Sociodemographic Health Risks in Australia

Sociodemographic Health Risks in Australia Australians regard the country environment a better and safer option in terms of lifestyle and health then populated areas, such as cities and their surrounding neighborhoods (Humphreys Rolley 1991). Moving to rural areas for a much cleaner atmosphere and away from the congestion of traffic. Nevertheless families or individuals who built life for themselves in rural and remote Australia have many health disadvantages in their path, then civilization in city areas and its regions. This is proven statistically with evidence and research that mobility and mortality rates are much higher than those who live in urban areas due to some extensive diseases that can’t be further examined in rural areas to give a full diagnosis and asses their condition due to shortage of resources and medical equipment (Humphreys et al. 1997) . There are many factors that contribute to rural health disadvantages in different specifications in relation to his/her health. This essay will be looking into the four major factors that include, sociodemographics, health status, health risk factors, costs and use of health services. Sociodemographics refers to the variables within a society and its population in terms of race, gender, socio economic statuses and mainly the population’s social wellbeing in both rural and remote Australia. Socioeconomic disadvantages and demographics of the area and its population are major and important determinants of health (AIHW, 2012). It is important to realise the main indicators such as age, health statuses, rates of hospitalisation and mortality rates for rural populations of Australia are determined by certain demographics such as sex and population size, this process is essential to clarify different health statistics (AIHW, 1998a). These points are indications in relation to poorer health, adequate nutrition, better housing and having an education with transport (AIHW,1998), to support your travel needs wither health related or not. Privation of either of these necessities will result in dramatically poorer health. Keeping in mind that if sufficient nutrition is not reachable or used it will have an immediate effect on health status. Needs like education have more of an indirect effect on health (AIHW, 1998). For instance having no educational background can result in the lack of knowledge about certain health conditions like cancer, in rural Australia there are insufficient resources to determine and treat breast cancer, cervical cancer and lung cancer which results from individuals smoking and affecting their health not being health conscious which greatly results in higher death rates (Mathers, 1994). The factors that contribute to the health of a population include social, economic, environmental and an array of lifestyle choices (AIHW, 2012). A number of factors are linked with livelihoods in rural Australia that subsequently affect health status. Factors that affect health status of given population in rural Australia include: employment, ethnicity, business grounds in rural areas other factors are from a demographic point of view looking at climate, geography, aging populations and retrieval of information in relation to health and disability (Frager et al, 1997), (AIHW,2012). These factors take different effects within rural and metropolitan Australia and may result in dissimilarities in the prevalence of an array of diseases and mortality rates (AIHW, 1998a). Australia’s indigenous population are facing poorer health then the overall Australian population. The effect is recognised by numerical categorisation of indigenous people in RRMA sub sections and by use of mort ality data collected and put in Australia’s institute of health and welfare database of mortality (AIHW, 2013). Mortality rates in capital cities was lower than those in rural and remote zones of Australia (AIHW, 1998a). There are different of health outcomes regularly used as indicators for given health populations (AIHW, 2012). Death rates, hospitalisation and cancer incidence rates are all a set of indicators for health status (AIHW, 1998a).   Health risks are the probable factors that decline the health of people from certain medical conditions or diseases. These comprise of certain factors such as their physical environment, pollutants, and communicable diseases, additionally the social environment plays an important part, family matters and disturbances (AIHW, 2003). These all result in the amplification of different diseases affecting people’s health (AIHW, 2013). Behavioral determinants such as inadequate exercise, smoking and reduction of daily activities are linked with increase in disease rates and other medical conditions. Living in rural Australia would be a negative outcome for most when asked simply by being away from health facilities, such as gyms occupying for exercise, doctor surgeries for quick treatment and having less produce stores to buy your five daily fruits and veg’s from for your daily intake. Risk factors are the probable outcomes of disease in people if there’s a link with th e medical condition and factor. Other risk factors for chronic conditions such as cardiovascular disease are very complicated to determine. Generally speaking there is not one specific cause to a diseases occurrence rate, there are several factors that need to be assessed before making any thorough diagnosis. Understanding certain aspects in risk factors both rural, regional and remote Australia is the key fundamental in going forward as a nation helping individuals in need. Costs and the utilization of health services across remote and rural Australia is a topic often brought up in the parliamentary senate of Australian states. The idea behind these parliamentary debates are to enhance and better the performance of Australia as a whole country by mending all those gaps that have been left such as expenditure and utilization of health services across rural and remote Australia. The government of Australia has said a lot and personally haven’t done anything to assist with introducing new health resources and supporting the coasts for medical equipment and building safer roads for rural and remote areas so individuals are less likely prone to an accident, therefore it builds better health measures and reduces mortality rates due to degrading the risk factors associated with it. Expenditure levels, amid regions are certainly related with changes in population’s growth size and composition (AIHW), (2011). A district or region with a greater pop ulation are highly likely to have immense total health expenditures then places with lower populations. The age structure of a given population in a specific location is a vital factor in health expenditure, (AIHW), (2011). Reason is due to older individuals and youngsters such as infants and toddlers require greater health diagnosis and care. In remote and rural Australia regions usually consist of younger group sectors in populations then older pupils, (AIHW), (2011). Health care facilities such as hospitals which are the main source of receiving health assessments from ED doctors or getting an x-ray for a broken leg. Procedures in hospitals are surgical and non-surgical whilst they require chemotherapy for cancer patients or even specialist checkups on your health condition to prevent it from actually getting worse. The remoteness of hospitals from rural and regional populations in Australia may impact their access to procedures, (AIHW), (2008). Levels of health expenditure are w idely affected by certain sub factors such as the degree of illnesses and diseases, population and government set out policies and grants alongside the price for these goods and services, (AIHW 2004). Inconclusion for the population of remote and rural Australia there are many positive attributes. In comparison to the National Health Survey they have gathered data that indicates Australians, regardless of their geographical region, have knowledge of certain preventative measures for a better health, and understand the requirement for exercise to keep fit physically and mentally, pap smear tests and protection from the sun by using certain moisturisers to help prevent melanoma or other skin cancers conditions (AIHW, 2011). In addition the health of populations in rural and remote zones of Australia is much poorer then individuals who live in metropolitan regions of Australia. In relation to their health conditions such as mortality as a result of injury obtained, certain heart conditions and diseases, homicide and suicide rates. Overall there are substantial health risks associated with living in remote and rural regions of Australia among them are pollution, road safety, available health facilities, and medical equipment with treatments. However there are positives for the populations of rural and remote zones such as having peace, costs are much lesser then urban areas, less crime and a safer environment with distance from noise. Reference list: Humphreys J/ Rolley F (1991). Health and health care in rural Australia. (Original work published 1991). Retrieved from http://www.aihw.gov.au/WorkArea/DownloadAsset.aspx?id=6442459022. Humphreys JS/Matthews-Cowey S/ Weinand (1997).Factors in accessibility of general practice in rural Australia. Australia: Author. (Original work published 1997). Australian Institute of Health and Welfare. (1998). the sixth biennial health report of the Australian Institute of Health and Welfare.Australia’s health. Retrieved from http://www.aihw.gov.au/WorkArea/DownloadAsset.aspx?id=6442459022. Abduljawad Raeiq Student Number Health Health Behaviour 130 Essay 17688257

The Impact Of Religious Settlers In Religious Times Essays -- essays r

  Ã‚  Ã‚  Ã‚  Ã‚  The places where we live today have not always been here. The way we live has not always been the same. In fact, very few places that existed back in the colonial times exist today. If they still exist, it is because of the success gained over the years gone by after the settlers came to the New World. Settlers came to the New World in search of many things. They came in search of gold, they came for new lives, and they came for religious freedom. In England, during this time period, people were being judged, separated and persecuted on the basis of their religious beliefs. There were two groups of people that were unhappy with the Church. These groups came to be known as the Puritans and the Separatists. The Puritans are the people who are known to want to make changes within the Church of England. Then there were the Separatists, who were so disgusted with the Church of England that they just wanted out. They wanted to be recognized totally separate from it. One group, the Separatists. â€Å" In 1609, a group of about 125 Separatists moved from England to Holland (a part of the Netherlands) because the Dutch had a policy of religious tolerance.† They were able to practice religion how they wanted to, but they were uneasy about the thought of their children losing their English roots as time went on. So they came up with the idea of immigrating to the New World. Only about 30 wanted to voyage to Virginia, which was an unknown land to all. The Separatists sailed from Holland in 1620. This group was also known as the Pilgrims. The pilgrims are widely known for â€Å"The First Thanksgiving† as their offertory meal with the Native Americans. The Pilgrims goal was to establish a colony â€Å" as a distinct body by themselves.† And off they went for their voyage across sea, goals sighted for just north of Jamestown. Unfortunately, they were blown off course, so when they finally got a glimpse of land, it was Cape Cod. It was the separatists that put together the Mayflower Compact, which was a legal basis recognizing James I as their king and it state â€Å" that they would form a civil body politic, which would frame such just and equal laws for the good of all the people.† A solemn agreement was made to abide by the compact, and it was signed before anyone got off the ship. Only men signed the document because women of that time were not cons... ...st everyone who believe that in order to be recognized in life, you had to abide by the religious rules. Puritans especially believed that they could make changes in the Church to fit the needs of the members of the community. But what they did was just make the situation worse for the people who were already unhappy. The Separatists cut off all ties completely with the Church, because they were fed up with trying to deal with its strict rules and regulations.   Ã‚  Ã‚  Ã‚  Ã‚  It is because of people like Roger Williams, John Wheelwright, and Thomas Hooker that we have some of the religions that we have today. It is also the factor of the colonies being where they are today. Everything that was done in the past by people like them, has had a great effect on today’s society. It is because of the people from the past that gives the people the courage today to stand up for what they believe in. Without theses people, we would not have the great Martin Luther King, Jr., or other great people who made changes in history. We owe a great deal to their courage and their actions, because without them, we may not have some of the places, people, or ideas that we have today.

Mexico vs. Us vs. Ifrs

pwc. com/mx/ifrs IFRS, US GAAP and Mexican FRS: similarities and differences* The Summary A comparison of IFRS, US GAAP and Mexican FRS pwc. com/mx/ifrs PricewaterhouseCoopers Mexico Mariano Escobedo 573, Col. Rincon del Bosque. C. P. 11580, Mexico, D. F. Tel. : 5263 6000 Fax: 5263 6010  © 2009 PricewaterhouseCoopers. All rights reserved. PricewaterhouseCoopers refers to PricewaterhouseCoopers Mexico, the network of member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers. connectedthinking A closer look A sampling of differences This publication is designed to alert companies to the scope of accounting changes that IFRS conversion will bring and to stimulate executive thinking and preparation. With that in mind, the body of the publication provides an overview of some differences between IFRS, US GAAP and Mexican FRS(1). The differences with US GAAP included a re considered relevant because some Mexican entities may have had identified the differences between Mexican FRS and US GAAP for example for a listing in the US and might find helpful this reference.This section provides a summary of some of the similarities and differences discussed in more detail on the complete publication. No summary publication can do justice to the many differences of detail that exist between US GAAP, IFRS and Mexican FRS. Even if the guidance is similar, there can be differences in the detailed application, which could have a material impact on the financial statements. In this publication, we have focused on the measurement similarities and differences most commonly found in practice.When applying the individual accounting frameworks, readers must consult all the relevant accounting standards and, where applicable, their national law. Listed companies must also follow relevant securities regulations and local stock exchange listing rules. (1) Mexican Financ ial Reporting Standards – Mexican FRS. The references included herein are identified considering the new guidance effective from January 1, 2009 1 Revenue recognition Broad-based differences in the accounting for the provision of services (US GAAP generally prohibits the approach required by IFRS) may impact the timing of revenue recognition.Differences involving the separation of multiple deliverable arrangements into components, and the allocation of consideration between those components, may impact the timing of revenue recognition. Where differences exist, revenue may be recognized earlier under IFRS and Mexican FRS(1). The guidance in IFRS with respect to how customer loyalty programs are treated may drive significant differences. The incremental cost model that is permitted under US GAAP is not accepted under IFRS and Mexican FRS(1). 1) Mexican FRS requires following the IFRS guidance for revenue recognition as there is no specific standard in accordance with the frame work except for construction contracts where specific literature exists under Mexican FRS. When transitioning to IFRS, the accounting policy should be revisited. Expense recognitionshare-based payments Companies that issue awards that vest ratably over time (e. g. , 25% per year over a four-year period) may encounter accelerated expense recognition as well as a different total value to be expensed, for a given award, under IFRS and Mexican FRS (2).Income tax expense (benefit) related to share-based payments may be more variable under IFRS. There are differences as to when an award is classified as a liability or as a component of equity. Those differences can have profound consequences, since awards classified as liabilities require ongoing valuation adjustments through earnings each reporting period, leading to greater earnings volatility. (2) For Mexican FRS, the IFRS guidance for share based payments was followed until December 31, 2008, as there was no specific standard issued i n accordance with the framework.The new guidance applicable from 2009 is similar to IFRS. However, careful consideration should be given on the application of the new Mexican guidance as differences could arise in practice. Expense recognitionemployee benefits Under IFRS, companies may elect to account for actuarial gains/losses in a manner such that the gains/losses are permanently excluded from the primary statement of operations. Differing restrictions over how assets are valued for the purposes of determining expected returns on plan assets exist under IFRS.IFRS allows for the separation of certain components of net pension costs whereas US GAAP and Mexican FRS do not. The interest cost and return on assets components of pension cost may be reported as part of financing costs within the statement of operations under IFRS as opposed to operating income under US GAAP and Mexican FRS. Assets— nonfinancial assets Differences in the asset impairment testing model may result in assets being impaired earlier under IFRS and Mexican FRS. However, there are certain differences on the impairment testing under the three frameworks.The broad based requirement to capitalize development costs under IFRS and Mexican FRS (when certain criteria are met) creates the potential for differences compared with US GAAP, wherein development costs are generally expensed as incurred. IFRS prohibits (whereas US GAAP and Mexican FRS permit) the use of the lastin, first-out inventory-costing methodology. In addition, Mexican FRS accepts the inventory costing excluding the fixed overhead costs. IFRS and Mexican FRS do not have bright line testing criteria for the classification of leases (i. e. operating or finance (capital) leases). In addition, the three frameworks achieving sale/leaseback accounting and earlier gain recognition under sale/leaseback accounting are more frequent when reporting under Mexican FRS. 2 Assets— financial assets Many financing arrangements, such as asset securitizations, that achieved off balance sheet treatment (i. e. , derecognition) under US GAAP will require full or partial-balance sheet recognition under IFRS. Under Mexican FRS the requirements are very similar to IFRS but in practice the derecognition treatment could be achieved.Investments in unlisted equity securities generally need to be recorded at fair value under IFRS, whereas under US GAAP they are generally recorded at cost (except for certain industries that apply a fair value model). For Mexican FRS purposes, long-term investments in equity instruments where there is no control, significant influence or joint control are recorded at cost. Differences in the treatment of changes in estimates associated with certain financial assets carried at amortized cost may affect asset carrying values and reported earnings differently under the three accounting frameworks.Liabilities—taxes There are differences in the recognition and measurement criteria of uncert ain tax positions (i. e. , income tax contingencies) under IFRS, US GAAP and Mexican FRS. The physical location of inventory that has moved cross border within a consolidated group can impact tax expense differently under the three frameworks. Deferred taxes on intragroup profits are determined by reference to the buyer’s tax rate under IFRS. When reporting under US GAAP, any income tax effects resulting from intragroup profits are deferred at the seller’s tax rate. Mexican FRS is silent on this respect.Differences in the treatment of subsequent changes to certain previously established deferred taxes could result in less volatility in the statement of operations under IFRS and Mexican FRS. Liabilities-other Differences within the accounting for provisions, including differing thresholds as to when provisions are to be established, may lead to earlier recognition of expense under Mexican FRS. Specific communication to employees regarding the details of a restructuring plan is not required before the recognition of a provision under IFRS and Mexican FRS (which could accelerate the timing of expense recognition).Financial liabilities and equity Generally, warrants issued in the US can be net share settled and, hence, are classified as equity under US GAAP. Warrants of that nature would, under IFRS and Mexican FRS, be considered derivative instruments and would be marked to market through earnings. More instruments are likely to be classified as liabilities, as opposed to equity, under IFRS and Mexican FRS (e. g. , instruments with contingent settlement provisions). Because balance sheet classification drives the treatment of disbursements associated with the instruments in question, the classification differences would also impact earnings (i. . , the treatment of disbursements as interest expense as opposed to dividends). However, there are certain differences between IFRS and Mexican FRS. More instruments are likely to require bifurcation, result ing in treatment as two separate instruments under IFRS and Mexican FRS (i. e. , compound and convertible instruments being split between equity and liability classification). The split accounting under IFRS and Mexican FRS versus the singular accounting under US GAAP can create a significantly different balance sheet presentation while also impacting earnings.In addition, the result under Mexican FRS and under IFRS could be different even if in both cases the split accounting is achieved. 3 Derivatives and hedging While the hedging models under IFRS, US GAAP and Mexican FRS are founded on similar principles, there are a number of detailed application differences, some of which are more restrictive under IFRS and others of which are more restrictive under US GAAP and/or Mexican FRS. In relation to effectiveness testing, IFRS does not permit the shortcut method that is accepted under US GAAP and Mexican FRS.As a result, if hedge accounting is to be maintained on an uninterrupted basi s, current US GAAP and Mexican FRS reporting entities using the shortcut method will need to prepare documentation that supports hedge accounting (outside of the shortcut strategy), with said documentation in place no later than the transition date to IFRS. IFRS does not include a requirement for net settlement within the definition of a derivative, effectively resulting in more instruments being recognized as derivatives under IFRS.Hence, more instruments will be recorded on the balance sheet at fair value with adjustments through earnings and greater earnings volatility when reporting under IFRS. Consolidation The entities consolidated within the financial statements may vary with, generally, more entities consolidated under IFRS. IFRS focuses on a control-based model, with consideration of risks and rewards where control is not apparent. US GAAP utilizes a dual consolidation decision model, first assessing a variable interests model and then a voting control model.Mexican FRS fol lows a similar approach to IFRS, however certain differences exist. US GAAP is undergoing significant changes in converging with IFRS in this area. Companies will be required to present noncontrolling interests as part of equity following the implementation of new US GAAP guidance. Additionally, in the event of a loss of control, to the extent any ownership interest is retained, the new US GAAP guidance will require that the interest retained be remeasured at fair value on the date control is lost. Any resulting gain or loss will be recognized in earnings.This is similar to the accounting currently required under IFRS and Mexican FRS, except that the Mexican FRS guidance does not permit remeasurement to fair value on the date control is lost. Equity Method Mexican FRS requires analysing whether significant influence exists in Special Purpose Entities to apply the equity method to such investments, whereas this is not required for IFRS or USGAAP. For the preparation of separate finan cial statements (non- consolidated) the investment in subsidiaries, associates and joint ventures should be valued using the equity method.IFRS requires to measure investment in subsidiaries, associates and/or joint ventures in separate financial statements at either cost or fair value (equity method is not permitted) Business combinations US GAAP is undergoing significant changes in converging with IFRS in this area. Upon the adoption of the new US GAAP guidance, many historical differences will be eliminated, although certain important differences will remain. Mexican FRS was revised considering the convergence with US GAAP and IFRS and is effective from January 1, 2009.The detailed section on the publication provides an example of such differences. 4 A helpful reminder Mexican FRS As from June 1, 2004, the Mexican Board for Research and Development of Financial Reporting Standards (CINIF for its acronym in Spanish) assumed the duties and responsibilities for issuance of Mexican F RS, activity that was carried out previously by the Mexican Institute of Public Accountants (IMCP for its acronym in Spanish). As its main project, the CINIF made a decision to conduct a study of IFRS and US GAAP to identify the most significant differences with a view to promoting its convergence.The first step was revising the framework as well as revising some old Mexican standards to adapt them closer to IFRS. The plan is to finish the revision of Mexican FRS by 2011. The standards previously issued by the IMCP were called â€Å"General Accepted Accounting Principles in Mexico† and the standards issued by the CINIF are called â€Å"Financial Reporting Standards† For the purpose of this publication all the Mexican guidance is considered Mexican FRS, when necessary the distinction is made by reference to old FRS or new FRS, otherwise the Mexican FRS refer to both and effective at the time of publishing this document.Mexican FRS framework requires following IFRS (as i ssued by the IASB) as suppletory, when no specific guidance is provided by Mexican FRS for a particular transaction or event. PwC Mexico has prepared a list of those IFRSs, including interpretations (SICs or IFRICs), that are considered suppletory for compliance with Mexican FRS. The analysis of the suppletory application of IFRS for Mexican FRS purposes is relevant as it could reduce the differences when transitioning to IFRS.However, care should be taken because in certain circumstances the full application of the suppletory IFRSs was not considered because of specific facts and circumstances of the transaction or event and the interaction with other Mexican FRSs. Therefore, more differences could arise in practice. 5 Standard/ Interpretation IAS 18 Title Revenue Summary This standard establishes the accounting treatment of the revenue arising from the ordinary activities of an entity and when revenue should be recognized. This standard also establishes the rules relative to the d ividend’s revenue recognition.Mexican FRS C-11 â€Å"Stockholder’s equity† establishes the concerning rules, so it would not be appropriate to apply the IAS 18 dispositions on this matter in a suppletory way. IAS 18 is effective for annual periods beginning on or after January 1,1995. INTERPRETATIONS that are also consider as suppletory in connection with revenue recognition: – SIC 31 Revenue – Barter transactions involving advertising services, establishes the conditions for the recognition of revenue regarding barter transactions involving advertising services.This interpretation only applies to an exchange of dissimilar advertising services. An exchange of similar advertising services is not a transaction that generates revenue under IAS 18. This SIC is effective from December 31, 2001. – IFRIC 13 Customer loyalty programmes These programmes consist in the granting of benefits (points that might be redeemed for products or services of the own entity or third parties, discounts in subsequent purchases, prices, etc. to the clients as a part of a sales transaction. The IFRIC establishes that such benefits should be recognized separately from the sales transactions. This IFRIC is effective for periods beginning on or after July 1, 2008. IAS 20 Accounting for Government Grants and Disclosure of Government Assistance This addresses the accounting and information to be disclosed on the grants from the government, as well as the aspects to be disclosed in relation to other forms of government assistances.This standard is effective for annual periods beginning on or after January 1, 1984. INTERPRETATION that is also consider as suppletory in connection with government grants: – SIC 10 â€Å"Government assistance- No specific relation to operating activities†, which establishes that the government assistances that are not related to the operating activities of the entity receiving them, should be recognized in t he income statement. This SIC is effective from August 1, 1998.IAS 26 Accounting and Reporting by Retirement Benefit Plans This Standard deals with accounting and reporting by the plan to all participants as a group. It does not deal with reports to individual participants about their retirement benefit rights. Retirement benefit plans may be defined contribution plans or defined benefits plans. This standard is effective for annual periods beginning on or after January 1, 1988. IAS 31 Interests in Joint VenturesThis establishes the guidance for the accounting of interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses in the financial statements of venturers and investors, regardless of the structures or forms under which the joint venture activities take place. However there are certain exceptions contained in the standards. Also, establishes that for jointly controlled entities, the proportional consolidation method should be applied , or alternatively the equity method to recognize the participation in such ventures.This standard is effective for annual periods beginning on or after January 1, 2005. This version supersedes the one revised in 2000. INTERPRETATION that is also consider as suppletory in connection with joint ventures: – SIC 13 â€Å" Jointly Controlled Entities- Non-Monetary Contributions by Venturers†, The interpretation deals with the venturer? s accounting for non-monetary contributions to a JCE in exchange for an equity interest in the JCE that is accounted for using either the equity method or proportionate consolidation.SIC 13 is effective for annual periods beginning on or after January 1,1999. 6 Standard/ Interpretation IAS 40 Title Investment property Summary This establishes the accounting treatment and disclosure requirements for investment properties defined as properties (lands, buildings, part of a building or both) held (by the owner or by the lessee under a finance le ase) to earn rentals of for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business.The IAS 40 allows the use of one out of the two models proposed for valuation of the investment properties, these are: cost model and fair value model. The Mexican FRS Circular 55, â€Å"IAS 40 suppletory application – April 2001† issued by the IMCP, considers the IAS 40 as suppletory; but it is only accepted that the cost model is used for the recognition and measurement of the investment properties. IFRS 4 Insurance contractsThis standard specifies the financial information the insurers should present on the insurance and reinsurance contracts, as well as the recognition of the financial instruments with similar features issued by an entity, including matters such as: temporary exemption from the fulfillment with other IFRS (test of liabilities adequacy and im pairment of assets for reinsurance contracts), insurance contracts acquired in a business combination, etc.In Mexico, the entities belonging to the financial sector, including the insurers, prepare their financial information according to the rules issued by the CNBV which differ from the Mexican FRS so they should disclose this fact as well as the differences between such rules and the Mexican FRS, including the application of IFRS 4 as suppletory. This standard is effective for annual periods beginning on or after January 1, 2005. IFRS 6 Exploration For and Evaluation of Mineral ResourcesThis establishes the accounting treatment for the expenditures related to exploration and evaluation of mineral resources as well as the requirement of performing impairment test to those assets. This standard is effective for annual periods beginning on or after January 1, 2006. IFRIC 2 Member’s Shares in Cooperative Entities and Similar Instruments Determining Whether an Arrangement Conta ins a Lease This interpretation provides guidance on how to account financial instruments, including members? shares that have characteristics of equity, including voting rights to participate in dividend distributions.This IFRIC is effective for annual periods beginning on or after January 1, 2005. Provides a guide to determine if some arrangement are or contain a lease, in which case the provisions in the IAS 17 â€Å"Leases† should be applied. IAS 17 is not suppletory in Mexico, therefore, if based on IFRIC 4 it is concluded that there is an arrangement, the provisions of the Statement D-5 â€Å"Leases† should be applied. This interpretation applies to accounting in the financial statements of a contributor for interests from decommissioning funds as well as the related obligations assumed in their financial statements.This interpretation is effective for annual periods beginning on or after January 1, 2006. This Interpretation provides guidance on the recognition, in the financial statements of producers, of liabilities for waste management under the EU Directive. The IFRIC 6 is effective for annual periods beginning on or after December 1, 2005. IFRIC 4 IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation funds â€Å"Liabilities Arising From Participating in a Specific Market: Waste Electrical and Electronic Equipment IFRIC 6 7 Standard/ Interpretation IFRIC 12Title Service concession arrangements Summary This Interpretation gives guidance on the accounting by operators for public-toprivate service concession arrangements. The concessions covered within the scope of this IFRIC are those where: (a) the grantor controls or regulates what services the operator must provide with the infrastructure, to whom it must provide them, and at what price, and (b) the grantor controls-through ownership, beneficial entitlement of otherwise-any significant residual interest in the infrastructure at the end of the term of the arrangement.This Interpretation is effective for annual periods beginning on or after January 1, 2008. Currently, there is an exposure draft (INIF 17) regarding an interpretation on service concession arrangement similar to IFRIC 12 and is expected to be effective from January 1, 2010. New Mexican FRS The following standards and interpretations were considered suppletory until new guidance under Mexican FRS was issued as explained below: Standard/ Interpretation Title Summary IFRS 2 Share-based payments This standard establishes the measurement, presentation and disclosure requirements to be followed in the event of share based payments.This standard is effective from annual periods beginning on or after January 1, 2005 INTERPRETATIONS that were also consider as suppletory in connection with share based payments: IFRIC 8 â€Å"Scope of the IFRS 2†, clarifies that IFRS 2 applies to transactions in which the entity cannot identify specifically some or all the goods or services received as consideration for equity instruments of the entity. It is effective from May 1, 2006 IFRIC 11 â€Å"IFRS 2 – Group and treasury share transactions†, which establishes the accounting treatment of shared based payments of different entities in a group. It is effective from May 1, 2006.The Mexican FRS D-8 â€Å"Shared based payments† effective from January 1, 2009, eliminates the suppletory application of IFRS 2, IFRIC 8 and IFRIC 11 from that date. SIC 12 Consolidation – Special purpose entities (SPE) Establishes that an SPE should be consolidated when the substance of the relationship between an entity and the SPE indicates that the SPE is controlled by that entity. The Old Mexican FRS B-8 â€Å" Combined and consolidated financial statements and valuation of permanent share investments† does not consider the treatment for SPE? s therefore the interpretation is considered suppletory.The Mexican revised FRS B-8 â€Å"C ombined and consolidated financial statements† and the new Mexican FRS C-7 â€Å"Investment in associates and other permanent investments† (both effective from January 1, 2009) consider the consolidation of SPE? s in relation with subsidiaries and/or associates. Therefore, this new guidance eliminates the suppletory application of SIC 12 from January 1, 2009. 8 To have a deeper conversation about how this subject may affect your business, please contact: Alberto Del Castillo alberto. del. [email  protected] pwc. com Michelle Orozco michelle. [email  protected] pwc. com Armando Martinez martinez. [email  protected] pwc. com Ricardo Noriega ricardo. [email  protected] pwc. com Cecilia Versolatto cecilia. sandra. 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How James Joyce Challenges His Readers in Ulysses and...

How James Joyce Challenges His Readers in Ulysses and Finnegans Wake In the history of written literature, it is difficult not to notice the authors who expand their readers style and manner of reading. Some write in an unusual syntax which forces the reader to utilize new methods of looking at a language; others employ lengthy allusions which oblige the reader to study the same works the author drew from in order to more fully comprehend the text. Some authors use ingenious and complicated plots which warrant several readings to be understood. But few authors have used all these and still more devices to demand more of the reader. James Joyce, writer of Ulysses and Finnegans Wake, uses extraordinarily inventive and†¦show more content†¦This pattern holds true to the close of both books: Odysseus returns home to his wife after a long journey looking much different than when he had left, and by demonstrating knowledge that only they know, proves to her that he is indeed Odysseus. In Ulysses, Bloom returns home to Molly after his l ong journey and her last thoughts of him, while she is falling asleep in bed, are of past things which only they share (a romantic tryst of their past): ...how he kissed me under the Moorish wall and I thought well as well him as another and then I asked him with my eyes to ask again yes and then asked me would I yes to say yes my mountain flower and first I put my arms around him yes an d drew him down to me so he could feel my breasts all perfume yes and his heart was going like mad and yes I said yes I will Yes. (Ulysses 768) Throughout the novel, Joyce makes his readers not only know the Odyssey well enough to recognize situations out of it, but also be aware of symbols and people representing characters, such as the motif of pins representing the needle-teeth of the Lestrygonians in that chapter (Barger) Finnegans Wake is somewhat different. Instead of paralleling his characters actions with the events of oneShow MoreRelatedModern English Literature3556 Words   |  15 Pagesa way to represent something that would be oftentimes unseen, for example, a cat and a mouse as best friends. Irony and satire are important tools used by the modernist writer to comment on society. * Thematic characteristics For the first-time reader, modernist writing can seem frustrating to understand because of the use of a fragmented style and a lack of conciseness. Furthermore the plot, characters and themes of the text are not always presented in a linear way. The goal of modernist literature