Tuesday, December 24, 2019

81253894 Ultrasound Physics Essay - 1171 Words

ULTRASOUND PHYSICS Name Institution a) Calculate the Acoustic impedance of subcutaneous tissue, muscle and bone. Assume subcutaneous tissue has a density of 1060kg/m3 (Hedrick 2003), muscle has a density of 1104kg/m3 (Madjor 2008) and bone has a density of 5065kg/m3 (Hedrick 2003). Give your answer in Mrayls. Please use speed of sound as 1540m/s for tissue, muscle and bone In ultrasound, Acoustic impedance (Z) is the quantity of measurement of resistance to sound when passing through a medium (Hedrick,HykesStarchman 2005, p.10). According to Gill (2012,p. 11) the equation for Acoustic impedance is Z=Ï c, where (Z=Acoustic impedance, Ï  =density of medium and c =velocity of beam). From this equation is understood that acoustic†¦show more content†¦In addition, as a result of high attenuation in bones, absorption of sound occurs resulting in vibration and friction and hence, sound energy loss. For these reasons, one should scan a liver through the intercostal spaces where little or no reflection occurs or under the ribs but not through the ribs. 2. Including a definition of pre and post processing, explain whether you would use read zoom or write zoom to image a gallbladder. Preprocessing refers to manipulation of scan information or data prior to storage in memory following scan conversion while post processing refers to manipulation of scan data after storage in the scan converter. Write zoom is associated with preprocessing while read zoom is associated with post processing (Schirber, 2013, pg. 110). In write zoom, the image is rewritten with more pixels than the initial image and thus the image is given more definition magnification. For read zoom, the image is magnified this is like enlarging a photo hence the image will only be bigger. Therefore, one should use write zoom to image a gall bladder since it gives more details and an image of high quality. 3. The most common type of transducer used for deep organ imaging such as the liver is a 6Mhz convex array. The most type of transducer for imaging a thyroid is a 15 Mhz linear array. Explain, with reference to both transducer shape (linear and convex) and frequency why this is so. A 6 Mhz convex array transducer has a wide footprint

Monday, December 16, 2019

Ways to Improve Academic Experience Free Essays

Ways to Improve Academic Experience in KDI School Reem Salah Academic Writing March 9,2010 Regular exercise is a critical part of staying healthy. People who are active live longer and feel better. Feeling better will make you more encouraged to study and achieve your goals. We will write a custom essay sample on Ways to Improve Academic Experience or any similar topic only for you Order Now Also, it is a way to release tension that we are subject to in KDI . Thus, encompassing Physical Education as a core course and expanding the gymnasium is truly a way to improve academic experience in KDI. By encompassing physical education students will exercise and by expanding the gymnasium area more students will be able to go to the gym and exercise. Ultimately resulting in an improved academic experience in KDI. Exercise has positive effects on the brain. Exercise has been found to increase levels of â€Å"brain-derived neurotrophic factor†. This substance is thought to improve mood, and it may play a role in the beneficial effects of exercise†¦ help brain cells survive longer; so this may also explain some of the beneficial effects of exercise on dementia (Holmes, 2006). Demonstrating that by exercise not only on the long run students will not be prone to dementia but also their mood is improved. Mood improvement will result in students working better, feeling better and enhancing their creativity . Encompassing physical education as a core course thus will truly improve the academic experience. KDI School offers comprehensive and rigorous academic programs (School, 2007) . One way to reduce the tension and stress caused by these programs is physical exercise. Research has shown that physical exercise is the best tension reliever (ICBS, 1998). This illustrates that exercise can be a solution to release the tension which KDI students are subject to due to the rigorous academic programs. Also the rigorous programs in KDI require a lot of sitting in front of a computer or a desk all day. By exercising that built up energy and tension which have accumulated throughout the day can be released. It is a better way to channel your energy than letting it turn into anger or negativity. Strongly pointing out that incorporating physical education as one of the core courses will improve the academic experience. To encourage students to continue exercising the gymnasium has to be expanded. Entering class each year is approximately 200 Korean students for the Master’s Degree program and around  160  international students (School, 2007). Illustrating they are 360 students at KDI. To ensure that most of them are encouraged to exercise by going to the gymnasium, the gymnasium area has to be expanded. In an interview conducted B. K Lee (personal communication, March 09, 2010) noted that the gymnasium area is approximately 10 meters and KDI campus area is approximately 10 kilometers. Having 360 students in KDI with a gymnasium that small will discourage students from going there. Since the campus is 10 kilometers in area there will be no problem in expanding the gymnasium area. By doing so, more students will be encouraged to go to the gymnasium, exercise which will result in improving the academic experience in KDI. In conclusion, Exercise has positive effects on the brain. Release built up energy and tensions. Making us work in a better environment. Physical exercise has many benefits and should be a regular part of almost anyone’s life (Association, 2010). By making physical education as one of the core courses will no doubt improve academic experience in KDI and also the health of all the students. In addition expanding the gymnasium area will encourage students to go there often, exercise resulting in improved academic experience. References: Holmes. (2006). Mental health. About. Com. Retrieved 09/03/2010, from http://mentalhealth. about. com/od/depression/a/howexercise. htm ICBS. (1998). Exercise. Stress Management. Retrieved from http://www. holisticonline. om/Stress/stress_exercise. htm KDI School. (2007) Mission and Purpose. KDI School of Public Policy and Management. Retrieved 09/03/2010, from http://www. kdischool. ac. kr/ KDI School. (2007) Questions of the Academic Programs. KDI School of Public Policy and Management. Retrieved 09/03/2010, from http://www. kdischool. ac. kr/ American Heart Association. (2009). Excersice is for everyone. Physical Activity and Excersice. 10/03/2010, from http://www. americanheart. org/presenter . jhtml? identifier=11081 How to cite Ways to Improve Academic Experience, Papers

Sunday, December 8, 2019

External Reporting Issues Accounting Standards

Question: Discuss about theExternal Reporting Issues for Accounting Standards. Answer: Introduction The preparation of financial report of a company is very much important as it demonstrates the financial health of the company for a specific phase of time. The Australian Accounting Standards is an accounting standard which set rules and regulations for the companies to prepare their financial report. The development of conceptual framework is the main function of AASB and evaluating the proposed standards, making accounting standard under the section 334 of the corporation act 200, formulating the accounting standards as well as development of accounting standards (Berk and DeMarzo, 2007). The board also plays a crucial role in promoting the objects of ASIC act that includes reducing capital cost and enabling the organizations to compete effectively in international market and maintaining confidence of investor in Australian economy. It is the responsibility of the accountants and auditors to follow the rules and regulations implemented by AAS while preparing the financial report. Hence, financial statements show the income, expense, profit or loss, assets and liabilities of the organization. Main Context Explanation of each Proposal Issue of Shares Accounting standard AASB 132 key objective is to establish principles to present the fiscal tools as equity or else liabilities and offsetting liabilities and assets. The standard is applied to the categorization of the financial tools from the viewpoint of the issues into properties, liabilities, dividends, equity tools, losses, gains, interest and situations in which the assets as well as liabilities ought to be offset (Robinson, 2009). The company Black Box Limited can issue preference share to increase its capital funds as per the AASB standard. The standard is applied to the agreements of sale or purchase non financial items and it may be settled in cash or with other pecuniary instruments. The contracts are agreed on the terms of delivering receipt of non financial items as per the usage requirements or purchase of the asset by the organization. The standard need to be applied to the contracts that an organization designates as estimated at the fair value as per the paragraph 2 .5 of the AASB 9 pecuniary tools (AASB 2, 2015). The pecuniary tool is the contract that leads to the increase in pecuniary property of one organization as well as equity instrument or financial liabilities of another organization (Sharma, 2010). The issuer of the financial instruments ought to categorize the instruments, on the primary acknowledgment as the fiscal liability, equity instrument or monetary asset as per the contractual arrangement. Hence, issuer of the non derivative financial instruments ought to analyze the terms and condition of the monetary tools in order to identify whether it includes both equity component and liability. Dividends, interest, gains and losses relating to the financial instruments that is the fiscal liability ought to be acknowledged as expense or income in profit or loss. The distributions of equity tool to the holders should be recognized by the organization (Ross, Westerfield and Jaffe, 2005). The financial liability and financial asset need to be offset as well as the net amount value should be existed in the financial position statement. Equity instruments includes puttable instruments, non puttable ordinary shares, some instruments that imposes obligation on the corporation to another entity pro share rate of the net asset of the organization on the liquidation and warrants call options that permit the holder to the subscriber for the purchase of the non puttable ordinary shares. The total expected flow of cash of instruments over the life of financial instrument should be based substantially on loss or profit, alter in the recognized fair value or net assets of the unrecognized as well as recognized assets of the organization over the life of the instrument (Sharma, 2010). Financial instruments include financial instruments derivative such as forwards and futures, currency swaps, interest rate swaps and financial options and key devices for example payables, equity instruments as well as receivables. In financial statements, an organization presents the non controlling interests that are income of its subsidiaries and interest of other parties in equity in accordance with AASB 10 and AASB 101 (AASB 2, 2015). Journal entries shows the gain or loss and cash transactions associated with issue of share. The balance sheet will show the assets and liabilities of an organization. The journal entries have been shown for the year ended 30 June 2017. Issue of share 2,00,000 Preference share value (200,000*$50) $10, 00,000 Annual dividend $50000 The calculation shows issue of share by the company, annual dividend and cash received during a specific period of time. It helps to determine and evaluate the investment amount of the company. Leasing The AASB 117 integrates leases under IAS 17 that are published by the International Accounting Standards Board. The main purpose of the standard is to elucidate the lessees and lessors accounting policies along with disclosure regarding leases. According to the standard, lease is a contract where the lessors give right to the lessee to utilize the property in return for a payment for a period of time (Elliott and Elliott, 2008). The company black box ltd can sale and lease back existing land and building as per the AASB standard. Finance lease comes under lease if it transfers substantially transfers rewards and risks to the owner. Operating lease comes under lease in case of it does not shift reward and threats to the owner. A lease agreement includes provision to regulate lease payments for the alternations in acquisition or construction cost or leased property. Lessees should determine the finance leases as the liabilities and assets in the balance sheet at equal amount to fair va lue of the leased property or present value of the minimal lease payment determined at commencement of lease. The direct values of the lessee are included to determine the amount of the property (AASB 2, 2015). The minimum lease payment should be allocates between lessening of the outstanding liability along with finance charge. Lessees should meet the requirement of the AASB7 in order to make disclosure for the funding leases include: Each category of propertys carrying amount at the closing stages of financial reporting phase Settlement between lease payment in future at the closing stages of accounting year plus present value. It should be disclosed by the company in their financial report. The contingent rents are determined as expense in the period Future minimum lease payments are received under the non cancelable leases at the closing stages of the financial reporting phase (AASB, 2016). The common explanation of the material of the lessee Lessors should determine and mention asset under finance lease financial position statements and representing them as the receivable amounts equivalent to the investment in lease. The finance income ought to be identified based on the pattern showing stable periodic return rate on net investment of in the funding lease by the lessor (Holton, 2012). Lessors should identify the loss or profit in the phase as per the rules and policy that are pursued by the company for out-and-out sales. Lessors should meet the requirements in the AASB 7 in order to disclose the finance leases: The settlement between investments in the lease along with present cost of the minimal receivable lease payment at closing stages of the accounting phase. An organization should disclose present value and investment in lease of the minimal lease receivable payments at the closing stages of fiscal reporting phase (Paramasivan and Subramanian, 2009). Unguaranteed outstanding value to benefits the lessor Accumulated allowance for the uncollectible receivable lease payment Unearned finance income Description of material leasing arrangements of lessor The transactions for operating lease have been given above in the table. The cash transactions for the lease have been stated for the year ended 30 June 2017. The journal entry of accounting lease and operating lease has been as per the Australian accounting standard. Purchased land = $10,000,000 Carrying Amount Fair Value Remaining useful and economic life Land $4,000,000 $6,000,000 Building $3,000,000 $4,000,000 10years Depreciation of land ($6,000,000-$4,000,000)/10 $200,000 Depreciation of building ($4,000,000-$3,000,000)/10 $100,000 Profit on sale ($12,000,000-$10,000,000) $2,000,000 The value of the land and building has been calculated that will help to determine and evaluate the value of the assets. Benefits of Each Proposal The Black Box Ltd can use the lease concept as per AASB as because it will help to acquire assets on lease. The company will be able to recognize all liabilities and assets arising under the lease contract. The ownership of the assets lies with the lessor and lesee has to pay the rental expenses. The company Black Box Ltd should invest in quality asset with the help of lease contract. Leasing expense is considered as operating expenses and is tax deductible. It is classified as the off balance sheet debt and does not come out on the balance sheet of the organization (Spiceland, Sepe and Nelson, 2011). The expenses for the company remain same constant over the life of the asset and it helps in the planning expense. The concept of lease should be used by Black Box Ltd as it described under the AASB standard. It will increase returns and save the company from the risk to invest into the assets that might become outdated. The use of asset will help the company to increase its flow of cas h and hence increase in profitability (AASB 2, 2015). The concept of lease will help the company to save capital and allows investing the capital in other business activities. It is the method of increasing the asset value as well as revenue from the use of the asset. The financial instruments can be used by the companies to increase its capital amount that helps to operate it business activities. Black Box ltd can increase its capital investment with the issue of equity and debentures. The equity shares do not creates obligations to pay fixed dividend rate and can be issued without creating charges over the assets (Steele, 2008). The issue of shares and debentures are permanent source of capital that will help the company to increase its profitability. Dividends, interest, losses plus gains concerning to the pecuniary instruments that is the monetary liability should be acknowledged as expense or income in profit or loss (Stittle and Wearing, 2008). Debt financing is considered as the cheapest source of finance and allows the company to increase its capital investment. Conclusion The Australia Accounting Standards has implemented rules and regulations that need to be followed by a company while preparing their financial statements. The concept of lease and financial instrument has been described in the report that will help the company to take decision and present these values in their financial statements as per the standard. It is the liability of the accountants as well as auditors to prepare plus publish monetary statements as per the standard as well as presenting fair value of the items. Black Box Ltd can acquire assets on lease that will help to increase the revenue of the corporation and also issue shares as well as debentures in order to increase its capital investment. It will help the company to develop its business operations. The AASB helps the companies to arrange the financial statements and guide to demonstrate the items. References AASB 2. (2015). Melbourne. AASB, (2016).AASB Standard February 2016 Leases. [online] https://www.aasb.gov.au. Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB16_AmendStd_02-16.pdf [Accessed 11 Oct. 2016]. Berk, J. and DeMarzo, P., 2007.Corporate finance. Boston: Pearson Addison Wesley. Elliott, B. and Elliott, J., 2008.Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Fifield, S. and Power, D., 2011.Managerial finance. [Bradford, UK]: Emerald. Holton, R., 2012.Global finance. Abingdon, Oxon: Routledge. Paramasivan, C. and Subramanian, T., 2009.Financial management. New Delhi: New Age International (P) Ltd., Publishers. Robinson, T., 2009.International financial statement analysis. Hoboken, N.J.: John Wiley Sons. Ross, S., Westerfield, R. and Jaffe, J., 2005.Corporate finance. Boston: McGraw-Hill/Irwin. Sharma, N., 2010.Business finance. Jaipur, India: ABD Publishers. Spiceland, J., Sepe, J. and Nelson, M., 2011.Intermediate accounting. New York: McGraw-Hill Irwin. Steele, J., 2008.The Market. New York: Hyperion. Stittle, J. and Wearing, B., 2008.Financial accounting. Los Angeles: SAGE Publications.