Magical Realism and Psychology Essay example -- Magical Realism Litera

witching(prenominal) Realism and PsychologyMagical realism was first-year used by the art critic Franz Roh to designate the pictorial output of the Postexpressionist period, beginning around 1925 (Leal 120). Later, this term was applied to forms of literature. This type of literature contains characteristics much(prenominal) as real and unreal elements, no hesitation, and hidden meanings. Given these and other characteristics, it is easy to see that magical realism can be applied to things outside of literature, such as psychology.In magical realism stories, the places and things are real and unreal at the same time. Luis Leal states that what used to be called empirical reality, or the world, seems to swallow move around more and more unreal, and what has long been regarded as unreal is more and more turned to or studied as the only true or another as valid reality (153). Brooke-Rose says that the inversion of real/unreal is perfectly logical (qtd. in Leal 153). This quote see ms to coincide with Faris statement that the wonders are recounted largely without comment, in a matter-of-fact way, accepted - presumably - as a child would accept them, without undue questioning or reflection (177). From class discussion, I have plant that there are also many ways to interpret the meaning of magical realism stories.A dream is a sequence of moving images, base on a significant thought which may be either conscious or unconscious (Hearne and Melbourne 42). Anthony Stevens says, from the standpoint of dream psychology, the most extraordinary dexterity of the human psyche is its genius for fabricating images (176). He states an image becomes a symbol when it is endowed with meaning (176). According to Stevens, Dream interpretation...is an art,... ...reams. Magical realism has probably become popular due to its ability to transport the reader into a new world and make him or her forget about reality.Works CitedBorges, Jorge Luis. The Circular Ruins. A Hammock Benea th the Mangoes. Ed. Thomas Colchie, N.Y. Plume Printing, 1991. 25-29.Faris, Wendy B. Scheherazades Children Magical Realism and Postmodern Fiction. Magical Realism Theory, History, Community. Ed. Lois Parkison Zamora and Wendy B. Faris. Durham Duke U.P., 1995. 163-190.Hearne, Keith and David Melbourne. Understanding Dreams. London New Holland Publishers, 1999.Leal, Luis. Magical Realism in Spanish American Literature. Magical Realism Theory, History, Community. Ed. Lois Parkison Zamora and Wendy B. Faris. Durham Duke U.P., 1995. 119-124.Stevens, Anthony. Private Myths Dreams and Dreaming. Cambridge Harrard U.P., 1995.

The Causes and Effects of the Iranian Revolution Religiously and Politi

A revolution is a mass reason that intends to violently transform the old government into a new political system. The Iranian Revolution, which began in 1979 after years of climax, was an uprising against the Shahs autocratic convention resulting in much religious and political change. Shah Muhammad Reza Pahlavi do efforts to remove Islamic values and create a secular rule and westernize Iran through his White Revolution. In addition, his tight dictatorial rule and attempts at military expansion felt threatening to the people, who desired a fairer political rule immensely influenced by Islam. Afterwards, governmental affairs became extremely influenced by Islamic traditions and law which created changes religiously and politically for years to come. Although the Iranian Revolution was both a political and religious impulsion in that it resulted in major shifts in government structure from an autocracy to a republic and that Islamic beliefs were fought to be preserved, it was more a religious act in that the primary goal of the people was to preserve traditional ideology and in that the government became a theocracy intertwined with religious laws and desires of the people.Although the Iranian Revolution was caused by cabal of political and religious motivations and ideas, the desires of the people supporting the movement were more dominantly religious ideas that were wished to be imposed in society and in a new government. The Shah, or king, of Iran at the time was Muhammad Reza Pahlavi, who had developed relations with nations in western world, specifically with the United States. The United States supported the White Revolution, which was a series of social reformations the Shah made to remove Islamic v... ...e were these political results mostly noticed were the religious changes.Though the White Revolutions efforts were made to remove Islamic values, create a secular rule and westernize Iran by Shah Muhammad Reza Pahlavi, the people desired a fairer governmental rule immensely influenced by Islam. The Shahs tight dictatorial rule and military expansion attempts were viewed as threats as well and resulted in the overthrowing of the government to create religious and political change. Although the Iranian Revolution was a religious and political movement that ended an oppressive rule to established a republic and which was fought to maintain Islamic beliefs, it was more a religious movement in that the movement was a result of desires to create a society influenced religiously and politically and that the result was a republic based on Islamic values and law.

The Role of Technology in Warfare Essay -- Exploratory Essays Research

History does not teach that better technology necessarily leads to victory. or else victory goes to the commander who uses technology better, or who can deny the enemy his technology. Office of the Chief of Naval Operations (qtd. in Schwartau 540) As the future of war becomes more sophisticated, what will be the host technology of tomorrow? The North Atlantic Treaty Organization, NATO, believes that there are three possible answers to that question nuclear warfare, biological/chemical warfare, or cyber warfare. While nuclear and biological warfare is conducted on a battlefield, cyber warfare operates via the Internet and computers. All of these weapons have the same pestilential potential, but the circumstances surrounding their uses and aftereffects are very different. With what new technology will a commander in World War III fend for? Military commanders of the future will make greater use of state-of-the-art computer technology to fight wars, making the usage of conventional weapons obsolete.Since the beginning of military history, the commander who made the best use of technology always won. No matter if it was the arrows and tomahawks of the Native Americans against the guns and cannons of the European settlers, or the order given by president desolate Truman to drop two nuclear bombs on Japan, the army with the preeminent technology always came out on top. A short time ago, an American airplane dropped one bomb on Hiroshima and destroyed its usefulness to the enemy. That bomb has more power than 20,000 tons of TNT (qtd. in Hiroshima). This quote by Harry Truman describes the power of the first option, nuclear warfare. German and Austrian scientists, working for Adolf Hitler, created plans for a nuclear weap... .... 2000. Works Consulted Clinton, William Jefferson. Address. Address concerning Computer Security. White House, Washington, DC. 7 January 2000. *Cohen, Fred. . 6 Feb. 2000. email to the Author. 6 Feb. 2000. Douglass Jr., Joseph D. Ch emical and Biological Warfare Unmasked. 2 Nov. 1995. InfoManage. 18 January 2000 Haeni, Reto. Infowar. January 1997 16 pp. Icove, David, Karl Seger, and William VonStorch. Computer Crime A Crimefighters Handbook. Sebastopol OReilly & Associates, Inc., 1995. Stocker, Gerfried, and Christine Schpf. Infowar. Austria SpringerWeienNewYork, 1998. unify States. President of the United States. National Plan for Information Systems Protection. Washington 2000.

A Fourteenth Century Castle :: Free Essay Writer

CHAPTER 1 INTRODUCTIONTowering high above the landscape, European castles still look commanding. Imagine how powerful a castle looked 600 old age ago when it was brand new. A castle was built to impress. It was the home of a powerful contendlord. From its safety he ruled the surrounding land. Castles building began in the tenth Century. The first castles that were built replaced wooden forts. Castles evolved and became stronger as methods of warfare changed. In the next few paragraphs I will be talking about how warriors surrounded and attacked a castle, how the people in the castle prepared for war, how they defended themselves, and how they lived in peace.A castle was usually built on top of a cliff so it would be harder for the opposition to reach it. It was also surrounded by a moat which was a water filled ditch. This ditch surrounded two sides of the castle that were non protected by a cliff. The moat also provided food for the people living inside the castle. The castle wa s built out of brick and had a very abstruse wall. The thick walls were more than 8(ft) thick and the walls of castle towers were even thicker. There were also towers built on top of the castles. The towers enabled the defenders to see anyone approaching the castle, and to fire at them with bows or siege engines. The first point of attack was usually the main entrance. A gate house protected the way into the castle. Anybody who tried to get into the building was both caught by the guards or was killed by the traps that were set up in the castle. In the castle there were several walls that enclosed the courtyards. Each courtyard was called a bailey. During the war men women and children sheltered here. When there was no war these court yards were used for work shops.During the war The water supply was vital, especially when the castle was surrounded. Wells were dig into the rock below the castle, the water was used for bathing and drinking. The Lord lived at the heart of the castle which was called a keep. If the defenders broke into the castle all the remaining soldiers would go into the keep and fight to the death.Women and children took shelter in the castle while the fighting was going on. If food ran out in the castle, the defenders would throw out anybody who couldn&8217t fight.

Managing Life Cycles Influences in an Organization :: essays research papers

Managing Life Cycles Influences in an OrganizationFor everything in life there is a season, and the same holds true for business. There is a life cycle that prospered businesses inevitably pass through. They endure the perils up start-up, often on a shoestring they grow to greater size and stability, permitting the owners to think about building riches for themselves and their employees and they progress to a point where owners have to think about valuing and succession or sale of the business (Forbes p9). Your intelligence gathering--what you need to subsist and when you need to know it-- testament vary depending on the cyclical speed of the industry life cycles. When you recognize cyclical trends you will be able to determine effective intelligence strategies. If you doing in a relatively new industry you will want to identify potential (new or would-be) surprise competitors. Near the end of the growth stage, you will need intelligence that will help hold market share during t he markets eventual decline ( Inside R & D, p NA).Start Up interpretThe start up stage is the most trying stage. A newly formed company is still testing out the waters. Expenditure is high and usually greater then the revenue due to start up costs and other start up fees. This is the time where you need to have strong management personnel that will stick with the company during the not so lean times. They have to have clear defined goals that they can pass on to their department. from each one stage also demands different talents and perspectives, and new leaders usually have to be brought in as businesses progress. The visionary who is well suited to leading a new business through its early experimental stages is often poorly equipped to guide the venture through the expansion and integration stages, when sales and organisational skills become more important than bold thinking and creativity (Garvin, 2004). The manager?s job is three-fold. They need to 1) decide what needs to b e done and how it is to be accomplished 2) continually react to market conditions, 3) make sure his and his employees efforts support that continually changing vision. Without a strong leader at the helm, the vision of the sure will be quickly outdated and the firm will be overrun by increased costs and declining sales (Osheroff p21).The goal of management is to interpret that rules are followed, budgets are met, and metrics are achieved.

Clone Or Not To Clone? :: essays research papers

To Cl wiz, Or Not To Clone?Did you constantly imagine having a child that is the exact replica of you? Did you ever imagine of having the cure for center field unsoundness or croupcer? Well, these fantasies atomic number 18 non far from reach. The way we could reach these fantasies is through a process called copy. Cloning is the replication of an exact heritcapable copy of an beingness by use of a somatic tissue (or cell) from the donor organism. Cloning can be used in humans, human organs, or even animals. in that respect are many advantages and disadvantages of cloning.There are many benefits of cloning. A benefit of cloning is shown through the future of the medical field. Heart disease is the number one killer in the United States. Scientists predict that in the near future they will be able to clone healthy nucleus cells and inject them into shamed areas. Technology like this is obviously in great need but is harder and harder with the current bans on cloning. Yet another discovery that scientists and doctors are anticipating is the cloning of cells and tissues. If doctors can take healthy cells and tissue from a patients body and use them to make organs, the kick downstairs that the body would reject the organ is drastically reduced, if not eliminated. This would undoubtedly increase the survival rate of patients undergoing organ transplants. With continued research in cloning procedures, scientists predict they will be able to find a cure for cancer by learning how to switch cells on and off. An increasing total of people are diagnosed with cancer each year, and a cure for this majestic disease is long past due. But, cures for these diseases are nearly impossible with the governments ban and the absence of federal funding. Through these kinds of reasons, cloning shows an infinite mensuration of advantages in the medical field. some other benefit of cloning is so that infertile couples could have children. Despite getting a fair amount of publicity in the news, current treatments for infertility are not very successful. Couples go through physically and emotionally painful procedures for a small chance of having children. Many couples brook out of time and money without successfully having children. Human cloning could make it possible for many more infertile couples to have children than ever before possible. Another benefit of cloning is cloning human organs or body parts.Clone Or Not To Clone? essays research written document To Clone, Or Not To Clone?Did you ever imagine having a child that is the exact replica of you? Did you ever imagine of having the cure for heart disease or cancer? Well, these fantasies are not far from reach. The way we could reach these fantasies is through a process called cloning. Cloning is the replication of an exact genetic copy of an organism by use of a somatic tissue (or cell) from the donor organism. Cloning can be used in humans, human organs, or even animals. There are m any advantages and disadvantages of cloning.There are many benefits of cloning. A benefit of cloning is shown through the future of the medical field. Heart disease is the number one killer in the United States. Scientists predict that in the near future they will be able to clone healthy heart cells and inject them into damaged areas. Technology like this is obviously in great need but is harder and harder with the current bans on cloning. Yet another discovery that scientists and doctors are anticipating is the cloning of cells and tissues. If doctors can take healthy cells and tissue from a patients body and use them to make organs, the chance that the body would reject the organ is drastically reduced, if not eliminated. This would undoubtedly increase the survival rate of patients undergoing organ transplants. With continued research in cloning procedures, scientists predict they will be able to find a cure for cancer by learning how to switch cells on and off. An increasing am ount of people are diagnosed with cancer each year, and a cure for this dreadful disease is long past due. But, cures for these diseases are nearly impossible with the governments ban and the absence of federal funding. Through these kinds of reasons, cloning shows an infinite amount of advantages in the medical field. Another benefit of cloning is so that infertile couples could have children. Despite getting a fair amount of publicity in the news, current treatments for infertility are not very successful. Couples go through physically and emotionally painful procedures for a small chance of having children. Many couples run out of time and money without successfully having children. Human cloning could make it possible for many more infertile couples to have children than ever before possible. Another benefit of cloning is cloning human organs or body parts.

Clone Or Not To Clone? :: essays research papers

To Clone, Or Not To Clone?Did you ever create by mental act having a child that is the exact reproductive memory of you? Did you ever imagine of having the cure for heart disease or crab louse? Well, these fantasies are not far from reach. The way we could reach these fantasies is through with(predicate) a bidding called re-create. Cloning is the proceeds of an exact genetic copy of an organism by use of a somatic tissue (or cell) from the donor organism. Cloning can be used in humans, human organs, or even animals. There are umteen advantages and disadvantages of cloning.There are many benefits of cloning. A benefit of cloning is shown through the future of the medical exam field. Heart disease is the number one killer in the United States. Scientists predict that in the near future they leave behind be able to re-create healthy heart cells and inject them into damaged areas. Technology like this is obviously in great need but is harder and harder with the current expel s on cloning. Yet other discovery that scientists and doctors are anticipating is the cloning of cells and tissues. If doctors can take healthy cells and tissue from a patients organic structure and use them to start organs, the chance that the body would reject the organ is drastically reduced, if not eliminated. This would undoubtedly increase the survival rate of patients undergoing organ transplants. With continued research in cloning procedures, scientists predict they will be able to find a cure for cancer by learning how to switch cells on and off. An increasing amount of batch are diagnosed with cancer each year, and a cure for this dreadful disease is long past due. But, cures for these diseases are nearly impossible with the governments ban and the absence of national funding. Through these kinds of reasons, cloning shows an infinite amount of advantages in the medical field. Another benefit of cloning is so that unfertile couples could have children. condescension getting a fair amount of publicity in the news, current treatments for infertility are not very successful. Couples go through physically and emotionally painful procedures for a small chance of having children. Many couples run out of time and money without successfully having children. Human cloning could make it possible for many more infertile couples to have children than ever before possible. Another benefit of cloning is cloning human organs or body parts.Clone Or Not To Clone? essays research papers To Clone, Or Not To Clone?Did you ever imagine having a child that is the exact replica of you? Did you ever imagine of having the cure for heart disease or cancer? Well, these fantasies are not far from reach. The way we could reach these fantasies is through a process called cloning. Cloning is the replication of an exact genetic copy of an organism by use of a somatic tissue (or cell) from the donor organism. Cloning can be used in humans, human organs, or even animals. The re are many advantages and disadvantages of cloning.There are many benefits of cloning. A benefit of cloning is shown through the future of the medical field. Heart disease is the number one killer in the United States. Scientists predict that in the near future they will be able to clone healthy heart cells and inject them into damaged areas. Technology like this is obviously in great need but is harder and harder with the current bans on cloning. Yet another discovery that scientists and doctors are anticipating is the cloning of cells and tissues. If doctors can take healthy cells and tissue from a patients body and use them to make organs, the chance that the body would reject the organ is drastically reduced, if not eliminated. This would undoubtedly increase the survival rate of patients undergoing organ transplants. With continued research in cloning procedures, scientists predict they will be able to find a cure for cancer by learning how to switch cells on and off. An incre asing amount of people are diagnosed with cancer each year, and a cure for this dreadful disease is long past due. But, cures for these diseases are nearly impossible with the governments ban and the absence of federal funding. Through these kinds of reasons, cloning shows an infinite amount of advantages in the medical field. Another benefit of cloning is so that infertile couples could have children. Despite getting a fair amount of publicity in the news, current treatments for infertility are not very successful. Couples go through physically and emotionally painful procedures for a small chance of having children. Many couples run out of time and money without successfully having children. Human cloning could make it possible for many more infertile couples to have children than ever before possible. Another benefit of cloning is cloning human organs or body parts.

Converting Paper Records to a Computer Based Health Record Essay

Traditional utilization of paper base medical records leads to the public exposure of clinical information as a result of the heterogeneous character of hospital systems. Due to this, the cultivation of a clinical information system that tummy integrate hospital information as well as enable cooperation amongst legacy systems became a difficult task. System integration as well as the development of an efficient clinical information management system was thereby dependent upon the creation of conceptual and architectural tools that will enable such an integration.In line with this, many healthc ar institutions are currently seeking to establish the integration of their workstations through the utilization of technological tools. Such tools are effective in the arrangement of clinical matters as well as in the arrangement of administrative and financial information. Clinical information systems are utilized by health shell out institutions in their integration of information. At this point, the utilization of electronic medical systems in healthcare delivery is evident in countries such as the unify States, United Kingdom, Sweden, Hong Kong, Canada, as well as Australia.The current shift from a human memory based paradigm to a technological paradigm can be traced to the recent emphasis given on health care quality improvement and cost reduction. In side of this, policymakers started to adopt health information engineering such as the Electronic Medical Record (EMR). agree to Tim Scott in Implementing an Electronic Medical Record System, most information regarding the theatrical role of EMR systems are derived from the Regenstrief Institute, Brigham and Womens Hospital, the Department of Veterans Affairs, LDS Hospital, and Kaiser Permanente.The information derived from the following medical institutions shows the following. First, success is dependent upon the organizational tools rather than on the type of technology used. Second, minimal changes were noted in footh archaic of increase of quality and efficiency as a result of the systems adaptation. Such findings thereby led to the slow adoption and implementation of EMR systems since mass of medical institutions as well as healthcare systems required the high verifiability of the systems utility.True enough, researches at heart these institutions too showed that EMR systems increase the quality of affected role care as it decreases medical errors, however, the economic aspect regarding its use has not been well documented leaving most medical institutions adamant regarding its implementation. In lieu of this, the paper is divided into three parts. The first part will present the rationale behind the formation of the technology based medical paradigm.It will be formulated deep down the parameters of Thomas Kuhns conception of scientific revolutions. The second part present a discussion of the various EMR comp hotshotnts and the problems encountered in its implementation at Kaiser. The last part, on the other hand, will concentrate on presenting possible solutions to the problems evident in the utilization of the EMR systems within the Kaiser program while giving particular proposition emphasis on the role of the agent in successful implementation.Thomas Kuhn, in his work entitled The Structure of Scientific Revolutions, discusses the very nature and necessity of what he calls scientific revolutions. In this particular work, Kuhn sees an apparent symmetry between political revolutions on the one hand, and scientific revolutions on the other. Kuhn writes scientific revolutions (are) those non-cumulative developmental episodes in which an older paradigm is replaced in whole or in part by an incompatible new one (2000, p. 50).On a preliminary note, paradigms are frameworks in and through which we approach phenomena, in general. They are models, so to speak. Naturally enough, different models employ different methodologies, different methodologies in tur n, generate different types of knowledge, which, consequently, confound different criteria of proof or validity. Scientific development, as Kuhn contends, whitethorn appropriately be characterized by paradigm shifts and this he calls scientific revolutions.It is important to note that scientific developments do not occur in a vacuum. For the aforementioned reason, there is a felt need to situate scientific developments in the diachronic setting within which they are conceived, proposed and ultimately, institutionalized and structured as part of guilds shared knowledge. This is to say that scientific revolutions are also proper objects of historical analysis and discourse in as much as political revolutions are.Kuhn contends that there is a parallelism between political and scientific revolutions. As pointed disclose earlier, it is important to note that he characterizes scientific revolutions as those non-cumulative developmental episodes in which an older paradigm is replaced in whole or in part by an incompatible new one. Kuhns characterization emphasizes two important points. First, that there is a replacement of an old paradigm by a new one. Second, that the new paradigm is not merely something new it is also incompatible with the old paradigm.This is to say that the incompatibility or the irreconcilability of the new paradigm with the old paradigm serves as warrant for the necessity of such a revolution. Although there are significant differences in both scientific and political developments, Kuhn argues that one may be justified in using the notion of revolution as a metaphor for understanding them. He writes Political revolutions are inaugurated by a growing sense, often restricted to a segment of the political community, that existing institutions have ceased adequately to meet the problems posed by the environment that they have in part created.In much the same way, scientific revolutions are inaugurated by a growing sense, again often restrict ed to a narrow fraction of the scientific community that an existing paradigm has ceased to function adequately in the exploration of an aspect of nature to which that paradigm itself had previously led the way. (2000, p. 150) Kuhns parallelism is thus, founded on the idea that in both cases, a sense of malfunction (in our institutions as for the case of the political, and in our paradigms as for the case of the scientific) necessitates for the occurrence of a revolution.In relation to this, the shift from a human memory based paradigm to the technological paradigm may be likened to a revolutionary development within the field of medical data acquisition and retention. The difference between the human memory based paradigm as opposed to the technological paradigm stems from the ascription of greater subjectivity in relation to human memory based data as opposed to technologically maintained data.As was stated in the first part of the paper, the heterogeneous characteristic of medic al institutions stems from the existence of various separate holistic systems within it. As a result of this, deriving and correlating clinical information becomes tedious. The main reason for this stems from human memory based paradigms utilization of paper based records which has a high probability of non-viability and unreliability. Examples of this are evident in evidence-based medicines non-adherence to the traditional methods of training and practice.Second, paper based records fall short of their original expectations. The objective of the healthcare record is to make problems and to understand the impact of the illness on the individual thereby enabling the amelioration of the problem to the tolerants satisfaction, within the bounds of medical capabilities and societys resource limitations(Simpson and Robinson, 2002, p. 115). The main limitation of the paper bound records, therefore, stem from their inability of being multiply accessible to members of society.On the other hand, Scott related the reasons for the development of a technology based paradigm with the high verifiability of the positive results of technologically determined medical care processes. According to Scott, new technologies make it possible to pronounce and intervene to improve care in ways not heretofore possible (2002, p. 2). In line with this, members of both the public and private sector third house for the accessibility of technological improvements.For the members of the private sector, this is due to the inclusion of the medical industry within the business sphere. For the members of the public sector, on the hand, demands for greater accountability for health care stems from the prevailing belief that technological advancements must be made accessible to the general public. According to the IOM, information technologys role in the veritable improvement of the redesign of the healthcare system is important since it ensures the formation of a strong infrastructure in moun ting efforts to reengineer care processes oordinate patient care across clinicians and settings and overtime, support multidisciplinary team functioning, and facilitate performance and outcome measurement for improvement and accountability (qtd in Scott, 2002, p. 4). The results of the success of the EMR are traceable to the developments within the field of e-Health. According to Silber, EMR serves as the fundamental building block for the development of various applications such as the use of ICT by the Primary Health Care Team.Others involve the use of ERM for validation of research or as an instrument in Continuing Medical Education. Information necessary for the functions ascribed above, in relation to the personal health record, are possible since the health records functionality enables the inclusion of the following practitioner order entry, electronic patient record, document management, clinical decision support, administrative data, integrated talk support, as well as ac cess to knowledge and resources.According to Raymonds and Dolds, the functions of each component are as follows. The electronic patient record presents the patients history. Document management, on the other hand contains the actions undertaken in relation to the patients diagnosis. Clinical decision support as compared to the later contains the alerts based on current data from the electronic medical record, evidence based practical guidelines or more complex artificial intelligence systems for diagnostic support.Access to administrative related information such as admission and discharge are contained within the section encompassing administrative data. Integrated communication support however provides the tools for the facilitation of effective and efficient communication amongst members of the patients health team. The last part enables access to other sources of information regarding the patients condition (Scott, 2007, p. 4). The Kaiser Permanente EMR implementation presented one of the main problems in relation to the utilization of the components of the technologically based paradigm.It was recognized that the problems arose due to several factors which range from the softwares inadequacy of efficiency up to the non adherence of specific qualities of the program with the social conditions in the region as well as the teams lack of background in relation to the efficiency the program necessitates with regards to the division of the work flow as well as its dependence upon all the players within the medical institutions that the program was implemented.Scott however stated that what should be given credence with regards to the above failed project is not so much as the failure of the program yet the possibilities it opened in relation to the creation and implementation of new EMR programs in the future. Scott states, success and failure are socially negotiable judgments, not static categories (2007, p. 43). thus if such is the case it is thereby possi ble to conceive of the problems noted by Hartswood et al (2003) in relation to the user-led characteristic of EMR.The social negotiability of judgments thereby ensures the possibility of reversals in judgments as soon as occasions arise wherein a perceived failure may be reconnected with an overall success. In line with this, the continuous developments within the various EMR systems produced and implemented within the country ensures the viability and possibility of a near success and perfection within the system which in a sense also ensures the possibility of another scientific revolution in the near future whose scope may extend beyond that of the technological sphere.

Personal

The Committee on Admission is interested in acquiring to admit each(prenominal) candidate as well as possible through with(predicate) the application process. The following essay question is designed to demonstrate your writing skills and facilitate our full appreciation of who you are. The quality of Rices academic vitality and the Residential College System is heavily influenced by the unique life experiences and cultural traditions each student brings. What perspective do you feel that you will contribute to life at Rice? (Most applicants are able to respond successfully in two to three double-spaced pages. In everything I do, I try to realise out to people. My connection with others is what drives me. I like to observe people, to get to know people, to show people who I am. I think that what moves many people (myself included) is the estimate that we are all alike. There is a quote from the French film The Diving Bell and the trifle which resonates with me Were all chil dren, we all need approval. This quote shows that we are driven by similar entrusts, emotions, and experiences and we can come together to achieve great things.This perspective has allowed me to connect with classmates, strangers, and family in my experiences as the give lessonss companionable Services prefect, as a volunteer at North York General Hospital, and as a granddaughter in a large family. The Diving Bell the Butterfly is a beautiful film about a once-successful editor of Elle magazine, Jean-Dominique Bauby, who becomes imprisoned in his own body after a massive stroke. He is solely paralyzed and cannot speak. In one instant, his entire life is taken from him. It moved me to see his despair, vulnerability, and lack of hope his life which was once so full seemed desolate and desolate now.He couldnt truly live. As someone who loves life, I was brought to tears by the consequences of his stroke. It was ironic, unexpected, unfair, and heartbreaking. Despite this, Jean-Do is able to get through it all. At a delimit moment in the film, he says, I decided to stop pitying myself. Other than my eye, two things arent paralyzed, my imagination and my memory. It was uplifting to see that this man, who seemingly has nothing, could still go for hope. I was deeply inspired by his perseverance he showed that life is really about having imagination and letting go of material concerns which limit us.In October 2008, I experienced the most disagreeable week of the entire work year as the Social Services Prefect United Way Week. As I began the scare off planning and preparation, I felt there was something lacking despite the strong annual tradition of United Way Week. As the years had progressed, students were falling into a routine and typical events were becoming stale. To address a problem that I saw in my community, I did not merely party-plan by resorting to the usual events. I aimed to be strategic by introducing new events. I knew that new events woul d draw more interest and unite the student body.However, I also grappled that I could not plan an entire campaign alone. I brought my ideas for change to the Prefect team as well as my peers. I asked them what they would like to see, what kinds of activities they would be excited for. I then mapped out a schedule and delegated jobs. For instance, one new event this year was a competition between my schools Prefects and our brother schools Stewards five from each school in one face-off. As each Prefect and Steward challenged each other one on one, five previously outlined tasks (rap, tell a joke, or dance) were announced and completed impromptu.In implementing these new activities, I was taking a big risk. I couldnt predict how the students would match or how much we could raise. In the end, our initiatives succeeded in creating substantial change to an established campaign, raising over $12,000 for United Way. Helping others is in my nature. I hate anguish and injustice. Most of all, I am someone of action if there is something that needs to be done, I will do it. When I help others, I know that I am changing their lives but I also recognize that they give me something as well I offset printing experienced this as a volunteer at North York General Hospital.In December 2007, a father ran in to the Emergency ward frantically asking for some help. His daughter, who had been skiing that day, injure herself by slipping on the hill. Lying in the van, she was in great pain but could not move. The father needed help in getting his daughter into waiting area. I first looked to Security but they were on patrol and the nurses were occupied helping other patients. I found myself in a difficult situation but I went outside with this father to see what I could do. I brought a wheelchair, hoping the young girl could slide from the car into the chair.However, she was inefficient to sit without being in severe pain. So we decided to pull her out, supporting her entire bo dy. Her father, brother, and I lifted her up in a naiant position out of the car. We set her down on her feet while continually offering support with our shoulders. Her cries were distressing but there was no other style to transport her in. Finally, when we were inside, I found a line of chairs on which she could lie down. Afterwards, I told her father how to register and what would happen next. Immediately, her father thanked me for being there. At first I had felt helpless that I couldnt do more.I couldnt stop his daughters pain. I couldnt fast-forward the registration line. But I soon saw that the help that I could offer, the instructions and information that I had, and the humanity I showed, gave them a small comfort amidst the chaos. My experiences volunteering at the hospital showed me that twinge exists and though I may be unable to fix it, I alleviate the situation by doing what is in my power to do. In my family, loyalty is exceedingly important. Spending time with fam ily is an unquestionable responsibility for all of us we are there for each other.Ever since I arrived in Canada as a 4-year old girl, I have been attending my grandmothers birthday dinners each year in October. I can remember entering the traditional red and halcyon restaurant as a young child. Before I did anything else, my mother instructed me first to wish my grandmother a happy birthday and a palmy and long life, both of which are traditional Chinese phrases, and then kiss her once on both cheeks. As a child in dewy-eyed school, I barely understood the significance of the repetition of those phrases.Throughout my grandmothers celebratory dinner, I occupied myself with Nintendo Games or hand games with my cousins. At the end of each dinner came the Chinese fruitcake. I always had to have the slice with a strawberry on top. By the end of the dinner, I hardly realized that I had barely spoken to my grandmother. Reflecting back on those times, I now have a bigger comprehension o f the importance of family. I see how my grandmother love to hear those phrases I said to her and how much it meant to her. Now as a teenager entering university, I long to say so much more.I wish to update her on my school work or my friends or my dreams. I see the duty I have as a granddaughter, daughter, and sister in a family to respect the bond that we are born with, to support my relatives because I know that I will always have my family to fall back on. another(prenominal) form of expression that I value is in the music I listen to. If I have had a tough day, I put on my Soothing Playlist. In it is one of my favourite songs, A Better Son/Daughter by Rilo Kiley. The cerebral lyrics describe the difficulties that we all go through youll be positive though it hurts / and youll laugh and embrace all your friends.I can relate to these lyrics because sometimes the commitments I take on overwhelm me. During chaotic and stressful times, it is difficult to keep on top of everything. But I always keep at it because this is what I truly love to do. Going to dance club, render in choir, researching in a lab all of these things allow me to explore my interests and enjoy myself, helping me to grow as a person. It is only realistic to recognize that some days are harder than others. Nobody is perfect. This song and many others on my playlist encourage me to push through because Ill be stronger for it.My desire for issue always involves reaching out to others showing loyalty to friends and family offering my support as a volunteer at the hospital using the unity of my school to raise money that goes to a greater cause. My great ambitions are achieved by supporting and relying on others. I value family, perseverance, morals and I am a confident, ambitious, leader with a need for a strong community. This is what I will bring to Rices academic life and residence I hope to connect with my peers and mentors in order to grow and achieve my goals.

Asceticism in Hasidic Thought as a response to the Sabbatean

Moodiness and the Hashish thinkers concur to the concept of prohibiting a culture of unbridled unchasteness, reasoning that a life story of excessive indulgence in the sensible pleasures would non hardly serve to signifi rumptly detract from mans physical productiveness to date would also derogate his spiritual qualities, adversely affecting his ability to understand and decorously worship his God. Therefore, both placed considerable constraints on mans versed life, ordinances extending far beyond the strict rabbinical decrees governing martial relations.Only with these guidelines in place did both Moodiness and the Hashish thinkers feel hat man could achieve the proper level of devotion to God and his Torah in the physical world, despite the seemingly ubiquitous pleasures of the flesh. However, tour both Moodiness and the Hashish thinkers offer different principles for differing levels of religiosity, they do not follow the same guidelines for determining the needful le vels of devotion to God.Appropriately, both Moodiness and the Hashish thinkers divide their restrictions, positing two distinct levels of prescribed action unitary for a higher spiritual man and another for a lower spiritual man. It appears that the level promulgated by Moodiness for his higher spiritual man is in practice par on the wholeel to that of the Hashish lower spiritual man. Thus, while both agree in principle to the utilization of abstinent means in an effort to increase ones religiosity, they diverge as to where the proper level of asceticism should be for their higher and lower spiritual men.What is to account for this difference in thought? I would like to posit that this change in thought came about, in part, due to the licentious sins of the Sabina movement and its inheritors. The ascetic lifestyle countenanced by several Hashish leaders and thinkers, cumulating with Rabbi McCann of Burbles, may be viewed as a reactionary rejoinder to Sebastian movements, part icularly Franking, and their well-known inner misconduct. Moodiness Approach to Asceticism Moodiness presents a dual approach to asceticisms interaction with spiritual mans physical life.In his philosophical corpus more than Invective, Moodiness writes peerless should detach his thought from, and abolish his rely for bestial things The pleasures of ingest, plighting, internal intercourse and in general of the sense of touch We nonplus it so far as we are animals like other beasts, and nothing that belongs o the notion of humanity pertains to it. 2 Further on in the More Invective he adds (Eating, drinking, and copulation) should be reduced to the extent possible one should do them in secret, should feel sorrowful because one does themA man should be in control of in all these impulses, (and) restrict his efforts in relation to them. 3 Here Moodiness describes a paradigm for the ascetic lifestyle. He endorses a pleasure-free existence, advocating for not plainly control an d restriction, but for sorrow as well. Further, he stresses the inhumanity present within the annalistic shires of man, something which man should detach his thought from, and abolish his desire for. Yet, in his legal code Mishmash Torah, Moodiness adopts an totally different perspective regarding mans involvement with and enjoyment of the physical pleasures.There he states Possibly a person may say Since envy, cupids, and ambition are evil qualities to put to work and lead to a mans ruin, I will avoid them to the uttermost and seek their contraries. A person following this principle, will not eat meat, or drink wine, or marry, or dwell in a descant home, or wear comely apparel, but will clothe himself in sackcloth and coarse woolen like the idolaters priests. This too, is the wrong way, not to be followed Such sacrifice the sages said, Do not the prohibitions of the Torah suffice you that you add other for yourself? And concerning this and similar excess Solomon exhorts us, B e not over-righteous, nor excessively wise. Wherefore should you be desolate? 4 The passage from the Mishmash Torah contradicts the previously presented thoughts found in the More Invective. Moodiness writes not only about how one should participate in worldly pleasures, but also that whoever refrains from doing so is mimed a sinner. This suggests that an viewl exists to engage in the physical actions of the world, something which is reflected, no doubt, in the various Halation which take in pleasurable physical activity. Such an idea contrasts sharply with Moodinesss statement in the More Invective that man should feel sorrowful and perform the physical actions of eating and cohabitation in secret. In the next section of Mishmash Torah, Moodiness continues with this formulation, explaining exactly what one should sense when engaged in the physical activities of life Man would direct his optic and all his actions only for the aim of knowing God, and his sitting, arising, and spea king should all be considered in that lightWhen he eats, drinks, and cohabits, he should not intend to do these things only for the sake of pleasure, to the extent that he eats and drinks only that which is sweet to the taste, or engages in sex for the tendency of pleasure. Rather, he should eat and drink only for the purpose of making his body and limbs healthy He should not engage in intercourse when he desires it, but only when he knows that he must for reasons of lath discover seed, or for the purpose of propagation. 6 Man, Moodiness says, Must direct his heart and all his actions only for the aim of knowing God. Thus, according to Moodiness, when man has both the proper intentions as well as the bodily need, there exists no reason to abstain from the physical activities. In fact, it seems that engagement in much(prenominal) acts, when done within the proper religious context, serve to enhance and increase ones religiosity. Further, in the next section, Moodiness elevates thi s idea of physical permissibility, suggesting that mans actions, when fused with the proper intentions, re not only acceptable but make up inherently good, as they are intrinsically forms of divine service.Here he states Whoever throughout his life follows this course of will be continually serving God, even while engaged in business and even during cohabitation, because his purpose in all that he does will be to satisfy his needs so as to have a sound body with which to serve God. Even when he sleeps and seeks repose, to calm his mind and rest his body, so as not to fall disturbed and be incapacitated from serving God, his sleep is service of the Almighty.In this sense our sages charges s, Let all your deeds be for the sake of God And Solomon in his wisdom, said, In all your ways know him 7 The statement Even when he sleeps His sleep is service of the Almighty stands in sharp contrast to the lowly position of religious observe assigned to mans physical needs by Moodiness in his More Invective. In this section, not only are mans physical actions warranted and accepted as both essential and seemingly neutral facts of life, but rather they are also imbued with positive religious status.Mans actions, when practiced with the proper intentions and requisite control, serve not only as ids to ones strive for spiritual perfection, but even as genuine forms of serving God in and of themselves. For what reason does such a discrepancy between the thoughts of Moodiness in More Invective and Mishmash Torah exist? 8 Perhaps, the answer lies in the fundamental difference between More Invective and Mishmash Torah. Mishmash Torah was written for everyone the intended audience includes both scholar and layman, and Moodiness therefore approached the topic of sexuality from the laymans perspective.To be sure, Moodiness did not warrant limitless sexual activity to any degree, yet he did grant man the right to sexual activity when an both desired it (I. E. Bodily needs) and hi s intentions were properly rooted in the service of God. In More Invective however, Moodinesss intended audience was of an entirely different nature. More Invective was written for the spiritually elite,9 the ones who engrossed themselves in the study of philosophy, what Moodiness himself termed the zenith of all Torah study. 10 For these students of philosophy the level of asceticism presented in Mishmash Torah does not suffice. Indeed, they are held to a higher level of religious observance and hence must master(prenominal)tain a holier epistyle, one which includes more stringent ascetic practices than those required of the masses. Sebastian and Frankest Anti-Ascetic Practices Before discussing the particulars of the Sebastian and Frankest sexual practices, it is all-important(prenominal) to note that there are a number of corollaries between Sebastian and Hashishs.I would fight that these similarities were a factor in pushing the Hashish thinkers towards a more ascetic approa ch. To begin, both movements are ones of renewal while concurrently claiming to be movements of restoration. art object undoubtedly new religious sects, each claim that theyre teachings emanate for rotational Judaism. Second, Sabbaticals texts, which had not been central religious sources up to this era, take on a pivotal role in each movement. Third, both movements emerge not from the religious or intellectual elite, but rather from the plebian classes.This results in attitudes of skepticism and even discourtesy from the rabbinic authorities. Fourth, as popular movements, they are each shrouded in mystery, with neither program not platform in their nascent stages. Fifth, both movements share a doctrinal characteristic in their need for and reverence of a communal leader. This leader, a Attack for Hashish and Shabbiest Seven for the Sebastian (and later Jacob Frank and Eva Frank for the Franklins), is a key aspect in each movements thought, without whom the movement would collaps e.Lastly, the two movements, particularly Franking and Hashishs, share geographic-temporal similarities, with the action centering on the area of Podia, Ukraine in the mid- eighteenth century. 11 Claims of sexual libertarianism and anti-ascetic port against Shabbiest Seven are well known. Surgeons Schools, in his magna opus on the Sebastian movement, describes Shabbiness strange, paradoxical ascetic behavior saying When he became outgo over a large number of enthusiastic followers he loud indulge his fondness of alternating semiotic and semantic rituals E can easily imagine him clad in phylacteries, singing psalms and surrounded by women and wine. The picture fits the twilight atmosphere of Subtasks erotic mysticism. 12 Cholers depiction of Shabbiest leaves us with a clear image of a cult-leader, whose frequently vacillating whims and fancies were indulged at will. Indeed, Shabbiest is known to have been a lewd person,13 and several accounts speak of him confiscating engage and v irgin women for short periods of time in what were allegedly platonic arrangements. When it comes to the Frankest movement, the claims of immorality grow ten-fold, making Shabbiest look like a celibate. Egregious sexual behavior was the norm, with instances of incest and other licentious acts commonplace. As described by Dad Rapport-Albert There is evidence to suggest that the discipline of sexual abstinence was broken intermittently by orgiastic ceremonies conducted at precisely those times?the holiest days on the Jewish calendar?at which the Sebastian had traditionally engaged in antinomian activity.Ruches Frank, for example, is said to have summoned to his private chamber three nouns women whom he forced to carry out shameful acts, abominations and wherefrom and other forbidden acts on the Day of Atonement of 1800, and Jacob Frank himself was report early in his career to have presided over a secret ceremony at which all the brothers and sisters were to Join him and his married w oman in a darken room where partners were exchanged in a collective sex-act.The coexistence of sexual abstinence and profligate rites of illicit sexuality, which is by no means unusual in the muniment of sectarian religion, was a characteristic feature of Sebastian from the start 5 The Frankest approach to unbridled sexual ecstasy, whose rationale was based upon Sabbaticals scatological teachings of removing the yoke of Halvah in breeding for the redemption, found itself in these acts of extreme sexual perversion.Indeed, as Pale Emaciate describes, the Frankest truly believed that these acts were correct and sanctioned by God Samuel of Buss states that it is permissible to have children and to have sexual intercourse with someone elses wife or ones own sister, or even?though only in secret?with ones own suffer had carnal relations with the wife of my son And I believe that all this is permitted because God commanded us to do thus. Other testimonies described the breaking of the prohibition of incest, having sexual relations with menstruating women, masturbation (also in public) as well as the practice of sexual hospitality whereby a host offered his wife or daughter to a stranger coming as a guest to his house The women interrogated by the Station belt din reported that they slept with strangers upon the wish of their husbands, who told them it was a positive commandment. 16 According to the above, Frankest Hashish Judaism Approach to AsceticismRegarding the interaction between mans sexuality and his strive for spirituality, Hashish literature does not leave us wanting. The Maggie of Mechanize spoke of converting oneself into an main or state of nothingness during the act of intercourse. In an obviously physical act it is quite telling that the Maggie calls for the absolute negation of ones physical self. Essentially, the Maggie states that sex, while both an important and necessary part of life, is not an act which should induce Joy or pleasure. 7 The Mag ics foremost pupil Rabbi Eliminate of Lichens (1717-1786) rived this teaching from a verse in Genesis 41 which states And the man knew Eve his wife and she conceived and bore Cain, and said I have gotten a man with the help of the LORD. 18 The question asked on this verse was why the Biblical author used the word know for intercourse instead of a more descriptive word for the action. The answer tending(p) was that Adam did not act correctly during intercourse.Instead of directing all his thought to concentrate on God in heaven, he focused on his wife and her physicality, as well as his personal sexual enjoyment, thus knowing err. As David Bible explained, Dams sin was not sexuality itself but the desire and physical enjoyment that was aroused in him while having intercourse. 19 Perhaps then, this is speaking of not only the prerequisite negation of ones physical interaction and enjoyment, but also of the requisite to shun ones mental involvement with the act of intercourse.This id ea is quite analogous to Moodinesss remarks in More Invective, namely that one should detach his thought from, and abolish his desire for, bestial things. 20 Just as the Hashish thinkers discussed the actions and emotions associated with the act of intercourse, so too did they instruct regarding the proper times when the sexual act is permitted. Such an idea is found in the writing of Menace Mendel of Katz (1787-1859), who is considered to be one of the strongest advocates for asceticism among first generation Hashishs. 1 He writes in his work Meet madness about how the biblical infraction of illicit sexual relations may be applied to unnecessary relations with ones wife, even those outside of the prohibited Indian period. 22 Such a view essentially prohibits one to engage in elations with his wife unless there exists a valid Halfback reason (such as the Matzoth of Noah or Pre Reeve) for doing so. This idea is quite similar to the guidelines which Moodiness prescribes for the spiri tually elite in More Invective, 23 that one should reduce to the extent possible24 engagement in the physical pleasures of the world.Rabbi McCann of Burbles (1772-1810) took ascetic practice a step further than others, to a level which has no parallel in Moodinesss writings. Rabbi McCann is known for his famous claim of for me men and woman are the name,25 meaning that not only had he restrained his physical actions, but that he had also completely conquered his innate sexual drive. Yet, in the Hay Maharani, Rabbi McCann seems to vacillate between intense euphoria on his supposed overcoming of sexual desire and deep depression at the realization that such a desire had yet again returned to tempt him. 6 Perhaps such a state of mind drove Rabbi McCann to the extreme edge of the ascetic spectrum. Rabbi McCann, in several of the works ascribed to him, describes the idea of sexual lusts as the root of all human sin and desire. Thus, it may be said that Rabbi McCann strives to not only cu rb his sexual passions and avoid all forms of illicit sexuality (such as lascivious thoughts), but also to uproot and eradicate the innate human sexual drive from his conscience. 7 Such an audacious endeavor was not intended for the masses rather, it was reserved for the elite few, and quite possibly for Rabbi McCann alone, of whom it was said, was keen on take a firm stand that he, the true Addict, had achieved the supreme indifference to sexuality that the earlier masters had only preached. 28 The idea of guarding oneself to the extent of not attaining pleasure in the act of intercourse may be found in the ascetic practices of Rabbi McCann.True, Rabbi McCann recognized the significance of the act of intercourse in its role as facilitator of the fulfillment of Halfback obligations, yet he did not find anything attractive or pleasurable in the act itself. Rather, for him the act took on a feeling of actual physical pain sexual congress is difficult for the true Addict. Not only do es he have no desire for it at all, but he experiences real suffering which is like that which the sister undergoes when he is circumcised. This very same suffering, to an even greater degree, is felt by the Addict during intercourse. The infant has no awareness thus his suffering is not so great.But the Addict, because he is aware of the pain, suffers more greatly than does the infant. 29 Rabbi Manamas concept of experiencing the pain of circumcision during the sexual act finds itself on the extreme outskirts of Hashish thought. While, as mentioned above, some advocate for a connection to God as opposed to ones partner during intercourse, and some like Moodiness discuss denying oneself pleasure in the act itself, very few go so far as to assert that one should have negative, painful feelings during intercourse in an effort to facilitate a parietal, as opposed to a physical, nexus.Rabbi McCann however, stresses that only through the negation of physical pleasure could the Addict co nsecrate the act of intercourse only with the physical pain of circumcision could the Addict raise the coarse annalistic nature of the sexual act to a sanctified performance, one which beholds divine partnership within the process of procreation. 30 Manamas call for a prerequisite asceticism to facilitate a proper spiritual cleaving to God places him far beyond anything previously advocated by normative or Hashish Judaism. Yet, RabbiMcCann clearly states that this is the level of the Addict, and not that of the ordinary man. Several authors quote him as saying that every man can be worthy of achieving this level,31 and indeed on a theoretical matted this may be true. Practically though, Rabbi McCann never demanded this of his followers, rather reserving these ascetic ideals for the true Addict, the elite core of the Hashish community, someone like Rabbi McCann himself. Conclusion Sexuality poses a unique challenge to the religious man how can one synthesize the pleasures of the fle sh with his spiritual beliefs?The answer, according to Moodiness and several Hashish thinkers, is found in individuals acts of asceticism, actions which go beyond the raw restrictions and requirements of Halvah, deeds which serve to redeem the religious man from his bestial and perhaps even sinful instincts. While the need for such actions is agreed upon by both Moodiness and the Hashish thinkers, the extent to which they must permeate mans existence is a matter of controversy. Moodiness s higher spiritual man is placed on par with the average spiritual man in Hashish thought, while the Hashish Addict, according to RabbiMcCann, takes upon himself ascetic measures far beyond those advocated for by Moodiness. As discussed above, I believe that this Hashish tendency towards asceticism came about, in part, due to its many shared factors with the Sebastian movement and desire to distance itself from the sexual immortality found among the Sebastian and Franklins. Whereas normative hymen Judaism advanced two set forms of ascetic behavior, the Hashish movement saw it necessary to expand on these ascetic guidelines in an effort to distance itself from its wayward, licentious neighbors.

Cmlit Essay

Vans life is described as most simple and ordinary and therefore most terrible (Tolstoy 42). So what would happen when death befalls him? What would be with his material pursuits in life? Rather, what would be with go forth a ghostlike pursuit in life? As death loomed larger, Vans cogitate in life changed. He started to realize the flaws in his path of life. As time passed, he went from a world of self-concern to one of a spiritual concern. This concern eventually brought him to be gladdened by his death. Death is often said to be a world.Many people fear it, but in reality it is not a bad thing. When one examines the lifestyle, one realizes that man is placed on this earth for a relatively short period of time, n similarity to the existence of the world thus far and its projected existence. It would not be correct to say that one is looking forward to death, but as somebody creatures, we must contemplate death and be prepared for it, whether it be our own death, or the death of a relative or friend. One may go further to suggest that fear of death is a social construct. It may also be very(prenominal) dependent on on?s religious beliefs.I find it quite ironic that humans are so fixated on life which for many a(prenominal) of us is a day to day struggle to hold paycheck to paycheck. When I was younger, I had a harsh lesson in death which taught me the meaning of life. Almost eleven years ago, my grandmother, who was very close with, passed remote. She was very special to me because she lived very close to me and we maxim each other at least twice a week. Most of my life she had lived about an hour away and only saw her once every few months, but during the last two years of her life, she lived five minutes away.She was a grandmother figure because she did anything for her children and grandchildren and hosted many family gatherings. About a year and a half before she passed away, she was diagnosed with Pancreatic pubic louse. As a nouns child, I wasn t told about this at once. I remember being on a train from New York, jeopardize to Long Island, when my mother told me. It was a sunny day, which suddenly turned dark and gloomy after I hear this horrific news. I was sitting across from my mother as she told me. I remember asking she will be gone? . It didnt sink in immediately because I wasnt ready to accept it. Remember thinking that she is still here so maybe she wont die. What was even more striking was once I saw her after heard about this, nothing seem to have changed. She was still my grandmother, and acting like it also. I didnt get lost in my emotions because life was the same. Cancer is an invisible malady. She looked the same last week, why suddenly is she dying? I didnt fully accept it until the night when she passed away.The doctors were unable to treat her and she had decided to live out her remaining days surrounded by family, in her home. Saw as she moved from a state of consciousness to a state of unconsciousness . The situation in the family turned to one of seriousness and sadness. They knew what was coming. Went into the den around eight oclock on a Friday night. I sat down on the couch and couldnt old bottom my emotions. I had seen my grandmother a minute before in the bedroom over and she was peacefully laying there. I remember wondering if she was aware of what was dismissal on.My mother came in and sat down next to me. My mother was upset since this was her mother, but as an adult she understood the outcome months ago and had accepted it. veracity sank in for me that Friday night. Was destroyed. I realized that she had a matter Of hours left. She had done so much for our family and felt that I could have never treated her as easy as she treated me. My mother calmed me down and assured me that is everything is fine. She told me about the wonderful life my grandmother lived and the impact she had on her family, friends and community.She assured me that if everyone would live such a life, the world would have no issues. I sat there and began to contemplate what I was being told. Realized that as she returns her soul to god, she will be greeted at the gates of heaven by angels welcoming her in. She will be back with her parents, brother and my grandfather who had passed away a year earlier. As reflect back on that train ride where I was told of her impending death, I ant remember how long this was before her death.I suppose that the shock caused me to be overcome by other thoughts that I didnt retain when I was told. Also dont remember what happened after that train ride or where we were on the train when I was told. Remember being saddened upon hearing that she was dying, but as a child, death is a foreign concept. The idea that something is final and irreversible is unfathomable by children. Children are used to seeing changes in the world without understanding why they are happening, but as time passes, these changes revert back to their original Tate in man y circumstances.The phenomenon of death, which is irreversible, may be difficult to grasp when everything else lacks finality. My grandmother taught me the importance of family and proportioning in life. I witnessed as my family literally cared for her until her death which taught me a lesson in the importance of family. She taught me the importance of being a spiritual person by praying every day and making herself available whether it be day or night to help anybody in need. She taught me the importance of equilibrate spirituality with physicality so I will be prepared for death.

Malaysian Financial Reporting Standard 116 Essay

Malayan fiscal Reporting ideal 116Property, Plant and EquipmentThis version includes amendments resulting from MFRSs with rearive dates no later than 1 January 2012.Amendments with an effective date later than 1 January 2012 MFRS 116 has been amended by MFRS 13 Fair Value Measurement*. As those amendments have an effective date after(prenominal)ward 1 January 2012 they be non include in this edition. *effective date 1 January 2013559MFRS 116CONTENTS paragraphs Preface INTRODUCTION IN1IN15MALAYSIAN FINANCIAL REPORTING STANDARD 116 PROPERTY, PLANT AND EQUIPMENT OBJECTIVE SCOPE DEFINITIONS scholarship Initial be Subsequent damages MEASUREMENT AT RECOGNITION Elements of constitute Measurement of speak to MEASUREMENT AFTER RECOGNITION Cost simulation Revaluation work derogation Depreciable measuring and wear and tear percentage point Depreciation rule acting Impairment recompense for disadvantage DERECOGNITION DISCLOSURE TRANSITIONAL PROVISIONS stiff DATE WITHDRAWAL OF OTHER PRONOUNCEMENTS 1 25 6 714 11 1214 1528 1622 2328 2966 30 3142 4362 5059 6062 63 6566 6772 7379 80 8181E 8283560IFRS rear endMFRS 116Malaysian Financial Reporting criterion 116 Property, Plant and Equipment (MFRS 116) is set out in paragraphs 183. All the paragraphs have equal authority. MFRS 116 should be read in the context of its objective and the Basis for Conclusions, the preface to Financial Reporting Standards and the Conceptual Framework for Financial Reporting. MFRS 108 account Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and yielding chronicle policies in the absence of explicit guidance.IFRS chthonicstructure561MFRS 116PrefaceThe Malaysian Accounting Standards bestride (MASB) is implementing its policy of convergence through adopting outside(a) Financial Reporting Standards (IFRSs) as issued by the International Accounting Standards Board (IASB) for application for annual purposes beginning on or after 1 January 20 12. The IASB defines IFRSs as comprising (a) International Financial Reporting Standards(b) International Accounting Standards (c) IFRIC Interpretations and(d) SIC Interpretations. Malaysian Financial Reporting Standards (MFRSs) equivalent to IFRSs that apply to whatever reporting plosive speech sound beginning on or after 1 January 2012 atomic number 18 (a) Malaysian Financial Reporting Standards and(b) IC Interpretations. First- judgment of conviction application of MFRSs equivalent to IFRSs Application of this Standard allow begin in the first-time adopters * first annual reporting uttermost beginning on or after 1 January 2012 in the contextof adopting MFRSs equivalent to IFRSs. In this case, the requirements of MFRS 1 First-time Adoption of Malaysian Financial Reporting Standards must(prenominal) be observed. Application of MFRS 1 is necessary as some otherwise such fiscal statements will not be able to assert compliance with IFRS. MFRS 1, the Malaysian equivalent of IF RS 1 First-time Adoption of International Financial Reporting Standards, requires prior finis information, presented as comparative information, to be restated as if the requirements of MFRSs effective for annual period beginning on or after 1 January 2012 have always been applied, except when it (1) prohibits retrospective application in some aspects or (2) allows the first-time adopter to character one or more of the exemptions or exceptions contained therein.This means that, in preparing its first MFRS financial statements* for a financial period beginning on or after 1 January 2012, the first-time adopter shall refer to the provisions contained in MFRS 1 on matters relating to transition and effective dates instead of the transitional provision and effective date contained in the respective MFRSs. This differs from previous requirements where an entity accounted for salmagundis of accounting policies in consistency with the specific transitional provisions contained in the r espective Financial Reporting Standards (FRSs) or in consistency with FRS 108 Accounting Policies, Changes in Accounting Estimates and Errors when the FRS did not include specific transitional provisions.*Appendix A of MFRS 1 defines first-time adopter and first MFRS financial statements.562MFRS 116 In this regard the effective and matter dates contained in this Standard ar those of the IASBs and argon inapplicable in the new MFRS framework since MFRS 1 requirements will be applied on 1 January 2012. Comparison and compliance with IAS 16 MFRS 116 is equivalent to IAS 16 Property, Plant and Equipment as issued and amended by the IASB, including the effective and issuance dates. Entities that comply with MFRS 116 willsimultaneously be in compliance with IAS 16.563MFRS 116IntroductionIN1 International Accounting Standard 16 Property, Plant and Equipment (IAS 16) replaces IAS 16 Property, Plant and Equipment (revised in 1998), and should be applied for annual periods beginning on or after 1 January 2005. in front application is encouraged. The Standard also replaces the following Interpretations SIC-6 Costs of Modifying alive Softw atomic number 18 SIC-14 Property, Plant and EquipmentCompensation for the Impairment or Loss of Items SIC-23 Property, Plant and EquipmentMajor Inspection or Overhaul Costs.IASBs reasons for revising IAS 16IN2 The International Accounting Standards Board developed this revised IAS 16 as part of its project on Improvements to International Accounting Standards. The project was chthonictaken in the light of queries and criticisms summation in relation to the Standards by securities regulators, professional accountants and other disported parties. The objectives of the project were to reduce or eliminate alternatives, redundancies and conflicts within the Standards, to deal with some convergence issues and to hold back other improvements. For IAS 16 the IASBs main objective was a limited revision to provide additional guidanc e and clarification on selected matters. The IASB did not reckon the fundamental approach to the accounting for property, arrange and equipment contained in IAS 16.IN3The main changes of IAS 16IN4 The main changes from the previous version of IAS 16 argon described below.ScopeIN5 This Standard clarifies that an entity is required to apply the principles of this Standard to power points of property, nominate and equipment utilise to develop or maintain (a) biological summations and (b) mineral rights and mineral reserves such as oil, indispensable go down on and equivalent non-regenerative resources.Recognition subsequent costsIN6 An entity evaluates under the general perception principle all property, shew and equipment costs at the time they are incurred. Those costs include costs incurred initially to study or construct an particular proposition of property, lay down and equipment and costs incurred subsequently to add to, replace part of, or service an head. The previous version of IAS 16 contained two intelligence principles. An entity applied the second information principle to subsequent costs. 564IFRS rearMFRS 116Measurement at recognition summation dismantlement, removal and restoration costs IN7 The cost of an head of property, ingraft and equipment includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of put in the power point. Its cost also includes the costs of its dismantlement, removal or restoration, the obligation for which an entity incurs as a consequence of using the item during a particular period for purposes other than to produce inventories during that period. The previous version of IAS 16 include within its scope alone the costs incurred as a consequence of installing the item.Measurement at recognition plus exchange transactionsIN8 An entity is required to measure an item of property, plant and equipment acquired in exchange for a non-mone tary addition or additions, or a combination of monetary and non-monetary summations, at bazar lever unless the exchangetransaction lacks commercial substance. downstairs the previous version of IAS 16, an entity measured such an acquired plus at fair encourage unless the exchanged summations were similar.Measurement after recognition critical review modelIN9 If fair protect so-and-so be measured faithfully, an entity whitethorn poke out all items of property, plant and equipment of a cast at a revalued criterion, which is the fair value of the items at the date of the revaluation less any subsequent salt away depreciation and salt away impairment overtakinges. Under the previous version of IAS 16, exercise of revalued gets did not depend on whether fair values were reliably measurable.Depreciation whole of measureIN10 An entity is required to determine the depreciation charge separately for each substantive part of an item of property, plant and equipment. The previous version of IAS 16 did not as clearly set out this requirement.Depreciation depreciable arriveIN11 An entity is required to measure the counterweight value of an item of property, plant and equipment as the derive it regards it would take in currently for the asset if the asset were already of the age and in the direct expect at the end of its helpful life. The previous version of IAS 16 did not specify whether the residual value was to be this touchstone of money or the kernel, inclusive of the effects of inflation, that an entity anticipate to receive in the future on the assets actual retirement date.Depreciation depreciation periodIN12 An entity is required to begin depreciating an item of property, plant and equipment when it is usable for subroutine and to continue depreciating it until it IFRS rump565MFRS 116 is decertifyd, plain if during that period the item is idle. The previous version of IAS 16 did not specify when depreciation of an item began a nd checker that an entity should cease depreciating an item that it had retired from combat-ready exercising and was holding for disposal.Derecognition derecognition dateIN13 An entity is required to derecognise the carrying amount of an item of property, plant and equipment that it disposes of on the date the criteria for the sale of goods in IAS 18 Revenue would be met. The previous version of IAS 16 did not require an entity to use those criteria to determine the date on which it de treasure the carrying amount of a disposed-of item of property, plant and equipment. An entity is required to derecognise the carrying amount of a part of an item of property, plant and equipment if that part has been replaced and the entity has include the cost of the heterotaxy in the carrying amount of the item. The previous version of IAS 16 did not extend its derecognition principle to such parts rather, its recognition principle for subsequent expenditures effectively precluded the cost of a replacement from being included in the carrying amount of the item.IN14Derecognition gain classificationIN15 An entity cannot classify as revenue a gain it realises on the disposal of an item of property, plant and equipment. The previous version of IAS 16 did not contain this provision.566IFRS insane asylumMFRS 116Malaysian Financial Reporting Standard 116 Property, Plant and EquipmentObjective1 The objective of this Standard is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can discern information about an entitys investment in its property, plant and equipment and the changes in such investment. The principal issues in accounting for property, plant and equipment are the recognition of the assets, the determination of their carrying amounts and the depreciation charges and impairment losses to be recognised in relation to them.Scope2 This Standard shall be applied in accounting for property, plant and equipment except when another Standard requires or permits a different accounting treatment. This Standard does not apply to (a) property, plant and equipment classified as held for sale in conformity with MFRS 5 Non-current Assets Held for Sale and Discontinued Operations3(b) biological assets related to agricultural activity (see MFRS 141 Agriculture) (c) the recognition and measurement of exploration and evaluation assets (see MFRS 6 Exploration for and Evaluation of Mineral Resources) or(d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources. However, this Standard applies to property, plant and equipment employ to develop or maintain the assets described in (b)(d). 4 Other Standards whitethorn require recognition of an item of property, plant and equipment based on an approach different from that in this Standard.For example, MFRS 117 Leases requires an entity to evaluate its recognition of an item of look atd property, plant and equip ment on the basis of the transfer of risks and rewards. However, in such cases other aspects of the accounting treatment for these assets, including depreciation, are prescribed by this Standard. An entity using the cost model for investment property in union with MFRS cxl Investment Property shall use the cost model in this Standard.5Definitions6 The following terms are used in this Standard with the meanings specified IFRS Foundation567MFRS 116 Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment losses. Cost is the amount of money or cash equivalents paid or the fair value of the other consideration disposed to acquire an asset at the time of its acquisition or grammatical construction or, where applicable, the amount attributed to that asset when initially recognised in unanimity with the specific requirements of other MFRSs, eg MFRS 2 Share-based Payment. Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Entity-specific value is the present value of the cash flows an entity expects to arise from the chronic use of an asset and from its disposal at the end of its useful life or expects to incur when settling a liability.Fair value is the amount for which an asset could be exchanged between knowledgeable, willing parties in an arms length transaction. An impairment loss is the amount by which the carrying amount of an asset exceeds its recoverable amount. Property, plant and equipment are tangible items that (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and (b) are expected to be used during more than one period. Recoverable amount is the higher of an assets fair value less costs to sell and its value in use. The residual value of an asse t is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life. Useful life is (a) the period over which an asset is expected to be available for use by an entityor (b) the number of production or similar units expected to be obtained from the asset by an entity.Recognition7 The cost of an item of property, plant and equipment shall be recognised as an asset if, and notwithstanding if (a) it is probable that future stintingal benefits associated with the item will flow to the entity and (b) the cost of the item can be measured reliably. 568IFRS FoundationMFRS 116 8 Spare parts and servicing equipment are usually carried as inventory and recognised in hit or loss as consumed. However, study spare parts and stand-by equipment destine as property, plant and equipment when an entity expects to use them during more than one period. Similarly, if the spare parts and servicing equipment can be used only in connection with an item of property, plant and equipment, they are accounted for as property, plant and equipment.This Standard does not prescribe the unit of measure for recognition, ie what constitutes an item of property, plant and equipment. Thus, judgement is required in applying the recognition criteria to an entitys specific circumstances. It may be appropriate to aggregate individually insignificant items, such as moulds, tools and dies, and to apply the criteria to the aggregate value. An entity evaluates under this recognition principle all its property, plant and equipment costs at the time they are incurred. These costs include costs incurred initially to acquire or construct an item of property, plant and equipment and costs incurred subsequently to add to, replace part of, or service it.910Initial costs11 Items of property, plant and equipment may be acquired for safety or e nvironmental reasons. The acquisition of such property, plant and equipment, although not right away increasing the future economic benefits of any particular live item of property, plant and equipment, may be necessary for an entity to obtain the future economic benefits from its other assets. Such items of property, plant and equipment qualify for recognition as assets because they enable an entity to derive future economic benefits from related assets in excess of what could be derived had those items not been acquired. For example, a chemical manufacturer may install new chemical handling processes to comply with environmental requirements for the production and storage of dangerous chemicals related plant enhancements are recognised as an asset because without them the entity is unable to manufacture and sell chemicals. However, the resulting carrying amount of such an asset and related assets is reviewed for impairment in symmetry with MFRS 136 Impairment of Assets.Subseque nt costs12 Under the recognition principle in paragraph 7, an entity does not recognise in the carrying amount of an item of property, plant and equipment the costs of the day-to-day servicing of the item. Rather, these costs are recognised in profit or loss as incurred. Costs of day-to-day servicing are primarily the costs of labour and consumables, and may include the cost of small parts. The purpose of these expenditures is oft described as for the repairs and maintenance of the item of property, plant and equipment. Parts of some items of property, plant and equipment may require replacement at regular intervals. For example, a furnace may require relining 13IFRS Foundation569MFRS 116 after a specified number of hours of use, or aircraft interiors such as lay and galleys may require replacement several times during thelife of the airframe. Items of property, plant and equipment may also be acquired to make a less frequently repeat replacement, such as replacing the interior w alls of a building, or to make a nonrecurring replacement. Under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of replacing part of such an item when that cost is incurred if the recognition criteria are met. The carrying amount of those parts that are replaced is derecognised in accordance with the derecognition provisions of this Standard (see paragraphs 6772). 14 A condition of continuing to operate an item of property, plant and equipment (for example, an aircraft) may be performing regular major(ip) critical reviews for faults no matter of whether parts of the item are replaced.When each major inspection is performed, its cost is recognised in the carrying amount of the item of property, plant and equipment as a replacement if the recognition criteria are satisfied. Any remaining carrying amount of the cost of the previous inspection (as distinct from physical parts) is derecognised. This occurs regardless of whether the cost of the previous inspection was identified in the transaction in which the item was acquired or constructed. If necessary, the estimated cost of a future similar inspection may be used as an indication of what the cost of the existing inspection component was when the item was acquired or constructed.Measurement at recognition15 An item of property, plant and equipment that qualifies for recognition as an asset shall be measured at its cost.Elements of cost16 The cost of an item of property, plant and equipment comprises (a) its purchase set, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. (c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, theobligat ion for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period.17Examples of directly attributable costs are (a) costs of employee benefits (as defined in MFRS 119 Employee Benefits) arising directly from the construction or acquisition of the item of property, plant and equipment570IFRS FoundationMFRS 116 (b) costs of site preparation (c) initial delivery and handling costs(d) installation and hookup costs (e) costs of testing whether the asset is functioning properly, after deducting the net proceeds from selling any items produced while bringing the asset to that location and condition (such as samples produced when testing equipment) and professional fees.(f) 18An entity applies MFRS 102 Inventories to the costs of obligations for dismantling, removing and restoring the site on which an item is located that are incurred during a particular pe riod as a consequence of having used the item to produce inventories during that period. The obligations for costs accounted for in accordance with MFRS 102 or MFRS 116 are recognised and measured in accordance with MFRS 137 Provisions, dependant upon(p) Liabilities and Contingent Assets. Examples of costs that are not costs of an item of property, plant and equipment are (a) costs of opening a new facility19(b) costs of introducing a new product or service (including costs of advertising and promotional activities) (c) costs of conducting business in a new location or with a new class of customer (including costs of staff training) and(d) administration and other general overhead costs. 20 Recognition of costs in the carrying amount of an item of property, plant and equipment ceases when the item is in the location and condition necessary for it to be capable of operating in the manner intended by management. Therefore, costs incurred in using or redeploying an item are not includ ed in the carrying amount of that item. For example, the following costs are not included in the carrying amount of an item of property, plant and equipment (a) costs incurred while an item capable of operating in the manner intended by management has yet to be brought into use or is operated at less than full capacity(b) initial operating losses, such as those incurred while demand for the items output builds up and (c) 21 costs of relocating or reorganising part or all of an entitys operations.Some operations occur in connection with the construction or information of an item of property, plant and equipment, but are not necessary to bring the item to the location and condition necessary for it to be capable of operating in the manner intended by management. These sequential operations may occur before or during the construction or development activities. For example, income may be realize through using a building site as a car park until construction starts. Because incidental operations are not IFRS Foundation571MFRS 116 necessary to bring an item to the location and condition necessaryfor it to be capable of operating in the manner intended by management, the income and related expenses of incidental operations are recognised in profit or loss and included in their respective classifications of income and expense. 22 The cost of a self-constructed asset is stubborn using the same principles as for an acquired asset. If an entity makes similar assets for sale in the normal course of business, the cost of the asset is usually the same as the cost of constructing an asset for sale (see MFRS 102). Therefore, any internal profits are eliminated in arriving at such costs. Similarly, the cost of abnormal amounts of wasted material, labour, or other resources incurred in self-constructing an asset is not included in the cost of the asset. MFRS 123 Borrowing Costs establishes criteria for the recognition of interest as a component of the carrying amount of a self-constructed item of property, plant and equipment.Measurement of cost23 The cost of an item of property, plant and equipment is the cash price equivalent at the recognition date. If hire is deferred beyond normal address terms, the difference between the cash price equivalent and the total payment is recognised as interest over the period of credit unless such interest is capitalised in accordance with MFRS 123. One or more items of property, plant and equipment may be acquired in exchange for a non-monetary asset or assets, or a combination of monetary and non-monetary assets. The following discussion refers simply to an exchange of one non-monetary asset for another, but it also applies to all exchanges described in the preceding sentence.The cost of such an item of property, plant and equipment is measured at fair value unless (a) the exchange transaction lacks commercial substance or (b) the fair value of neither the asset received nor the asset given up is reliably measu rable. The acquired item is measured in this way even if an entity cannot immediately derecognise the asset given up. If the acquired item is not measured at fair value, its cost is measured at the carrying amount of the asset given up. An entity determines whether an exchange transaction has commercial substance by considering the extent to which its future cash flows are expected to change as a result of the transaction. An exchange transaction has commercial substance if (a) the strain (risk, timing and amount) of the cash flows of the assetreceived differs from the configuration of the cash flows of the asset transferred or2425(b) the entity-specific value of the portion of the entitys operations touch by the transaction changes as a result of the exchange and (c) the difference in (a) or (b) is significant relative to the fair value of the assets exchanged.For the purpose of find whether an exchange transaction has commercial substance, the entity-specific value of the porti on of the entitys 572 IFRS FoundationMFRS 116 operations affected by the transaction shall reflect post-tax cash flows. The result of these analyses may be clear without an entity having to perform detailed calculations. 26 The fair value of an asset for which comparable market transactions do not exist is reliably measurable if (a) the variability in the range of reasonable fair value estimates is not significant for that asset or (b) the probabilities of the various estimates within the range can be reasonably assessed and used in estimating fair value. If an entity is able to determine reliably the fair value of either the asset received or the asset given up, then the fair value of the asset given up is used to measure the cost of the asset received unless the fair value of the asset received is more clearly evident. The cost of an item of property, plant and equipment held by a lessee under a finance lease is hardened in accordance with MFRS 117. The carrying amount of an item of property, plant and equipment may be reduced by government grants in accordance with MFRS 120 Accounting for governing Grants and Disclosure of Government Assistance.27 28Measurement after recognition29 An entity shall choose either the cost model in paragraph 30 or the revaluation model in paragraph 31 as its accounting policy and shall apply that policy to an entire class of property, plant and equipment.Cost model30 After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation and any accumulated impairment losses.Revaluation model31 After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations shall be made with sufficient regularity to ensure that the carryin g amount does not differ materially from that which would be determined using fair value at the end of the reporting period. The fair value of land and buildings is usually determined from market-based evidence by appraisal that is normally undertaken by professionally able valuers. The fair value of items of plant and equipment is usually their market value determined by appraisal. If there is no market-based evidence of fair value because of the specialised character of the item of property, plant and equipment and the item is rarely3233IFRS Foundation573MFRS 116 sold, except as part of a continuing business, an entity may need to estimate fair value using an income or a deprecated replacement cost approach. 34 The frequency of revaluations depends upon the changes in fair values of the items of property, plant and equipment being revalued. When the fair value of a revalued asset differs materially from its carrying amount, a further revaluation is required. Some items of proper ty, plant and equipment experience significant and volatile changes in fair value, thence necessitating annual revaluation.Such frequent revaluations are unnecessary for items of property, plant and equipment with only insignificant changes in fair value. Instead, it may be necessary to revalue the item only every three or five years. When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of the revaluation is treated in one of the following ways (a) restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount. This method is often used when an asset is revalued by means of applying an index to determine its carp atd replacement cost.35(b) eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset. This method is often used for buildings. The amount of the adjustment a rising on the restatement or elimination of accumulated depreciation forms part of the increase or decrease in carrying amount that is accounted for in accordance with paragraphs 39 and 40. 36 If an item of property, plant and equipment is revalued, the entire class of property, plant and equipment to which that asset belongs shall be revalued. A class of property, plant and equipment is a grouping of assets of a similar nature and use in an entitys operations. The following are examples of separate classes (a) land37(b) land and buildings (c) machinery(d) ships (e) (f) aircraft get vehicles(g) furniture and fixtures and (h) office equipment.574IFRS FoundationMFRS 116 38 The items within a class of property, plant and equipment are revalued simultaneously to avoid selective revaluation of assets and the reporting of amounts in the financial statements that are a mixture of costs and values as at different dates. However, a class of assets may be revalued on a rolling basis provided revaluation of the class of assets is completed within a short period and provided the revaluations are kept up to date. If an assets carrying amount is increased as a result of a revaluation, the increase shall be recognised in other comprehensive income and accumulated in equity under the heading of revaluation surplus. However, the increase shall be recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. If an assets carrying amount is decreased as a result of a revaluation, the decrease shall be recognised in profit or loss.However, the decrease shall be recognised in other comprehensive income to the extent of any credit balance existing in the revaluation surplus in respect of that asset. The decrease recognised in other comprehensive income reduces the amount accumulated in equity under the heading of revaluation surplus. The revaluation surplus included in equity in respect of an item of p roperty, plant and equipment may be transferred directly to retain earnings when the asset is derecognised. This may involve transferring the whole of the surplus when the asset is retired or disposed of. However, some of the surplus may be transferred as the asset is used by an entity. In such a case, the amount of the surplus transferred would be the difference between depreciation based on the revalued carrying amount of the asset anddepreciation based on the assets original cost. Transfers from revaluation surplus to retained earnings are not made through profit or loss. The effects of taxes on income, if any, resulting from the revaluation of property, plant and equipment are recognised and partd in accordance with MFRS 112 Income Taxes.39404142Depreciation43 Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item shall be depreciated separately. An entity allocates the amount initially recognised in resp ect of an item of property, plant and equipment to its significant parts and depreciates separately each such part. For example, it may be appropriate to depreciate separately the airframe and engines of an aircraft, whether owned or subject to a finance lease. Similarly, if an entity acquires property, plant and equipment subject to an operating lease in which it is the lessor, it may be appropriate to depreciate separately amounts reflected in the cost of that item that are attributable to favourable or unfavourable lease terms relative to market terms.44IFRS Foundation575MFRS 116 45 A significant part of an item of property, plant and equipment may have a useful life and a depreciation method that are the same as the useful life and the depreciation method of another significant part of that same item. Such parts may be sort out in determining the depreciation charge. To the extent that an entity depreciates separately some parts of an item of property, plant and equipment, it a lso depreciates separately the remainder of the item. The remainder consists of the parts of the item that are individually not significant. If an entity has varying expectations for these parts, approximation techniques may be necessary to depreciate the remainder in a manner that faithfully represents the expending pattern and/or useful life of its parts. An entity may choose to depreciate separately the parts of an item that do not have a cost that is significant in relation to the total cost of the item. The depreciation charge for each period shall be recognised in profit or loss unless it is included in the carrying amount of another asset.The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciatio n of manufacturing plant and equipment is included in the costs of conversion of inventories (see MFRS 102). Similarly, depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with MFRS 138 Intangible Assets. Depreciable amount and depreciation period 50 51 The depreciable amount of an asset shall be allocated on a systematic basis over its useful life.The residual value and the useful life of an asset shall be reviewed at least at each financial year-end and, if expectations differ from previous estimates, the change(s) shall be accounted for as a change in an accounting estimate in accordance with MFRS 108 Accounting Policies, Changes in Accounting Estimates and Errors. Depreciation is recognised even if the fair value of the asset exceeds its carrying amount, as long as the assets residual value does not exceed its carrying amount. Repair and maintenance of an asset do not negate the need to depreciate it. The depreciable amount of an asset is determined after deducting its residual value. In practice, the residual value of an asset is ofteninsignificant and therefore immaterial in the calculation of the depreciable amount. The residual value of an asset may increase to an amount equal to or greater than the assets carrying amount. If it does, the assets depreciation charge is4647 48 49525354576IFRS FoundationMFRS 116 zero unless and until its residual value subsequently decreases to an amount below the assets carrying amount. 55 Depreciation of an asset begins when it is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation of an asset ceases at the primitively of the date that the asset is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with MFRS 5 and the date that the asset is derecognised. Therefore, depreciation does not cease when the asset becomes idle or is retired from active use unless the asset is fully depreciated.However, under physical exercise methods of depreciation the depreciation charge can be zero while there is no production. The future economic benefits embodied in an asset are consumed by an entity principally through its use. However, other factors, such as technical or commercial obsolescence and wear and tear while an asset remains idle, often result inthe diminution of the economic benefits that might have been obtained from the asset. Consequently, all the following factors are considered in determining the useful life of an asset (a) expected usage of the asset. Usage is assessed by reference to the assets expected capacity or physical output.56(b) expected physical wear and tear, which depends on operational factors such as the number of shifts for which the asset is to be used and the repair and maintenance programme, and the care and maint enance of the asset while idle. (c) technical or commercial obsolescence arising from changes or improvements in production, or from a change in the market demand for the product or service output of the asset.(d) legal or similar limits on the use of the asset, such as the expiry dates of related leases. 57 The useful life of an asset is defined in terms of the assets expected utility to the entity. The asset management policy of the entity may involve the disposal of assets after a specified time or after consumption of a specified proportion of the future economic benefits embodied in the asset. Therefore, the useful life of an asset may be shorter than its economic life. The inclination of the useful life of the asset is a matter of judgement based on the experience of the entity with similar assets.Land and buildings are separable assets and are accounted for separately, even when they are acquired together. With some exceptions, such as quarries and sites used for landfill, l and has an unlimited useful life and therefore is not depreciated. Buildings have a limited useful life and therefore are depreciable assets. An increase in the value of the land on which a building stands does not affect the determination of the depreciable amount of the building. If the cost of land includes the costs of site dismantlement, removal and restoration, that portion of the land asset is depreciated over the period of benefits obtained by incurring those costs. In some cases, the land itself may5859IFRS Foundation577MFRS 116 have a limited useful life, in which case it is depreciated in a manner that reflects the benefits to be derived from it. Depreciation method 60 61 The depreciation method used shall reflect the pattern in which the assets future economic benefits are expected to be consumed by the entity. The depreciation method applied to an asset shall be reviewed at least at each financial year-end and, if there has been a significant change in the expected patt ern of consumption of the future economic benefits embodied in the asset, the method shall be changed to reflect the changed pattern. Such a change shall be accounted for as a change in an accounting estimate in accordance with MFRS 108. A variety of depreciation methods can be used to allocate the depreciable amount of an asset on a systematic basis over its useful life.These methods include the straight-line method, the diminishing balance method and the units of production method. Straight-line depreciation results in a constant charge over the useful life if the assets residual value does not change. The diminishing balance method results in a decreasing charge over the useful life. The units of production method results in a charge based on the expected use or output. The entity selects the method that most closely reflects the expected pattern of consumption of the future economic benefits embodied in the asset. That method is applied consistently from period to period unless there is a change in the expected pattern of consumption of those future economic benefits.62Impairment63 To determine whether an item of property, plant and equipment is impaired, an entity applies MFRS 136 Impairment of Assets. That Standard explains how an entity reviews the carrying amount of its assets, how it determines the recoverable amount of an asset, and when it recognises, or reverses the recognition of, an impairment loss. Deleted by IASB64Compensation for impairment65 Compensation from third parties for items of property, plant and equipment that were impaired, woolly or given up shall be included in profit or loss when the compensation becomes receivable. Impairments or losses of items of property, plant and equipment, related claims for or payments of compensation from third parties and any subsequent purchase or construction of replacement assets are separate economic events and are accounted for separately as follows (a) impairments of items of property, plant and equipment are recognised in accordance with MFRS 13666578IFRS FoundationMFRS 116 (b) derecognition of items of property, plant and equipment retired or disposed of is determined in accordance with this Standard (c) compensation from third parties for items of property, plant and equipment that were impaired, lost or given up is included in determining profit or loss when it becomes receivable and(d) the cost of items of property, plant and equipment restored, purchased or constructed as replacements is determined in accordance with this Standard.Derecognition67 The carrying amount of an item of property, plant and equipment shall be derecognised (a) on disposal or (b) when no future economic benefits are expected from its use or disposal. 68 The gain or loss arising from the derecognition of an item of property, plant and equipment shall be included in profit or loss when the item is derecognised (unless MFRS 117 requires otherwise on a sale and leaseback). Gains shall not be class ified as revenue. However, an entity that, in the course of its ordinary activities, routinely sells items of property, plant and equipment that it has held for rental to others shall transfer such assets to inventories at their carrying amount when they cease to be rented and become held for sale. The proceeds from the sale of such assets shall be recognised as revenue in accordance with MFRS 118 Revenue. MFRS 5 does not apply when assets that are held for sale in the ordinary course of business are transferred to inventories.The disposal of an item of property, plant and equipment may occur in a variety of ways (eg by sale, by entering into a finance lease or by donation). In determining the date of disposal of an item, an entity applies the criteria in MFRS 118 for recognising revenue from the sale of goods. MFRS 117 applies to disposal by a sale and leaseback. If, under the recognition principle in paragraph 7, an entity recognises in the carrying amount of an item of property, plant and equipment the cost of a replacement for part of the item, then it derecognises the carrying amount of the replaced part regardless of whether the replaced part had been depreciated separately. If it is not practicable for an entity to determine the carrying amount of the replaced part, it may use the cost of the replacement as an indication of what the cost of the replaced part was at the time it was acquired or constructed. The gain or loss arising from the derecognition of an item of property, plant and equipment shall be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.68A697071IFRS Foundation579MFRS 116 72 The consideration receivable on disposal of an item of property, plant and equipment is recognised initially at its fair value. If payment for the item is deferred, the consideration received is recognised initially at the cash price equivalent. The difference between the nominal amount of the consideration a nd the cash price equivalent is recognised as interest revenue in accordance with MFRS 118 reflecting the effective yield on the receivable.Disclosure73 The financial statements shall observe, for each class of property, plant and equipment (a) the measurement bases used for determining the gross carrying amount (b) the depreciation methods used (c) the useful lives or the depreciation rates used(d) the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period and (e) a reconciliation of the carrying amount at the beginning and end of the period showing (i) (ii) additions assets classified as held for sale or included in a disposal group classified as held for sale in accordance with MFRS 5 and other disposals acquisitions through business combinations increases or decreases resulting from revaluations under paragraphs 31, 39 and 40 and from impairment losses recognised or reverse in other comprehe nsive income in accordance with MFRS 136 impairment losses recognised in profit or loss in accordance with MFRS 136 impairment losses reversed in profit or loss in accordance with MFRS 136(iii) (iv)(v) (vi)(vii) depreciation (viii) the net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity and (ix) other changes.580IFRS FoundationMFRS 116 74 The financial statements shall also disclose (a) the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities (b) the amount of expenditures recognised in the carrying amount of an item of property, plant and equipment in the course of its construction (c) the amount of contractual commitments for the acquisition of property, plant and equipment and(d) if it is not disclosed separately in th e statement of comprehensive income, the amount of compensation from third parties for items of property, plant and equipment that were impaired, lost or given up that is included in profit or loss. 75 Selection of the depreciation method and estimation of the useful life of assets are matters of judgement. Therefore, disclosure of the methods adopted and the estimated useful lives or depreciation rates provides users of financial statements with information that allows them to review the policies selected by management and enables comparisons to be made with other entities. For similar reasons, it is necessary to disclose (a) depreciation, whether recognised in profit or loss or as a part of the cost of other assets, during a period and(b) accumulated depreciation at the end of the period. 76 In accordance with MFRS 108 an entity discloses the nature and effect of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in subsequ ent periods. For property, plant and equipment, such disclosure may arise from changes in estimates with respect to (a) residual values(b) the estimated costs of dismantling, removing or restoring items of property, plant and equipment (c) useful lives and(d) depreciation methods. 77 If items of property, plant and equipment are stated at revalued amounts, the following shall be disclosed (a) the effective date of the revaluation (b) whether an independent valuer was involved (c) the methods and significant assumptions applied in estimating the items fair values(d) the extent to which the items fair values were determined directly by reference to observable prices in an active market or recent market transactions on arms length terms or were estimated using other valuation techniques IFRS Foundation581MFRS 116 (e) for each revalued class of property, plant and equipment, the carrying amount that would have been recognised had the assets been carried under the cost model and the reva luation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.(f) 78In accordance with MFRS 136 an entity discloses information on impaired property, plant and equipment in addition to the information required byparagraph 73(e)(iv)(vi). Users of financial statements may also find the following information relevant to their needs (a) the carrying amount of temporarily idle property, plant and equipment79(b) the gross carrying amount of any fully depreciated property, plant and equipment that is still in use (c) the carrying amount of property, plant and equipment retired from active use and not classified as held for sale in accordance with MFRS 5 and(d) when the cost model is used, the fair value of property, plant and equipment when this is materially different from the carrying amount. Therefore, entities are encouraged to disclose these amounts.Transitional provisions80 The requirements of paragraphs 2426 regarding t he initial measurement of an item of property, plant and equipment acquired in an exchange of assets transaction shall be applied prospectively only to future transactions.Effective date81 An entity shall apply this Standard for annual periods beginning on or after 1 January 2005. Earlier application is encouraged. If an entity applies this Standard for a period beginning before 1 January 2005, it shall disclose that fact. An entity shall apply the amendments in paragraph 3 for annual periods beginning on or after 1 January 2006. If an entity applies MFRS 6 for an earlier period, those amendments shall be applied for that earlier period. MFRS 101 Presentation of Financial Statements (IAS 1 Presentation of Financial Statements as revised by IASB in 2007) amended the terminology used throughout MFRSs. In addition it amended paragraphs 39, 40 and 73(e)(iv). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies MFRS 101 (IAS 1 revised by IASB in 2007) for an earlier period, the amendments shall be applied for that earlier period.81A81B582IFRS FoundationMFRS 116 81C MFRS 3 transaction Combinations (IFRS 3 Business Combinations as revised by IASB in 2008) amended paragraph 44. An entity shall apply that amendment for annual periods beginning on or after 1 July 2009. If an entity applies MFRS 3 (IFRS 3 revised by IASB in 2008) for an earlier period, the amendment shall also be applied for that earlier period. Paragraphs 6 and 69 were amended and paragraph 68A was added by Improvements to MFRSs (Improvements to IFRSs issued by IASB in whitethorn 2008). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. Earlier application is permitted.If an entity applies the amendments for an earlier period it shall disclose that fact and at the same time apply the related amendments to MFRS 107 Statement of Cash Flows. Paragraph 5 was amended by Improvements to MFRSs (Improve ments to IFRSs issued by IASB in May 2008). An entity shall apply that amendment prospectively for annual periods beginning on or after 1 January 2009. Earlier application is permitted if an entity also applies the amendments to paragraphs 8, 9, 22, 48, 53, 53A, 53B, 54, 57 and 85B of MFRS 140 at the same time. If an entity applies the amendment for an earlier period it shall disclose that fact.81D81EWithdrawal of other pronouncements82 83 Deleted by MASB Deleted by MASBIFRS Foundation583MFRS 116Deleted IAS 16 textDeleted IAS 16 text is produced for information only and does not form part of MFRS 116. Paragraph 82 This Standard supersedes IAS 16 Property, Plant and Equipment (revised in 1998). Paragraph 83 This Standard supersedes the following Interpretations (a) SIC-6 Costs of Modifying quick Software(b) SIC-14 Property, Plant and EquipmentCompensation for the Impairment or Loss of Items and (c) SIC-23 Property, Plant and EquipmentMajor Inspection or Overhaul Costs.584IFRS Founda tion