Essay on Biblical Flood of Noah in Genesis and the...

The Flood of Noah and the Gilgamesh Flood The Sumero-Babylonian version of the epic of Gilgamesh, after two and a half millennia of dormancy, was resurrected by British archaeologists in the nineteenth century. Amid the rubble of an Assyrian palace, the twelve clay tablets inscribed the adventures of the first hero of world literature – King Gilgamesh, whose oral folk tales go back to at least 3000 years before Christ (Harris 1). Tablet XI contains the story of the Flood. In this essay let us compare this flood account to the more recent Noah’s Flood account in Genesis of the Old Testament. Column 1 on Tablet 11 begins the Sumero-Babylonian Flood narrative (Gardner 226). The sage Utnapishtim from Shurippak (100 miles south†¦show more content†¦In Column 2 of Tablet 11 the Sumero-Babylonian Flood narrative continues with the measurements and construction of the ark: One acre was its whole floorspace; ten dozen cubits the height of each wall; ten dozen cubits its deck, square on each side. I [Utnapishtim] laid out the contours, drew it all. I gave it six decks and divided it, thus, into seven parts. Its innards I divided into nine parts. I struck water-plugs into it. I checked the poles and laid in all that was necessary. I poured 24,000 gallons of bitumen into the kiln; the same amount I laid on the inside. The basket-bearers brought on three shars of oil in addition to the shar of oil consumed in the seed-meal and the two shars of oil stowed away by the boatman.(Gardner 231) On the seventh day the ark was completed. It was launched, and then loaded with â€Å"all my kin and family† and with â€Å"the animals of the fields.† This ark has twice the number of floors as Noah’s ark. After the Jewish Old Testament establishes reasons for the Flood, then it proceeds with specific building instructions to Noah in Genesis 6:14: Make yourself an ark of gopher wood; make rooms in the ark, and cover it inside and out with pitch. This is how you are to make it: the length of the ark three hundred cubits, its breadth fifty cubits, and its height thirty cubits. Make a roof for the ark, and finish it to a cubit above; and set the doorShow MoreRelatedSimilarities Between Gilgamesh And Noah818 Words   |  4 Pagesthe Tower of Babel. However, I will focus on the Epic of Gilgamesh, comparing and contrasting it to the Biblical narrative of Noah. While both the Epic of Gilgamesh and the Biblical narrative of Noah explore a global flood, there are key differences in their use of gods and the specific details of the flood. Gilgamesh and the Biblical narrative of Noah seem to parallel each other. First, both have a significant protagonist, Utnapishtim and Noah. Both of them built a boat of some kind, and they bothRead MoreBiblical Flood Story Vs. Gilgamesh Flood1981 Words   |  8 PagesBiblical Flood Story versus Gilgamesh Flood Story The Biblical Flood story and the Gilgamesh Flood story include similarities and differences. There are two versions we know of the flood story in Babylonian literature, and both have different hero’s in each, although the cause of each flood is different. I will prove that I understand the task at hand by reading both of the stories, and taking it apart piece by piece to understand it in a whole. By doing this, I am able to know what I am readingRead MoreThe Epic Of Gilgamesh And The Biblical Narrative Of The Genesis1332 Words   |  6 Pagesvariation among symbolism and moral values, however collective literary essentials exist. For instance, an abundance of flood stories that expand across the world verifies a connection among the traditions of mankind. The strong resemblance between the flood accounts in the ancient Mesopotamian myth The Epic of Gilgamesh and the biblical narrative of Noah’s Ark in The Genesis propose a closer relationship that encourages further analysis. The major plot points are echoed in both texts despite differentiationRead MoreEssay on Comparing Gilgamesh to Genesis772 Words   |  4 PagesComparing Gilgamesh to Genesis In both Gilgamesh and Noah and the Flood, man’s wickedness leads to death, destruction, and rebirth all caused by billions of gallons of water sweeping the earth’s surface. The flood in both stories destroys most of mankind. The floods represent rebirth and a new beginning for mankind, as well as the gods and God’s wrath. In Gilgamesh the gods decide to destroy mankind by flooding the earth for six days and nights. Utnapishtim is chosen to build a boat inRead More The Biblical Flood of Genesis Based Upon the Flood of the Epic of Gilgamesh1650 Words   |  7 PagesBiblical  Flood Based Upon the Flood of Gilgamesh      Ã‚  Ã‚   In the middle of the nineteenth century, archaeologists unearthed twelve clay tablets. Around the turn of the twentieth century, archaeologists finally managed to decipher the tablets written in Akkadian, the language of ancient royalty and diplomacy. The tablets tell of the story of Gilgamesh. (1) The eleventh tablet tells that Gilgamesh, in his quest for immortality set out on a long journey to look for his ancestor, UtnapishtimRead MoreGilgamesh vs Bible1424 Words   |  6 Pagesthe Epic of Gilgamesh compares to the Bible in many different ways and the epic also has an extraordinarily different perspective than the Bible does. Yet the Bible and Gilgamesh, story or truth, myth or religion, these are questions that are applied to the ancient epic of Gilgamesh. Interestingly, these same questions apply to another major? They were written many years ago, both with many different versions, and in different languages work, the Bible. While the Sumerians wrote Gilgamesh as earlyRead More Flood Myth of the Holy Bible and the Epic of Gilgamesh Flood Myth1641 Words   |  7 PagesThe Biblical Flood and The Epic of Gilgamesh Flood      Ã‚   In Genesis of the Old Testament the account of the Flood approximates the account recorded on Tablet 11of the Sumero-Babylonian version of the epic of Gilgamesh, discovered in the 1800’s by British archaeologists in Assyria.    N.K. Sandars in the Introduction to his book, The Epic of Gilgamesh, sums up the involvement by the pagan gods in the Sumero-Babylonian Flood narrative:    In the Gilgamesh flood Ishtar and Enlil areRead More Comparing the Great Flood in Epic of Gilgamesh and the Biblical story of Noah’s Ark1162 Words   |  5 PagesComparing the Great Flood in Epic of Gilgamesh and the Biblical story of Noah’s Ark Many of the same ancient stories can be found in different cultures. Each story differs in a small way, but the general idea remains synonymous. One story that is paralleled in several cultures is the legend of a great flood. The epic of Gilgamesh resembles the Bible’s story of Noah’s Ark, but specific details differ in several aspects.   Ã‚  Ã‚  Ã‚  Ã‚  The story of Gilgamesh originates from twelve fire-hardened,Read MoreThe Purpose of the Biblical Flood narrative1977 Words   |  8 Pagesrelationship with God. The first book of the Old Testament is known as Genesis, which is highly concerned with the world’s creation and its initial stages. It is also the origin of the biblical Flood Narrative concerning Noah and the Ark. The story is characterised by a man that is instructed to build an ark under the guidance of God, and take with him family members and pairs of animals, to survive a catastrophic universal flood. â€Å"The flood narrative belongs to the genre of myth. We are meant to read itRead More Comparing and Contrasting Epic of Gilgamesh and the Bibles Noahs Ark642 Words   |  3 PagesComparing and Contrasting Epic of Gilgamesh and Noahs Ark Many cultures have stories of a great flood, and probably the best known story is of Noahs Ark. The next most notable is the Sumerian story of Ut-Napishtim found in the Epic of Gilgamesh. In the ancient Babylonian depiction of the flood story, the god Enlil creates a flood to destroy a noisy mankind that is disturbing his sleep. Gilgamesh is told by another god, Ea, to build an ark (Monack 1). The Epic of Gilgamesh has broadly the same structure

The United States Selective Service System Essay - 1740 Words

How the United States Selective Service System Reinforces Systems of Inequality The United States Selective Service System, or the â€Å"draft† as it is more commonly known, is a deeply flawed institution. While there are many components with which I take issue, the one I chose to contend with in my creative project is its exclusion of women. Though women have recently gained the right to serve in all combat positions in the United States military, we are still not expected to register with the draft as all men in America must do when they turn eighteen. This system may be flawed, but if it is going to exist it must be equitable. The existence of the draft as a male-only institution sends a message about how our society views men and women as innately different, a belief which limits and hurt us all. Until we raise our voices in opposition to such essentialist beliefs and start changing the status quo, the draft will continue to exemplify all the things we continue to get wron g about gender differences and systems of oppression in society. For my project, I created a satiric video which touches on several different problems I have noticed with regards to women and the draft, including essentialist arguments against women in the military, the poor logic in excluding half the population from something so important, and the use of the draft as an argument to try and invalidate feminism. I chose this medium because I felt it was an appropriately accessible form. The images of UncleShow MoreRelated The Vietnam War Draft Essay1660 Words   |  7 PagesThe Vietnam War Draft Many people in the 1960s and early 1970s did not understand why the United States was involved in the Vietnam War. Therefore, they had no desire to be a part of it. The Selective Service System, which was used to conduct the draft, had aspirations of directing people into areas where they were most needed during wartime. However, people took advantage of the draft system’s deferment policies to avoid going to war. Others refused induction or simply did not register. ThereRead MoreU.s. Department Of Defense1015 Words   |  5 Pages the United States military is estimated to contain around 1.4 million active duty personnel. Even in times of peace, having a strong force ready to protect the U.S and its citizens makes living in the U.S better than it already is because we don’t have to worry about being bombed or invaded. But, when the United States takes on a larger operation, the military may need more help. Backup might be needed, so the military may need to call up m ore forces. In a major conflict, the United States may evenRead MoreEssay on Military Draft531 Words   |  3 Pages Military Draft According to the U.S. Department of Defense, the United States military now maintains a force of around 1.4 million active duty personnel. In times of relative peace, this is sufficient to protect U.S. interests at home and abroad. But when the United States engages in a larger scale operation, the military may need to call up reserve forces. In a major conflict, the United States may even institute the draft, drawing soldiers from the general civilian population. The idea ofRead MoreSymbolic Speech And Its Impact1454 Words   |  6 PagesO’Brien v. United States: Symbolic Speech and Its Impact Symbolic speech is a type of speech used to express one’s ideas. The notion of symbolic speech is protected in the United States constitution which evidently says: â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech or of the press...† (U. S. Constitution). The freedom of speech represents one of the most vital amendments in the United States ConstitutionRead MoreEssay on The Draft1688 Words   |  7 Pagesthese bills passed now, while the publics attention is on the elections, so our action on this is needed immediately. $28 million has been added to the 2004 Selective Service System (SSS) budget to prepare for a military draft that could start as early as June 15, 2005. Selective Service must report to Bush on March 31, 2005 that the system, which has lain dormant for decades, is ready for activation. Please see website: www.sss.gov/perfplan_fy2004.html to view the sss annual performance plan — fiscalRead MoreThe President Of Iran873 Words   |  4 Pagesunderstood that they should not question her on the events of the day. To most westerners, especially America the Middle East was something they did not understand. Its easier to think of the middle east as a contrast to America. Think about 50 states sharing boarders and interests with no binding constitution to consolidate shared interests and govern disputes. This is essentially what you have in the middle east. Iran and Iraq are mortal enemies as are the Saudi’s and Iran, multiply this complexityRead MoreShould The Draft Be Reinstated1695 Words   |  7 PagesShould the Draft Be Reinstated When a young man in this country turns eighteen they have to register for the Selective Service System. In the twenty-first century, people wonder if it is still necessary to have selective services. When Franklin D. Roosevelt signed the law into legislation, the purpose was to fill vacancies in the military that volunteering could not. In this actuality, the draft was never used like it had been for the period of the Vietnam War, most of the manpower had volunteeredRead MoreThe Middle East And Iran820 Words   |  4 Pagesunderstood that they should not question her on the events of the day. To most westerners, especially America, the Middle East was something they did not understand. Its easier to think of the middle east as a contrast to America. Think about 50 states sharing boarders and interests with no binding constitution to consolidate shared interests and govern disputes. This is essentially what you have in the middle east. Iran and Iraq are mortal enemies as are the Saudi’s and Iran, multiply this complexityRead MoreThe Advantages of Conscription1719 Words   |  7 PagesIt has long been a controversial topic of debate in the United States, whether or not our young men and women should be required to serve in the armed forces. There is proof that compulsory military service would be in our nations best interest. It has historically shown to improve military preparedness, and also has evenly balanced the burden of military service. It also helps to instill a sense of duty into those who serve. From an economic standpoint, there are numerous arguments to be madeRead MoreHMO Regulation Essay1431 Words   |  6 PagesHMO Regulation Health Maintenance Organizations, or HMOs, are a very important part of the American health care system. They involve elements such as beneficial health care programs like Medicare for seniors and Medicaid for the poor. HMOs are sometimes referred to as managed care programs, which involves participation through clinics, physicians and insurance companies. Other essential parts of HMOs include prescription drug plans, such as distribution and cost, and they are also important

The Legalization Of Marijuana Legalization - 1282 Words

On November 8th, 2016, the California Marijuana Legalization Initiative may be included on the ballot. The people of California will vote on whether to legalize the recreational use of cannabis for adults. The move targets at regulating the consumption of the drug and taxing it like other legalized drugs. California was the first state to legalize medical marijuana in 1996 (National Institute of Drug Abuse). The state prohibited any legal actions from being taken on patients and recognized caregivers arrested in possession of the drug. This is considered the motivating factor for the push to legalize recreational use of the drug. There have been two fled attempts to achieve this. Both endeavors were defeated at the ballot stage. Forty years on the matter has risen again, and the people of California may have the mandate to legalize or not legalize the recreational use of the drug. The issue has resulted in an enormous debate. Those against the legalization of the drug argue on the ba sis of the adverse effects on the body and mind of the users. And on the other hand, proponents such as myself argue on the basis of economic benefits to the state and the reduction of the drug’s misuse. Opponents of the legalization of marijuana for recreational use argue that the use of marijuana have harmful effects on the body. One effect is to the lungs. Smoking marijuana results in a closely threefold increase in the inhalation of tar as compared to tobacco use. Research also shows thatShow MoreRelatedThe Legalization Of Marijuana Legalization Essay2566 Words   |  11 Pagescurrent prohibition on marijuana reforms has put the United States in a similar situation. Marijuana is the most widely used illicit drug in the United States. According to the National Survey on Drug Use and Health, â€Å"95 million Americans age 12 and older have tried pot at least once, and three out of every four illicit-drug users reported using marijuana within the previous 30 days† (O NDCP). The decriminalization and eventually legalization for the recreational use of marijuana will bring forth benefitsRead MoreThe Legalization Of Marijuana Legalization1061 Words   |  5 PagesThe Legalization of Cannabis in Ohio Marijuana is a controversial topic all across the United States. Recently marijuana has been voted on, legalized, and denied legalization in multiple states. There are still more states trying to fight the green fight for marijuana. The fight for legalization hasn’t been an easy one for cannabis supporters; they have been fighting tooth and nail to make it happen. One of the main concerns in the marijuana debates are whether or not marijuana is a gateway drugRead MoreThe Legalization Of Marijuana Legalization1660 Words   |  7 PagesKyler Smith 9/15 â€Å"Marijuana Legalization† The legality of cannabis varies from country to country. Possession of cannabis is illegal in most countries and has been since the beginning of widespread cannabis prohibition in the late 1930s. However, possession of the drug in small quantities had been decriminalized in many countries and sub-national entities in several parts of the world. Furthermore, possession is legal or effectively legal in the Netherlands, Uruguay, and in the US states of ColoradoRead MoreThe Legalization Of Marijuana Legalization996 Words   |  4 Pages the monetary gain of its legalization for most has been productive to say the least. For example, Denver Colorado is on track to more than triple the marijuana tax revenue this year alone. $44 million was collected in 2014. In July 2015, 73.5 million was collected, while 19.6 million went to schools. A place such as Chicago could really use the legalization to help with the school system infrastructure issues they have. With a deficit of over 1.1 bi llion marijuana sales could alleviate bothRead MoreLegalization of Marijuana1550 Words   |  7 PagesLegalization of Marijuana: Benefits and Statistics The topic of legalizing marijuana has been a topic of controversy for quite some time now not only throughout our local streets, but throughout the local and into the state government. The legalization of marijuana is such a controversial topic because some are for it and some are against it. People are for the legalization because of the great uses it has towards medicine, the money that could come from the taxation of legalized marijuana, andRead MoreLegalization of Marijuana972 Words   |  4 PagesOn January 1st the states of Colorado and Washington officially began the regulation of legal marijuana sales. Thousands of people from all over the country including tourists from Wisconsin, Ohio, Chicago, and even Georgia lined up out front of dispensaries to make a purchase. Recreational marijuana is being regulated and monitored like alcohol; you must be at least 21 years old to make a purchase. The drug, which is controversial in many states’ legislations, is currently l egal for medical useRead MoreLegalization Of Legalization For Recreational Marijuana1204 Words   |  5 Pagescalled Maryjane, Pot, Reefer, Ganga, Green and many other names, but this little plant seems to be causing a big controversy in recent decades. Can Marijuana really help us or is it a problem in the making? This question may seem simple, but in reality, it is more complex of an issue than we think. The opposing sides of legalization for recreational marijuana are so varied with many points of view to consider. Only a few of those views will be addressed in this article with simplified information to speakRead MoreThe Legalization of Marijuana628 Words   |  2 PagesThe Legalization of Marijuana Marijuana, the plant of the cannabis, has been around since the early 1900’s. Throughout history, marijuana has been used illegally, for both recreational and medical uses. Recently, marijuana has been used for medicinal purposes, like aiding HIV/AIDs patients, healing migraines and controlling nausea caused by chemotherapy. Today, there are currently 21 American states that have legalized medicinal marijuana including two states that have legalized recreational marijuanaRead MoreLegalization of Marijuana2735 Words   |  11 PagesLegalism and Marijuana People have been smoking marijuana for thousands of years while also using hemp for everything from fabric to make clothes and other items. Unfortunately, Harry J. Anslinger with a bit of power and enough determination decided pot was evil and addictive. The struggle continues to this day to overcome the lies about marijuana (â€Å"Marijuana (Weed) History and Facts†). There are many benefits to legalizing marijuana and the government should take advantage of it. Marijuana is evenRead MoreMarijuana Legalization1212 Words   |  5 PagesMarijuana Legalization COMP 1500 April 20th, 2009 Word Count: 807 Outline I. Introduction Thesis Statement: Although America is the land of the free you do not really have  too many  free choices you can make. Americans  should have  the right to  choose whether or not  marijuana should be legal. II. Background III. The tax benefits that can be created A. If legalized they can tax it how ever much they want B. Can be regulated IV. Drug enforcement money can be diverted

Teaching And Learning Department Of Teaching - 1595 Words

I am currently enrolled as a teacher candidate within Southeastern Louisiana University’s College of Education and Human Development under the Department of Teaching and Learning. The department is continuously giving its teacher candidates the opportunity to display all of the knowledge, skills, and dispositions needed to become a truly effective educator in the first through fifth grade classroom setting. The Teaching and Learning Department encourages its teacher candidates to strive for excellence and professionalism constantly. One way this is displayed is through the Conceptual Framework. In order to be an effective educator, the Conceptual Framework must be exhibited in the classroom. This includes demonstrating knowledge of the learner, implementing different strategies and methods that are accommodating to different learners and engage students continuously, displaying professional standards in the workplace at all times, and having sufficient content knowledge. A tr uly effective educator takes into account the knowledge of the learners in her classroom and modifies her lessons accordingly, using different strategies and methods to reach as many of her students as possible. Her lessons will appeal to a variety of learning styles and learning needs by using Bloom’s Levels of Taxonomy along with Gardner’s Multiple intelligences. An effective teacher always sets a positive example for her students by continuously motivating them and encouraging them to do their bestShow MoreRelatedLetter Sample Essay1188 Words   |  5 PagesESL and TESL Teaching Assistant Professor in the Department of Linguistics. I am currently a doctoral candidate at Ohio State University (OSU) in Columbus with a specialization in Foreign, Second, and Multilingual Language Education (within the TESOL program) and an additional interdisciplinary specialization in Educational Technology. I completed my dissertation oral defend in June and will officially graduate in this early August 2017. I look forward to contributing to your department by conductingRead MoreEvaluation And Feedback Of Respective Departments Essay911 Words   |  4 Pagesfeedback to respective departments so as to facilitate corrective measures. At the Business School level HNUBS has a strict system for educational quality management. It includes three aspects, namely establishment of quality standard, implementation and control of quality standards, and quality verification. The Academic Committee of HNUBS is responsible for standards establishment and final quality verification. The Teaching Guidance Committee of HNUBS, various program-level teaching guidance committeesRead MoreEven though Zimbabwe has the highest literacy rates in Africa, the high school pass rate remains at1600 Words   |  7 Pagesschool teachers in Zimbabwe attended college to obtain professional teacher training, continuous professional development can help in increasing teaching effectiveness in schools. Several research studies found the quality, equity and relevance of teaching and instruction techniques correlates with the quality of the students’ learning. Generally, poor teaching techniques result in lower student academic performance. In Zimbabwe, in order to improve quality teachers undergo training at teachers’ collegeRead MoreEssay Application Letter862 Words   |  4 PagesESL/English Instructor in the Department of English at the College of Western Idaho. I hold a doctoral of philosophy in Foreign, Second, and Multilingual Language Education (within the TESOL program) with an interdisciplinary specialization in Educational Technology from the Ohio State University (OSU). Moreover, I have experience in teaching EFL and ESL learners English. I am confident that my academic and experiential exposure enable me to make contributions to your department in terms of enhancing futureRead MoreTeaching And Coach For Elif Canan Was Born Of Modern Languages Department At Bahcesehir University ( Bau )850 Words   |  4 Pages Kemal Cem TÄ ±rak First Draft 101A 5/8/15 ELIF CANAN ONAT Her name is Elif Canan Onat. She is the Chairman of Modern Languages Department in Bahà §eÅŸehir University (BAU) Foreign Languages School. She is an asset for BAU because she has an admirable career in terms of education, skills and ability. She uses success factors such as motivation and illustration with examples, and educational methodologies to teach and coach. Her main goal is to improve her students’ understanding of life nationallyRead MoreAnalysis Of The Book Refuge By Jackie French1526 Words   |  7 Pagesthrough careful control of the English language. Students can study how composers are able to adapt and manipulate basic narrative structure to produce an effective and meaningful text Through a close study of the novel, students will build on prior learning by revising and growing their knowledge of the key features of novels such as plot, structure, characterisation, themes, genre, themes, settings, language forms and features. They will learn to identify and describe the purpose, audience and contextRead MorePersonal Statement Of Teaching Philosophy979 Words   |  4 PagesStatement of Teaching Philosophy M. Th. Hassan The student is the key element in the education process and teaching is in the heart of this process. The mentor should direct the student in his journey of study, and give him/her a clear space for creativity. My primary goal will be to help the students to think about their own thinking so they are able to recognize shortcomings and correct their reasoning as they go, as well as develop their skills, to be independent scholars. I am a lifelong learnerRead MoreWhy Is The Subject Leader? A Role For Every School Or Institution?831 Words   |  4 Pagesstructural aspects, Morris and Dennison (1982, p. 40) suggest the role of the subject leader should be following: 1. A professional role as a teacher in the classroom. 2. An organizational role as part of the responsibility for management of the department. 3. A corporate role within the whole school as a ‘middle manager in the administrative structure of the institution. 4. A personal role. However, The subject leader is not just the machine that carries out guidelines, policies and enforcesRead MoreShould K 12 Student Surveys Essay1409 Words   |  6 Pageseducation, students have evaluated their professors’ teaching and course content for decades. Controversial or not in higher education, reform-driven policymakers and foundation officials, eager to find another metric beyond unstable end-of-year test scores that simply and inexpensively judges K-12 teacher performance, look to researchers to quantify student perceptions of how and what their teachers teach. Not, however, if student perceptions of teaching are sliced and diced to fit into little boxes thatRead MoreEnglish Language Vs. Foreign Countries Essay1186 Words   |  5 Pages[Name of Student] [Name of Lecturer] Education [Date] English Language Education in Japanese Schools Introduction Teaching a second language always has its unique challenges, unlike teaching other subjects, in which instruction is in the learners’ first language. English, being an international language is taught across, most, if not all modern day nations. It is not only important for personal communication and professional growth but also for socialization in a world that is increasingly globalized

Stroke Epidemiology In Southwestern Iran Health And Social Care Essay Free Essays

Introduction: Harmonizing to the World Health Organization definition, shot is the rapid patterned advance of marks and symptoms caused by bound or widespread break of encephalon map which has vascular beginning and takes more than 24 hours ( 1, 2 ) . Stroke can be by and large divided into two classs: Ischemic and hemorrhagic ( 1 ) . The disease is the 2nd prima cause of decease in the universe and considered as the 3rd in the United States and other industrialised states ( 3-8 ) . We will write a custom essay sample on Stroke Epidemiology In Southwestern Iran Health And Social Care Essay or any similar topic only for you Order Now 55 million deceases occur each twelvemonth in the universe where 10 % of them are due to stroke ( 9 ) . In the United States about 780,000 shots occur each twelvemonth ( one every 40 seconds ) while 87 % is ischaemic and 13 % is haemorrhagic type. Annual mortality of the disease in this state is 150,000 people ( one out of every 4-3 proceedingss ) so it is estimated that one out of every 16 Americans die due to stroke ( 9 ) . In aˆâ€ ¹aˆâ€ ¹the Middle East and North Africa deceases happening within 28 yearss of the morbid varies from 10 % in Kuwait to 31/5 % in Iran ( 4 ) . This disease, which two-thirds of all instances of it occurs in developing states, although preventable but is increasing ( 12, 13 ) . Prognosiss suggest that by 2030 deceases from shot will duplicate in the Middle East and North Africa ( 4 ) . Increasing age is such major hazard factor for the disease that after age 55, the hazard of shot doubles every 10 old ages ( 7 ) . High blood force per unit area as the most common preventable causes of the disease is an other hazard factor ( 11 ) . Other hazard factors include: diabetes, smoke, fleshiness, deficiency of exercising, eating a diet high in cholesterin and salt, intoxicant, atrial fibrillation, and household history of OCP usage ( 7, 11, 14, 15 ) . In add-on gender is deciding factor in this disease ; In general shot is more likely to happen in work forces However, du e to the longer life anticipation of adult females on one manus and the high incidence of shot in older ages in the other manus, the figure of instances in adult females is more than in work forces ( 16 ) . Another note is that shot as the most of import factor for physical disablement in the universe, is one of the chief factors need long-run infirmary attention which led to a important addition in the cost of intervention ( 7, 8 ) . In general, the direct and indirect costs ( including old ages of lost benefits ) related to the disease in the United States is about 5.65 billion yearly ( 17 ) . Consequences from few surveies in Iran shows incidence of shot about 43 instances per 100,000 people that 67 % is ischaemic and 23 % is haemorrhagic type ( 18, 19 ) . The most common hazard factor which has been achieved is high blood force per unit area with prevalence about 54 % ( 18, 19 ) . Incidence of shot was somewhat higher in adult females in all age classs ( 51-53 % ) However, in the age group 45-15 old ages occurs more in work forces ; while the mean age of incidence is in the 7th decennary of life. Death within 28 yearss of shot in a survey was 19.2 % , and in another 1 was 31.5 % ( 18 ) . Another survey refers to the unknown state of affairs of this disease in the Middle East and mismatch with informations in Western states ( 1 ) that one time once more makes clear the demand for more surveies in this respect. The lone survey conducted in Shiraz investigates early encephalon bleeding due to high blood force per unit area in patients referred to Shiraz University of Medical Sciences infirmaries during 2002-2004 ( 20 ) . Sing the preventable nature of the disease, it is necessary to make more surveies to find hazard factors and implicit in causes in a peculiar population in order to Sketch and be after for the bar of it ( 18 ) . Sing that no epidemiological survey have been conducted to clear up assorted facets of shot in Shiraz since earlier, this survey was conducted in Shiraz Namazee learning Hospital as a referral centre for shot patients in Fars state and southwesterly Iran to obtain general information about the position of the disease in this part. Material and Method: We conducted this hospital-based survey between August 2010 and January 2011 in Shiraz Namazee learning infirmary. This infirmary is one of the chief referral centres for neurological diseases in southwesterly Iran and affiliated with the Shiraz University of Medical Sciences, Shiraz, Iran. As this survey was a cross-sectional one, all patients admitted in exigency and neurology ward with diagnosing of shot based on their clinical manifestations and imaging ( MRI or CT scan ) during this period were included. Patients with transeunt ischaemic onslaught and those who released by themselves during hospital coarse were excluded. Three medical pupils with supervising and part of one neurology occupant completed the informations assemblage sheet by reading patient paperss during and after study period. It contains the most of import informations about these patients including age, sex, type of shot, drug history, hazard factors, degree of consciousness, neurologic marks, continuance of ho spitalization, result and prescribed medicines after discharge. We analyzed our informations with SPSS version 16 and considered P-Value less than 0.05 important. Consequences: 305 CVA patients were investigated that 269 ( 88.2 % ) had ischaemic and 36 ( 11.8 % ) had hemorrhagic shot. 64 ( 21 % ) had recurrent stroke while others experienced their first of all time shot. 133 ( 43.6 % ) adult male and 172 ( 56.4 % ) adult female between 27- 97 old ages old ( mean:68.33 ±12.99 ) were classified to six age groups that most of them were between 61-80 old ages old, although informations analysis did n’t uncover important difference between mortality rates ( Table 1 ) . Average age of ischaemic shot was 68.6 ±13.1 and hemorrhagic was 66.2 ±12.1. 15.1 % of all patients expired during their hospital coarse while 11.4 % of ischaemic and 40.6 % of haemorrhagic shots lead to decease ( OR:5.34, 95 % C.I. :2.35-12.11 ) . Most common hazard factors among all patients were high blood pressure and ischaemic bosom disease ( figure 1 ) . Hyperlipidemia, ischaemic bosom disease and diabetes had important different prevalence between age groups in a manner that their most prevalence were between 41-50, above 60 and between 41-60 old ages old, severally ( figure 2 ) . In another categorization we categorized the patients into two groups: under and above 45 old ages old. 5 % were under 45 and 95 % were above 45 old ages old. CVA type and mortality rate was non significantly different between these two groups. Most common neurologic marks of patients were right side failing, left side failing and dysarthria ( figure 3 ) . In facet of degree of consciousness, 6.3 % were comatose, 7.2 % Stuporous, 22 % confused and 64.5 % were witting that 78.6 % , 31.3 % , 16.3 % and 5.6 % of them expired during their hospital coarse severally ( figure 4 ) . Mean systolic blood force per unit area in dismissed patients was 148.2mmHg and in expired patients was 144.7mmHg. Besides mean diastolic blood force per unit area in dismissed and expired patients was 84.5mmHg and 86.6mmHg severally. Mean systolic blood force per unit area in ischaemic shots was 145mmHg and in haemorrhagic shots was 160mmHg ( P=0.006 ) . Besides mean diastolic blood force per unit area in ischaemic shots and haemorrhagic 1s was 83mmHg and 90mmHg severally ( P=0.013 ) . Most common drugs used among patients was antihypertensive drugs ( 43.3 % ) and acetylsalicylic acid ( 26.9 % ) . Statins ( 32.7 % ) and acetylsalicylic acid ( 31.6 % ) were most common drugs prescribed for ischaemic patients who were discharged. Median yearss of hospitalization for both types of shot and both discharged and expired patients was 2. How to cite Stroke Epidemiology In Southwestern Iran Health And Social Care Essay, Essay examples

Connecting Tourism Development Small Island Destinations

Question: Discuss about the Connecting tourism development with small island destinations and with the well-being of the island residents? Answer: Introduction In official terms, Bhutan is called the Kingdom of Bhutan. The country is landlocked in the southern part of Asia. It has a border with China (northern part) and another with the country India in the south, west and east directions. It is divided from Nepal by Sikkim to the west and it is divided from Bangladesh by West Bengal and Assam (Indian states) to farther south. Thimphu is the largest city as well as the capital of Bhutan. Bhutan has a total population of 7, 54, 000 people and a total land area of 38,394 km2. It has a very rich biodiversity and the population of the country is mainly rural. It is considered one of the fastest-growing developing nations globally and follows Buddhist culture strongly. The second-largest religion followed in Bhutan is Hinduism. The country became a two-party parliamentary democracy in the year 2008. Television emerged in 1999 and the country was isolated due to the fear of outside interferences destabilizing its monarchy and culture (Weaver 2014 ). It is rated one of the happiest countries in Asia and is heavily influenced by Indian and British cultures. The major trading partner of the country is India. This particular report deals with the tourism policies of Bhutan and the issues faced by the tourism industry in the said country. It also brings to the forefront the achievements of tourism policies and has proper recommendations for the betterment of the tourism industry (Croes 2016). Tourism stakeholders There are various stakeholders in the tourism industry. Association of Bhutanese Tour Operators (ABTO) emerged in 2000 and presently it is one of the acknowledged tour operators in the country. It is the official and mutual opinion of all the operators n Bhutan, who include its basic membership. It is regarded as an institution protecting and representing the gathered concerns of the industry of tourism all over the said country. After few years of its emergence, ABTO has been both effective and responsive in characterizing concerns (shared) and promoting the interests of tour operators. ABTO has also been able to serve various changes for the demands of the said industry and the operators (tour) with the groundwork of the Tourism Council of Bhutan along with its members. It has ensured increased operational and administrative convenience and faster processing of the required formalities (Farmaki et al. 2015). Hotel Association of Bhutan (HAB) is a federation of hotels from all over the country. It is an apolitical, non-profit organization of mutual benefit. Its sole mission is to represent the members interest and promote their professional and economic growth while uplifting the standards of hotels. It also believes in contributing towards the development (sustainable) of Bhutan tourism. It promotes cooperation among the hotels and other stakeholders to promote and establish an ethical code. The objectives of HAB are to foster, develop, represent, improve and encourage the industry of tourism in Bhutan (Hoy et al. 2015). The Guide Association of Bhutan (GAB) is an apolitical, non-profit organization of mutual benefit to professionalize and empower tour guides along with their profession. It aspires to establish itself as the most important body of Bhutan to protect, promote, represent, educate and inform professional guides of Bhutan. It develops its capacity to become a key and important player to enhance and professionalize the quality of guides in the country of Bhutan. GAB was founded in the year 2009 on 27 February. In the year 2010, it became one of the first organizations to be registered (officially) with the newly established Civil Society Organization Authority of Bhutan (Hughes, Weaver and Pforr 2015). The tourism sector of the country is regarded as the most dashing and exclusive destinations for travel in the world. It (tourism) is a dynamic business with a very high capability and the potential for development and growth. The Tourism Council of Bhutan (TCB) has the vision to promote the country as an exclusionary destination for travel based on the values of Gross National Happiness (GNH). It believes in promoting low impact and high-value tourism. It has created an enabling environment for a colorful industry of tourism. It has taken measures to promote the country as a year-round destination and increase the spread of tourism in the regional sectors (Kubiszewski et al. 2013). The Royal Government of Bhutan possesses ten ministries, who work together to bring the goal of Gross National Happiness (GNH) much closer to real life (Ning 2014). The ministries are Ministry of Agriculture (MOA), Ministry of Works and Human Settlement (MOWHS), Ministry of Economic Affairs (MOEA), Ministry of Labor and Human Resources (MOLHR), Ministry of Education (MOE), Ministry of Information and Communications (MOIC), Ministry of Finance (MOF), Ministry of Home and Cultural Affairs (MOHCA), Ministry of Foreign Affairs (MOFA) and Ministry of Health (MOH). SNV Nepal describes the main tourist attraction in Humla. It has defined a four-phase process of ten steps for working collectively with the local communities on the development of tourism. The first three steps relate to the Identification phase of potential markers, areas, villages, stakeholders, etc. It began with the pre-DPP surveys that took place in the year 1997. It started in the year October 1999 and was completed in the year 2000. Step four (the Feasibility Studies0 was completed in the year 2000 and presently the third phase of village level, business planning and district level is under process (Ray and Das 2015). Tourism Policy The Bhutan tourism industry has been founded on sustainability principle and it means that tourism should be ecologically and environmentally friendly, culturally and socially acceptable as well as economically reasonable. The Royal Government of Bhutan has recognized that it is a phenomenon (worldwide) and it is a substantial means to achieve development in the socio-economic sector of Bhutan, which is a country that is still developing. It identifies that tourism affords the liberty to travel and have the ability to help to publicize understanding among individuals to build friendship links based on respect and appreciation for different lifestyles and cultures. The Royal Government has adopted an approach to development and growth of the tourism industry in Bhutan (Teoh 2014). The Government has maintained the number of tourists level to reduce different problems. The tourism policy of Bhutan has maintained consistency in promoting the high value and low impact and it further help ed the country to achieve a rich and living culture. The country is a representation of a magical destination for people seeking a journey back to time. The Royal Government has also taken measures to promote a positive process in the conservation of the environment, promotion of cultural heritage and safeguarding the sovereign status of the nation for contributing significantly to Gross National Happiness (GNH). The tourism policy aims at protecting and respecting the heritage and culture of Bhutan and preserves its resources sustainably (Ray 2015). Issues There are certain issues that affected the tourism of Bhutan in a negative way. Globalization is a worldwide phenomenon and it has reached and affected all of the cultures and societies in every continent. Bhutan is a country with a long history of traditional society and it is often characterized by primitive production mode, which enters recently into the modern global economy. One of the most visible manifestations of globalization is tourism and it has become one of the important drivers of economic development in any country. Bhutans high value, low impact policy has become successful by recognizing the industry of tourism as a niche of market (Timothy 2015). The tourism industry of Bhutan has seen a considerable growth over the last few years due to impact of globalization. The policy has helped the country to invite more tourists and generate high revenue. It has attracted foreign tourists and this helped the country to gain more revenues, thereby, developing the economy of Bh utan. It helped in reducing the unemployment rate in the country and fostered the growth of employment within the nation. However, globalization has a negative impact as well. It damages the traditional culture of the country. Creating and standardizing a single Bhutanese national culture proved disastrous for the cultural diversity in the regional areas of the country. Most of the group discussions evolved from the traditional dress in the country. The wearing of the traditional dress was a matter of pride for the residents of Bhutan. It preserved a part of cultural heritage. The arguments against wearing the national dress of the nation were about modernity and convenience. Cultural commercialization hurt the sentiments of the people of Bhutan (Samdup, Udo and van der Zijpp 2014). Another factor that affected the tourism industry is soil erosion or degradation. It is becoming a serious problem in the nation, which is caused by both human activities and natural processes. The human activities include agricultural practices (unsustainable), infrastructure development, forest fire, mining, urbanization, etc. It is the main cause of loss of agricultural land and decline of agricultural productivity in the nation. The problem is increasing daily with the increase in population and change in climate (Schroeder 2015). The emissions of pollutants from the vehicles posed a major threat to the tourism industry in Bhutan. The pollutants increased the pollution level of the country and that caused in the change of climate in the country. This caused a severe problem in the nation and had a negative impact on the tourism industry of Bhutan. Climate changes result in flood and overflowing and it affects the said industry in a negative way (Schroeder and Schroeder 2014). Urbanization brought about social, cultural and economic transformation in Bhutan. It was impossible to distribute the returns on investment due to rugged terrain and lack of communication and roads. Since the majority of the population lived in the rural regions, it became impossible for them to enjoy the fruits of development at the initial stage. The urbanization process became very expensive due to rugged terrain. It also became difficult for the people living in the rural areas to expand the market transaction and therefore, it created a gap between the incomes and amenities between urban and rural areas. Industrial development had a slow pace because of a weak entrepreneurial orientation, small domestic market and lack of resource inventory, underdeveloped infrastructure and higher transport costs. Urbanization and industrialization go hand in hand in the process of development. However, these two processes do still not affect the rural areas of Bhutan. They are still backward and lacks infrastructural development and growth in economy. Both these factors affected the tourism industry of Bhutan in a negative way (Sherpa 2013). Water pollution is another major cause of the mismanagement of tourism industry in Bhutan. Globalization, urbanization and industrialization have caused severe climate changes in the country. This affects Bhutans biodiversity and population. Due to water pollution, there is a scarcity of supply in water in the households of Bhutan. Waste and water management remained underdeveloped in smaller settlements. Shortage of water is affecting the whole nation and it has a direct impact on the tourism industry in Bhutan. The scarcity of water affects the hotel and tourism industries since it annoys the tourists. This adds to the negative publicity of the country (Weaver 2012). The Royal Government also has a fear of crime and prostitution due to the emergence of globalization and industrialization in the country. They fear of loss of their cultural heritage since globalization has posed a major threat to the traditional culture of the country. There is a change in the mentality of the people, which is affecting the cultural heritage of the country. These issues have an indirect impact on the tourism industry of Bhutan (Snyman 2016). Achievements of tourism policy The tourism policy of Bhutan has achieved many things in the recent years. Due to urbanization and industrialization, there has been a considerable growth in the urban areas of Bhutan. Opportunities for employment have increased and Bhutan is considered as one of the happiest countries of Asia. It helped the economy to generate more income and improved the culture of the country. The tourism policy has helped in the economic development of the country. It focused on sustainable management of resources and it attracted many tourists. The policies helped the country to build new infrastructures and it helped the tourist organization to gain benefit (Teoh 2015). The country has witnessed arrivals of 105,402 tourists in the year 2012 with total revenue of $227 million. It increased the economy of the country due to high returns on investment. The Governments policy of high value and low impact proved beneficial for the tourism industry. It helped to preserve the natural resources and cul tural diversity of the country. It has significantly contributed to the Gross National Happiness (GNH) of the country. The four pillars of GNH have been achieved due to the implication of the tourism policies. The four pillars are sustainable development, promotion and preservation of cultural values, the establishment of good governance and conservation of natural resources along with the environment. It helps in guiding the development and economic plans of the country. The tourism sector of Bhutan represents ten percent of the Gross Domestic Product (GDP) of the nation. The policy has also provided employment to 28,982 people in the past one year. Due to the adoption of tourism policies, Bhutan has been named top five places to visit by New York Times (Suntikul and Dorji 2015). Conclusion At the end of the report, it can be concluded that both private and public sector are more focused on sustainability and responsible tourism in the current situation. The intervention of the Royal Government in the matters of the private sector has proved beneficial for the country to promote its tourism policy worldwide. Both the sectors have been contributing significantly to promote the growth and development of responsible tourism in the country. Tourism is an expanding business in Bhutan and it has seen a significant growth in the recent years. It has become one of the happiest countries of Asia. It has attracted many tourists due to its rich cultural diversity and heritage. The tourism industry will go on providing opportunities for employment and income to the people who need it the most. The Royal Government has taken various sustainable measures to protest the rights of the individuals and promote employment opportunities among the rural and the urban sectors of the country. The high-value low impact policy has proved to be an effective policy in balancing the environment and economy and the Government is adopting various strategies to ensure equal opportunities to every individual of the country. Recommendation The report reveals the current state of the country, Bhutan. The hotel sector suffers from skilled labor and poor understanding of quality service. Therefore, improvements in the quality of the products are highly recommended. The country lacks excellent hotels and guesthouses. The country needs to build hotels with better infrastructure as many foreigners visit the country. The tax collected from the tourists should be used for preservation of sustainable and environment development of Bhutan tourism. The country should reduce the cost to increase the arrivals of tourism. References Croes, R., 2016. Connecting tourism development with small island destinations and with the well-being of the island residents.Journal of Destination Marketing Management. Farmaki, A., Altinay, L., Botterill, D. and Hilke, S., 2015. Politics and sustainable tourism: The case of Cyprus.Tourism Management,47, pp.178-190. Hoy, A., Katel, O., Thapa, P., Dendup, N. and Matschullat, J., 2015. Climatic changes and their impact on socio-economic sectors in the Bhutan Himalayas: an implementation strategy.Regional Environmental Change, pp.1-15. Hughes, M., Weaver, D. and Pforr, C. eds., 2015.The Practice of Sustainable Tourism: Resolving the Paradox. Routledge. Hughes, M., Weaver, D. and Pforr, C., 2015. Confronting the reality of paradox in sustainable tourism.The Practice of Sustainable Tourism: Resolving the Paradox, p.1. Kubiszewski, I., Costanza, R., Dorji, L., Thoennes, P. and Tshering, K., 2013. An initial estimate of the value of ecosystem services in Bhutan.Ecosystem Services,3, pp.e11-e21. Ning, L.I., 2014. Study on Achievements and Problems of Bhutan Tourism Industry.Journal of Shaanxi Academy of Governance,1, p.026. Ray, N. and Das, D.K., 2015. Bhutan Tourism: Issues and Challenges.Strategic Infrastructure Development for Economic Growth and Social Change, p.185. Ray, N., 2015. Tourism Motivational Factors in Bhutan: An Empirical Study.Emerging Innovative Marketing Strategies in the Tourism Industry, p.231. Samdup, T., Udo, H.M. and van der Zijpp, A.J., 2014. A Participatory Framework to Identify Gross National Happiness Issues for the Development of Smallholder Mixed Farming Systems in Bhutan.Asian Journal of Agriculture and Development,11(1). Schroeder, K., 2015. Cultural Values and Sustainable Tourism Governance in Bhutan.Sustainability,7(12), pp.16616-16630. Schroeder, R. and Schroeder, K., 2014. Happy Environments: Bhutan, Interdependence and the West.Sustainability,6(6), pp.3521-3533. Sherpa, S., 2013. Bhutan: Between Two Giants.World Policy Journal,30(4), pp.41-44. Snyman, S., 2016. Strategic Community Participation in Sustainable Tourism. InReframing Sustainable Tourism(pp. 65-80). Springer Netherlands. Suntikul, W. and Dorji, U., 2015. Tourism Development: The Challenges of Achieving Sustainable Livelihoods in Bhutan's Remote Reaches.International Journal of Tourism Research. Teoh, S., 2014. " To change of not to change?": The way forward for the GNH Tourism Model. Teoh, S., 2015. 9 The governmentality approach to sustainable tourism.The Practice of Sustainable Tourism: Resolving the Paradox, p.113. Timothy, D.J. ed., 2015.Heritage Cuisines: Traditions, Identities and Tourism. Routledge. Weaver, D., 2014. The Sustainable Development of Tourism.The Wiley Blackwell Companion to Tourism, pp.524-534. Weaver, D.B., 2012. Organic, incremental and induced paths to sustainable mass tourism convergence.Tourism Management,33(5), pp.1030-1037.

Recognition And Measurement Of An Impairment †Free Samples

Question: Discuss about the Recognition And Measurement Of An Impairment Loss For An Individual Asset. Answer: Introduction The recognition and measurement of impairment loss for an individual asset is governed by Accounting Standard AASB 136 Impairment of Assets. The objective is to ensure that the entity is not carrying forward its assets at a value greater than its market value. Generally impairment loss on assets is recognized at the end of a financial year or on the occurrence of uncertain events. Impairment loss is recognized and measured on all assets except inventories, deferred tax assets, assets arising from construction contracts, assets arising from employee benefits, etc. Recognizing An Asset That May Be Impaired: An impairment loss on any asset is recognized when its recoverable amount is less than its carrying amount (Para 59, AASB 136 compiled). Impairment loss is generally recognized in the profit and loss account. However, if impairment of an asset is done which was revalued earlier then the impairment loss is directly adjusted against the revaluation reserve (Para 61, AASB 136 compiled). There are both external and internal factors which causes for recognition of impairment loss on an individual asset. Some of these factors are (Para 12, AASB 136 compiled): There is an unexpected fall in the market value of an asset. Any economical, technology, market or political change has taken place which would affect the organisation adversely. For eg: A company bought a machine one year back at $ 1,00,000. Currently a new machine emerged in the market with latest technology and would perform the same work with less power consumption and also has a greater useful life. So the machine owned by the company would fetch a very low value in the market due to technological advancement. Therefore an impairment loss is to be recognized. An increase in market interest rate would cause a reduction of the value in use of the asset, and hence requirement of recognition loss will arise. Certain evidence comes to the knowledge of management regarding obsolescence or physical damage of an asset. For eg: Due to processing of defective units certain parts of the machine got damaged before its expected life. Discontinuation of operations, sudden shutdown of the entity or reassessing the useful life of an asset. For eg: Previously accounting was being done assessing indefinite useful life of an asset, however later it was discovered that the asset is not having a useful life greater that ten years. Therefore, an impairment loss is to be recognized based on this change. Certain circumstances are observed indicating that the economic performance of the asset will be worse. For eg: After installation of the asset it was later discovered through an internal report that the net cash flows that the asset will generate is 30% less than budgeted. Measurement Of Impairment Loss: For measurement of impairment loss on any asset we are required to calculate its recoverable value i.e. Fair Value of the asset less costs directly attributable to such sell. Value in use of the asset. Any difference between higher of the above recoverable value and the book value as per the books of accounts is recognized as impairment loss. Fair Value Less Costs To Sell: Fair value of an asset is determined on the basis of arms length transaction entered into by a binding sale agreement. Any functional differences are adjusted in the arms length price to determine the fair market value less costs to sell (Para 25, AASB 136 compiled). In case there is no such contracted transaction but the assets are easily sold and purchased in an active market then such market price will be deemed to be the fair market value. Any costs related to disposal should be adjusted against such market price (Para 26, AASB 136 compiled). Sometimes it may be that there is no contract between two parties for purchase or sell of an asset and also there is no active market for such product then the management can determine the fair value on the basis of best information available to him. Costs which are directly attributable to sale and have been paid are adjusted against the fair value of the asset. Basically all costs incurred for bringing the asset in condition for sale is reduced against the fair market value. Value In Use: Value in use is determined on the basis of the expected cash flows that an entity will generate during the useful life of an asset. It focuses on estimating the future cash flows and discounting it at an appropriate required rate of return. The cash flows should be based on reasonable and supportable assumption and should be reviewed periodically. The cash flows should be estimated covering all foreseeable economic conditions. The cash flows should be based on present capacity of the entity and any future plans of restructuring will have no significance. The discounting rate of return used to determine the value in use of an individual asset shall be a pre tax rate and should consider time value of money. The rate of return should be a summation of the return required by investor from any other risk free investment and risk premium attached with investment made in such asset. The entity may use asset specific rate of return also if such rate is available in the market. Impairment Test For Intangible Assets(Para 24, AASB 136 Compiled): As discussed impairment loss is recognized only when an assets recoverable amount exceeds its carrying amount. An impairment test is to be performed annually in respect of intangible assets having indefinite useful life. The impairment test is required to be performed at the same time every year. These tests are required to be performed more frequently if the changes in events or circumstances suggest impairment of an asset. The entity may also use previous years impairment calculation if following conditions are satisfied: Where the recoverable amount calculated in previous year was greater than carrying amount by a substantial margin. Likelihood of calculated recoverable amount to be greater than carrying amount. The assets and liabilities in the cash generating units remain same. References IAS 36 Impairment of Assets. Iasplus.com. N.p., 2017. Web. 24 May 2017. Bond, David, Brett Gavinder, and Peter Wells. An Evaluation of Asset impairments By Australian Firms And Whether They Were Impacted By AASB 136. N.p., 2017. Print. "Purpose Of An Impairment Test The Purpose Of AASB 136 Is To Ensure That The".Coursehero.com. N.p., 2017. Web. 24 May 2017. Staff, Investopedia. "Impaired Asset".Investopedia. N.p., 2017. Web. 24 May 2017. Staff, Investopedia. "Goodwill Impairment".Investopedia. N.p., 2017. Web. 24 May 2017. "Indications Of Impairment - NHS Trusts - Capital Accounting Manual 2001".Info.doh.gov.uk. N.p., 2017. Web. 24 May 2017.