Health Care Project Essay Example for Free

Health Care Project Essay Team B has chosen prescription drugs for our health care reform project and how our current economic status is influenced. We will give ideas and solutions to show how to decrease the drug pricing. Ways that can be implemented toward a solution. Pharmaceutical company’s need to amend their business practices from a high profit, low development model to a moderate profit, moderate to high development model. Structures and regulation that will explain the competition, barriers to entry, and regulations. Taking a look at drug pricing from different perspective, like cost, research, and development, marketing, and the manufacturing of pharmaceutical drugs. The Monopoly of pricing who is involved, and the curves associated with it. Price discrimination how it changes who’s involved and what the criteria are for groups as well as pricing for individuals. How cost of co pays differ from brand names to generic and how the drug formulates come into play. How to make the system work for everyone that will amount to higher than just a 30-day supply, pharmacy assistance programs, local charity programs, and low income opportunities. Better ways to enforce existing legislation, vote in new legislation, and regulate prices across the board. The above affects the insured and non-insured American’s. For most American households, paying for health care to include prescription drugs and medical bills has been one of the hardest financial strains out there. According to a report published by (Consumer Reports, 2012), many have cut back on other household expenses or taken potentially dangerous measures with their health to afford their medications. The most affected population is the working-age Americans who do not have prescription drug insurance coverage. More than half of the people who completed the survey requested by Consumer Reports took one or more prescriptions had to reduce other household expenses or make changes in how the general population manage their finances. These reductions included how much they spend on their groceries, entertainment, activities with the family, and using their credit cards to purchase medications. The problem  was more severe with younger people than elderly people age 65 and older. â€Å"84 percent of them said they had to resort to such measures† (Consumer Reports, 2012) as previously listed. Prescription drugs or better yet the cost of prescription drugs is a discussion in the country of importance. The rise of the cost of prescription drugs is of important to many people in the United States and plays a huge role in the economics of health care. The elevated pricing of prescription drugs has become a focal point of politics and in need of some governance. Even though healthcare and prescription drugs are seen as a private sector issue, the discussion of some socialist measures put into place is a definite need for the economy. Some of those ideas include price-capping expensive drugs and even importing drugs from Canada. Healthcare and prescription drugs have been privatized; however, the government has a huge influence on them both. According to the Centers for Medicaid and Medicare Services, the government, including state, and federal, has contributed more the 2.7 trillion in 2011. This shows that we have hidden, or more politically correct, blurred the view of a socialist healthcare system. The currently health care system with health care reform has caused confusing for co nsumers. Many people are struggling to pay for the high cost of medication they are on. Some of the patients have to take a different type of medication, which is called alternative medication because their insurance denied paying for it in addition; the process to get approval from insurance takes longer time and more paperwork back and forth from doctors and insurance companies. In reality, health care consumers are the victims, they suffer from their medical illnesses, and they suffer for the high cost of prescription drugs. Health care reform in theory is helping more than forty million people to have health coverage, the demand curve shifts to the right. The important matter at the present time is the supply to cover that many people to have a quality care whereas the economy is gradually recovering. The unemployment rate is not changing much, it is still relatively high. When the prescription drug cost much of our income, seeking for other solution becomes a must do from consumers, they tend to dismiss their prescriptions or buying medication from online market, w hich may cause bad health than curing purpose.

Children with special educational needs Essay Example for Free

Children with special educational needs Essay The home environment and lifestyle of a child can be influenced from as early as conception. In pregnancy if a mother chooses to drink alcohol they run the risk of alcohol crossing the placenta, which can lead to foetal alcohol syndrome. This condition affects foetal growth and causes delayed development, learning difficulties and congenital abnormalities. In addition there is a risk of miscarriage. Furthermore, increasing hours of work pressured upon parents from their place of work can lead to bad eating habits, for example, fast food takeaways giving children snacks, fizzy drinks, sweets and crisps, which in-turn could lead to obesity and all the health problems that are associated with obesity, such as diabetes and osteo-arthritis. Moreover they could be the subject of bullying at school. The child may become socially excluded because of their size; they may feel depressed and withdrawn hindering their learning potential. Gender influences: Children are aware of their gender identity. Read more: Explain how children and young peoples development is influenced by a range of external factors essay Research indicates: By the age of 21/2 years, children think girls prefer to play with dolls and engage in domestic activities with mum, while boys prefer to play with cars or construction toys and helping dad. (www. geocities/gender. edu. ) Gender stereotyping is damaging to childrens social development and their personality as it damages their self-image, in addition too the identity of girls because it can affect their confidence and lower their self-esteem. Boys too can be limited by gender stereotypes by being forced to behave tough or less caring, in order to conform and by accepted by others. This can be overcome by early years practitioners providing role-play opportunities including dressing-up clothes, which allow children to explore different roles. Furthermore, books and games should be avoided, which demonstrate gender stereotyping. Special Educational Needs: The range of special educational needs, (SEN) is vast and the starting point for looking if a child may have a learning difficulty can be seen through their level of academic attainment. Learning difficulties can be described as moderate, severe or profound and multiple. They can range from a mild hearing impairment, to a severe impairment, for example, Cerebral palsy. This condition affects the part of the brain that controls movement. This may cause disability of all four limbs. Children with this condition may have motor problems, visual and hearing impairments, in addition to speech and perceptual difficulties. Dyspraxia is referred to as, Clumsy child Syndrome in this condition the child has difficulty with physical movement, language development may be delayed. In addition learning difficulties can occur where fine or gross motor skills are needed. Dyslexia is a condition where the child has difficulty with words and learning to read, spell and write. This could cause the child to have low self- esteem and become frustrated, or even disruptive. These examples are just a few of the conditions that may have an impact on a childs ability to learn and develop to their full potential. It is just as important recognising the child has SEN, as to meeting their needs to help them achieve. Communication is of paramount importance, in addition to remembering to put the needs of the child first and then the disability. In conclusion it can be shown that a childs learning and development can be affected by many factors, throughout the human life-span. This is why it is imperative that these factors are highlighted to early years professionals, so they can recognise and act upon them in the childs best interests, to promote their well being and education. REFERENCES: Alcott, M. (2002) Children with special educational needs, 2nd edition, Hodder Stoughton, London. Haralambos, Rice, D. (2002) Psychology in Focus A level, Causeway, Lancs  www.geocities.com

Debit Vs Credit Card Analysis

Debit Vs Credit Card Analysis Every time you use a credit card, you are actually borrowing money that is made available to you by a bank or other financial institution. The institution pays the debt to the vendor and, in turn, you pay the money back to the institution. By signing up for a credit card, you agree to pay back the money that you borrowed, in addition to any interest drawn on the amount you borrowed. Odds are, you have a debit card in your wallet or purse right now, since many ATM cards are programmed to have debit options. Issued by your bank, debit cards take funds directly from the money that you have in your bank account acting much like a check, just faster. With a debit card, you dont have to carry cash or checks, and it is very convenient to shop at a variety of places including gas stations, grocery stores, restaurants and retail stores. They provide instant access to your money and are accepted worldwide. Debit cards are used much like credit cards, meaning that the store where you are shopping swipes them and you are normally given the option of signing your receipt instead of using a required PIN number (you can enter your PIN number if you prefer). You also typically do not have to show a picture ID. A few reasons why you should pay with credit: When you shop online. When you buy something from the internet you would like to use your credit card because the funds dont come immediately out of your checking. This way if you have any disputes with the online merchant you can call up your credit card company and get the charge removed. This also works to protect your cash balances because if someone somehow gets a hold of your credit card number they can only ring up a bill that you dont have to pay (because you didnt charge it), but if they get ahold of your debit card number they can cause you one major headache. When you buy a big-ticket item. You might not be aware of this but most credit card issuers offer an extended warranty on anything you buy with credit. Obviously youll want to review your credit cards terms but this can come in handy as some credit card issuers automatically double the manufacturers warranty. When you want to build your credit history. Using your debit card wont build you any credit but if you use your credit card and pay it off on a monthly basis youll start to build your credit up quickly. When you want to rent a car. Many credit cards offer damage protection coverage when you pay for a rental car with them. This offers the same coverage as the damage insurance that car rental companies will try to sell you. Pay with your card and save yourself some money. You want to earn points. Most credit cards nowadays offer reward points which can be redeemed for cash, gift cards and even airline tickets. A few reasons why you might want to pay with Debit: You want cash. If you want to get cash quick without paying any ATM fees then just use your debit card and ask for cash back at the merchant. Quick, free and easy. You want to avoid interest charges. Obviously if you use your credit card you will likely be charged interest for any purchases you put on your credit card. This is not the case when you use your debit card because the funds are transferred automatically out of your checking account. You dont want (yet another) bill to pay. Lets face it, were overrun with bills every single month. If you want to streamline your life and just dont want to have yet another bill to pay then use your debit card. If you dont have a balance on your credit card then you dont get a bill. Good stuff! Which Is Better? Maybe you still dont see much difference, besides where the money comes from and when you have to pay up. So which one is better to use? It depends upon how careful you are with your card and why you are using the card. The features that make debit cards convenient instant access to your money, lack of a required PIN number and not having to drag out your photo ID when you use it make fraud that much easier. Unless reported quickly, theft of your debit card can quickly devastate your bank account. This is where you begin to see the difference. Credit card companies are held to strict liability laws; the law limits consumer liability for credit card fraud to $50. For example, if you notice suspicious charges on your credit card statement such as double billing or an incorrect charge, the credit card company is obligated to investigate if you send in a written request within 60 days. For debit card fraud, your liability is $50 if you notify the bank within two days of noticing the fraudulent charges. After two days, your liability increases to $500, and up to your entire account balance after 60 days. So, if you report the theft after two days, you can be held responsible for paying for purchases or charges that you didnt make. Although many banks have started to implement voluntary plans to limit customer liability to $50, there is no federal law regarding this issue. One final advantage of credit cards is that they are helpful for consumers seeking to establish or reestablish an attractive credit history. Responsible credit card usage can improve ones credit rating, which will improve your chances of obtaining favorable credit terms (low interest rates, low fees, etc.) for automobile loans, mortgages and personal loans. Finally, a debit card is not just a card its ready access to your money. Be as careful with it as you would with your wallet if it contained the contents of your entire bank account. Thank you à ¯Ã‚ Ã…  

Racial Profiling is a Valuable Policing Tool Essay -- Racial Profiling

Former President Clinton called for a national crackdown on racial profiling and ordered federal law enforcement authorities to begin an investigation. (1) Vice President Al Gore promised the NAACP that should he become president eliminating the practice of racial profiling by the nation's police departments would be a top priority. (2) New Jersey Governor Christy Whitman fired Police Superintendent Carl Williams after the 35-year veteran trooper said in an interview that minorities are more likely to be involved in drug trafficking. (3) In the case of State of New Jersey v. Pedro Soto, et. al., the attorney for the black defendants moved to suppress evidence from traffic stops deemed to be discriminatory enforcement of the traffic laws. (4) On March 4, 1996, New Jersey Superior Court judge, Robert E. Francis, in granting the motion, held that "unrebutted statistical evidence of disproportionate traffic stops against African-American motorists established de facto policy of targeting blacks for investigation and arrest and thus established selective enforcement violating the equal protection and due process clauses. The motion to suppress evidence, resulted in criminal charges being dismissed against all 19 defendants. (5) What is racial profiling? Does it serve any purpose? In the most general terms, racial profiling is a process whereby people employ a cheap-to-observe physical characteristic, such as race, sex, height, weight and accent, as a proxy for a more costly-to-observe characteristic. It is prejudice, in the sense of the word's Latin root - the act of pre-judging. Another way to define pre-judging is that it is the practice of making decisions on the basis of incomplete information. Since the acquisition of i... ...ficially sanctioned or de facto policy of targeting minorities for investigation and arrest, any evidence seized will be suppressed to deter future insolence in office by those charged with enforcement of the law and to maintain judicial integrity. U.S.C.A. Const. Amend. 14. 6. The age-adjusted incidence of prostate cancer is higher in black males (142.0 per 100,000) compared with white males (108.3 per 100,000). 7. Approximately 80,000 Americans have sickle-cell disease. About 9% of blacks have the trait, and an estimated one in 500 blacks. One in every 1,000 to 1,400 American Hispanic children are born with sickle-cell disease itself. The high incidence of the sickle-cell gene in these and other specific populations is due to its ability to make red blood cells resistant to the malaria parasite. 8. In this group, the incidence is 1 out of 2,500 people.

Platos Symposium analysis Essay -- essays research papers

â€Å"Plato’s Symposium† Kaboom, that was the sound of Zeus’s thunder crashing towards the Earth. During this time period the people in Greece believed in these gods. Also happening at the same time period was when the worlds most famous philosophers began to come out and teach. Most importantly the philosophers did what they were suppose to, and that was to question the world around them. One of the most famous philosophers in the Greek period around 416 B.C. was a man named Socrates. Socrates was student of the Diotima which taught him things about love, ignorance, wisdom and right opinion, which he rehearses to the people attending the dinner of Agathon’s. We will first start by analyzing what Diotima has said about the four cognitive functions, which are: wisdom, understanding, right opinion and ignorance. She asks Socrates â€Å"do you think what is not wise, then it is ignorant?† and she continues with â€Å"Do you not perceive that there is something between wisdom and ignorance?† In these first quotes Socrates only believes that if something is not wise then it has to be ignorant and that there is no in between. Diotima then points out that doesn’t think see that there is an middle point between wisdom and ignorance. Diotima then replies â€Å"To have right opinion without being able to give a reason, is neither to understand (for how could an unreasoned thing be understanding?) nor is it ignorance (for how can ignorance hit the truth?). Right opinion is no doubt something between knowledge and ignorance.† In the second quote what Diotima tells Socrates is that right opinion is in between wisdom and ign orance. She explains this by telling Socrates that being incapable of giving a reason something cannot be considered knowledge, because how can knowledge be entirely lacking reason. She also points out that it can’t be considered ignorance because you can’t obtain the truth from ignorance, but then it is clearly something in between wisdom and ignorance which is called right opinion. Diotima explains the four cognitive functions more in depth a couple of paragraphs later on starting with â€Å"The truth is this: no god seeks after wisdom or desires to become wise—for wise he is already; nor does anyone else seek after wisdom, if he is wise already. And again, the ignorant do not seek after wisdom nor desire to become wise; for this is the worst of ignorance, that one who i... ... all equal forms, and from equal forms to equal practices, from equal practices to equal notions, until from equal notions he realizes the notion of absolute beauty, and finally knows what the essence of beauty is. Diotima explains that this is the life for which a man should live in the view of absolute beauty; a beauty that if you once touched you would not care of gold, clothing, and attractive boys, who’s presence entrances you; and you many a one would be satisfied to live seeing them and talking about them with out food or water, if that were possible, you only want to look to be closer to them and to stare at them. But what if man had eyes to see the true divine beauty, pure and undisrupted, not clogged with the pollutions of human life. To that place looking, and having ability to communicate with true beauty divine and simple? Remember how in that communion only, beholding beauty with the eye of the mind, he will be able to bring forward, not images of beauty, but realities for he has hold not of an image but of a reality, and bringing forth and nourishing true virtue to become the friend of God and be immortal, if mortal man may. Would that be a non-honorable life?"

Ethos, Pathos, and Logos in Keeping Close to Home by bell hooks Essay

Ethos, Pathos, and Logos, bell hooks Style bell hooks ties in the three elements of argument, ethos, pathos, and logos in her essay, "Keeping Close to Home: Class and Education," by telling us about the many events of her life. hooks establishes credibility, or ethos, unintentionally, through descriptions of her achievements and character. hooks appeals to the readers logic, or logos, by giving real world examples from her personal experiences. She also appeals to the readers emotions, or pathos. Pathos is the aspect of argument she uses most heavily. hooks does this by talking about family, peers, feelings, and change. hooks shows us ,in her essay, credibility, logic, and emotion using the stories of her life. bell hooks is a woman who does not concern herself with establishing credibility among her audience or critics. What is important to hooks is that she reaches the people who most need to hear what she has to say. As hooks tells us, "It is important that we know who we are speaking to, who we most long to move, motivate, and touch with our words" (90). hooks has, however, established credibility through her many achievements, such as, attending school at Stanford University, teaching at Yale, writing the book Ain't I a Woman: black women and feminism, and by starting a black women's support group. Although these are great accomplishments, no matter what your race or sex, I feel she best establishes her credibility through her character. hooks tells us that while she often may have needed money, she never had the need for new beliefs or values. She shows great strength in her ability to combine her past life with her new "privileged" life. As hooks says, "It was my responsibilit y to formulate a way of being ... ...anion] wanted to know whether or not I knew them" (91). bell hooks did not personally know these people , but they represent her family and her past. hook finds it unsettling that in her experiences, she has found no black bonds among professors and students. She feels this lack of bonds prevents many brilliant black students from thriving. hooks is disturbed by the lack of positive ties to ethnicity. I feel bell hooks has done an excellent job of showing the elements of ethos, logos, and pathos through her life experiences. She makes very strong points. hooks shows the credibility, logic, and emotion that are needed to get her points across. She relies most heavily and effectively on emotion. In, "Keeping Close to Home: Class and Education", hooks clearly agues ethos, logos, and pathos with a passion to reach people that have never been reached before. Ethos, Pathos, and Logos in Keeping Close to Home by bell hooks Essay Ethos, Pathos, and Logos, bell hooks Style bell hooks ties in the three elements of argument, ethos, pathos, and logos in her essay, "Keeping Close to Home: Class and Education," by telling us about the many events of her life. hooks establishes credibility, or ethos, unintentionally, through descriptions of her achievements and character. hooks appeals to the readers logic, or logos, by giving real world examples from her personal experiences. She also appeals to the readers emotions, or pathos. Pathos is the aspect of argument she uses most heavily. hooks does this by talking about family, peers, feelings, and change. hooks shows us ,in her essay, credibility, logic, and emotion using the stories of her life. bell hooks is a woman who does not concern herself with establishing credibility among her audience or critics. What is important to hooks is that she reaches the people who most need to hear what she has to say. As hooks tells us, "It is important that we know who we are speaking to, who we most long to move, motivate, and touch with our words" (90). hooks has, however, established credibility through her many achievements, such as, attending school at Stanford University, teaching at Yale, writing the book Ain't I a Woman: black women and feminism, and by starting a black women's support group. Although these are great accomplishments, no matter what your race or sex, I feel she best establishes her credibility through her character. hooks tells us that while she often may have needed money, she never had the need for new beliefs or values. She shows great strength in her ability to combine her past life with her new "privileged" life. As hooks says, "It was my responsibilit y to formulate a way of being ... ...anion] wanted to know whether or not I knew them" (91). bell hooks did not personally know these people , but they represent her family and her past. hook finds it unsettling that in her experiences, she has found no black bonds among professors and students. She feels this lack of bonds prevents many brilliant black students from thriving. hooks is disturbed by the lack of positive ties to ethnicity. I feel bell hooks has done an excellent job of showing the elements of ethos, logos, and pathos through her life experiences. She makes very strong points. hooks shows the credibility, logic, and emotion that are needed to get her points across. She relies most heavily and effectively on emotion. In, "Keeping Close to Home: Class and Education", hooks clearly agues ethos, logos, and pathos with a passion to reach people that have never been reached before.

Difficulties Relating to the Recognition Essay

Introduction: With the development of market economies, knowledge economy and information industry, intangible assets as a necessary part of current business become one of the most important factors leading businesses to a success. In the previous years, people paid more attentions to tangible assets i.e. PPE, inventories, and other tangible assets that can produce future economic benefits. However, nowadays, people recognize that intangible assets would bring enormous benefits than we can expect. In fact, tangible assets, on average, are only 30% of the value of some companies. Especially, in the hi-tech industry, the percentage of intangible assets arrives to 90% in some companies. For instance, the US Microsoft, its book value is lower than GM’s, but its output value and profit is far more than the combination of three subsidiaries of GM. Furthermore, the ratio of intangible asset even reflects the strength of a company and makes the company more competitive. Intangible assets have real vale and are very important to a company’s success, but are much harder to measure and quantify than their tangible counterparts. Therefore, what is the most significant point regarding to intangible asset is to recognize and measure reliably during accounting process thereby evaluating asset or even the value of a corporation more accurately and disclosing the actual information to accounting users. This essay will illustrate difficulties when recognizing and measuring intangibles and concentrating on the process of brand in particular. Difficulty analysis: IAS38 defines an in tangible asset as â€Å"an identifiable, non-monetary asset without physical substance†. It cannot be an intangible asset if an item is not an asset. As an asset, it must be controlled by an entity which also results in expected economic benefits flowing into the entity. Being distinguished from PPE, intangible asset has no physical substance. The feature â€Å"Identifiable† stated in IAS38 is that â€Å"an item is identifiable when it arises from contractual or other legal rights or when it is separable†. When it comes to control, the problem becomes more complicated. An entity could obtain future benefits arising from an intangible; however, whether the item is controlled by the entity firmly or not is not certain. For example, if a company purchase patent by trading contract, this patent controlled legally will bring benefit to the entity, then the patent can be demonstrated as intangible asset. On the other side, staff training expenditure for talents plan is not recognized as intangible asset because the entity cannot control the staff actually if they change jobs to another company even though after training they can generate future benefits for this company. As a result, it is difficult to recognize the intangible asset from its definition. Intangible resources should be recognized as expenses when incurring, if the asset recognition criteria are not met. In the respect of measurement, capitalizing and amortizing intangible assets over their useful lives will affect future benefits, which are believed to follow the principles of prudence and accrual of financial statements. Nevertheless since intangibles are difficult to record materially, the value of financial statements will be declined when doubtful or even non-existing assets happened. Take deferred charge as a example, in some standards, deferred charges (e.g. advertising and promotion costs, R&D costs, organization costs, start-up costs, and legal costs ) can be capitalized, because they are amortized over 1 year period, thus costing the future economic benefits. As for their counterpart, ISAC states that these costs must be expenses, for which reason that â€Å"Once an intangible asset is in working condition, any further costs incurred in relation to that asset are not recognized as part of its cost. Therefore, costs incurred in using or redeploying an intangible asset should be recognized as an expense† (Melville, 2011, P103). When concerning the subsequent expense, it is difficult to distinguish between capitalization and expenses clearly. What should be highlighted here is †brands† which referred in IAS38, â€Å"Expenditure on internally generated brands, mastheads, publishing titles, customer lists and items similar in substance cannot be distinguished from the cost of developing the business as a whole. Therefore, such items are not recognized as intangible assets.†Brands are regarded as a type of intangible items where recognition could become possible and even necessary. Difficulties arise when brands are separated by internally and externally generated intangible assets. Internally generated tangible assets are â€Å"those which have been developed by the entity itself rather than purchased from another entity.† (Melville, 2011, P103) In order to be included in balance sheet assets, brands should be either â€Å"acquired for valuable consideration and need not be shown under goodwill† or â€Å"created by the undertaking itself, in so far as national law permits their being shown as assets† (EEC 1978, art. 9 C.). According to the example of Part A, Enigma plc has a brand expenditure of â‚ ¬10,000 including the acquisition of the Variations brand acquired from Elgar Ltd for â‚ ¬7 million and marketing expenditure on Enigma’s internally generated brands. Externally and internally generated intangible asset should be separated for accounting. In terms of externally generated tangible asset acquired by purchasing from another company, which satisfies the criteria of intangible assets: (a) future economic benefits arising from the acquisition of this item will flow into the entity; (b) the entity obtained this equity by contract so that controlling it legally and substantially; (c) brand is non-monetary; (d) it is identifiable for brand with no substance. Brand acquired from external parties reflects the position of intangible assets that have been clarified above; therefore, being recognized as intangible asset and recording â‚ ¬7 million under asset in the statement of financial position. Notwithstanding internally generated brands might be an intangible asset, difficulties to confirming still exist. IAS38 then states that â€Å"it may be difficult to assess whether an internally generated intangible asset qualifies for recognition because of: (a) The problem of establishing whether or not there is an identifiable asset which will generate future economic benefits, and (b) The problem of determining the cost of the asset reliably† Managers cannot ascertain that internally generated brands would produce future economic benefits even if generating the brands at cost which should be written off as an expense. In consequence, the cost of brands is demonstrated as expenditure and recorded in the comprehensive income. Conclusion: Difficulties of recognizing and measuring the intangible assets are not only on the process of accounting, but also regarding the difference between varies of standards around the world. Moreover, investors and managers of corporations abstract more emphasis on self-brand as increasingly attention paid to competition of intangibles. Nevertheless, the self-brand should be firstly recognized as actually an intangible assets or the cost is just an expense, which will assist us with accounting process as well as disclosures to the outer parties. Reference: EEC (European Economic Community). 1978. â€Å"4th Directive on the annual accounts of certain types of companies n ° 78/660/EEC.† Official Journal of the European Communities, (August 14). Hendriksen, E.S. and Van Bred, M.F. (1992) An Accounting Theory.5th edition. Chicago: Irwin IAS 38 Johnsen, L.T. and Patrone K. R. (1998)Accounting Horizons. pp. 293–303 Melville, A. (2011) International financial reporting. 3rd edition. pp.100-113 Nils,E.J. and Kjell.H.K. (2000) ’Accounting for Intangible Assets in Scandinavia, the UK, the US, and by the IASC: Challenges and a Solution’, the International Journal of Accounting, 35(2), pp. 243–265. 2000 [Online] Available at http://www.sciencedirect.com/science/article/pii/S0020706300000480 (Accessed:20 Nov.2012) Stolowy, H. , Haller, A. and Klockhaus, V. (1999) ’Accounting for brands in IAS38 of IASC (intangible assets) compared with French and German Practices’, Emerging issues in international accounting, pp.7-20.1999 [Online] Available at https://studies2.hec.fr/jahia/webdav/site/hec/shared/sites/stolowy/acces_anon yme/recherche/working%20papers/accounting%20for%20brands.pdf Walton, P. and Aerts, W. Global Financial Accounting and Reporting. second edition.pp.150-155)