Assume the responsibility of the director of Environmental Protection Essay

Accept the accountability of the executive of Environmental Protection Agency (EPA). Rundown the most significant activities for managing - Essay Example As indicated by the Think Quest Library (2011), â€Å"Eutrophication is the circumstance wherein abundance composts are being washed into the streams making the water contain extreme measures of nutrients.† To check this, there ought to be improved instruction among ranchers to turn to the utilization of natural cultivating. In natural faming no counterfeit composts are applied to the dirt. Next, there ought to be a cognizant exertion to decorating our sea shores. As much as possible have extra advantages of improving the travel industry and advancing diversion, it would likewise guarantee that the water bodies around the sea shores are spotless. At long last, there ought to be guidelines to guarantee that industrialists who channel their fluid and strong waste to water bodies however set up reusing innovations that will guarantee that waste delivered are reused for use as opposed to tossing them into water bodies. Managing air contamination The principal activity to manage ai r contamination would be focused on mechanical contamination as these records for the more awful instances of air contamination.

How to Create Social Awareness Essay Topics

How to Create Social Awareness Essay TopicsHave you ever wondered why social awareness essay topics are so popular? It is mainly because many students and teachers find it interesting to read and understand the ideas behind the essay. Social awareness essay topics help students deal with difficult issues which they would otherwise face in school. This can help them to become more focused in class, learn better strategies to tackle difficult subjects, and more importantly increase their chances of passing.However, before deciding on social awareness essay topics, you need to ask yourself some questions. Make sure that the topic you choose fits into your strengths and weaknesses. If it doesn't, then it's better to make a list of the aspects that you find hard to tackle in a subject and then find a way to get them out of your head.It can be difficult to come up with a topic when you have a lot of different choices available to you, but the best way to look for good ideas for social awar eness essay topics is to research. Take a look at other students' essays that they have written before. This will give you a good idea of what kinds of topics they would like to cover. Also, take a look at current events in the news and see if there are certain issues that are being faced by people every day. You can always add in an event like this to help make your essay more interesting.Of course, you should also consider current events as an integral part of the overall topic of your essay. When writing about current events, you want to give a reason why people are reacting the way they are to the issues in the news, rather than simply trying to write about the current events themselves.Something else to keep in mind when writing about current events is that most students are often too preoccupied with current events to actually sit down and think about what they are going to write about. They tend to write whatever comes to mind and if you're lucky, you might even strike gold.O nce you've found topics that interest you, then it's time to come up with an outline for your essay topics. Start with the basics first, and then work on getting the ideas flowing. Don't worry if you're having trouble coming up with an idea; just take a break and look for ideas.Once you've finally got an idea, you should take a look at your facts and figure out if you really need to use it or not. You might want to change the information or add some other things to it, depending on the situation. Then, make a list of the pros and cons of each idea and use it as a guide for the next part of the essay.There are a lot of ways you can go about creating social awareness essay topics. Just remember that it all starts with you, so be sure to take some time to find topics that you love and start writing.

Informative Speech on Leukemia Essay

Expectation, forswearing, outrage, dread, and stress are words that strike a chord when we think about the word disease. Disease is a word we never need to hear. I’m sure eventually in your life, everybody in here knows somebody who has been influenced by malignancy. On September nineteenth of this current year, not by any means a month back, I did perhaps the hardest thing I was ever looked to do†¦ I went to one of my best friend’s burial service. Kali experienced Leukemia since the youthful age of 10 and faced her conflict until the age of 24. This subject is so dear to my heart since it was not until after she died that I discovered precisely what she experienced. So today, I might want to illuminate you about Leukemia’s side effects, medicines, and who can be influenced by it. All in all, what precisely is Leukemia and what are a few manifestations to know about? Leukemia is portrayed by an expansion of irregular white cells in the blood and bone marrow. In lamer terms, â€Å"Cancer of the blood cells.† If you have Leukemia, the primary thing influenced are your white platelets that battle diseases. In the event that you have Leukemia, your white platelet check turns out to be nearly non-existent making it incredibly hard to battle any contamination. A straightforward virus would feel like pneumonia to a Leukemia understanding. Kali disclosed to me that her resistant framework was equivalent to a multi month old infant. Notwithstanding your white platelets, your red platelets are likewise influenced. Red platelets help convey oxygen from your lungs all through your whole body. On the off chance that you need red platelets, you will in all probability experience brevity of breath. This clarifies why now and again Kali would talk gradually so as to regain some composure. Ultimately, your platelets are influenced. Platelets help control draining and wounding on the body. At the point when influenced you are bound to encounter over the top draining and effectively wounded. At the point when the oncologist, a specialist that has practical experience in malignancy, suspects that you have disease the person in question will scrutinize your indications. Basic side effects incorporate fever, pallor of the skin, weakness, torment in the bone and joints, weight reduction, uneasiness in the stomach area, and night sweats. Moreover, the oncologist will play out a bone marrow biopsy. On the off chance that the patient isn't taken care of, this method can be amazingly agonizing. They take a 12 inch needle, stick it into your hip, and concentrate the bone marrow. The bone marrow is then tried to decide whether you have Leukemia and what kind of treatment is best for you. This carries me to my next point. Medicinenet states there are three significant kinds of treatment: Chemotherapy,â steroid treatment, and immature microorganism transplant. With the immature microorganism transplant, specialists utilize high measurements of chemotherapy and essentially evacuate your whole resistant framework and supplant it with somebody else’s. This individual can be a related or disconnected giver. On the off chance that it is a related giver, this individual is typically somebody near the patient, for example, a parent, kin, or close family member. Kali was given the foundational microorganism transplant and had fresh blood in her body. She educated me that her youth antibody shots were no longer in her circulatory system and she was unable to get them again in light of the fact that they could neutralize her in a negative manner kind of putting her in a difficult situation. Like Kali, when a patients transplant is finished, they are given loads of medication to help bolster the body and agony in order to precede with an ordinary life. This carries me to my last point. It is safe to say that you are in danger? Would you be able to be influenced? As per the Leukemia and Lymphoma society, roughly at regular intervals somebody in the United States is determined to have a blood disease and around at regular intervals somebody kicks the bucket from a blood malignancy. There were an expected 310,000 individuals living with or abating from Leukemia in the United States. In this year alone, about 52,000 individuals were analyzed and 24,000 are required to kick the bucket 14,000 guys and 10,000 females. While there is no realized approaches to forestall Leukemia, the National Cancer Institute expresses that creating Leukemia increments with a few factors, for example, smoking cigarettes and air contamination. For what reason should this be significant and pertinent to you? As indicated by the Washington Post, Louisiana has been given the name â€Å"Cancer Alley† as a result of the 150 petrochemical organizations and 17 treatment facilities that line the Mississippi River from New Orleans to Baton Rouge discharging hazardous degrees of poisons noticeable all around we take in consistently. We live in a state where malignant growth rates are to the rooftop. Leukemia is generally visit in Caucasian guys than in some other populace. Kali was an African American female. This tells me, nobody is helpless. I’m sure subsequent to tuning in to me, you are progressively educated about Leukemia, its manifestations, medications, and dangers. In spite of the fact that it may not in fluence you legitimately, I support all of you to get standard registration, remain sound, and provide for the individuals who are influenced. I’ll leave you with this statement by John F. Kennedy, â€Å"When written in Chinese, the word emergency is made out of two parts, one speaks to peril, the different speaks to opportunity.†

Pre-Renaissance Period - 825 Words

Pre-Renaissance Period (Term Paper Sample) Content: Pre-Renaissance Period Studentà ¢Ã¢â€š ¬Ã¢â€ž ¢s Name Teacherà ¢Ã¢â€š ¬Ã¢â€ž ¢s Name Course Title Date Pre-Renaissance Period The word Renaissance simply means à ¢Ã¢â€š ¬Ã‹Å"rebirth.à ¢Ã¢â€š ¬Ã¢â€ž ¢ It occurred after à ¢Ã¢â€š ¬Ã‹Å"the Middle Agesà ¢Ã¢â€š ¬Ã¢â€ž ¢ and it demonstrated classical tradition art that incorporated artistic and scholarly enthusiasts during this era. Renaissance art re-introduced philosophy importance, government, and forgotten concepts of art in classical Rome and Greece. The Renaissance period is responsible for development and enlightenment into modern art. It plays a significant part in the cultural life and can be acknowledged in the life and work of a classical scholar called Francesco Petrarch (1304-1374). Classical Renaissance art was based on the fundamentals of humanism. Before the Renaissance period, many Europeans practiced Catholicism because they were not exposed to such. The church taught people less and did not challenge life in broad. Science was not well understood and accepted by the church. Those who condemned the church teachings were subjected to torture, severe punishment, and burned in front of everyone. However, things begun to change through the 14th- 16th century period where people re-discovered art and questioned a lot. New concepts and ideas emerged; people begun to experiment and think independently as more development and growth were made in the sciences and arts. This led to the Catholic Church losing influence and power on peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s belief concerning the world (Elliott 4). People who lived in Italy from the 13th-century believed they experienced the Roman-Greek civilization and the rebirth of art. The end of the Roman period brought about the à ¢Ã¢â€š ¬Ã‹Å"middle ageà ¢Ã¢â€š ¬Ã¢â€ž ¢ considered the dark period because of its lack in a classical culture. The Renaissance period was a period of recovery from the effects of political disorder, economic recession, and the Black Death witnessed prior to the 14th-century. The recovery was boosted further by the introduction of the classical antiquity culture. The revival affected activities such as art and politics thus led to new ways to reconcile the Roman-Greek world with the establishment of Christian thoughts and ways of perceiving human beings. After the social upheavals and economic depressions experienced prior to the 14th-century, Italian business people were flourishing and expanded their businesses across the Mediterranean and Atlantic seaboard. Trade recovered significantly from the economic dep ression (Elliott 22). In the middle ages, a period that came before the Renaissance time, studying science was done in universities, religious institutions or monasteries. The scientists included wealthy nobles or priests. In comparison to the Renaissance period, many ordinary people developed interest in science as there were many scholarly materials available such as books written by poets. By the beginning of the 14th-century, Italian towns begun to flourish from increased trade with the East, and this led to developments of monetary and banks. The gathering and assembling of information begun with classical scholars like Petrarch. He improved the knowledge of the ancient language to modern vocabulary. Petrarch improved classical antiquity, and his works ran down to the 14th-century. Artists portrayed people as flat and stiff in the middle ages as compared to people in a more realistic way in the Renaissance period. An artist like Giotto was first acknowledged with developing such techniques of painti ng that portrayed subjects with natural poses, facial expressions, and even used shadows on the images (Elliott 28). The beginning of the Renaissance period witnessed Christians belonging to one church called the Roman Catholic Church. People lived their lives in a simple manner by worshipping God through the leadership of the pope. The reformation period split Christians into Catholics and Protestants. The reformation period began with the indulgence of Martin Luther, who wrote a public challenge concerning good deeds in the church. Luther challenged popeà ¢Ã¢â€š ¬Ã¢â€ž ¢s leadership, and he believed believers could strengthen their religion by reading the bible. He translated the bible from Latin to Germany. His believers stripped catholic churches symbols such as artwork, statues depicting saints, and Mary the mother of Jesus, that were not significant to the beliefs of Luther. Lack of manuscripts and texts from the scholarly writer Petrarch can be viewed as one of the causes that led to ...

An Economic Analysis of Outsourcing Essay - 1745 Words

An Economic Analysis of Outsourcing Outsourcing can be termed as shifting of major functions (production, back office processing and call centers) of a firm from one area to other which in return gets them more profit. Usually large firms base their head offices in developed countries and operate their productions from other developing countries where they can produce the goods at a cheaper cost. One of the main reasons for outsourcing of jobs from US to other developing countries like China and India is the low cost of production due to cheap labor available which in turn reduces the variable costs (6) involved. Some economists look upon it as a threat to US while others think of it as a way for its progress. The outsourcing of†¦show more content†¦Since labor was cheap they recruited more and increased productivity (6) and get more sales which helps to lower the variable cost involved (6) and increase the profit margin. But during the mid 90s US companies saw that China was offering wages much lower than Mexico, so they began to focus on China. In the beginning monopolistic competitors (11) began move to China and earn huge profits which caught the attention of Oligopolists. They began to invest huge amounts in capital to build factories and start manufacturing products in China. They concentrated for profits earned in the long run. They knew that since wages are low the cost involved in this can be transferred to increasing the production, charge a low price and maximize sales revenue.(11) They made tie-ups with local companies which helped them to study more about doing business in China. Most of the jobs that were outsourced were unskilled jobs which demanded low wage rates w hile the skilled jobs still remained here. The wage rate compared to the US Dollars is very low in Countries. For example the average salary of a software programmer in US is about $60,000 to $80,000 while that of India is just $5,880 to $11,000 (Kansancityfed.org Ââ€" Off shoring in the service sector: Economic Impact and Policy Issues). Taking into consideration this fact as the main reason for companies to go offshore; when they can get the same labor with theShow MoreRelatedPrice Elasticity Scenario647 Words   |  3 Pageshow to price his product so that it can be competitive in the market. This brief analysis will illustrate some of the economic principles that are relevant to the decision that Carlos faces and evaluates different option in which he might select from. Resource Scarcity The notion of the scarcity of resources is at the heart of economics and economic theory. The definition of a scarce resource is as follows (Economic Glossary): A resource with an available quantity less than its desired use. ScarceRead MoreOutsourcing For A Human Resource Essay1698 Words   |  7 Pagestheir call centers overseas including India† (Economic Times, 2013). In view of the aforementioned citation, it presents an intuitive frame of reference into the principal purpose of this module one case assignment. As this case assignment will be composed of an essay that will initially specify whether or not, I as a student of this course oppose or favor outsourcing jobs overseas. Secondly, this essay will deliberate upon the pros and cons of outsourcing overseas to a developing nation. AdditionallyRead MoreCompetitive Analysis of Business Cycles1301 Words   |  5 Pages Institutional Affiliation Competitive Analysis Business Cycles Labor is an important factor of production for all firms. Business information is not perfect at Wal-Mart Stores: economic experts are not dismayed or surprised with the unemployment rates at the stores. Employees at Wal-Mart stores are likely to be affected by frictional unemployment. This occurs at a result of everyday changes in the companys economic structure, which is likely to lead to the death of the firm. EmployeesRead MoreGlobal Stratification721 Words   |  3 Pagesï » ¿Global stratification generally has a negative reputation. Critics see outsourcing as impacting both domestic and foreign countries in a negative way. Domestic economics falters since business is transferred to outside sources, therefore local employment suffers, prices may rise, and people may lose their jobs. Developing countries experience global stratification where, even though the imported business upgrades social conditions, social demarcation and hierarchy occurs where the labor class isRead MoreEssay about Job Outsourcing542 Words   |  3 Pagesperpe tual economic problems. Held within the crumbling economy of today, are many ongoing controversial issues that plague our once healthy nation. One such problem is job outsourcing, an issue with many schools of thought giving the topic its controversial nature. nbsp;nbsp;nbsp;nbsp;nbsp;The exportation of jobs offshore is job outsourcing. This, to some, is believed to be a benefit to our economy. According to a brief report from the National Center for Policy Analysis, â€Å"Increased economic globalizationRead MoreLabor in the United States and Outsourcing Essay1034 Words   |  5 PagesOutsourcing emerged on the financial arena during the 1980s and has since then been spreading. Outsourcing production was furthered with the process of globalization which provided a new component leading to the strengthening of resources, skill and labor specializations across the world. The process of outsourcing is using the skill and abilities of a third-party to accommodate society on the foundation of labor. As stated earlier, it was during the 1980s that the process kicked off mainly due toRead MoreOutsourcing American Jobs Essay1561 Words   |  7 PagesIntroduction Outsourcing of American jobs overseas is displacing Americans in the United States. American blue-collar workers and the Middle Class American will soon be a word of the past if the US government continues outsourcing the low-skill jobs overseas. One of the concerns in regards to the outsourcing of jobs is that wages of American jobs versus the wages of the Chinese, Japanese, Indians and Philippians are much less. If these workers were using the same identical technologyRead MoreWhat Major Trends Do You See Affecting The Roles Of Purchasing Managers During The Next Decade?1447 Words   |  6 PagesBrazil, and India, as well as other developing economies. Sustainability is an essential strategy to business, especially the global company. Procurement function will move beyond managing cost and seek to develop supply chains that create and sustain economic and social value. The â€Å"linear economy† of consumption could be rejected and a â€Å"circular economy† based on continuous use and reuse is disposed. The virtue purchasing team is more popular in global company or international company. The integrationRead MoreResearch on the Indian Software Export Sector1362 Words   |  6 Pagesstudy on the topic; I have chose to do the case study of Indian company ‘Infosys’. It was found in 1981 in Bangalore. It is one of the most appreciated and esteemed companies in India that provides technology, business consulting, engineering and outsourcing services. Only a minor share of proceeds comes from domestic sales. It is primarily an exporting firm, and one with global reach. It was first listed on the Bombay Stock Exchange in 1993 and in 1999 on the U.S based NASDAQ. The company specializesRead MoreAnalysis of Three Videos on Outsourcing967 Words   |  4 PagesAssignment: Overseas Outsourcing Introduction One of the most polarizing business practices of the last two decades continues to be the decision on the part of businesses to outsource production of their products to third world nations, The are a myriad of benefits and risks to outsourcing, often as diverse as the companies that choose this strategy as a means to compete globally (Beasley, Bradford, Pagach, 2004). The three videos analyzed in the paper have successfully defined the economic, ethical,

The Frightening Trauma Of Schizophrenia - 1288 Words

The Terrifying Trauma of Schizophrenia Elyn Saks, expert in mental illness, once said, â€Å"The schizophrenic mind is not much split as shattered. I like to say schizophrenia is like a walking nightmare† (Saks). Being affected by schizophrenia is not just a walk in the park; it damages and then destroys the victim’s ability to think. One can define schizophrenia as an illness that affects and damages a human’s brain. Schizophrenia affects victims in many different ways: mentally, physically, and socially. When humans become diagnosed with schizophrenia, it first affects them mentally. Humans affected by schizophrenia see visions that can become terrifying to them. In an article written by Teeple, Caplan, and Stern it states,†¦show more content†¦Sometimes I feel thoughts are being put in my head and that people are reading my thoughts† (â€Å"What is Schizophrenia?†). When hearing all these voices and seeing these visions, sometimes these v ictims tend to become overwhelmed and stressed. Their nightmare turns into a reality overtime when these sufferers decide to finally open their eyes back up from this horrifying illness taking over their brain. This disease is extremely real; everything happening to these patients damages them greatly. Because schizophrenic people see visions and hear voices that make them feel in-prisoned in their own mind, it affects how they live their every day life. Another way this disease affects humans involves physical damage. When people have this horrible illness, they can become mad and very dangerous by getting physical with other humans. In the article â€Å"Violence and Schizophrenia: Examining the Evidence† it states people with schizophrenia have a higher risk of being violent with others. It is also less acknowledged that an amount of patients with schizophrenia do not show any violence at all or just a small amount. (â€Å"Violence and schizophrenia: examining the evidenc e†). Humans with schizophrenia can become violent when these voices and visions tell them to. They tend toShow MoreRelatedDissociative Identity Disorder And Schizophrenia893 Words   |  4 Pagesdisorders such as dissociative identity disorder and schizophrenia are the same. Today’s society often see all mental disorders as one, however, they are very much different. If one was to say someone with multiple personalities is the same as someone who has hallucinations and/or has delusions, they are incorrect, which is why in specific cases such as schizophrenia, the legal term â€Å"not guilty due to mental disorder† should be valid. Schizophrenia, unlike most disorders, is a standout amongst theRead MoreMental Illness And Mental Health Essay936 Words   |  4 Pagesyou have experienced such as abuse or trauma. Having a healthy mind is just as important as having a healthy body. Conversely, just like how you can get a disease physically, you can get one mentally. This is known as mental illness. Mental illness, is a range of illnesses that affects your psychological and emotional well-being. When our minds are affected by a mental illness, usually all parts of the body are affected. It can be given through genetics or trauma/abuse in your lifetime. Some signsRead MoreEssay about Schizophrenia726 Words   |  3 PagesSchizophrenia It is a frightening disorder that strikes about one percent of the world population. It surfaces most frequently during puberty and has the potential to forever destroy the lives of the people who are unfortunate enough to be its victim. The disorder is schizophrenia and it manifests itself by disturbing normal psychiatric behavior. The symptoms of schizophrenia are characterized by both positive and negative symptoms. Positive symptoms include hallucinations, delusions, and otherRead MoreCall Me Crazy : A Five Film1517 Words   |  7 Pages and schizophrenia. Each one of these disorders can cause anywhere from mild distress to those that impair a person’s ability to function in normal day-to-day life. In the movie â€Å"Call Me Crazy: A Five Film†, it looks at how each individual copes with mental illness and succeeding in everyday situations. By comparing similarities in the film with the differences about mental illness in ordinary life we can understand how the mov ie at times exaggerated mental disorders. First, schizophrenia is aRead MoreSchizophrenia - Informative Speech1514 Words   |  7 PagesSchizophrenia Specific Purpose: To inform my audience about schizophrenia and its consequences. Central Idea: Schizophrenia is a serious mental disorder that affects millions of people and it should not be underestimated or ignored. Introduction I. Does anyone have a friend who hears voices that nobody else hears, sees things that nobody else sees or believes that people are controlling his mind and trying to plot against him? A. Well, I do. B. I have a closeRead MoreThe Quiet Room2238 Words   |  9 PagesThe Quiet Room: Lori’s Battle and Struggle with Schizophrenia Final paper Alison Rodgers Author Note This paper was prepared for Pyschology 440 (Abnormal Pych), taught by Dr. Siefert Lori Schiller’s story of her struggles battling mental illness is frightening yet inspiring. Lori’s childhood was incredibly normal if not better than the norm. She grew up in a very affluent, wealthy family that were also very loving and supportingRead MoreDissociative Identity Disorder ( Dissociative Disorder )1194 Words   |  5 PagesUS cases per year. Currently, there is no known cure, but treatment can sometimes help. Many believe that DID can be caused by a significant trauma and is used as a coping mechanism to help avoid bad memories. The disorders most often form in kids victim to long-term physical, sexual or emotional abuse or, sometimes just a home environment that s frightening or highly unpredictable.  The stress of war or natural disasters close by also can bring on dissociative disorders. Dissociative identity disorderRead MoreThe Effects Of Ptsd On The Body1112 Words   |  5 Pagesof the circumstances surrounds the initial formation of the wound. Not all injuries are physical. Some are emotional, and they can also be mental. The effects of the trauma can be on the body or the mind. It all leaves a reminder as to what happened and how you felt when it happened. These physical or psychological/physical traumas can cause stress however with work and time will be able to overcome the damage of the injury. PTSD is a severe form of anxiety that affects a person so deeply that theyRead MoreEssay on The Mysterious Illness Schizophrenia1676 Words   |  7 PagesThe Mysterious Illness Schizophrenia Imagine being functional your entire childhood and teenage life. You attend class, study, work, and juggle a myriad of activities. You may have friends with whom you socialize in your free time. You are becoming more independent and learning to care for yourself. Suppose the newscaster on television starts talking directly to you or that someone calling with the wrong number is really a government spy or that you were going out to lunch with the presidentRead MoreDissociative Identity Disorder and Abuse Essay1059 Words   |  5 Pagesearly childhood seduction experiences were responsible for 18 female cases of hysteria, a condition closely associated with dissociative disorders (Putnam 56). In a famous case of hysteria, Anna O, who suffered from dual personality, the initial trauma was the death of Anna Os father. It was not until the publication of Sybil in 1973 that childhood physical and sexual abuse became widely recognized as precipitants of dissociative identity disorder(Schreiber 43). Since 1973 numerous investigators

Impairment Test in Corporate Accounting- MyAssignmenthelp.com

Question: Discuss about theImpairment Test in Corporate Accounting and Practice. Answer: Introduction This essay consists of various rules and regulations which are applicable on impairment test applied on assets. In this essay, a key study is prepared on the applicable rules and laws which should be followed while reversal of impairment of loss of an individual asset. It is evaluated that Impairment test is necessary to identify the true and fair view of assets of organization. Reversal of an Impairment Loss for Individual Assets Each and every organization has to disclose its financial statement which reflects true and fair view. The impairment of assets is one of the methods to determine the true and fair view of the assets shown in the balance sheet of organization. This impairment test is defined under the international accounting standard 136 which covers all the applicable rules and regulations in determined approach. This international accounting standard-136 describes the classification of assets which could be deployed for the impairment test including impairment test method for financial and non financial assets. This impairment test will help organization to determine impairment loss by estimating the true value of all the assets of organization. It is considered that IAS-36 has several provisions and rules which are implemented with a view to cover the impairment losses from the goodwill and other intangible assets (Duh, Lee and Lin, 2009). Identification of Assets that may be Impaired In this impairment test, assets are impaired when recoverable amount is less than carrying amount. As per the IFRS, It is evaluated that intangible assets of company should be gone through impairment test on each and every reporting period. A company could easily implement impairment test on its assets irrespective of lives and amount of intangible assets (IFRS, 2009). Application of this Standard: IAS 136 is applicable on the following assets such as land, fitting, plant, equipment, building and machineries. However, following assets are not included while implementing impairment test in the organization such as inventories and other goods. Nonetheless, investment in Subsidiaries Company and goodwill are reported as main assets on which impairment test is applied for recoverable amount. Impairment Loss It is the amount of losses which arise after deducting the recoverable amount from the carrying amount of individual assets. In this essay, impairment loss is identified only on individual assets for identifying their true value. Computation of impairment loss Impairment loss = Carrying amount of assets- recoverable amount Where, Carrying amount of individual asset is value of cash inflow which is calculated after deducting all the impairment loss. It is considered that Paragraph 18- 57 of international accounting standard assist accountant to determine recoverable amount of individual assets. Carrying value of assets would be higher of the two following. Value of assets in internal business functioning Or Fair value of CGU less cost of sale Recognizing and measuring an impairment loss: In paragraph 65-108 impairment loss is recognized. Impairment loss is measured only if carrying amount of asset is higher than recoverable amount (Ernst young, 2017). An impairment loss of individual assets shall be allocated in systematic way. Firstly loss will be satisfied from the goodwill then remaining loss will be charged from the others assets on pro rata basis. Reversal of Impairment Loss of Individual Assets The impairment loss of individual assets shall be assessed at the end of period when assets are reported. There is need to be sign that an impairment loss recognized in prior period for an assets other than goodwill that may have decreased. Therefore, impairment loss recognized in earlier period for assets other than goodwill shall be reversed. A reversal of impairment loss for assets shall be determined immediately in profit and loss account, unless the revaluated assets carried at revalued amount as per the IFRS rules and regulations. In addition to this any reversal of computed impairment loss of a revalued assets shall treated as revaluation. However, there is another provision given that an impairment loss recognized for goodwill will not be accounted for reversal subsequent period. For the further explanation of reversal of impairment loss it is given that the increased carrying amount of assets other than goodwill which has been taken for reversal of impairment loss shall not exceed the carrying amount which would be determined and had no impairment loss recognized for the assets in prior year. This reversal of impairment loss will be distributed to the cash generating units on pro rata basis other than goodwill. Therefore, Increment in carrying amount will be used for reversal of impairment losses and recognized as per the regulations given in paragraph 119. In addition to this, reversal of impairment loss of non revaluated assets will be recorded in profit and loss account. On the other hand, impairment of loss would be recorded in balance sheet to reduce the value of assets (Rennekamp, Rupar and Seybert, 2014). Now in the end, it would be inferred that each and every organization should be indulged applying IAS 136 rules and regulation in systematic manner to identify true and fair view of individual assets. References Duh, R.R., Lee, W.C. and Lin, C.C., 2009. Reversing an impairment loss and earnings management: The role of corporate governance. The International Journal of Accounting, 44(2), pp.113-137. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review, 90(2), pp.739-759. IFRS 2009, Module 27 impairment of assets, London: IFRS foundation. Ernst Young 2017, impairment accounting the basics of IAS 36 impairment of assets, viewed on 18 May 2017 from https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf.