Animal Rights Animal Or Its Organs And Tissues Are Used

ts. For the experimental procedures, either a whole animal or its organs and tissues are used. For this purpose animals are euthanized (killed) by established methods. Many times, the animals surviving the clinical testing are euthanized at the end of an experiment to avoid the later pain and distress (Rusche, 2003). In some cases (for example in LD 50 analysis) animals die as a result of the experiment. The pain, distress and death experienced by the animals during scientific experiments have been a debating issue for a long time. Argument is that being alive, animals have the rights against pain and distress and hence, their use for exper- imentation is unethical and must be stopped (Rollin, 2003). Various acts and laws have been passed†¦show more content†¦Besides the major concern of ethics, few more disadvantages of animal experimentation are requirement of skilled/trained manpower and time consuming protocols. Moreover, very high cost in- volved in breeding, housing and lengthy protocols of animal experiments is another drawback (Balls, 1994). 2. Three Rs: reduction, refinement and replacement Alternatives to animal testing were proposed to overcome some of the drawbacks associated with animal experiments and avoid the unethical procedures. A strategy of 3 Rs is being applied which stands for reduction, refinement and replace- ment of laboratory use of animals (Ranganatha and Kuppast, 2012). Different methods and alternative organisms are ap- plied to implement this strategy. The concept of replacement of animals was first discussed in 1957 by Charles Hume and William Russell at the Universities Federation for animal wel- fares (UFAW) (Balls, 1994). Russell and Burch (1959) sug- gested some ways to make the animal experiments more humanly, which was later called as 3 Rs. This approach moti- vates the use of minimum number of animals i.e. ‘reduction’ in the total number of animals used in an experiment. The use of animals must be

Development And Overall Wellbeing For The People Of...

In 2000, The United Nations announced the Millenium Decleration goals (MDG) and pledged to invest money on a stratergy in order to achieve these goals. They also aim to improve the economic social and environmental wellbeing of Bangladesh. The following report will outline and analyse two strategies as well as evaluate these stratergies against three criteria; social, economic and environment in order to improve the development and overall wellbeing for the people of bangladesh. With an area of about 147,570 sq. km, Bangladesh is located north of the Equator along the Tropic of Cancer and in South Asia. The country is bordered by India on the east, west, and north and by the Bay of Bengal on the south (National Geographic, 2012). The†¦show more content†¦Another statistic where Australia is more advantaged than Bangladesh is their literacy rates and population living below the poverty line. Poverty and lack of education have been known to go hand in hand for developing nations like Bangladesh. Finally another factor that contributes to Bangladesh’s hunger is not on the table, but is the external factors such as the natural environment. This includes, placement, temperature and natural disasters. This constantly changing environment and temperatures, makes it very hard to consistently grow the same crops all year round. (Central Intelligence Agency, 2014) Bangladesh has a very high rate of population growth, which results in a higher population density, and in many cases can lead to, an increase in stress on water and natural resources, decrease food sequirity, slower development, and less land for agricuture. For a country which is heavily reliant on its agriculture, this becomes an issue. All these effects will eventually lead to hunger within the nation. This is due to more people relying on the same natural resources, however there is not enough to suit the basic needs of everyone. Due to a high population density, the land for farming is put under stress and thus, food production, decreases while the number of people needing food increases. Many people in bangladesh are forced to live on, and grow crops on areas

Effects of Music on Teenagers Free Essays

Azam Mirabdullaev Professor Christdas ESL 094-622 March 4, 2013 Effects of Music on Teenagers I strongly agree that many of today’s popular songs refer to sex, drugs, and violence. I think these songs are very harmful for teenagers, and have to be taken off the market. These songs are causing a lot of problems in our society such as increasing rate of early pregnancy, drug abuse, and violence among teenagers. We will write a custom essay sample on Effects of Music on Teenagers or any similar topic only for you Order Now Furthermore, these songs project to teenagers that it is acceptable and glorified to behave in this manner. First, the songs that refer to sex are causing many teenagers to have early sex, which often leads to early pregnancies. Most of the time early pregnancies often end up with abortions. In the United States of America the rate of pregnancies among teenagers have gone up about 20 percent in the last five years. Recently I was reading an article in the New York Times about research which was done among high school teenagers. The research has shown that 90 percent of pregnant high school girls will end up with abortions. Moreover, the research has shown that teenagers whose iPods are full of music with raunchy, sexual lyrics start having sex sooner than those who prefer other songs. Whether it is hip-hop, rap, pop or rock, much of popular music aimed at teenagers contains sexual overtones. Its influence on their behavior appears to depend on how the sex is portrayed, the researchers found. Songs depicting men as â€Å"sex-driven studs,† women as sex objects and with explicit references to sex acts are more likely to trigger early sexual behavior than those where sexual references are more veiled and relationships appear more committed. Teenagers who said they listened to lots of music with degrading sexual messages were almost twice as likely to start having intercourse or other sexual activities within the following two years as were teenagers who listened to little or no sexually degrading music. Therefore, these songs are polluting our society causing early sex and a lot of abortions among teenagers. Secondly, songs, which refer to violence, are increasing the rate of violence among teenagers. Today’s most popular songs teach teenagers to be violent, to be tough. These songs are one of the main reasons teenagers are joining gangs and committing crime in early years. In fact, every day we can see from the news a teenager takes a gun and shoots someone. According to a new study published by the American Psychological Association, â€Å"The violent-song increases in aggressive thoughts and feelings have implications for real world violence. Furthermore, repeated exposure to violent lyrics may contribute to the development of an aggressive personality. I think these songs pull teenagers away from school and home into a life of violence. Therefore, the songs which refer to violence must be taken off the market. † Third, songs that refer to drugs are increasing the level of drug abuse among teenagers. The songs, which refer to drugs, teach teenagers that it is fine and very normal to use drugs. In addition, these songs infer that using drugs makes you cool. According to the study from the University of Pittsburgh School of Medicine, one in three popular songs refers to drug or alcohol use if a person listens music about an hour he or she will receive 35 references to substance abuse. Furthermore, study has shown that teenagers are listening music to about 2. 5 hours a day. Consequently, teenagers are hearing about 90 references to substance abuse a day. No wonder that most of the teenagers abusing drugs. In conclusion, I want to say that songs, which refer to sex, drugs, and violence, are very harmful for teenagers and have to be taken off the market. These songs are polluting our society and teenagers. Furthermore, these songs are taking away the shock value from the teenagers, and damaging their identities and characters. Finally, government agencies must take appropriate actions against such songs. How to cite Effects of Music on Teenagers, Papers

Contemporary Accounting Theory for Regulation- myassignmenthelp

Question: Discuss about theContemporary Accounting Theory for Financial Regulation. Answer: Introduction Financial regulation is considered as the laws and rules which are governed as per the financial concerns such as banks, brokers and investment companies. The various nature of the rules is promulgated by the government regulators for safeguarding the main interests of the investors and appraise the financial stability and maintain orderly market. The regulatory activities are set with the minimum standard of capital, conduct, making regular inspections, and investigating and prosecuting misconduct. The main objective of the financial regulation is seen with the presenting the data in a comprehensive manner and make sure investors are receiving equal opportunity to share their interests (Cascino Gassen, 2015). The study aims to review the Australia and the United Kingdom regulatory requirement for financial reporting. The important discussions have been identified with the issues in the individual countries. The study has discussed on the functioning of the regulatory environment and different types of the major decision makers involved. The primary discussion has been considered with the appropriate legislation. The next part of the discussion has shown the progress for the adoption of the selected regulatory environment and evaluate the financial regulatory environment through the lens of Regulatory Capture Theory. The final section has depicted the regulatory theory in the individual countries (Chen, Ng Tsang, 2015). The perceived problems of each system The main intention of the IFRS implementation in Australia is seen with enhancing the standards, comparability, accuracy and transparency of financial statements for a company within a particular period. The main form of the IFRS regulation is determined with the concerns such as lack of training, problem for the entities, auditors, regulators as well as the interesting parties who are familiar with previous accounting standards. Some of the main form of the issues in adhering the requirements of the IFRs has been further seen to be based on compliance to the to the political and legal environment. In some of the various types of the other situations the main form of the depictions has been seen to be related to the implementation of the IFRS system (Ijiri, 2018). In some situations, the delay in the IFRS has been discerned as the main challenge which exist in the UK. Sluggish endorsement process has been also seen to be a major concern. It has been identified that the European Financial Reporting Advisory Groups (EFRAG) has spotted the early issues in the adoption for the new standards prevailing in Europe. The response to the responses to Philippe Maystadts enquiries about IFRS in 2013 on behalf of the Commission, is recognised with the Europe as the standard for modifying the international standard and implementation of the new standards at later stages. Moreover, the IFRS 2 Share-based payment has gone down by 2.38%. In addition to this, the IFRS is seen to discontinue several types of the activities which are associated to held for sale. This is evident with the assets being reduced from the profit recognition by 0.35% (Ji Lu, 2014). Working of Regulatory Environment In Australia AASB is identified with an agency working as per regulations of Australian Government. This is observed with the AASB standards are known as Australian Accounting Standards consisting of the Australian equivalents to International Financial Reporting Standards (IFRSs). The main adoption of the IFRS is considered with the Australian Accounting Standards, the AASB made some modifications to IFRSs, including removing some options and adding some disclosures. AASB has made certain modifications relating to the Australian Accounting Standards as the various types of the requirement are like the IFRSs as issued by the IASB for for-profit entities. The main form of the disclosures is retained as per the non-IFRS compliant requirements and the same is applied with the not-for-profit and public-sector entities. The differential reporting as prescribed by the Australian Accounting Standards Board (AASB) in July 2010 has adopted with the Reduced Disclosure Requirements' (RDR). Thes e requirements have been able to adhere to the Australian Accounting Standards (which are equivalent to IFRSs), but with reduced disclosure requirements (Kabir Rahman, 2016). The changes pertaining to the company law post implementation of EU accounting directives is mandatory to make the relevant amendments concerning the UK and Republic of Ireland (ROI) accounting standards. This is required for the maintaining the consistency among the legal framework and financial reporting. The different types of the legal framework for the opportunity has been identified with the suitable accounting standards to support the new micro entities regime. The different types of the modifications to the company has affected the small company regimes and minor amendments which had been drafted as per the UK and Republic of Ireland accounting standards. The company lay has distinguished the financial reporting framework namely IFRS and UK and Ireland GAAP (generally accepted accounting practice). The different types of the entities which are publicly listed is required to apply for the IFRS for preparing the group accounts and the entities are free to choose among IFRS and UK and Ireland GAAP. It has been also identified that the UK GAAP is comprised of the five regimes, three among which are available for the FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (Krahel, J. P., Titera, 2015). Countrys progress towards the adoption of IFRS As discussed Deegan (2014), the effective implementation date of the IFRs in Australia is effective from the 1 January 2005. As it has been identified that AASB commenced the adoption and review of the ongoing relevance which is mandatory for the IFRS requirement as per the Australian for-profit and not-for-profit (NFP). There has been significant number of the studies which ahs been further able to focus on the reporting entities. In different situations the transition system is discerned with changes needed for the quality and maintaining the cost efficiency of the reporting requirements (Hla Md Isa, 2015). The IFRS accounting standard in the UK was designed by the Accounting Standards Board (ASB) from 1 August 1990. On 2 July 2012, the FRC Board assumed responsibility for setting accounting standards. Most of the accounting standards were seen to be develop as per the ASBs Financial Reporting Standards (FRSs). The important nature of the standard has been discerned with the FRSSE (Financial Reporting Standard for Smaller Entities). FRSs are first usually issued as Exposure Drafts for consultation that are known as Financial Reporting Exposure Drafts (FREDs). It needs to be also noted that on November 2012 FRC stated new standards as a part of the new UK GAAP framework with the implementation of the FRS 100: Application of Financial Reporting Requirements and FRS 101: Reduced disclosure framework (Ramanna Sletten, 2014). Regulatory Capture Theory and its usefulness The theory of regulatory capture relates to such a situation where the government failure is evident with government creating regulatory agency created to work in the interest of the special interest group or public. The application of such a theory has been depicted with such a situation when the special interest group dominates an industry. If implementation of the regulatory capture is seen in favour of the interests of firms or political groups are prioritized over the interests of the public then this leads to a loss for the society. The various types of the government agencies which are seen to be suffering from the regulatory capture are termed as captured agencies. The various types of the public interests are seen to be regulated by such captured agencies. In this situation the gamekeeper turns poacher. This theory sets out to protect the ignored in favour for the regulatory interest. The regulatory capture theory is related to that branch of the economics which is considere d with conceptualization of the government regulatory intervention (Sugiyama Islam, 2016). Characteristics indicating regulatory environment might be captured The impartment discourse on the regulatory environment has identified regulatory capture theory varying in the different countries. Some of the various types of the other depictions of the financial report is seen with the compliance to the revised exposure drafts and standards. The main form of the changes is tracked in the agencies which are captured. In Australia the small business is seen to be the main victims of the regulatory capture theory. It has been further discerned that an augmented focus is given to the large industries, especially the public sectors to be regionally situated in the major areas across Australia. The regional special interest groups are in the areas such as New South Wales, Victoria and Western Australia. The small business sectors have been able to make an important contribution towards the small businesses shares of national employment and output aggregates. In the U.K. the Competition Act (1998) and Enterprise Act (2002) is depicted to provide the regulators more power to act against the monopoly power. The two main examples have been discerned in form of FSA and the Bank of England have been perpetual sufferers of regulatory capture by the banking industry. The Governor of the Bank of England, Sir Mervin King has been further able to accept the weight and complexity which is considered to be more difficult for the regulators to operate. The second example is considered with the alleged capture of the tax authorities (HMRC) by the UKs mobile phone giant, Vodafone, who apparently negotiated a 6b tax reduction, reducing their tax bill for 2009-10 from 7b to 1b. The effect of the five-year period has been considered with the Enterprise Act (2002) which not seen as a single main factor carteled by the OFT. This evident despite of charging heavy fines, covert collusion is difficult to prove. The new powers have been further able to provide the regulators to undertake the covert surveillance. It has been further determined that the tacit collusion is impossible to prove as per the different types of the statistical techniques which may be used with the correlations among the proc movement in theory and practice. This has been further considered as the main criticism for inadequate definition in the single market (Chen, Ng Tsang, 2015). Conclusion The different types of the depiction made in the regulatory capture theory has been able to discussion on the situation where the government failure is evident with government creating regulatory agency created to work in the interest of the special interest group or public. The application of such a theory has been depicted with such a situation when the special interest group dominates an industry. It has been further identified that in case of the regulatory capture the firms are seen to be suffering from the regulatory capture and becoming captured agencies. The various types of the public interests are seen to be regulated by such captured agencies. In this situation the gamekeeper turns poacher. This theory sets out to protect the ignored in favour for the regulatory interest. The regulatory capture theory is related to that branch of the economics which is considered with conceptualization of the government regulatory intervention. The important discussion on the regulatory ca pture in the Australia is discerned with the small business which are depicted to be the main victims of the regulatory capture theory. It has been further discerned that an augmented focus is given to the large industries, especially the public sectors to be regionally situated in the major areas across Australia. The regional special interest groups are in the areas such as New South Wales, Victoria and Western Australia. The important assessment on the application of the regulatory capture theory in the UK is seen with Competition Act (1998) and Enterprise Act (2002) is depicted to provide the regulators more power to act against the monopoly power. It has been interpreted that the aforementioned acts has acted in favour of the major government organizations. FSA and the Bank of England have been perpetual sufferers of regulatory capture by the banking industry. In addition to this, alleged capture of the tax authorities (HMRC) by the UKs mobile phone giant, Vodafone, who apparen tly negotiated a 6b tax reduction, reducing their tax bill for 2009-10 from 7b to 1b. References Cascino, S., Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies, 20(1), 242282. https://doi.org/10.1007/s11142-014-9296-5 Chen, L., Ng, J., Tsang, A. (2015). The effect of mandatory IFRS adoption on international cross-listings. The Accounting Review, 90(4), 13951435. https://doi.org/10.2308/accr-50982 Deegan, C., 2014.Financial accounting theory. McGraw-Hill Education Australia. Hla, D. T., Md Isa, A. H. Bin. (2015). Globalisation of financial reporting standard of listed companies in asean two: Malaysia and singapore. International Journal of Business and Society, 16(1), 95106. Ijiri, Y. (2018). An introduction to corporate accounting standards: A review. Accounting, Economics and Law. https://doi.org/10.1515/ael-2017-0058 Ji, X.-D., Lu, W. (2014). The value relevance and reliability of intangible assets?: Evidence from Australia before and after adopting IFRS. Asian Review of Accounting, 22(3), 182216. https://doi.org/10.1108/ARA-10-2013-0064 Kabir, H., Rahman, A. (2016). The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia. Journal of Contemporary Accounting and Economics, 12(3), 290308. https://doi.org/10.1016/j.jcae.2016.10.001 Krahel, J. P., Titera, W. R. (2015). Consequences of big data and formalization on accounting and auditing standards. Accounting Horizons, 29(2), 409422. https://doi.org/10.2308/acch-51065 Ramanna, K., Sletten, E. (2014). Network effects in countries adoption of IFRS. Accounting Review, 89(4), 15171543. https://doi.org/10.2308/accr-50717 Sugiyama, S., Islam, J. (2016). Empirical findings from the reconciliations in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. Advances in Accounting, 35, 143158. https://doi.org/10.1016/j.adiac.2016.06.003