wantonhearted source, and the second is the photometer . the work principle of this device the liquid or material that we want to measure the elements inside is placed in a tub, this tube is then placed between the faint-hearted source and the photometer .So that the amount of glister passing through and through the sample is calculated by photometer. when a photometer is exposed to light, it acquires or gene arranges an electrical theateral that changes with the amount of light absorbed by the liquid . this change in light absorption depends on the change in the concentration of the substance. the way work this device this device it measures the absorption of light by liquid materials at contrastive wavelengths, and thus can identify a number of unknown substances or calculate known concentrations of materials .Stepped me ld Techniqueis a rapid mixing device, to discover the kinetics of quick chemical receptions in rootages . this device contains two reactants which are kept in separate reservoirs and are prevented from flowing freely . the interaction starts by installing the reactants in the device. these materials are then released to the mixing chamber, which mixes these interacting materials , the reception is then monitored by observing the change in the absorption of the reaction solving .When the reaction progresses, it fills the stop syringe that expands until it reaches the point at which the interaction reaches a continuous flow , thus stopping flow or interaction atomic number 11 reacts strongly and quickly with water and produces a solution of sodium hydroxide and hydrogen gas, a strainless solution. During the reaction sodium can be heated and It whitethorn ignite and burn with an orange flame . Hydrogen gas released during the combustion process reacts with oxygen in the air .T he resulting solution is basic because of the melting of sodium in the water. this interaction between sodium and water is an exothermic reaction. sodium reaction with water is the blind drunkst to explosion. Na +2 H2O ?2 NaOH + H2. this lookup used this interaction and because it is tumultuous, it uses the stepped-flow proficiencys method to control it Rate=- (dNa)/dt=-1/2 (dH2O)/dt=1/2 (dNaOH)/dt+(dH2)/dtSpectrophotometrySpectrophotometry is a vary limited type of Spectroscopy which measures how much light is absorbed by measuring the intensity of the light beam that is not absorbed (transmittance).The word Spectra means the range of wavelength, Photo means light or photons and Metry is the measuring how much light a chemical substance absorbs which it calls the absorbance.But what we do is measure how much light of the original light beam gets through (transmittance). So, those are related to each other absorbance and percent transmittance mathematically.The basic way to work s is the incident light which usually contain different large-hearted of wavelength, for example when we see something have a red color that means the object is absorbs all colors wavelength except red.It is helpful to know the color wheel because the color wheel allow help you to understand or getting the idea of where in the visible spectrum you would except to see the best absorbance.The work principle of spectrophotometry in (Figure 1) Firstly, we have a light source typically white light contains all wavelengths. We want to collimate the light or make all the wavelengths reduplicate to one another so, the special collimator or lens can does that, then we pass the light beam through a prism to splits the light into its non-homogeneous wavelength so, for regular white light you get all the colors of the rainbow.Spectrophotometer does not just shine all that light at the sample, it shines a vary specific wavelength of light and we can involve that normally by moving a slit in the way of the one wavelength of light or color that we would handle to shine through the sample. That particular color of light will then shine through the sample, some of it will be absorbed and some of it will be transmitted. (Io) is the incident light that is the first enters, and (It) is the amount of light that is transmitted through after some has been absorbed.The remaining light that gets through hits a photoelectric cell, photocell is a solid-state detector that picks up how much light, then it prints out on a digital display each absorbance how much was rentn onward or percent transmittance how much light go through and those two are related. Briefly,you can arrange the unknown concentration of the sample by using Beer-Lambert Law which states there is a linear relationship between the absorbance and the concentration of a sample.Mathematical formula of Beers Law is A=?lcAis the measure of absorbance.?is the bomber extinction coefficient or molar absorptivity.lis the path length.-439528256528center842086600left221268Figure 100Figure 1cis the concentration (which is required).There are special techniques for investigating fast reactions which have half-live less than a a couple of(prenominal) secondsLet us take an example for the simplest fast reaction technique (the continuous flow method) which will be used to study the kinetics of the formation of the ferric thiocyanate complex FeSCN+22120900145742100For the fast reaction between ferric and thiocyanate ions in an acid solution of constant pH, the observed behavior is consistent with the simple mechanism center2191301Where kf is the bimolecular forward rate constant and kr is the unimolecular reverse rate constant. So, the rate law from this equation iscenter27279960Recall that the equilibrium constant K is related to the rate constant by15775923297435Where the sign ? means the equilibrium (t=?) value31439213903453641206384715300At any time (t), Using these relations, and then rewrite th e equation in the form1965852489141700To alter the integration of this equation, we will choose the experimental conditions such that Fe+3 SCN-. This will resign us to assume that Fe+3 is essentially constant during the reaction.The initial conditions are chosen so that FeSCN+20= at t=0 we findThis an approximate solution which becomes exact only when Fe+3 is constant. In real practice, Fe+30 will be chosen to be ten times larger than SCN-0, so that Fe+3 will be more by about 10 percent during the reaction.2803525690943 cholecalciferol-569595690918400If a plot of ln(FeSCN+2)? (FeSCN+2) versus t is linear, then the first order dependence on SCN- and FeSCN+2 is confirmed.The rate dependence on Fe+3 has been established as first order. -5779714625Schematic diagram of system for brainish reactant solution.00Schematic diagram of system for operate reactant solution.452856889798Spectrophotometry setup00Spectrophotometry setupProcedure for an example of use Spectrophotometer techniq ue in fast reaction Firstly, turn on the spectrophotometer and leave it warm up before using.The wavelength setting should be 455 nm throughout the entire experiment. With two reagent stopcocks A and B and the vent stopcock V closed, slowly increase the gas bosom on the reagent solutions until Bourdon pressure gauge indicates about 500 Torr pressures supra 1 atm. With the outlet stopcock C un realised, open and close the reagent stopcocks A and B several times to make sure that both solutions are flowing smoothly and to remove any air bubbles from the system. wont a beaker to catch the outflow from the capillary tube. indeed set the capillary coordinate system at the first fiducial mark which nearest to the mixing chamber, and carry out the three following steps1- blossom out Stopcock A and allow the Fe+3 solution to flow for a sufficient time to remove from the capillary tube any solution containing FeSCN+2 species. Then close stopcock A and the outlet stopcock C.2- Open the outlet stopcock C then turn both stopcocks A and B to their fully open positions.Catch the outflow of solution from the capillary in a beaker until the flow becomes stable. Then quickly switch the outlet tube from the beaker to a volumetric flask and simultaneously start a timer. When It is full, stop the timer and record the time. Return the outlet tube to the beaker. Then carrying out the above flow rate measurement, you should determine the absorbance A of the reaction mixture and record that value together with the hold x from the mixing chamber.Work quickly to empty any interference of the reagent solution.3- When both the flow and absorbance measurements are complete, close the outlet stopcock C and then close both stopcock A and B. This is a crucial step in the procedure. If A and B are left open, solution may siphon from one carboy to the other. After a few minutes, determine the absorbance again to obtain the blank space time value. Verify that this value does not chang e after one more minute.For the next run, move the capillary defy frame so as to line up the second fiducial mark and repeat the first and third steps at this this new surpass setting, be careful in moving the capillary support frame.Make two runs at each of the six or seven positions along the capillary tube. Use special care in making the absorbance readings at large values of x.If time permits, you should also take data at a different driving pressure. Either increase or decrease the gas pressure depending on weather you need more data at low percent reaction or at high, besides it may not be safe to exceed about 700 torr overpressures.In this experiment, more of solution A will be used up than solution B if the Fe+3 solution is always used in the first step to make the zero modification of the spectrophotometer at each distance setting.The resulting change in the liquid level for A relative to that for solution B may change the relative flow rates of these solutions. This ca n be avoided by alternating the use of solution A and B for making the zero adjustments.References1- Physical chemistry by gibibyte William Castellan.2- msu.edu.3- Wiley online library. 4- UKessay.5- AliHayek.comSpectrophotometry5448300-52387500-523875-53340000Kinetics Chemistry educatee NameSaba Ahmad Bin HumaidSupervisorDr. Alia Abdulaziz AlfiGroup Number 41438-1439Spectrophotometry is a technique which can be used for identifying reactants concentrations.Spectrophotometry is an absorbance device which can measures the fraction of the incident light transmitted through a solution. More clearly, it is used to measure the amount of light that passes through particles of the sample and by differentiation of the initial intensity of light reaching the sample, it indirectly measures the amount of light absorbed by that sample.Spectrophotometers are made to transmit light of narrow wavelength ranges. A certain compound will not absorb all wavelengths evenly thats why things have differe nt colours. Some compounds absorb only wavelengths outside of the visible light spectrum and thats why there are colourless solutions such as water. Because different compounds absorb light at different wavelengths, a spectrophotometer can be used to differentiate compounds by analyzing the type of wavelengths absorbed by a given sample.In addition of that, the amount of light absorbed is directly proportional to the concentration of absorbing compounds in that sample, so a spectrophotometer can also be used to determine concentrations of compounds in solution.To studying a compound in solution by spectrophotometry, you dumb put in it in a sample holder called a cuvette and place it in the spectrophotometer.Light of a specific wavelength passes through the solution inside the cuvette and the amount of light transmitted or absorbed by the solution is measured by a light meter. While a spectrophotometer can exhibit measurements as either transmittance or absorbance, in biological app lications we are usually interested in the absorbance of a given sample. Because other compounds in a solution (or the resultant itself) may absorb the same wavelengths as the compound being analysed, we compare the absorbance of our test solution to a reference blank.The reference blank should contain everything found in the sample solution except the substance you are trying to analyse or measure.Briefly,-5143507591425003467100758190000you can determine the unknown concentration of the sample by using Beer Lambert Law which states there is a linear relationship between the absorbance and the concentration of a sample.Mathematical formula of Beers Law is A=?lcWhereAis the measure of absorbance.?is the molar extinction coefficient or molar absorptivity.lis the path length.cis the concentration (which is required).There are special techniques for investigating fast reactions which have half-live less than a few secondsLet us take an example for the simplest fast reaction technique ( the continuous flow method) which will be used to study the kinetics of the formation of the ferric thiocyanate complex FeSCN+22120900145742100For the fast reaction between ferric and thiocyanate ions in an acid solution of constant pH, the observed behavior is consistent with the simple mechanism center2191301Where kf is the bimolecular forward rate constant and kr is the unimolecular reverse rate constant. So, the rate law from this equation iscenter27279960Recall that the equilibrium constant K is related to the rate constant by15775923297435Where the sign ? means the equilibrium (t=?) value31439213903453641206384715300At any time (t), Using these relations, and then rewrite the equation in the form1965852489141700To simplify the integration of this equation, we will choose the experimental conditions such that Fe+3 SCN-. This will allow us to assume that Fe+3 is essentially constant during the reaction.The initial conditions are chosen so that FeSCN+20= at t=0 we findThis an ap proximate solution which becomes exact only when Fe+3 is constant. In real practice, Fe+30 will be chosen to be ten times larger than SCN-0, so that Fe+3 will be more by about 10 percent during the reaction.2803525690943500-569595690918400If a plot of ln(FeSCN+2)? (FeSCN+2) versus t is linear, then the first order dependence on SCN- and FeSCN+2 is confirmed.The rate dependence on Fe+3 has been established as first order. -5779714625Schematic diagram of system for driving reactant solution.00Schematic diagram of system for driving reactant solution.452856889798Spectrophotometry setup00Spectrophotometry setupProcedure for an example of use Spectrophotometer technique in fast reaction Firstly, turn on the spectrophotometer and leave it warm up before using.The wavelength setting should be 455 nm throughout the entire experiment. With both reagent stopcocks A and B and the vent stopcock V closed, slowly increase the gas pressure on the reagent solutions until Bourdon pressure gauge ind icates about 500 Torr pressures above 1 atm. With the outlet stopcock C open, open and close the reagent stopcocks A and B several times to make sure that both solutions are flowing smoothly and to remove any air bubbles from the system.Use a beaker to catch the outflow from the capillary tube. Then set the capillary frame at the first fiducial mark which nearest to the mixing chamber, and carry out the three following steps1- Open Stopcock A and allow the Fe+3 solution to flow for a sufficient time to remove from the capillary tube any solution containing FeSCN+2 species.Then close stopcock A and the outlet stopcock C.2- Open the outlet stopcock C then turn both stopcocks A and B to their fully open positions. Catch the outflow of solution from the capillary in a beaker until the flow becomes stable. Then quickly switch the outlet tube from the beaker to a volumetric flask and simultaneously start a timer.When It is full, stop the timer and record the time. Return the outlet tube t o the beaker. Then carrying out the above flow rate measurement, you should determine the absorbance A of the reaction mixture and record that value together with the distance x from the mixing chamber. Work quickly to avoid any interference of the reagent solution.3- When both the flow and absorbance measurements are complete, close the outlet stopcock C and then close both stopcock A and B. This is a crucial step in the procedure. If A and B are left open, solution may siphon from one carboy to the other. After a few minutes, determine the absorbance again to obtain the infinite time value.Verify that this value does not change after one more minute.For the next run, move the capillary support frame so as to line up the second fiducial mark and repeat the first and third steps at this this new distance setting, be careful in moving the capillary support frame.Make two runs at each of the six or seven positions along the capillary tube. Use special care in making the absorbance rea dings at large values of x. If time permits, you should also take data at a different driving pressure.Either increase or decrease the gas pressure depending on weather you need more data at low percent reaction or at high, but it may not be safe to exceed about 700 torr overpressures.In this experiment, more of solution A will be used up than solution B if the Fe+3 solution is always used in the first step to make the zero adjustment of the spectrophotometer at each distance setting.The resulting change in the liquid level for A relative to that for solution B may change the relative flow rates of these solutions. This can be avoided by alternating the use of solution A and B for making the zero adjustments.References1- Physical chemistry byGilbert William Castellan.2- msu.edu.3- Wiley online library. 4- UKessay.5- AliHayek.com

Ias 7

7IAS 7 International Accounting Standard 7 mastery of capital Flows This version includes amendments go outing from IFRSs issued up to 31 December 2008. IAS 7 hard coin Flow Statements was issued by the International Accounting Standards Committee in December 1992. It replaced IAS 7 Statement of Changes in monetary Position (issued in October 1977). In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 7 and its accompanying documents have been amended by the pursuance IFRSs IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003) IAS 21 The set up of Changes in contradictory Exchange Rates (as revised in December 2003) IFRS 8 Operating Segments (issued November 2006)* IAS 23 Borrowing Costs (as revised in March 2007)* IAS 1 monstrance of Financial Statem ents (as revised in September 2007)* IAS 27 Consolidated and Separate Financial Statements (amended in January 2008) Improvements to IFRSs (issued May 2008). As a result of the changes in linguistic process do by IAS 1 in 2007, the title of IAS 7 was changed to Statement of bills Flows. * effective date 1 January 2009 effective date 1 July 2009 IASCF 999 IAS 7 CONTENTS INTERNATIONAL ACCOUNTING STANDARD 7 STATEMENT OF CASH FLOWSOBJECTIVE SCOPE BENEFITS OF CASH FLOW INFORMATION DEFINITIONS exchange and change equivalents PRESENTATION OF A STATEMENT OF CASH FLOWS Operating activities Investing activities Financing activities REPORTING CASH FLOWS FROM OPERATING ACTIVITIES REPORTING CASH FLOWS FROM INVESTING AND FINANCING ACTIVITIES REPORTING CASH FLOWS ON A NET BASIS FOREIGN CURRENCY CASH FLOWS INTEREST AND DIVIDENDS TAXES ON INCOME INVESTMENTS IN SUBSIDIARIES, ASSOCIATES AND JOINT VENTURES CHANGES IN OWNERSHIP INTERESTS IN SUBSIDIARIES AND OTHER BUSINESSES NON-CASH minutes COMP ONENTS OF CASH AND CASH EQUIVALENTS OTHER DISCLOSURES EFFECTIVE DATE APPENDICES A B Statement of money functions for an entity otherwise than a fiscal institution Statement of immediate payment flows for a financial institution carve ups 13 45 69 79 1017 1315 16 17 1820 21 2224 2528 3134 3536 3738 3942B 4344 4547 4852 5355 1000 IASCF IAS 7 International Accounting Standard 7 Statement of Cash Flows (IAS 7) is set out in paragraphs 155. All the paragraphs have equal authority but retain the IASC format of the Standard when it was select by the IASB.IAS 7 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IASCF 1001 IAS 7 International Accounting Standard 7 Statement of Cash Flows* Objective Information about the bills flows of an entity is expedient in providing drillrs of financial statements with a basis to assess the dexterity of the entity to generate gold and bills equivalents and the needs of the entity to utilise those change flows.The economic decisions that argon taken by users require an evaluation of the ability of an entity to generate hard specie and specie equivalents and the timing and demonstration of their generation. The objective of this Standard is to require the provision of information about the historical changes in money and bills equivalents of an entity by means of a statement of change flows which classifies currency flows during the termination from in operation(p), investiture and financial backing activities. Scope 1 An entity shall prepare a statement of hard funds flows in accordance with the requirements of this Standard and shall make up it as an integral part of its financial statements for each menstruation for which financial statements are presented. 2 3 This Standard supersedes IAS 7 Statement of Changes in Financial Position, moveonical in July 1977.Users of an entitys financial statements are bear oned in how the entity generates and uses silver and gold equivalents. This is the case regardless of the nature of the entitys activities and irrespective of whether bullion can be viewed as the product of the entity, as whitethorn be the case with a financial institution. Entities need exchange for essentially the same reasons however diverse their head revenue-producing activities might be. They need cash to conduct their operations, to pay their obligations, and to provide returns to their investors. Accordingly, this Standard requires all entities to present a statement of cash flows. Benefits of cash flow information A statement of cash flows, when used in conjunction with the rest of the financial statements, provides information that enables users to eva luate the changes in net summations of an entity, its financial complex body part (including its liquidity and solvency) and its ability to affect the totalitys and timing of cash flows in order to adapt to changing circumstances and opportunities. Cash flow information is useful in assessing the ability of the entity to generate cash and cash equivalents and enables users to develop models to assess and compare the present value of the * In September 2007 the IASB amended the title of IAS 7 from Cash Flow Statements to Statement of Cash Flows as a consequence of the revision of IAS 1 Presentation of Financial Statements in 2007. 1002 IASCF IAS 7 future cash flows of divers(prenominal) entities.It withal enhances the comparability of the scoreing of operating performance by different entities because it eliminates the effects of development different accounting treatments for the same proceeding and events. 5 historic cash flow information is often used as an indicator of th e amount of money, timing and certainty of future cash flows. It is also useful in checking the verity of past assessments of future cash flows and in examining the relationship in the midst of profitability and net cash flow and the impact of changing prices. Definitions 6 The following legal injury are used in this Standard with the meanings specified Cash comprises cash on hand and demand deposits.Cash equivalents are short-term, highly liquid investments that are quickly convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Cash flows are inflows and outflows of cash and cash equivalents. Operating activities are the principal revenue-producing activities of the entity and other activities that are non invest or financing activities. Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities are activities that result in changes i n the size and composition of the contributed justness and borrowings of the entity. Cash and cash equivalents Cash equivalents are held for the purpose of clashing short-term cash commitments rather than for investment or other purposes. For an investment to qualify as a cash equivalent it must be pronto convertible to a known amount of cash and be subject to an insignificant risk of changes in value. at that placefore, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Equity investments are excluded from cash equivalents unless they are, in substance, cash equivalents, for poser in the case of preferred shares acquired within a short period of their maturity and with a specified redemption date. Bank borrowings are generally considered to be financing activities.However, in some countries, bank overdrafts which are repayable on demand form an integral part of an entitys cash manag ement. In these circumstances, bank overdrafts are included as a component of cash and cash equivalents. A characteristic of such banking arrangements is that the bank balance often fluctuates from being positive to overdrawn. Cash flows exclude movements between concomitants that constitute cash or cash equivalents because these components are part of the cash management of an entity rather than part of its operating, investing and financing activities. Cash management includes the investment of excess cash in cash equivalents. 8 9 IASCF 1003 IAS 7Presentation of a statement of cash flows 10 The statement of cash flows shall underwrite cash flows during the period class by operating, investing and financing activities. 11 An entity presents its cash flows from operating, investing and financing activities in a manner which is most divert to its business. Classification by activity provides information that allows users to assess the impact of those activities on the financial position of the entity and the amount of its cash and cash equivalents. This information may also be used to evaluate the relationships among those activities. A single transaction may include cash flows that are classified differently.For example, when the cash repayment of a give includes both arouse and capital, the interest element may be classified as an operating activity and the capital element is classified as a financing activity. 12 Operating activities 13 The amount of cash flows arising from operating activities is a key indicator of the extent to which the operations of the entity have generated sufficient cash flows to repay loans, maintain the operating capability of the entity, pay dividends and make new investments without recourse to external sources of financing. Information about the specific components of historical operating cash flows is useful, in conjunction with other information, in forecasting future operating cash flows. Cash flows from operating acti vities are primarily derived from the principal revenue-producing activities of the entity.Therefore, they generally result from the transactions and other events that enter into the determination of profit or breathing out. Examples of cash flows from operating activities are (a) (b) (c) (d) (e) (f) (g) cash receipts from the sale of goods and the rendering of services cash receipts from royalties, fees, commissions and other revenue cash payments to suppliers for goods and services cash payments to and on behalf of employees cash receipts and cash payments of an insurance entity for premiums and claims, annuities and other policy benefits cash payments or refunds of income taxes unless they can be specifically identified with financing and investing activities and cash receipts and payments from contracts held for dealing or trading purposes. 14Some transactions, such as the sale of an item of plant, may give rise to a gain or loss that is included in recognised profit or loss. The cash flows relating to such transactions are cash flows from investing activities. However, cash payments to manufacture or acquire assets held for rental to others and subsequently held for sale as described in paragraph 68A of IAS 16 Property, Plant and Equipment are cash flows from operating activities. The cash receipts from rents and subsequent sales of such assets are also cash flows from operating activities. 1004 IASCF IAS 7 15 An entity may hold securities and loans for dealing or trading purposes, in which case they are alike(p) to inventory acquired specifically for resale.Therefore, cash flows arising from the purchase and sale of dealing or trading securities are classified as operating activities. Similarly, cash advances and loans do by financial institutions are usually classified as operating activities since they relate to the main revenue-producing activity of that entity. Investing activities 16 The relegate disclosure of cash flows arising from investing activities is important because the cash flows represent the extent to which expenditures have been made for resources intended to generate future income and cash flows. Examples of cash flows arising from investing activities are (a) cash payments to acquire property, plant and equipment, intangibles and other long-term assets.These payments include those relating to capitalised development be and self-constructed property, plant and equipment cash receipts from sales of property, plant and equipment, intangibles and other long-term assets cash payments to acquire equity or debt instruments of other entities and interests in stick ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes) cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading p urposes) cash advances and loans made to other parties (other than advances and loans made by a financial institution) cash receipts from the repayment of advances and loans made to other parties (other than advances and loans of a financial institution) cash payments for futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the payments are classified as financing activities and cash receipts from futures contracts, forward contracts, option contracts and swap contracts except when the contracts are held for dealing or trading purposes, or the receipts are classified as financing activities. (b) (c) (d) (e) (f) (g) (h) When a contract is accounted for as a hedge of an identifiable position the cash flows of the contract are classified in the same manner as the cash flows of the position being hedged. IASCF 1005 IAS 7 Financing activities 7 The separate disclosure of cash flows arising from f inancing activities is important because it is useful in predicting claims on future cash flows by providers of capital to the entity. Examples of cash flows arising from financing activities are (a) (b) (c) (d) (e) cash proceeds from issuing shares or other equity instruments cash payments to owners to acquire or redeem the entitys shares cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short or long-term borrowings cash repayments of amounts borrowed and cash payments by a lessee for the reduction of the outstanding liability relating to a pay lease. Reporting cash flows from operating activities 8 An entity shall report cash flows from operating activities using either (a) the direct order, whereby major classes of gross cash receipts and gross cash payments are disclosed or the indirect method, whereby profit or loss is change for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash recei pts or payments, and items of income or expense associated with investing or financing cash flows. (b) 19 Entities are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows and which is not uncommitted under the indirect method.Under the direct method, information about major classes of gross cash receipts and gross cash payments may be obtained either (a) (b) from the accounting records of the entity or by adjusting sales, embody of sales (interest and similar income and interest expense and similar charges for a financial institution) and other items in the statement of comprehensive income for (i) (ii) (iii) changes during the period in inventories and operating receivables and payables other non-cash items and other items for which the cash effects are investing or financing cash flows. 20 Under the indirect method, the net cash flow from operating activities is determined by adjusting profit or loss for the effects of (a) changes during the period in inventories and operating receivables and payables 1006 IASCF IAS 7 (b) on-cash items such as depreciation, provisions, deferred taxes, unrealised opposed currency gains and losses, and undistributed profits of associates and all other items for which the cash effects are investing or financing cash flows. (c) Alternatively, the net cash flow from operating activities may be presented under the indirect method by showing the revenues and expenses disclosed in the statement of comprehensive income and the changes during the period in inventories and operating receivables and payables. Reporting cash flows from investing and financing activities 21 An entity shall report one by one major classes of gross cash receipts and gross cash payments arising from investing and financing activities, except to the extent that cash flows described in paragraphs 22 and 24 are reported on a net basis. Reporting cash flows on a net basis 2 Cash flows arising from the following operating, investing or financing activities may be reported on a net basis (a) cash receipts and payments on behalf of customers when the cash flows polish the activities of the customer rather than those of the entity and cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short. (b) 23 Examples of cash receipts and payments referred to in paragraph 22(a) are (a) (b) (c) the word meaning and repayment of demand deposits of a bank funds held for customers by an investment entity and rents collected on behalf of, and paid over to, the owners of properties. Examples of cash receipts and payments referred to in paragraph 22(b) are advances made for, and the repayment of (a) (b) (c) 24 principal amounts relating to credit card customers the purchase and sale of investments and other short-term borrowings, for example, those which have a maturity p eriod of three months or less.Cash flows arising from each of the following activities of a financial institution may be reported on a net basis (a) cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date the placement of deposits with and withdrawal of deposits from other financial institutions and (b) IASCF 1007 IAS 7 (c) cash advances and loans made to customers and the repayment of those advances and loans. Foreign currency cash flows 25 Cash flows arising from transactions in a foreign currency shall be recorded in an entitys available currency by applying to the foreign currency amount the swap rate between the functional currency and the foreign currency at the date of the cash flow. The cash flows of a foreign subsidiary shall be translated at the exchange rates between the functional currency and the foreign currency at the dates of the cash flows. 26 7 Cash flows denominated in a foreign currency are reported in a manner consis tent with IAS 21 The Effects of Changes in Foreign Exchange Rates. This permits the use of an exchange rate that approximates the actual rate. For example, a weighted average exchange rate for a period may be used for recording foreign currency transactions or the translation of the cash flows of a foreign subsidiary. However, IAS 21 does not permit use of the exchange rate at the end of the reporting period when translating the cash flows of a foreign subsidiary. Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows.However, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency is reported in the statement of cash flows in order to reconcile cash and cash equivalents at the beginning and the end of the period. This amount is presented separately from cash flows from operating, investing and financing activities and includes the differences, if any, had those cash flows been reported at end of period exchange rates. Deleted 28 29 30 Deleted Interest and dividends 31 Cash flows from interest and dividends received and paid shall each be disclosed separately. Each shall be classified in a consistent manner from period to period as either operating, investing or financing activities. 32The total amount of interest paid during a period is disclosed in the statement of cash flows whether it has been recognised as an expense in profit or loss or capitalised in accordance with IAS 23 Borrowing Costs. Interest paid and interest and dividends received are usually classified as operating cash flows for a financial institution. However, there is no consensus on the classification of these cash flows for other entities. Interest paid and interest and dividends received may be classified as operating cash flows because they enter into the determination of profit or loss. Alternatively, interest paid and interest and dividends received may be classified as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments. 33 1008 IASCF IAS 7 34Dividends paid may be classified as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, dividends paid may be classified as a component of cash flows from operating activities in order to assist users to determine the ability of an entity to pay dividends out of operating cash flows. Taxes on income 35 Cash flows arising from taxes on income shall be separately disclosed and shall be classified as cash flows from operating activities unless they can be specifically identified with financing and investing activities. 36 Taxes on income arise on transactions that give rise to cash flows that are classified as operating, investing or financing activities in a statement of cash flows.While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often i mpracticable to identify and may arise in a different period from the cash flows of the underlying transaction. Therefore, taxes paid are usually classified as cash flows from operating activities. However, when it is practicable to identify the tax cash flow with an individual transaction that gives rise to cash flows that are classified as investing or financing activities the tax cash flow is classified as an investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed. Investments in subsidiaries, associates and joint ventures 7 When accounting for an investment in an associate or a subsidiary accounted for by use of the equity or cost method, an investor restricts its reporting in the statement of cash flows to the cash flows between itself and the investee, for example, to dividends and advances. An entity which reports its interest in a jointly controlled entity (see IAS 31 Interests in Joint Ventures) using proportionate consolidation, includes in its consolidated statement of cash flows its proportionate share of the jointly controlled entitys cash flows. An entity which reports such an interest using the equity method includes in its statement of cash flows the cash flows in respect of its investments in the jointly controlled entity, and distributions and other payments or receipts between it and the jointly controlled entity. 38Changes in self-control interests in subsidiaries and other businesses 39 The aggregate cash flows arising from obtaining and losing control of subsidiaries or other businesses shall be presented separately and classified as investing activities. An entity shall disclose, in aggregate, in respect of both obtaining and losing control of subsidiaries or other businesses during the period each of the following (a) the total consideration paid or received 40 IASCF 1009 IAS 7 (b) (c) the portion of the consideration consisting of cash and cash equivalents the amount of cash and cash equivalents in the subsidiaries or other businesses over which control is obtained or lost and the amount of the assets and liabilities other than cash or cash equivalents in the subsidiaries or other businesses over which control is obtained or lost, summarised by each major category. (d) 41The separate founding of the cash flow effects of obtaining or losing control of subsidiaries or other businesses as single line items, together with the separate disclosure of the amounts of assets and liabilities acquired or given over of, helps to distinguish those cash flows from the cash flows arising from the other operating, investing and financing activities. The cash flow effects of losing control are not deducted from those of obtaining control. The aggregate amount of the cash paid or received as consideration for obtaining or losing control of subsidiaries or other businesses is reported in the statement of cash flows net of cash and cash equivalents acquired or disposed of as part of such transactions, events or changes in circumstances. Cash flows arising from changes in ownership interests in a subsidiary that do not result in a loss of control shall be classified as cash flows from financing activities.Changes in ownership interests in a subsidiary that do not result in a loss of control, such as the subsequent purchase or sale by a parent of a subsidiarys equity instruments, are accounted for as equity transactions (see IAS 27 Consolidated and Separate Financial Statements (as amended in 2008)). Accordingly, the resulting cash flows are classified in the same way as other transactions with owners described in paragraph 17. 42 42A 42B Non-cash transactions 43 Investing and financing transactions that do not require the use of cash or cash equivalents shall be excluded from a statement of cash flows. such transactions shall be disclosed elsewhere in the financial statements in a way that provides a ll the relevant information about these investing and financing activities. 44Many investing and financing activities do not have a direct impact on current cash flows although they do affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows as these items do not involve cash flows in the current period. Examples of non-cash transactions are (a) (b) (c) the acquisition of assets either by assuming directly related liabilities or by means of a finance lease the acquisition of an entity by means of an equity issue and the conversion of debt to equity. 1010 IASCF IAS 7 Components of cash and cash equivalents 5 An entity shall disclose the components of cash and cash equivalents and shall present a reconciliation of the amounts in its statement of cash flows with the equivalent items reported in the statement of financial position. 46 In view of the variety of cash management practices and banking arrangements around the world and in order to comply with IAS 1 Presentation of Financial Statements, an entity discloses the policy which it adopts in determining the composition of cash and cash equivalents. The effect of any change in the policy for determining components of cash and cash equivalents, for example, a change in the classification of financial instruments previously considered to be part of an entitys investment portfolio, is reported in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. 47 Other disclosures 8 An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the group. 49 There are various circumstances in which cash and cash equivalent balances held by an entity are not available for use by the group. Examples include cash and cash equivalent balances held by a subsidiary that operates in a country where exchange controls or other legal restrictions apply when the balances are not available for general use by the parent or other subsidiaries. Additional information may be relevant to users in understanding the financial position and liquidity of an entity.Disclosure of this information, together with a commentary by management, is encouraged and may include (a) the amount of undrawn borrowing facilities that may be available for future operating activities and to settle capital commitments, indicating any restrictions on the use of these facilities the aggregate amounts of the cash flows from each of operating, investing and financing activities related to interests in joint ventures reported using proportionate consolidation the aggregate amount of cash flows that represent increases in operating capacity separately from those cash flows that are requisite to maintain operating capacity and the amount of the cash flows arising from the operating, investing and financing activities of each reportable segment (see IFRS 8 Operating Segments). 50 (b) (c) (d) IASCF 1011 IAS 7 51The separate disclosure of cash flows that represent increases in operating capacity and cash flows that are required to maintain operating capacity is useful in enable the user to determine whether the entity is investing adequately in the maintenance of its operating capacity. An entity that does not invest adequately in the maintenance of its operating capacity may be prejudicing future profitability for the sake of current liquidity and distributions to owners. The disclosure of segmental cash flows enables users to obtain a better understanding of the relationship between the cash flows of the business as a whole and those of its component parts and the availability and variability of segmental cash flows. 52 Effective date 53 54 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1994 .IAS 27 (as amended in 2008) amended paragraphs 3942 and added paragraphs 42A and 42B. An entity shall apply those amendments for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be use for that earlier period. The amendments shall be applied retrospectively. Paragraph 14 was amended by Improvements to IFRSs issued in May 2008. An entity shall apply that amendment for annual periods beginning on or after 1 January 2009. Earlier lotion is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact and apply paragraph 68A of IAS 16. 55 1012 IASCF