Tuesday, May 19, 2020
Symptoms And Treatments Of Alzheimer s Disease - 1592 Words
In 2009, I found out my father was diagnosed with dementia, early onset of Alzheimer’s disease. It was devastating to hear, especially not knowing what to expect, and only having information and ideas based on stereotypical behavior. I am familiar with some of the characteristics of a person living with AD, (Alzheimer’s Disease), however I really do not know what to expect as the disease progresses. My goal with this research paper is to develop my understanding of the disease as a caretaker, and find alternative treatments to go along with his current medical treatment plan. I am interested in finding out what I can do to make him as comfortable as possible, for as long as possible. I would like to develop a treatment plan as a Licensed†¦show more content†¦Ã¢â‚¬ ¢ Stage seven – Very severe, final stage before death. The number of people affected by AD is estimated to be around 4 million Americans and estimated to grow to 14 million by 2050. 1 out of 1 0 people over 65 develop this disease with an increase to almost 50% of Americans over the age of 85. It affects people from all walks of life, including former US president, President Ronald Regan (Borda 13). Treatments of AD range from traditional cholinesterase inhibitor drugs such as Tacrine (Cognex), Donepezil (Aricept), Rivastigmine (Exelon) and Galantamine (Razadyne). Cholinesterase inhibitor drugs affect AD by inhibiting the enzyme acetylcholinesterase. Acetylcholinesterase breaks down into acetylcholine which is essential for memory and cognition. The inhibitor drugs work by slowing the progression of AD, thereby prolonging the patient’s lifespan and mental cognition (Borda 46-52). Two alternatives used to treat symptoms of AD are massage therapy and aromatherapy. The effect of these treatments are considered calming to a patient that may be hostile due to loss of cognition. Not many scientific studies have been conducted on how massage therapy and aromatherapy are beneficial to treating AD patients. There is need for more studies due to the ever changing nature of understanding massage therapy. There seems to be positive results for treating patients in agitated states using stand alone or combined alternative treatments. A relaxing massage can be a
The Stress Levels Of Individuals With Dark Personalities
Abstract Stress having a negative effect on an individual’s personality, could be worse for one who holds a dark personality. The main purpose for this experiment will be to analyse and find an affect between the stress levels of individuals with dark personalities and non-dark personalities. This will be accomplished by using 60 second year psychology students who study in the University Of Kent. 30 participants will be in an experimental group and 30 will be in a control group however both groups will do the same task. The groups will be divided into two and will take the experiment in one of the two psychology computer rooms assigned by the experimenters. They will have a series of questionnaires which includes a short scenario of a†¦show more content†¦Everyone is unique and although they can be very similar, they may belong to different families, which results in them having biological differences, which is another important factor and can help shape one’s personality. Of course with various personality types, sometimes conflicts occur between one and another due to all types of different characters and behaviours. It all depends on how the person generally is. Certain people have a tendency to stress more than others, and this is just down to how they generally act and live their life. As we all know stress isn’t an optimistic feature to have, it would be better to avoid any stressors and when not avoided stress can result in causing negative effects for a person. Martin, Carlson and Buskist, (2010, p.749) stated that: â€Å"Stress Is a pattern of physiological, behavioural, emotional and cognitive responses to real or imagined stimuli that are perceived as preventing a goal or endangering or otherwise threatening a well-being†. Many different things can cause stress. These matters can be small for example: having to wait for long hours in your car in traffic, or can be a bit more serious such as having a very bad dis ease or illness. It would be very helpful to try to focus on more positive things in order to reduce the stress someone may be going through. However when the stress gets too intense and the duration of stress is going on for too long, this can result in a negative way,
Wednesday, May 6, 2020
The Importance Of Heroism - 895 Words
Is heroism somebody with the ability to fly, run fast, bench ten humans, and shoot lasers out of their eyes? No. Real heroism is the sacrifice by someone to make the world a better place. Anyone can perform heroism it just takes â€Å"super hero†actions to get them there. To start, there are multiple occurrences of heroism to this day. Some heroes are brave, courageous, and valiant men and women that serve in our military. All these people dont have extraordinary superpowers besides an unwavering sense of duty towards our country. They travel across oceans and leave their friends and family so that they can fight for their countrys freedom. Some even make the ultimate sacrifice... their own life. One particular poem gives us†¦show more content†¦Hayden is trying to captivate what Frederick Douglass did to show awareness for our country. Mr. Douglass was beaten for his beliefs, but that did not stop him. No matter what he wanted freedom and liberty for all no matter their skin color. Douglass did all he could in efforts to end slavery. Luckily he did and that is why he is remembered and valued in the United States. To add on, there are many more examples of heroism. Although heroes do accomplish goals they set out to conquer, not all of them are determined. One reason why Abraham Lincoln was such a huge success in the United States was due to the fact that he was determined to gain liberty and justice for all. This is greatly expressed in the poem, O Captain! My Captain!, It voices â€Å"The ship is anchored safe and sound, its voyage closed and done; From fearful trip the victor ship comes in with the object won...†(Whitman 78,79). The poem is trying to articulate that Abraham Lincoln safely gave the United States freedom and liberty for all. That line demonstrates that Lincoln was determined to gain equality for everyone. Through tough times Abe still stayed strong willed to get freedom. In all, hero’s don’t have to onl y be on duty, but they can be regularShow MoreRelatedThe Importance Of Heroism941 Words  | 4 Pagesâ€Å"Heroes are everyday, common people. Most of what they do goes unheralded, unappreciated. And that, ironically, is heroism: not to be recognized†(Oliver Stone pg. 73). Heroism doesn’t offer recognition or rewards, in fact, most heroes go unnoticed by the public. People are heroes because they care about problems that might not affect them, but may affect other people in a harmful way. Heroes can be afraid, but over time they have to overcome their fears and achieve what they are shooting for. TheyRead MoreThe Importance Of Heroism1043 Words  | 5 Pagesâ€Å"True heroism is remarkably sober, very undramatic. It is not the urge to surpass all other at whatever cost, but the urge to serve others at whatever cost.†, words once said by Arthur Ashe. Mostly people in this day and age think somebody can only be a hero if they have superpowers. Arthur Ashe the first African-American tennis player to be ranked number one tennis player in the world had to face many challenges to become the best. Also being an African-American he was not respected in his fieldRead MoreThe Importance Of Heroism854 Words  | 4 Pagesthink about the real heroes in the real world, such as policeman, firefighters, doctors etc. Heroism is a lot more than some ink on a comic book page. It is the reward of being, helping, or becoming a hero. Heroes get to inspire the next generation to take their place. Heroism involves inspiring because heroes need the courage to face a challenge and to overcome that challenge without being cowardly. Heroism is supposed to inspire other people to take a heros place because they can not do that onRead MoreThe Importance Of Heroism In Beowulf1073 Words  | 5 Pagespagan overtones, and these stances have been debated upon for a very long time. Nonetheless, the fact that the writer tries to hide a religious culture underneath another holds great significance. Religion only influences Beowulf because of its importance, its symbolic essentiality and the writer’s aim to a pass a message, creating a grim picture through characterization to his audience. Religious beliefs like Paganism, Christianity, Totemic traditions and Celtics traditions have been supposedlyRead MoreImportance Of Heroism : The Hero s Journey1188 Words  | 5 Pages                                                             Global Lit 9/22/14                                                                                                                      Class 9-2  Importance of Heroism A hero is defined as a person who is admired or for courage, outstanding achievements, or noble qualities. Heroes are people who make a positive difference in the world. All heroes embark on the same journey, known as the â€Å"hero’s journey†Read MoreThe Importance Of Female Heroism Through The Epic Of Beowulf1660 Words  | 7 PagesBeowulf is known for displaying the importance of male heroism via Beowulf, but what about the significance of the women in the poem? The significance of women in Beowulf is overshadowed by the great heroism of the character Beowulf, but the women each have a reason for participating in the epic. The ideal woman was someone who was a noble, a mistress and loyal. An ideal woman is described in Maxim I: â€Å"at mead drinking she must at all times and places approach the protector of princes first, in frontRead MoreMlan Vs Mulan790 Words  | 4 PagesMulan showed epic heroism by proffer to replace her father in battle.(Which back t hen was against law that women enlist) Mulan went off into war and trained with the other soldiers, who were drafted. It took about 10 long years for Mulan and the other men to defeat the Magnolia enemy. Through her bravery and courageous, along with her tribulations and hardships: Mulan could show her praises along with the other servicemen, Her boldness and her varoy also illustrates the key of heroism. She then recurredRead MoreHeroism Depicted Throughout The Epic Poem, The Iliad And The Knights Tale866 Words  | 4 PagesHeroism is shown through the ages in a variety of areas all over the world. One of the greatest examples of how heroism is depicted within a literary work is in Homer’s epic poem, The Iliad. Although the ideals of heroism are apparent in the poem, it is important to understand how the same theme can be seen through other works of literature. The Knights Tale, which is one of the greatest stories that Chaucer’s Canterbury Tales has to offer. The Iliad and The Knights Tale are both sto ries that containRead MoreEssay on Chanson de Roland Commentary1076 Words  | 5 Pageshis country, his king and his faith. A large variety of themes, including religion, faith, loyalty, bravery and heroism, amongst others, recur throughout La Chanson de Roland. I intend to draw upon a few of these themes, paying particular attention to what is considered by most as the climax of the chanson, Roland’s death; more specifically, laisses CLXXI and CLXXII. The importance given to Christian faith and God is both evident and undeniable throughout the chanson, and portrayed quite accuratelyRead MoreActs of Heroism Essay874 Words  | 4 PagesWhat makes the acts of heroism different from the daily life of others? To people the act of heroism can be from their favorite sports player or an actor. But, to some they could be there family member. Each heroic act in the society is faced with great challenges but the hero never backs down. In addition, heroic acts have many different purposes in our society. The acts of heroism are considered as an inspiration to others and a reference but, it takes certain attribute such as courage and selflessness
Gender Identity And Gender Expression - 1993 Words
What does one think when someone brings up the topic of gender in a conversation? Some may act be disgusted, while others may offer bits of education they have learned about gender identity, or others may just stay silent. All in all, someone is bound to share their opinion on the concept of gender identity, whether it’s beneficial or educated or not. Although gender identity and gender expression differ greatly from each other, they both affect society in positive and negative ways. Gender identity, gender expression, and biological sex all correlate. Although gender identity and gender expression go hand-in-hand, there are a vast variety of differences between the two. According to genderspectrum.org, â€Å"Gender on the other hand is far more complicated. It is the complex interrelationship between an individual’s sex (gender biology), one’s internal sense of self as male, female, both or neither (gender identity) as well as one’s outward presentations and behaviors (gender expression) related to that perception, including their gender role.†(Understanding Gender) Gender identity is also easily confused with biological sex. â€Å"Biological gender (sex) includes physical attributes such as external genitalia, sex chromosomes, gonads, sex hormones, and internal reproductive structures.†(Understanding Gender) Biological sex refers to what’s physically on the outside of your body, and gender is more of a mental ordeal o r what a person identifies with, while gender expression isShow MoreRelatedSexual Identity And Gender Expression1399 Words  | 6 PagesTo conceptualise sexual identity and gender expression, Judith Butler (1990) proposes a poststructuralist perspective; that gendered behaviour (masculinity and femininity) is learned, a performative act, and that gender is constructed through a ‘heterosexual matrix’. She describes this as [A] hegemonic/epistemic model of gender intelligibility that assumes that for bodies to cohere and make sense there must be a stable sex expressed through a stable gender (masculine expresses discursive male, feminineRead MoreAn Interview With Joy Ladin896 Words  | 4 Pageswomen? Gender shapes our interpretation of what it is to be at home within ourselves. As James Baldwin eloquently reminded us, â€Å"The world’s definitions are one thing, and the lives one actually lives is quite another†(Baldwin, ). How can we be sure of the complex nature of our gender identities and gender expression, be genuine, when we have been socialized into looking at the world through the lens of a binary gender system since we were born? It seems to me that the definition and expression of womanhoodRead MoreSexual orientation is the preferred term used when referring to an individuals physical and or1100 Words  | 5 Pagesbisexual, homosexual and pansexual are all sexual orientat ions. 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For some, it can be quite difficult to understand t hat sexuality is on a spectrum. EspeciallyRead MoreGender Is Not As Cut And Dry As You Might Think809 Words  | 4 Pagesladies room? The concept of gender is not as cut and dry as you might think. The term gender is often used incorrectly as a synonym for our biological sex. Gender is more of a predetermined set of ideas and characteristics used in identifying socially acceptable behaviors and appearances for the sexes. It is not determined by the biological sex of the person. From an early age we begin to develop ideas of what it means to be male or female by observing others. Gender falls on a spectrum from masculineRead MoreWomen s Process Of Self Discovery1295 Words  | 6 PagesShe also states that transgender people are adding a new perspective to the narrative of gender that is why â€Å"non-transgender people, from religious conservatives to anti-trans feminists, may see transsexual identities as a threat to their own sense of identity†(Ladin, 2015). I imagine Ladin had in mind Germaine Greer, a renowned feminist when she wrote her article, Greer stated that â€Å"a post-operative transge nder woman ‘can’t be a woman’†(Saul, 2015). Nevertheless, comments of this kind challengeRead MoreWhat Do You Think Defines Someone As A Boy Or A Girl? Essay880 Words  | 4 Pagesâ€Å"Winner of national transgender beauty pageant stripped of her title because she was not transgender enough †Discussion Question #1.) What do you think defines someone as a boy or a girl? Traditional gender norms? Physical appearance? What happened? - Jai Dara Latto, transgender female, the winner of the national transgender beauty pageant, gets her title taken away (Murray, 2016) - Accused of being a drag queen, and not transgender enough (Murray, 2016) - Reason given is that Latto was shownRead MoreGender Identification : An Exploration Of The Transgender Group1625 Words  | 7 PagesGender Identification: An Exploration of the Transgender Group and Their Relationship in Society Gender identification and expression of transgender individuals has become controversial in America because of lack of knowledge and societal acculturation of this group. As society continues to connect gender identity with sexual identity, those who identify as transgender are forced to conform to the cultural norms of society or choose not to openly portray their gender expression. Although the mediaRead MoreThe Issue Of The Canadian Immigration Act1399 Words  | 6 Pageswas death, which later on moderated and became imprisonment for a period of 10 years. Through 1947-1961, many amendments were made to the criminal code, which further criminalized the idea of trans genders. During the 1960s, the British Parliament deiced to decriminalize some of the offences of Tran genders. In the May of 1969, following the prime ministers elections, after Pierre Elliot Trudeau was elected as P.M., his government passed Bill C-150. This bill decriminalized gay sex for the first timeRead MoreGe nder Identity : Then And Now1553 Words  | 7 PagesGenders: Then Now In today s world there are more than two genders. Believe it or not there are (unofficially) eight genders, and according to Facebook, there are fifty-eight genders to choose from. It is not simple anymore. There are four main terms that make up how you show your gender; Gender Identity, Gender Expression, Gender Role, and Sexual Orientation. Your Gender Identity is how you perceive yourself and what you call yourself. One’s gender identity can be the same or different than
Security Breaches Anthem Health Organization
Question: Discuss about the Security Breachesfor Anthem Health Organization. Answer: Introduction Today, data breaches has become a big question for many organizations and firms and there is a need to focus on how hackers find paths to steal the confidential data and infiltrate networks. In 2015, numerous industries, such as, Sony, JP Morgan Chase, and eBay have suffered with data breaches. Therefore, these industries continuously make investments in different security technologies to prevent the industry from data breaches. This report includes the Anthem and JP Morgan Chase hacking case that has happened in September, 2015. Security Breach Anthem health organization is one of the second-largest U.S health insurance frim. In September 2015 it was reported that organization face a security breach which is also a one of the biggest health care breach, in which about eighty million customers data were at risk of infection (Thole, Moll, 2015). In an statement posted by the organization on its website, president Joseph Swedish anounced that the hackers might gain access to the delicate data for example, names, Social safety numbers, medical recognition proofs, business data, and also income data of the organization. Anthem organization was the target of the cyber hackers as it is nation's largest medical care insurance organization, therefore is the current target of the security breach. Almost eighty million customersclients, including the organization's own cheif executive officer, are at complete risk as their personal data was stolen. Why and How attack wasOccurred The outsourcing of tasks provide several opportunities, but data breach also happens by this outsourcing. At whatever point an outsider has been assaulted, it is dependably either because of lance phishing, malware, and Trojan or an online vulnerability. Almost seven million diminutive business customers have suffered because of this hacking (Telang,2015). Millions of customers had lost their private data and were publicly uncovered as a consequence of the data failure due to some Russian cyber-hackers. Yet, there is no proper information as how much data had been hacked in this data breach. The hackers also broke several networks of the Anthem organization, and they had stolen delicate data from the accounts of the customers. Possible Solutions Having proper techniques to measure and set-ups to forestall hacking in any case is the best technique to anticipate the leaking of delicate information, and actualizing the basic safety efforts, for example, regulatory benefits and hindering all the projects that are not white-listed deals with the most potential safety holes. There are a few methods created by the Cyber-security council, which Anthem must utilize. Anthem organization must utilize applications like cryptography to protect the delicate data, such as, the email-ids and credit card details of the account-holders as well as ensure their customers that their private data is safe. Anthems delicate data must be controlled or protected by the proper utilization of cryptography algorithm (Bradbury, D, 2013). JP MorganChase hacking Case 2015 Main Problem JP Morgan is one of the biggest banks in the whole U.S. During the September of 2015, they became the main target of a huge cyber-attack in which the data of almost 76,000,000 households and 7,000,000 small enterprises was hacked. This cyber-attack began in September 2015, but it was not disclosed until November, 2015 (Crowe, 2015). JP Morgan Bank is the world's largest bank and it controls the assets of approximately $2.59 Trillion (Zeissler, Ikeda, Metrick, 2015). As indicated by the required SEC documenting, the attackers or hackers from abroad has gained access to the names, addresses, telephone numbers as well as email-ids of account holders of JP Morgan Bank. Nevertheless, the account informations, passwords, social and legal document numbers were not taken by the hackers. JP Morgan has reported that they invest $250,000,000 yearly in the digital safety, in spite of such a large amount of investment, the bank was troubled by the huge cyber-attack and has failed in retaining th e cyber security of its account holders (Hansen, Eisenbach, Torres, Graham, Hardwicke, 2015). The three men, Ziv Orenstein, Joshua Samuel and Gery Shalon, were detected as hackers and numerous charges were filed against them, such as, hacking of data, identity theft, safety frauds, as well as money laundering (Hong, 2015). Who were Affected by the hacking Case? As indicated by the records documented with the Exchange as well as Security Commission, JP Morgan has affirmed that just names, addresses, and emails had got hacked. The assailants were unable to take cash, and delicate passwords, credit card details and social security numbers were also not got hacked by the attackers. However, this information seems to be untrue as many clients of JP Morgan have complained that their personal and delicate data have stolen. According to several authorities associated with the security breaches has said that the data hackers run a dozen of illegal online websites as well as Bitcoin channels. In September 2015, the JP Morgan team has admitted that eighty-three million account holders data were hacked in which hacking of names, phone numbers as well as addresses of millions of clients had been unprotected. The JP Morgan hacking case was one of the biggest information and data security failures in the history. How the Attack had carried out? Along with the JP Morgan, four other organizations were also breached with the same kind of cyber-attack. In this cyber-attack, some other or the third-party entity was involved as an ordinary entity, which most of the time had complete access to many other banks ("JP Morgan Chase admits to breach affecting 83 million customers and businesses", 2015). In many cyber-attacks, the third party is the main reason which lead to these downfalls, and it was pretty sure that in JP Morgans case too, a third party was involved and was the main reason of the cyber-attack (Riley, Robertson, 2015). To secure the details of account-holders, JP Morgan preferred to overcome few Human Resources related issues, therefore, they had outsourced their numerous tasks. This outsourcing had become the major reason for this data breach (Sreedevi, 2015). Then again, when organizations focus on the disadvantages of outsourcing of tasks, they come to know that data breach is one of the main issues caused by the outsourcing and it also wipe out an organization as well as the profits accrued by the outsourcing. Prevention from Attack It is really essential by organizations to upgrade the security standards from time to time, JP Morgan hacking case could be anticipated if they had consistently tried to make efforts for up-gradation of their security standards. To overcome this hacking issue, JP Morgan must utilize two-factor certification to forestall this type of attacks. In this certification factor, users require passwords and one-time secured pin to access the delicate data of clients. All the servers used in JP Morgan Chase should be regularly updated (Zeissler, Metrick, 2015). If somebody ever found the unreliable server then they will definitely utilize it to break the system or networks completely. Multiple law and social control agencies, such as, Federal Agency of Investigation, International Security Bureau, Division of Homeland Safety, and United State Attorneys Federal Agency are there, which have helped JP Morgan to overcome the consequences of data breach occurred in the bank and helped them in imp roving their financial services. Conclusion This study has uncovered that the JP Morgan and Anthem both organizations was devastated by the information break in which they had cautioned a large portion of a million prepaid cash clients that their delicate data might be at hazard. Two cyber-attacks has occurred within the time frame of six months, which was the huge situations for the safety mechanism of JP Morgan Chase and Anthem health organization. References Bradbury, D. (2013). Insuring against data breaches. Computer Fraud Security, 2013(2), 11-15. Crowe, P. (2015).sJPMorgan is the chief victim in the largest theft of customer data from a financial institution in US history.Business Insider. Retrieved 3 April 2017, from https://www.businessinsider.in/JPMorgan-is-the-chief-victim-in-the-largest-theft-of-customer-data-from-a-financial-institution-in-US-history/articleshow/49739816.cms Hansen, C., Eisenbach, C., Torres, C., Graham, S., Hardwicke, F. (2015). Maxillary Sinus Inflammatory Myofibroblastic Tumors: A Review and Case Report.Case Reports In Oncological Medicine,2015, 1-9. Hong, N. (2015).Charges Announced in J.P. Morgan Hacking Case.WSJ. Retrieved 3 April 2017, from https://www.wsj.com/articles/prosecutors-announce-charges-in-connection-with-j-p-morgan-hack-1447169646 JPMorgan Chase admits to breach affecting 83 million customers and businesses. (2015).Computer Fraud Security,2014(10), 1-3. Khandelwal, S. (2017).JPMorgan Hack Three Men Charged in Biggest Bank Hack in History.The Hacker News. Retrieved 3 April 2017, from https://thehackernews.com/2015/11/jpmorgan-chase-hack.html Pagliery, J. (2017).JPMorgan's accused hackers had vast $100 million operation.CNNMoney. Retrieved 3 April 2017, from https://money.cnn.com/2015/11/10/technology/jpmorgan-hack-charges/index.html Riley, M., Robertson, J. (2015).Digital Misfits Link JPMorgan Hack to Pump-and-Dump Fraud.Bloomberg.com. Retrieved 3 April 2017, from https://www.bloomberg.com/news/articles/2015-07-21/fbi-israel-make-securities-fraud-arrests-tied-to-jpmorgan-hack Sreedevi, B. (2015). Evaluation of Quality of Service Metrics for Hacking and Counter Hacking Mechanism in Mobile Ad Hoc Networks.Indian Journal Of Science And Technology,8(23). Smith, J. (2015). Health Data Breaches Compromised 29 Million Patient Records in 2010 2013. Caring For The Ages, 16(6), 6. TalkTalk and other breaches leave millions vulnerable to fraud. (2015). Computer Fraud Security, 2015(11), 1-3. Telang, R. (2015). Policy Framework for Data Breaches. IEEE Security Privacy, 13(1), 77-79. Thole, E., Solms, C., Moll, C. (2015). Cyber Security: How to DealWith (Cross Border) Data Breaches?. Computer Law Review International, 16(5).
Amendments in Australian Accounting Standards
Question: Describe about the Amendments in Australian Accounting Standards. Answer: Formulation of financial statements is done by considering guidelines of IFRS (international financial reporting standards) and AASB (Australian Accounting Standards) is not an easy job. Each year amendments are done in these standards for the purpose of enhancement of relevance and better presentation (Phan, Joshi Mascitelli, 2016). The changes in accounting standards have been described here with the guidance of AASB with a certain important aspect of interim reporting. The effect of change on presentation of financial statements has also been a part of it. Identification of changes and developments In accordance with the guidelines issued by IASB and AASB following standards has been amended between quarters of May-July 2016: AASB/IFRS Name Changes and developments AASB 16 Leases This amendment had made significant changes in lessee accounting requirements and minor modification in lessor accounting (Sugahara Watty, 2016). Further consequential amendments are done in 26 other standards. AASB 107 Disclosure initiative standards As per this modification, the company will require representing changing liabilities taking place through both changes i.e. cash and non-cash flow. The objective of this modification is to portray true financial position. AASB 13 Accounting Standards Fair Value Disclosures of Not-for-Profit Public Sector Entities In this standard depreciated replacement cost is replace by Measure in value in use. The objective of this modification is to ensure presentation of assets at fair value. AASB 10, AASB 124 AASB 1049 Extending Related Party Disclosures to Not-for-Profit Public Sector Entities According to amendments role of State government has been enhanced to ensure that organisation is making proper use of resources without giving undue advantages to the relatives (Chartered accountants Australia, 2016). For this aspect, they are required to provide viable disclosures. Further, comparative disclosures are not required. AASB/IFRS 2 Classification and measurement of share-based transactions. These changes have been done to resolve implementation issues raised by stakeholders. On the basis of proposed changes, companies are required to do accounting for vesting and non-vesting conditions (Pacter, 2016). Further, they are required to give effect to net settlement feature by considering their tax obligations. Along with this, modification in terms should be accounted in the relevant period. Major changes have taken place in above-cited standards. Companies listed on Australian stock Exchange are required to comply these norms for better presentation of financial statement and to ensure accuracy in provided information (El-Firjani Faraj, 2016). Potential sources Amendments to these standards are issued on websites of Financial Reporting Council and AASB. These changes are not directly applicable to the companies as initially it is proposed or directed by these regulatory bodies (Cordery Simpkins, 2016). Notices regarding the application of these standards are issued to Australian Stock exchange and large accounting firms. Professional publications are provided in In the Black (CPA) and Acuity (CAANZ) by citing complete information of the amended standards. In order to assist corporate entities for applicability of modified provisions in financial statements articles are published in newspapers and journals by covering its impact and the necessity for applicability. In this manner, a complete chain is developing for the applicability of accounting standards. According to above report, it could be said that new standards will enhance the relevance of auditors report principally by explaining the main areas of audit relating to the format of presentation of financial statements. References Books and Journals Chartered accountants Australia. (2016). New and amending AASB standards. [Online]. Available through https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Current-issues/Convergence/News-and-updates/New-and-amending-AASB-standards. [Accessed on 23rd August 2016]. Cordery, C. J., Simpkins, K. (2016). Financial reporting standards for the public sector: New Zealand's 21st-century experience. Public Money Management, 36(3), 209-218. El-Firjani, E. R., Faraj, S. M. (2016). International Accounting Standards: Adoption, Implementation and Challenges. Economics and Political Implications of International Financial Reporting Standards, 231. Pacter, P., (2016). Global Accounting Standards-From Vision to Reality.The CPA Journal.84(1). p.6. Phan, D. H. T., Joshi, M., Mascitelli, B. (2016). Are Vietnamese Accounting Academics and Practitioners Ready for International Financial Reporting Standards (IFRS)?. Economics and Political Implications of International Financial Reporting Standards, 27. Sugahara, S., Watty, K. (2016). Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan. Asian Review of Accounting, 24(3).
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