Migraine Headaches Are The Result Of A Disturbance In The Neurochemist

Migraine headaches are the result of a disturbance in the neurochemistry of the central nervous system. They are relatively common, affecting three times as many women as men. Migraine sufferers typically report a definite pattern to their headaches, and they can report what stimuli bring them on. Most migraine sufferers experience their first attack before the age of 20. There is no single cause of migraines, but the tendency to get migraines does tend to run in families. When a migraine occurs, it means that something has altered several of the neurotransmitter-sensitive receptors located on the outside surface of the nerve cells (neurons) so that the nervous system is no longer able to constantly maintain the natural balance that the nervous system is intended to maintain. Neurotransmitters are chemicals that nerve cells (neurons) use to communicate messages to each other. Receptors are special areas that receive these chemical messages. The key neurotransmitter in migraine is called serotonin (often referred to in the scientific literature as 5-HT or 5-hydroxytryptophan). If something interferes with the normal functioning (production, release, receptor docking, and/or re-uptake) of serotonin, that disrupts the normal functioning of the nervous system and can lead to various symptoms associated with migraine. The severe pain associated with migraine occurs when the mechanism that normally inhibits and/or mediates pain is disabled. There is no actual tissue damage occuring during a migraine attack. Instead, the pain results from a deranged neurochemistry. Migraine pain is like a loud fire alarm bell ringing when there is no fire. Scientists suspect that a caffeine withdrawal could be the possible cause of common migraines. Why? Well, caffeine is a powerful psychoactive drug that is addictive. Caffeine withdrawals produce all the same symptoms as migraine. Chronic caffeine use causes a number of changes to the central nervous system. Caffeine use increases the number of some types of serotonin receptors and some types of adenosine receptors as well. Adenosine is another neurotransmitter; adenosine strongly inhibits serotonin release. Chronic caffeine use increases the number of adenosine receptors.(The body is trying to compensate for the constant presence of caffeine, which occupies and blockades adenosine receptors and thus interferes with adenosine reception.) When caffeine is withdrawn, however, the chronic caffeine user is left with too many adenosine receptors. Having too many adenosine receptors is equivalent to having too much adenosine. As a result, serotonin release is inhibited and this leads to migraine symptoms. As you know there are many drugs used against migraine. Many of these drugs contain caffeine, for good reason: caffeine relieves migraine by reversing caffeine withdrawal. Migraine drugs that contain caffeine include Fiorinal (40mg caffeine), Fioricet (40mg caffeine), Excedrin (65mg caffeine), Anacin (32mg caffeine), Cafergot, Norgesic Forte (60mg caffeine), and others. Sumatriptan (Imitrex) is effective in relieving migraine attacks presumably because the sumatriptan molocule mimics (is very similar to) the serotonin molocule, and thus is called a serotonin agonist (helper). Sumatriptan, in other words, makes up for the shortfall of serotonin by occupying certain types of serotonin receptors. Sumatriptan is called a selective serotonin agonist because it has a greater affinity for (sticks more to) certain types of serotonin receptors than others. Other drugs, such as Prozac, Paxil, and Zoloft, are intended for the treatment of depression but they also seem to reduce frequency and/or severity of headaches including migraine (although they are not as effective as sumatriptan against oncoming migraine attacks). These drugs are called selective serotonin reuptake inhibitors, which means they interfere in the reuptake of serotonin back into the interior of the nerve cells (neurons). To understand what reuptake means you need to understand that neurotransmitters, once released, must be quickly grabbed and transported back into the interior of nerve cells for reuse. That must happen to "clears the boards" for the next message. If something (like Paxil) interferes with re-uptake of serotonin, that makes more serotonin available to dock with serotonin receptors. That explains why these anti-depressant drugs help reduce migraine to a certain extent. If caffeine withdrawal causes migraines then there is a way to end your migraines without surgery. You would have to either quit caffeine entirely or else maintain consistent daily caffeine intake. To do either you would need to be aware of all caffeine sources in food, drink, and

The financial statements in assessing a company’s performance and prospects. The WritePass Journal

The financial statements in assessing a company’s performance and prospects. Introduction     Ã‚  Ã‚   The financial statements in assessing a company’s performance and prospects. Introduction     Ã‚  Ã‚   Main Problems involved in revenue recognition:The views taken by the two boardsReasoned CritiqueConclusionRelated Introduction     Ã‚  Ã‚   Revenue is a key element to the users of the financial statements, in assessing a company’s performance and prospects. However, revenue-recognition standards in U.S GAAP differ from those in IFRS, and both sets of requirements are considered to be in need of improvement. In June 2002 the FASB and the IASB started a joint project to clarify those principles and to create common revenue-recognition standards that companies can apply across various industries and transactions. It aims to remove inconsistencies and weaknesses in existing revenue-recognition standards and practices and to provide a more robust framework for addressing revenue recognition issues. In this report we are going to analyze the main problems that are involved in the revenue-recognition, the views that have been taken into concern by the two boards and assess the appropriateness of the project and their thinking. Main Problems involved in revenue recognition: Problems arise in both US.GAAP and IFRS. As far as it concerns the US.GAAP, many standards exists that define an earnings process inconsistently. At this case the concept of an earning process might not be precisely defined and people often disagree on how it applies to particular situations. Take into consideration a cable television provider. Does its earnings process involve only the provision of a cable signal to the customer over the subscription period or is the service of connecting the customer to the cable network an additional earnings process? According to the Statement No. 52 of FASB,΄΄Financial Reporting by Cable Television Companies΄΄, ‘an entity accounts for connection services as a separate earnings process and recognizes revenue for them when rendered (but only in an amount equal to direct costs).’ The fact that entities apply the earning process differently to economically similar transactions makes the usefulness of the approach questionable. There are also some gaps in guidance and conflicts with asset and liability definitions. There is not for example a general standard on recognizing revenue for services. More guidance is needed because the earnings approach sometimes leads to misinterpretation of an entity’s contractual rights and responsibilities in financial statements. Such approach accounts for revenue with little consideration of how assets and liabilities arise and change over the life of a contract. As with the US.GAAP, revenue-recognition standards in IFRS could lead to misinterpretation of the financial statements since the recognized amounts might not represent the economic reality. This due to the fact that revenue-recognition of a sale, depends mostly on when the risks and rewards of ownership of the goods are transferred to a customer. This could lead a firm to recognize a good as inventory even after the customer has obtained control over it. This is inconsistent with the IASB definition of an asset which depends on the control of the good and not on the risk and the rewards of owning the good. IFRS also lack guidance in transactions that involve the delivery of more than one good or service,that is a multiple element arrangement. IAS 18 does not state clearly how or when a firm entity should segment a single transaction into components. Guidance is also needed on the measurement of the elements of such arrangements. As no particular measurement target exists, entities apply various approaches to comparable transactions, that lessens the comparability of revenues across entities. This comparability is also being reduced by the non-existence of a clear distinction between goods and services. There is also inconsistency between IAS 11 and IAS 18. Between those two there is not a clear and straightforward principle to apply in changing and complex transactions. The IAS 11 principle states that an economic entity should recognize revenue as the activities required to complete a contract that takes place. The IAS 18 on the contrary, states that revenue should be recognised only when an entity transfers control and the risks and the rewards of ownership of the goods to the customer. The views taken by the two boards Both IASB and FASB are pursuing an approach that focuses on changes in assets and liabilities rather than concept of realization and earned. The approach was chosen because the realization earned approach involves recognising late debits and overdue credits that do not meet the definitions of assets and liabilities. Through this approach revenue-recognition would result from changes in assets and liabilities rather than from satisfaction of the realization and earned criteria. The basic principle of the new proposed model is that an entity should recognise revenue when it transfers goods or services to a customer in the amount of consideration that the entity expects to receive from the customer. There have been suggested five key-proposals for this model. The first is concerned with identifying the contracts with the customer. A company could combine two or more contracts together if the prices of those contracts are interdependent. Equally, a company could account a single contract as two or more contracts if some goods or services are priced independently of other goods or services. The second is how to identify the separate performance obligations. A contract is all about promises to provide goods or services to a customer. Such promises are called â€Å"performance obligations†. An entity would account for a performance obligation separately only if the promised good or service is distinct. A good or service is distinct if it is sold separately or if it could be sold separately because it has a distinct function and profit margin. The third one is how to determine the transaction price. The transaction price is the amount of deliberation an entity expects to obtain from the customer in exchange for transferring goods or services. This price would reflect the company’s probability weighted estimate of variable consideration in addition to the effects of the customer’s credit risk and the time value of money. The fourth one is how to allocate this price. A company would allocate the transaction price to all separate performance obligations in proportion to the standalone selling price of the good or service underlying each performance obligation. The last one is how to recognize revenue when a performance obligation is satisfied. An entity should recognize revenue when it satisfies a performance obligation by transferring the promised good or service to the customer, which is when the customer obtains control of the promised good or service. The amount of revenue recognized is the amount allocated to that performance obligation in the transaction price allocation step. Reasoned Critique Many entities criticized the proposed model, but we will take into account the views of ’’Big 4’’. PriceWaterhouseCoopers agree with the board’s objective to define certain principles for revenue recognition that would provide clearer and more consistent guidance. There are however some concepts of the proposed model that according to their opinion, are ambiguous.   According to them, ’’the boards should consider a more practical approach in areas such as: (1)identification and separation of distinct performance obligations; (2)measurement and presentation of the impact of credit risk on revenue;(3)the impact of the time value of money on revenue recognition; and (4)accounting for warranties.’’   The changes in those areas should benefit the adopting entities at a greater level in comparison with the incremental processes, systems and other costs that may occur. KPMG believes that it’s a critical that the new standard provide a framework capable of addressing the broad range of current and emerging revenue recognition issues.   Despite the substantial changes in all areas, there are still some that lack revision or need further development. According to KPMG those areas are ‘’the concept and indicators of transfer of control, identification of distinct performance obligations, determination of the transaction price for transactions with variable consideration, consideration of collectability in the determination of the transaction price, recognition of onerous performance obligations, and identification of constructive performance obligations.’’ The boards should test the proposed model effectiveness to assess where it’s capable of being applied to various types of transactions. Ernst Young strongly believe that the five-step model will help entities to apply those principles. They are concerned however, about the application of the proposed model and the consequences of it. The organization notes: ‘’A new standard on revenue will impact all entities and the consequences of some aspects of the model are only the beginning to become apparent. It needs to be given further consideration to the potential effects of the proposed model, including the subsequent accounting for transactions and that constituents need more time to consider the proposals and comment further on them.’’ Finally Deloitte follows a more negative attitude towards the whole project. The organization disagrees with certain aspects of the Exposure Drafts proposals and they are more skeptical with the proposed model. The organization notes: ‘’ Our main concern with the ED is that the material in relation to ‘control’ is neither well developed nor clearly explained-we believe that the ED’s proposals on how the transaction price should be allocated between performance obligations and on how to account for contract modifications that are judged interdependent, should be modified.’’ The proposed model seems to be rather controversial. The clarity and the effectiveness of certain concepts seem to be questioned. A reasonable reaction, in my opinion, since many entities and accounting firms would be hesitant in the beginning. The same applies and for both IASB and FASB.   A concept project of such scale as the revenue recognition joint-project, will have major difficulties in its conceptual framework. As long as, it stays in theory and is not tested under real circumstances, it will always have those who opposed to it. It needs to be field tested to ensure that is capable of being applied normally. There are many aspects that need to be revised and change. The Boards should take into account the results of the application of the proposed model and seek ways in which the adaption and transition would be smoother and better. Conclusion There are some serious implications in the revenue recognition process. For that reason, the two Boards proposed some views to help in eliminating those problems. Those views have been criticized by the world as for their strengths and weaknesses and the effectiveness of the proposed model has been questioned. Nonetheless, FASB-IASB joint revenue recognition project is a significant effort, which is crucial for the future accounting standards. As Sir David Tweedie, chairman of the IASB,said: ‘The proposal by the two boards is the result of our intensified joint efforts. It is an important step towards a single global principle-based standard that would make it absolutely clear when revenue is recognized and why,’’.

Germany 1924-1929 essays

Germany 1924-1929 essays Since the end of the war Germany has not been doing to well but for the last 5 years many things have improved especially foreign policy. Even though these have succeeded, our economy is not doing well and our government is not stable and needs to be fixed. Here are the situations involving foreign policy, politics, and the economy. The first issue on our list is our foreign policy. In 1924 we were not trying to achieve anything with other countries were merely trying to get revenge for the Treaty of Versailles. Since then we have done very well in many things including our membership in the League of Nations and the sighing of the Locarno Treaties. We will start with the League of Nations. This membership has made us look and be respected as a great power by being treated as equals with Britain and France. We are part of the League's council and have a permanent seat just like France and Britain. Secondly the signing of the Locarno Treaties have earned us respect since we are now concerned about peace in Europe. On the other hand Stresemann did very well in assuring Germany's western borders but not guarantying anything on the eastern border. Finally the Young Plan was a huge success for Germany since it reduced our reparations by two thirds and gives us till 1988 to pay them. Even with this there is still mu ch mistrust between Germany and France. Overall our foreign policy from 1924 to 1929 has been a great success mainly due to Stresemann's work. Even with the great successes in foreign policy our political issues in the country are not well. No one government has really taken control of the country. Our government is very unstable. We have had 25 governments in the last 14 years and probably the worst thing has been the election of President Hindenburg due the fact that he has been a prominent critic of the Weimar Republic. Also with the Nazi and communist parties not being crushed t ...

Recorded Music Research Paper Example | Topics and Well Written Essays - 1000 words

Recorded Music - Research Paper Example In 2009, she fell out with her boyfriend Chris Brown. The fallout tinted her music career (IMDb.com, b). In 2011, Rihanna released her popular song Birthday Cake. Rihanna, Marcos Palacios, Ernest Clark, and Terius Nash had collaborated in writing the song. Birthday Cake has triggered mixed public reactions; some people praise the song while other people criticize it. At first, Rihanna produced the song as a single release but later included it in the album Talk that Talk. The second release of Birthday Cake in February 2012, featuring Chris Brown, coincided with Rihanna’s 24th birthday (IMDb.com, b). Rihanna released Birthday Cake as a single entity but due to pressure from her fans, she included it in Talk that Talk album. The 2012 remix of the song featuring Chris Brown triggered widespread criticism of the artist. Rihanna had fallen out with Brown in 2009 because the latter assaulted her. Rihanna’s initial Birthday Cake lasts for one minute and eighteen seconds. Birthday Cake is a blend of hip hop and R&B. The song’s instrumentation consists of heavy bass coupled with sounds of engines and bells. The artist adopts a sensual tone in the track. Birthday Cake lyrics are sexually suggestive. In the song, Rihanna talks about her desire to have spontaneous sex with her lover. In the original version of Birthday Cake, Rihanna ended the song in mid-verse making it appear as if it was not a complete track. The 2012 remix starts with an obscene line from Chris Brown, a continuation of the 2011 version of the song. In the obscene line, Brown states how he misses his lover’s body. The line evokes the 2009 fallout of Rihanna and Brown and the long time that had elapsed. The entire song covers sexual themes. Sexual theme is a deviation from society’s norms. By covering sexual theme, Rihanna ceases to be a role model for young girls. Birthday Cake also evoked the fans’ bitter memories of the 2009 assault. Rihanna’s

Qualitative Annotated Bibliography Research Paper

Qualitative Annotated Bibliography - Research Paper Example According to the authors, these three were listed as the most common adverse events that occur in the intensive care unit. They suggest that to prevent the occurrence of these complications, it is important that the nurses implement evidence-based practice while handling critically ill patients. The study adopted a qualitative focus group study involving thirty-four nurses who practiced in the intensive care unit. The participants were groups into eight focus groups after which the obtained data was analyzed using thematic analyses. The study is significant to the topic because it explores the reasons why ventilator-associated pneumonia and other complications are still a menace in the hospital, despite the presence of evidence-based guidelines. However, the study has the shortcoming of generalizability of the results since it was performed in only one hospital. The authors conclude that hospitals should enhance the knowledge of nurses, and improve their attitudes towards adopting guidelines in the prevention of ICU complications. In addition, critical care nurses should be empowered to make changes in nursing practice so that medical interventions reflect the latest evidence in literature. The study is relevant to my role option because it highlights some of the challenges faced by ICU nurses in prevention of complications, including ventilator-associated pneumonia. It also proposes ways in which the situation can be improved, adding to the knowledge I already possess in the area. Qu, X., Xie, H., Zhang, Q., Zhou, X., & Shi, Z. (2014). A survey on oral care practices for ventilator†assisted patients in intensive care units in 3A hospitals of mainland China. International journal of nursing practice. The chief aim of the study was to explore the status of oral healthcare practices, attitudes, education and knowledge of the nurses caring for ventilator-assisted patients in the intensive care units of hospitals in mainland China. To achieve this objective,

Is there is any differences between UK Accounting Ethics Standards and Essay

Is there is any differences between UK Accounting Ethics Standards and US Accounting Ethics Standards - Essay Example To the extent that the ASCs pronouncements, known as Statements of Standard Accounting Practice (SSAPs), have not been replaced by FRSs, they remain in force. The ASB has a formal exposure process for proposed standards. Early concepts are issued as Discussion Papers. These are released to the public and comments invited. Where a new standard is to be proposed, a Financial Reporting Exposure Draft (FRED) is released for comment. The standard in final form is only issued when comments have been incorporated or addressed. This aims to address the criticisms levelled at the ASC, whose comment process was less rigorous. Issues that require an immediate solution are considered by the Urgent Issues Task Force (UITF). The UITF comprises a number of senior figures from industry and accounting firms. It meets as necessary to consider pressing issues and issues Abstracts which become binding immediately. The principal legislation governing reporting in the UK is laid down in the Companies Act 1985 (as amended by the Companies Act 1989 and subsequent statutory instruments), which incorporates the requirements of European law. The Companies Act sets out certain minimum reporting requirements for companies and, for example, requires limited companies to file their accounts with the Registrar of Companies who makes them available to the general public. From 2005, this framework changed as a result of European law requiring that all listed European companies report under International Financial Reporting Standards (IFRSs). In the UK, companies which are not listed have the option to report either under IFRSs or under UK GAAP[2]. Recently issued UK FRSs have, in any case replicated the wording of corresponding IFRSs, reducing the differences between the two sets of standards significantly. Each of the current UK accounting standards are explained below

Government Article Example | Topics and Well Written Essays - 250 words

Government - Article Example The main point the author made in her article is that education is a right of all people, whether illegal immigrants or not, and asking for immigration papers or making inquiries into their immigration status is a form of discrimination, and constitutes an infringement of his or her civil rights as an individual. School district authorities who require proof of citizenship on enrollment time are guilty of a law passed during the time of President Ronald Reagan, which only requires proof of residency such as a water, phone or electric bill (Armario 1). This knowledge is somehow related to my class because we are being taught how to respect the rights of all people and how not to discriminate against a certain class of people. In other words, America should embrace multi-culturalism from its varied ethnicities, indicated by its motto, â€Å"E Pluribus Unum† or â€Å"one from many† which is indicative of Americas status as the melting pot of the world, ready to welcome anybody to its shores and live freely. The financial crisis resulting from a bursting of the housing bubble and the subprime mortgage collapse has put severe strains on the finances of most states and in particular, those of certain school districts. This caused the recent attempts to exclude the illegals from school. Armario, Christine. â€Å"Public Schools Reminded not to Turn Away Illegal Immigrants.† Associated Press, 6 May 2011. Web. 19 Jun. 2012.