Negatives And Negatives Of Health Educators - 945 Words

There were many positives and negatives while working in a group but in the end the issues had to be put aside in order to finish the program. Each health educator contributed an adequate amount of work towards implementing the program. Every interim report was distributed in parts to each of the health educators but worked on as a group. At certain times, health educators became irritable with each other and wanted to separate because we felt like the group was not working well together. Part of the issue was procrastination because of busy schedules and the numerous amount of hours needed to be designated for this assignment. In some areas of the project, certain health educators contributed more because of the specific skills they acquired in previous classes. Recommendations Recommendations that health educators should consider are the original-instrument questions, meeting twice a week for two hours, and working with group members. The health educators felt that the survey questions format should have included incorrect answers to help with the validity of the instrument. The addition of incorrect answers would have challenged the participant’s knowledge and help the health educators address topics regarding type 2 diabetes. Another recommendation would be to meet on Tuesdays and Thursdays with sections of the paper complete to help with efficiency. There was the time when the group meets in the past, and the health educators got together unprepared. This often ledShow MoreRelatedChildren s Development And Effective Parenting Essay1400 Words   |  6 PagesThis essay is going to be formed by three short discussion papers addressing different areas of diversity including, poverty, family form, and children with disabilities. Throughout these dis cussion papers our roles as educators when working with children and their families within each of these areas of diversity are addressed. These papers unpack inclusive practices for working with young children and their families with differing abilities from a range of socio-economic backgrounds. In AotearoaRead MoreThe Diversity Of Physical Education1528 Words   |  7 Pagesprofession of physical education. The diverse population physical educators work with vary in terms of race, socioeconomic standing, gender, ability and health levels (Gallo Matthews, 2003; Goodwin Watkinson, 2000; Greenleaf Weiller, 2005; McNeill, Kreuter, Subramanian, 2006; Sallis Glanz, 2009; Sarkin, McKenzie Sallis, 1997; Taliaferro, Hammond Wyant, 2015). My role as a physical educator is to promote physical health for all people, despite of these differences. I firmly believe thatRead MoreSexuality And Its Effect On Children Essay1003 Words   |  5 Pageshard to talk about? Becoming educated about sexuality and achieving optimal sexual health and well-being should be lifelong developmental process that begins at an early age and continues throughout the lifespan. Although parents should be the initial educators for their children, children also absorb messages about sexuality from many of media sources. This can potentially leave a confusing and potentially negative perception about the expectations and reality of sex. To combat such misperceptionsRead MoreNursing Student Experiences1175 Words   |  5 Pagesstress and anxiety and reported initial negative feelings, thoughts, and emotions related to the communication with psychiatric patients. A number of studies have focused on the anxiety and fear experienced by students on the ï ¬ rst clinical day of a course. Al-Zayyat Al-Gamal (2013) found that the nursing students face challenges during communication with psychiatric patients, which causes a high-level of anxiety and fear and creates negative experiences at first. Similarly, KanervaRead MoreResearch Study A Health Educator Essay955 Words   |  4 PagesFor this project, I choose to research a Health Educator position since I am currently majoring in this area. Personally, I have chosen Health Education with a purpose: to help people live a healthy, meaningful life, and also help them to cope with their difficulties. Working in the health field I realize my greatest strength in helping others is listening. I love to listen to people, and that has always been my first step in recognizing their true needs. The ability to truly show a person thatRead MoreChildhood Obesity : An Adult Condition917 Wor ds   |  4 Pagesrates. World Health Organization, defines obesity as â€Å"excessive fat accumulation that may impair health† and is related to conditions such as type two diabetes, cardiovascular disease, and psychological impairments (Rabbitt Coyne, 2012, p. 731). For the nurse to be successful in any family nursing position, she or he will need to understand the concepts of family nursing which are based on three foundational components including how the family is defined, the components of family health, and the elementsRead MoreTeenage Pregnancy825 Words   |  4 Pagesat 38.5 pregnancies per 1000; the national average is 24.2 per 1000 (Grigson, 2016). Changing the health behaviors that lead to teenage pregnancy should be a #1 priority for healthcare workers and within the community. In order to have a positive impact on this target population, there needs to be increased awareness of the outcomes of teenage pregnancy, and more importantly how to change the health behaviors that lead to this outcome. Program Goal It is highly unlikely that the occurrenceRead MoreTest Anxiety : Understanding Some Of The Ways1623 Words   |  7 Pagesstudent suffers from test anxiety. Test anxiety can be defined as, â€Å" an unpleasant feeling or emotional state that has a psychological and behavioral concomitants, and that is experienced in formal testing or other evaluative situations,† (Dusek, 88). Educators have the responsibility to teach and enrich their students with new and exciting knowledge, but with an understanding of his or her students’ strengths and weaknesses. Each student has a different story to tell, with unique experiences. ThereforeRead MoreEmotion Regulation Is One Of The Most Critical Stages Of1293 Words   |  6 Pagesinfluence; the kinds of emotions they have, when they experience certain emotions and how they express their emotions. Emotions can be influenced by adjusting ones internal emotional state in a way that is more comfortable and tolerable when faced with nega tive emotional experiences. This process is referred to as emotional regulation, emotional regulation is a self initiated process that allows us to enhance or inhibit our emotional experiences in order to accomplish and further our goals. Emotional regulationRead MoreThe Effects Of Stress On Child Development887 Words   |  4 Pagesstress can be extremely harmful for health. Stress can be toxic to development and it is imperative to limit the amount of stress. Furthermore, it is just as imperative to have multiple protective factors to counteract the negative effects of stress. Children are not immune to stress, and they can be impacted by it even before birth. Stress is a major risk factor for development, but can be offset by various protective factors. In order to best combat the negative effects of stress on child development

Analysis Of The Movie The Ugly Truth - 1620 Words

The Ugly Truth: An analysis of gender roles in modern film Since its humble beginnings in the later years of the nineteenth century, film has undergone many changes. One thing that has never changed is the filmmaker’s interest in representing society in the present day. For better or worse, film has a habit of showing the world just what it values the most. In recent years, scholars have begun to pay attention to what kinds of ideas films are portraying (Stern, Steven E. and Handel, 284). Alarmingly, viewers, especially young women, are increasingly influenced by the lifestyle choices and attitudes that they learn from watching these films (Steele, 331). An example of this can be seen in a popular trope of the â€Å"romantic comedy† genre in this day and age: the powerful man doing something to help, or â€Å"save† the less powerful woman, representing a troubling â€Å"sexual double standard† (Smith, Stacy L, Pieper, Granados, Choueiti, 783). The media that I have chosen to discuss for the purpose of this ess ay is a scene from the 2009 film, â€Å"The Ugly Truth.† The film, starring Katherine Heigl and Gerard Butler, is about Abby, a TV producer (Heigl) whose show is on the verge of being cancelled. In a last-ditch attempt to save the show, Abby’s boss brings in a â€Å"love expert,† Mike (Butler) to raise the ratings. Mike’s character is crass and disrespectful, essentially the antithesis of Abby’s character. As such, she harbors extreme dislike for him. Despite this, when Mike offers toShow MoreRelatedAnalysis Of The Movie The Ugly Truth 892 Words   |  4 Pageswhile they are home. Likewise, the movie, The Ugly Truth, revolves around a television producer, Abby and television commentator, Mike. Both of these people struggle socially because one comes off as a bitter misogynist and the other appears to be controlling and physically unappealing. At the climax, Mike and Abby both become tempted to make love with each other. The features of old comedy are buffoonery, obscene language, and frank sexual talk. The Ugly Truth exemplifies such features when an anchormanRead MoreArt in Raw Form1434 Words   |  6 PagesArt in Raw Form The movie industry is for entertainment purposes. For many people, going to the movies is an escape; time to sit back and become someone else. However, once in a rare moment then a movie comes out that is not just foe entertainment and dares to address a controversial issue. â€Å"The Blind Side† and â€Å"Precious† are two movies that I was very surprised at my reaction to them. My reasons for wanting to see both movies were as different as night and day. I went to see the â€Å"BlindRead MoreAnalysis Of Orientalism, Criticizes And Confronts The Ideas Of Truth And Representation, By Edward Said1642 Words   |  7 PagesEdward Said in his book Orientalism, criticizes and confronts the ideas of truth and representation, â€Å"it is not ‘truth’ but representation† (p. 29). 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For some reason I don’t really like Cattell’s way of finding the way a person’sRead MorePersonality Analysis : Shrek Essay1715 Words   |  7 PagesPersonality Steve Millman November 30 Personality Analysis Paper Personality can be evaluated in many different kind of psychological approaches which includes trait, biological, learning, humanistic, and psychoanalytic. These approaches or theories helps us assess and explain one s personality. Being able to understand one s personality through different perspectives is important because it affects how we think and behave towards others. In the movie Shrek (2001), viewers are introduced to four mainRead MoreUnderstanding Satire Worksheet Essays675 Words   |  3 Pageshis point across to the students he is talking to. 6. How effectively do the techniques used communicate McCullough’s position? 1. 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They experience very little sadness, but they never truly feel fulfilled. The Truman Show This movie is about a character named Truman Burbank. The movie takes place in a town that seems nearly perfect, probably because it is full of actor and controlled by a director. Mr.Burbank almost seems like he has the perfect life. But with further examination youll notice he seems

My Society Free Essays

There Is no perfect society In the world, and there will never be any perfect society. People can have their Imagination on what they would prefer as their Ideal society and everyone varied from person to person. If I had the opportunity to create what I thought would be the Ideal society our world would be a completely different place. We will write a custom essay sample on My Society or any similar topic only for you Order Now There would be so many changes to the world that we live in today. The idea behind my society is to bring people together and understand other cultures and what their beliefs, ideas, and norms are. These changes will be explained in full details in the allowing paragraphs. We will begin with the physical features and geographical location of this place. My ideal world would take place on an island called La Islam Diverse. It would be located somewhere between west coast of the United States and the coast of Asia. The name would come from the word diverse, which would suit the inhabitants of the island. La Islam Diverse would be made up of sand, palm trees, plants, mountains and houses made from the wood/leafs from the palm trees themselves. The Island would be about the same size of Texas and would be made up of about 100-150 Inhabitants. Much of the land would be unexplored and be available for the Inhabitants to go out and explore. The temperature on the La Islam Diverse would be the same year-round. During the day the temperature would vary between 80-90 degrees, and at night the temperature would drop to the ass’s. There would be days when it’s cloudy and rainy but the temperature would remain the same. The sun rises every morning at am and it will go down at pm. La Islam Diverse would be such a beautiful place with beautiful weather, features, and also the people abroad the island. Up to now you may have questions and wonder what’s so different bout this Island than any other Island. The secret behind this Island is that it is an island where marijuana Is grown and cultivated by the Inhabitants as their Job. With Marijuana beginning to legalize in the United States, the Inhabitants live on this island rent free to work growing marijuana for the government. The Inhabitants have previously received training and certifications for the cultivation of this plant. These people live abroad La Islam Diverse along with their families to grow marijuana that will later be sold in the united States. The island is ruled by the united States overspent and these inhabitants are paid extremely good money for what they do. The Island is protected by the united States Marine Corps, with absolutely no problems abroad the island. The people work form Imam-pm at various and specific locations spread across the island. La Islam Diverse is an island that only selected people may live abroad. These people are selected by the government to travel to this island for up to a year with their family and where everything is provided. The families aboard this Island are fed, and taken care by through deferent institutions set up by the government. Nothing is paid for out of pocket by any of the Inhabitants, everything Is provided to them. One of the requirements before leaving the states and traveling to La Islam Delvers Is that you leave all monetary values home; any money found aboard the island will be confiscated. There are many rules and in that person and their family being sent back to the states. Some of these rules include things such as: No reproduction will take place on La Islam Diverse, People found smuggling or smoking Marijuana aboard the island will be automatically be kicked off the island, and if any person is accused of committing a crime this will be enough to kick the person off the island. There are no doctors or hospitals aboard the island therefore any person who gets sick and is unable to perform the daily functions of the Job will be sent back to the states for proper medical attention. As far as the economy on La Islam Diverse, there isn’t one. The people come onto this island under contract to work for a year and eligibility for an extension depending on their work quality. Everything is paid for while you and your family live on the island food, clothes, and any other necessity. At the end of your year the government will advise you of your eligibility to return for another year, it’s up to inhabitant to decide if he was to continue to work for another year. If he does not want to return or is simply not eligible to return they along with the family will be returned back to their lives in the states. Upon leaving the island the government cuts the family a check for a significant amount for their labor aboard the island. The island is not dominated by one race or culture. The name of the island reflects the people of the island. Diversity is the most important and key behind this society. The goal of the overspent is to bring people from as many different cultures and races with many different beliefs, ideas, and norms to this island to integrate and see how people are able to adapt and work with each other. With nowhere to go and having to live on an island with many people you are forced to adapt and get to know how other people work and are required to be able to work with these individuals. Any act of racism or hate crime towards any other inhabitant of the island automatically gets you kicked off and banned off the island with no pay. Of course there will be problems on the island because people with different views will have conflicts as their ideas will clash but the idea is being able to come together and work as one. After a serious offense is when people will be punished and even kicked off the island. There is a process that must be gone through to be eligible to live on La Islam Diverse. First, a person must apply through a website after filling out a lengthy application the person is given an aptitude test based on diversity. The government will base the test results and choose people that are qualified for the position, and bring them in for a face to ace interview. During the interview they will find out more about the applicant and ask further questions regarding cultures and race. If the applicant is qualified after the interview he will be given a background package that needs to be returned within two weeks. When the background check comes back and if the applicant has no prior criminal charges and no history that would disqualify him/her they get added to a list. The person if not certified to grow and cultivate marijuana must take and complete a seminar within a month of being accepted. Since the island is only able to eave a maximum occupancy of 150 inhabitants, the people that are hired and go through the process are put on a list that. As people’s years are up on the island these people are replaced by the qualified people on the list. The process is lengthy but the right steps are taken to choose the right people to work on La Islam Diverse with no problems. Once on La Islam Diverse there are many things to do besides sightseeing. There are many boats, and Jet skis that families are able to reserve and rent for fun. There are many parks for families to bring their kids and integrate them with other different cultures and races. On the weekends no one works so it is used as time to come together with the other inhabitants and their families and become educated on diversity. The island is always safe as no intruders are allowed onto the island and the coasts are patrolled by the Marine Corps. Any problems aboard the island are also handled and situated by the Marine Corps. This island is not Just created for people to come and work, the main focus of the island is that families use it as a tool and also an eye opening experience to learn about other cultures, beliefs, and norms of the other inhabitants on this island. In conclusion, my society and ideal world would be an experiment focused on the idea of integrating people and having them come together to work together. Our world today is not aware of the millions of other people and beliefs of these people that exist today. La Islam Diverse is a form of education for people to understand cultures, beliefs, and norms of other people in the world today. When people are hired they are not told that they will be living with people from different backgrounds with different beliefs than them. It is the Job of the person to be able to adapt to the changes and having to open up and earn about the other people aboard the island. The ideal situation is that people are able to adapt and work with other people at the same time learning and being open to changes and understanding that not everyone functions the same way. My society would be an experiment but a way for people to integrate while growing and working together to produce a drug that has been known to be able to bring people together. The best part of this whole experiment is that you make a significant amount of money if you’re able to adapt and come together and fulfill your requirement of at least on year. How to cite My Society, Papers

Financial Analysis Advanced Accounting Assignment

Question: Many of the largest international firms including Microsoft, Google, Coca Cola and Apple identify substantial intangible assets which may be quite different from the more traditional bricks and mortar type organisations including BHP. Technological developments have resulted in intangible assets become an important part for many businesses of all sizes. An important accounting question for any business is whether they are able to recognise intangible assets in terms of AASB 138 and the basis of their measurement after initial recognition. (a) You are required to electronically access the Annual Financial Report (AFR) of TWO ASX listed companies, one reporting substantial intangibles capitalised (e.g. most radio, television, electronic development and gambling companies) and the other reflecting small proportions of total assets as intangible assets (e.g. retail, mining and construction). (b) Using the AFRs you have acquired, identify and compare the recognition of and subsequent measurement of Intangibles in terms of the AASB Framework for the preparation and presentation of Financial Statements and AASB138 Intangible Assets. (Hint most of this analysis and commentary will stem from the notes including the note on Intangible assets and the note on Accounting Policies).You are also required to calculate ratios, to be reported in tabular format, which reflect the before and after position of the two firms for two comparative consecutive years (figures that will be available in the annual reports), to reflect the effect of the removal of intangible assets from the financial statements. (Note: the workings should be provided in an appendix.) Answer: Requirement 1 Financial statement help to provide a clear and precise idea about the tangible and intangible asset of the company which eventually help the company to provide a clear notion about the financial position of the company in the market and other key specific area related to business operation. The company needs to identify the acquired asset as the intangible asset on the basis of the identification guidelines mentioned in the AASB 138. According to the AASB 138 requirements, this particular asset can be recognised by the company as long as it represents the fair value which can be measured reliably. Also, the particular asset can be considered as a part of the business combination irrespective of it being an internally generated intangible asset. Therefore, based on the fact, the asset can be recognised as intangible if, and only if: If the expected future value can be the obtained from the asset and used by the firm, and If the cost of the asset can be measured on a reliable basis After the initial recognition and it comes to the portion of measuring the value. In this process, the entire process of measurement can be pursued by the help of values and their measurement processes. In this case, the useful life of the goodwill is needed to be measured in order to see if it needs to amortise (Mackie, 2009). The judgement of the firm depends on the assessment of certainty attached with the flow that can deliver the future economic benefits to the firm by the use of the asset. It can be performed on the basis of the evidence gathered from the time of initial identification of the asset. Providing the greater weight to the external evidences is the part of the measurement and assessment process. Requirement 2 Considering this requirement, the selection of the company has been done and in this case, the company is selected as Echo Entertainment Group Ltd (EE9), as the company is one of the largest publicly listed gambling companies in the Australian market. After electronically assessing the Annual Financial Report (AFR), it is also acknowledged that the company is reporting the substantial intangibles capitalised. Analysis of the financial ratio is carried out with the help of the financial statement which the company produce at the end of each fiscal year. According to this context, it should be mentioned that the any expenses paid in the process of researching the existence of the intangible assets in the firm can be considered as a business expense (Moberly, 2014). Expenses incurred on an intangible asset that was previously recognised as business expenditure cannot be considered or identified as the part of capitalization cost of an intangible asset at a later date. Requirement 3 In this portion the computation of different types of ratios will be displayed on the basis of proper measuring formulas and the whole process will be done by considering two financial years of operation of Echo Entertainment Group Ltd. The purpose of this portion is to establish the fact of changes in financial performance by considering the results obtained from the ratios of Before and After Position. The calculation of ratios will be done on the basis of Liquidity, Profitability, Solvency and Turnover areas of the company (Rodgers, 2008). The results of the ratios on a tabular basis are shown in the appendix Requirement 4 According to the rules maintained in the AASB 138 related to the intangible assets, the fact can be clarified as the entities like Echo Entertainment Group Ltd can adopt them for the purpose of reporting their annual periods beginning on or after 1st January, 2005. All it requires is de-recognition of intangible assets that were generated internally. Prior to the inclusion of this particular guideline, it was observed that there are many listed companies were getting affected by the way of the substantial impacts on their reports. Therefore, on the basis of the annual reports available in between 2004 and 2005 for those companies, the expected outcomes of the AASB 138 reported on the intangible assets and key financial reports can be further explained. The essential measurement process is done on the basis of the reliable basis and it should need to be reported under both Australian GAAP and AIFRS (Vogel, 2007). Considering the resulting impact of AASB 138, the significant changes ca n be observed in the intangible assets and amount of debt equity as reported in the AIFRS. The measurement and the evaluation of the significant changes in the debt equity ratio by considering the expected change and actual change can help the different stakeholders who are using the report for taking their effective decisions. In this case, banking organizations can be worth to mention as they take their financial decision with the respect of the companys financial position by considering the changes as reported. In the conclusion of the process, the useful implications can be considered regarding the transparency of the communication in the annual reports. Requirement 5 Intangible assets are considered as the non-physical assets that are important for the company and they have the effective life greater than one year. Some of the examples of intangible assets for the company are, patents, trademarks, copyrights, franchise, name of the company, licence, goodwill, etc. they used to provide the long-term benefits to the company (Moberly, 2014). Every company maintains accounts for the intangible assets and they are treated as the depreciable assets and natural resources. The life of these assets is never allowed to cross forty years and the cost of the intangible assets are allocated to the expense during the useful life or legal life of them, whichever is shorter. This particular process of allocating the cost to the expense is called as the amortization and it is known as the best practice that can be used by the management for managing and recording the intangibles. It is assumed that the management of the company has the flexible power to manage and treat the intangible assets under the guidelines and standards of accounting principles. Based on the positive expectation, considering the straight-line method to amortize the intangible assets can be useful for the management of the company. In this case, the company of Echo Entertainment Group Ltd can use the straight-line amortization method to treat its goodwill in the financial year of 2014. If the goodwill is supposed to have a useful life of five years then the amount of amortization each year will be AUD (1442/5) = AUD288.4 m. Therefore, the company will debit AUD288.4 m as the amortization expenses and credit the same from the value of goodwill. In this case, it is worth to mention, when the entity acquire another entity, the value of goodwill is considered as the basic difference (Vogel, 2007). The difference can be established by the way of the purchase price and the amount of price that are not associated with the assets or liabilities in the process of acquisition. According to the different accounting journals, goodwill has the capability to generate the independent cash flows. According to the journal named Intangible Asset Accounting, the amortization should be done on the basis of the useful life of the intangible assets and the amount to be amortized should be considered as the cost to be recorded by the management after subtracting the residual value, if any. On the usual aspect, the full value of intangible assets needs to be amortized as the involvement of the residual value cannot be observed into those assets. References: Mackie, C. (2009).Intangible assets. Washington, D.C.: National Academies Press. Moberly, M. (2014).Safeguarding intangible assets. Oxford: Butterworth-Heinemann. Rodgers, P. (2008).Financial analysis. Oxford: CIMA. Vogel, H. (2007).Entertainment industry economics. Cambridge: Cambridge University Press.

Financial Analysis Advanced Accounting Assignment

Question: Many of the largest international firms including Microsoft, Google, Coca Cola and Apple identify substantial intangible assets which may be quite different from the more traditional bricks and mortar type organisations including BHP. Technological developments have resulted in intangible assets become an important part for many businesses of all sizes. An important accounting question for any business is whether they are able to recognise intangible assets in terms of AASB 138 and the basis of their measurement after initial recognition. (a) You are required to electronically access the Annual Financial Report (AFR) of TWO ASX listed companies, one reporting substantial intangibles capitalised (e.g. most radio, television, electronic development and gambling companies) and the other reflecting small proportions of total assets as intangible assets (e.g. retail, mining and construction). (b) Using the AFRs you have acquired, identify and compare the recognition of and subsequent measurement of Intangibles in terms of the AASB Framework for the preparation and presentation of Financial Statements and AASB138 Intangible Assets. (Hint most of this analysis and commentary will stem from the notes including the note on Intangible assets and the note on Accounting Policies).You are also required to calculate ratios, to be reported in tabular format, which reflect the before and after position of the two firms for two comparative consecutive years (figures that will be available in the annual reports), to reflect the effect of the removal of intangible assets from the financial statements. (Note: the workings should be provided in an appendix.) Answer: Requirement 1 Financial statement help to provide a clear and precise idea about the tangible and intangible asset of the company which eventually help the company to provide a clear notion about the financial position of the company in the market and other key specific area related to business operation. The company needs to identify the acquired asset as the intangible asset on the basis of the identification guidelines mentioned in the AASB 138. According to the AASB 138 requirements, this particular asset can be recognised by the company as long as it represents the fair value which can be measured reliably. Also, the particular asset can be considered as a part of the business combination irrespective of it being an internally generated intangible asset. Therefore, based on the fact, the asset can be recognised as intangible if, and only if: If the expected future value can be the obtained from the asset and used by the firm, and If the cost of the asset can be measured on a reliable basis After the initial recognition and it comes to the portion of measuring the value. In this process, the entire process of measurement can be pursued by the help of values and their measurement processes. In this case, the useful life of the goodwill is needed to be measured in order to see if it needs to amortise (Mackie, 2009). The judgement of the firm depends on the assessment of certainty attached with the flow that can deliver the future economic benefits to the firm by the use of the asset. It can be performed on the basis of the evidence gathered from the time of initial identification of the asset. Providing the greater weight to the external evidences is the part of the measurement and assessment process. Requirement 2 Considering this requirement, the selection of the company has been done and in this case, the company is selected as Echo Entertainment Group Ltd (EE9), as the company is one of the largest publicly listed gambling companies in the Australian market. After electronically assessing the Annual Financial Report (AFR), it is also acknowledged that the company is reporting the substantial intangibles capitalised. Analysis of the financial ratio is carried out with the help of the financial statement which the company produce at the end of each fiscal year. According to this context, it should be mentioned that the any expenses paid in the process of researching the existence of the intangible assets in the firm can be considered as a business expense (Moberly, 2014). Expenses incurred on an intangible asset that was previously recognised as business expenditure cannot be considered or identified as the part of capitalization cost of an intangible asset at a later date. Requirement 3 In this portion the computation of different types of ratios will be displayed on the basis of proper measuring formulas and the whole process will be done by considering two financial years of operation of Echo Entertainment Group Ltd. The purpose of this portion is to establish the fact of changes in financial performance by considering the results obtained from the ratios of Before and After Position. The calculation of ratios will be done on the basis of Liquidity, Profitability, Solvency and Turnover areas of the company (Rodgers, 2008). The results of the ratios on a tabular basis are shown in the appendix Requirement 4 According to the rules maintained in the AASB 138 related to the intangible assets, the fact can be clarified as the entities like Echo Entertainment Group Ltd can adopt them for the purpose of reporting their annual periods beginning on or after 1st January, 2005. All it requires is de-recognition of intangible assets that were generated internally. Prior to the inclusion of this particular guideline, it was observed that there are many listed companies were getting affected by the way of the substantial impacts on their reports. Therefore, on the basis of the annual reports available in between 2004 and 2005 for those companies, the expected outcomes of the AASB 138 reported on the intangible assets and key financial reports can be further explained. The essential measurement process is done on the basis of the reliable basis and it should need to be reported under both Australian GAAP and AIFRS (Vogel, 2007). Considering the resulting impact of AASB 138, the significant changes ca n be observed in the intangible assets and amount of debt equity as reported in the AIFRS. The measurement and the evaluation of the significant changes in the debt equity ratio by considering the expected change and actual change can help the different stakeholders who are using the report for taking their effective decisions. In this case, banking organizations can be worth to mention as they take their financial decision with the respect of the companys financial position by considering the changes as reported. In the conclusion of the process, the useful implications can be considered regarding the transparency of the communication in the annual reports. Requirement 5 Intangible assets are considered as the non-physical assets that are important for the company and they have the effective life greater than one year. Some of the examples of intangible assets for the company are, patents, trademarks, copyrights, franchise, name of the company, licence, goodwill, etc. they used to provide the long-term benefits to the company (Moberly, 2014). Every company maintains accounts for the intangible assets and they are treated as the depreciable assets and natural resources. The life of these assets is never allowed to cross forty years and the cost of the intangible assets are allocated to the expense during the useful life or legal life of them, whichever is shorter. This particular process of allocating the cost to the expense is called as the amortization and it is known as the best practice that can be used by the management for managing and recording the intangibles. It is assumed that the management of the company has the flexible power to manage and treat the intangible assets under the guidelines and standards of accounting principles. Based on the positive expectation, considering the straight-line method to amortize the intangible assets can be useful for the management of the company. In this case, the company of Echo Entertainment Group Ltd can use the straight-line amortization method to treat its goodwill in the financial year of 2014. If the goodwill is supposed to have a useful life of five years then the amount of amortization each year will be AUD (1442/5) = AUD288.4 m. Therefore, the company will debit AUD288.4 m as the amortization expenses and credit the same from the value of goodwill. In this case, it is worth to mention, when the entity acquire another entity, the value of goodwill is considered as the basic difference (Vogel, 2007). The difference can be established by the way of the purchase price and the amount of price that are not associated with the assets or liabilities in the process of acquisition. According to the different accounting journals, goodwill has the capability to generate the independent cash flows. According to the journal named Intangible Asset Accounting, the amortization should be done on the basis of the useful life of the intangible assets and the amount to be amortized should be considered as the cost to be recorded by the management after subtracting the residual value, if any. On the usual aspect, the full value of intangible assets needs to be amortized as the involvement of the residual value cannot be observed into those assets. References: Mackie, C. (2009).Intangible assets. Washington, D.C.: National Academies Press. Moberly, M. (2014).Safeguarding intangible assets. Oxford: Butterworth-Heinemann. Rodgers, P. (2008).Financial analysis. Oxford: CIMA. Vogel, H. (2007).Entertainment industry economics. Cambridge: Cambridge University Press.