Abstract
This paper discusses the proper accounting treatment for goodwill under GAAP, and specifically under the Financial Accounting Standards Board's FASB 142. The author addresses the views of the FASB as well as the SEC and the AICPA about this new method of accounting for intangible assets. The paper states that goodwill and other intangible assets may no longer be amortized over a specified hypothetical useful life or using straight line amortization.

From the Paper
"The Financial Accounting Standards Board FASB statement on goodwill and other intangible assets addresses how intangible assets that are acquired individually or with a group of other assets should be accounted for in the acquiring company's financial statements subsequent to their initial recognition. Under FAS, goodwill and certain intangible assets will no longer be amortized over a specified hypothetical useful life. In addition, goodwill and other intangible assets will no longer be amortized using straight line amortization meaning the amount of amortization will probably not be ..."

Tags:Accounting treatment of goodwill, intangible assets, SEC, FASB, AICPA, SFAS, FAS 142

Abstract
This paper explains that the balance sheet provides next to no use in reporting the increasingly significant intangible assets of business entities. The author points out that intangible assets, such as a highly-talented workforce who generate more revenue, represent the major value-drivers of today's economy. The paper relates that attempts to modify the traditional accounting approach have not kept pace with the changes brought bought by these intangibles. The author believes that the new rules penalize the companies, which have experienced a loss of value in their intangible assets through write-offs that immediately reduce earnings. The paper states that the best solution is to recognize intangible assets in the financial statement including the ones developed in-house; however, entities must report the future performance of their intangible assets or their earning potential before they are tested for possible impairment.

Table of Contents:
IAS 38: Intangible Assets
Accounting Rules Fell Short in Valuing Intangibles
Goodwill & Intangibles
Consequences of New Rules
Summary

From the Paper
"Most companies have avoided to report in a comprehensive way about their intangible assets as well as the total performance which includes any significant decrease in the value of the intangibles. These rights and the obligation to regularly valuate goodwill and intangible assets represent a major change in disclosure practice and will affect the behavior of both the managers and investors. When America Online and Time Warner merged, this merger quickly showed how goodwill accounting changes can affect shareholders' interest, and exposed the misjudgments of managers."

Tags:impairment, in-house, identifiability, workforce, structure

Abstract
The basis of this study looks at the effects of a therapy derived from eastern Zen practices and western psychodynamic theory, known as Dialectical Behavioral Therapy, on the treatment of patients afflicted with Borderline Personality Disorder. DBT is a treatment paradigm created by Marsha M. Linehan of Washington University, and is the first and only treatment paradigm to be tested in clinical settings. The importance of DBT stems from the belief that BPD is the most treatment-resistant of all mental disorders outlined in the Diagnostic and Statistical Manual: Vol. IV. The study tests the hypothesis that DBT will effectively reduce targeted behaviors of BPD as compared to treatment as usual (TAU) groups, and suggests that because of the structured nature of DBT, it is the most effective of all present treatments of BPD.

From the Paper
"Dialectical Behavior Therapy (DBT) is the application of a broad array of cognitive and behavior therapy strategies to the problems of Borderline Personality Disorder (BPD), including suicidal behaviors (Heard & Linehan 1994). DBT also has a number of distinctive defining characteristics. As its name suggests, its overriding characteristic is an emphasis on "dialectics" - that is, the reconciliation of opposites in a continual process of synthesis. The most fundamental dialectic is the necessity of accepting patients just as they are within a context of trying to teach them to change. This emphasis on acceptance as a balance to change flows directly from the integration of Eastern Zen practice with Western psychodynamic theory (Linehan 1993a)."

Tags:borderline, dbt, disorder, linehan, marsha, personality, practices, psychodynamic, research, theory, therapy, treatment, western, zen

Abstract
This paper proposes an evaluative study of the items needing an assessment processes vis-a-vis alcohol treatment programs, the methods by which alcohol treatment programs are most commonly evaluated, the manner by which new planning projects for programs are determined and the outcomes arrived at by some common programs.

From the Paper
"Still other items of interest emerge. Having exhausted the topic of research methodologies, the proposal looks then at a work plan for the upcoming project as well as an offering an itemized budget for the project. Lastly, the paper takes the time to append some additional appendices that provide an insight into some of the scholarship inspiring and informing this paper. Included in the appendices is a tentative informed consent waiver or note. Lastly, there is a process supplement and question and answer section at the very end of the proposal that simply underscore the problems and challenges that the researcher expects to confront."

Tags:alcohol, treatment, options

Abstract
This paper provides a general history of mental illness and treatment thereof and then focuses on the treatment of mental patients in Western Canada in 1812-1914. It explains that one of the main sources for this information was from The Alberta Heritage Digitization Project which is a website documenting Canada's history. It examines the efficiency of such a source and the accuracy of the information.

From the Paper
"Mental illness can be defined as "a disease of the mind which incorporates any illness, disorder or abnormal condition which impairs the human mind and its functioning, excluding however self-induced states of alcohol or drugs as well as transitory mental states such as hysteria or concussion" (Saunders, 1996). Mentally handicapped people and the challenges that they experience can be found under section 16 of the Criminal Code. One can see that the definition makes it clear that for an accused to be mentally challenged he/she must not be able to think clearly at the time of the offense and so had no idea about the nature of the act that he/she was committing. This explanation can be extended to other walks of life where mentally handicapped people often carry out tasks that are deemed unsuitable by the society but they have no idea about the inappropriate nature of those acts. In Canada the law requires that the accused persons should have fully knowledge of the act and that what they did was inherently against the law. It has often been assumed that those people suffering from a mental disorder usually turn out to be criminals."

Tags:treatment, disorder, mental, health, patient, Canada

Abstract
This paper discusses diabetes; what it is, how it is treated, symptoms, complications, and statistics of who has the disease. The paper asserts that education on the diagnosis of diabetes, types of diabetes, scope and impact of diabetes, who gets diabetes, and the treatment of diabetes is important for everyone who might have diabetes or have a family member who has diabetes.

From the Paper
"Approximately 20.8 million children and adults have diabetes in the United States with 14.6 having been diagnosed and 6.2 million people not even aware they have the illness (Diabetes Information). Education on the diagnosis of diabetes, types of diabetes, who gets diabetes, complications, and the treatment of diabetes is important for everyone who might have diabetes or have a family member who has diabetes. Definition of Diabetes Knowing what diabetes is important in helping people who may not be aware that they have the disease. "Diabetes is a disease in which the body does...""

Tags:diabetes, treatment, complications

Abstract
This paper discusses the role of ketamine as a smooth muscle relaxant and antihistamine, which, along with its anesthetic effects proves useful in the treatment of asthma. The paper highlights case studies performed on effectivity along with commenting on the need to exercise caution with asthmatic patients who have co-morbid cardiac disorders.

From the Paper
"Nosworthy (1999) states that Ketamine is the induction agent most likely to be chosen when an asthmatic patient requires endotrachial intubation, providing marked patient improvement, possibly due to Ketamine's smooth muscle relaxant and antihistamine effects. Long (2003) tells us that Ketamine is often used as a method of managing bronchial spasms associated with asthma. Galbis-Reig and Rasansky (2004) presented the case of a 47-year-old male asthmatic with co-morbid depression and chronic obstructive pulmonary disease (COPD) presenting to the Emergency Department (ED) with dyspnea and cough that was successfully treated with Ketamine. The patient had been using his albuterol inhaler without significant improvement prior to arriving at the ED, still smoked a pack of cigarettes a day and was taking azmacort, combivent, sertraline and methocarbamol as prescribed (Galbis-Reig & Rasansky, 2004)."

Tags:ketamine, asthma, treatment

Abstract
This paper discusses the importance of an accounting cycle for an organization. The paper first goes through the basic steps of the accounting cycle and then looks at them in detail with respect to the selected organization, Canon Inc. It describes how Canon Inc., which is a large organization, makes use of computerized accounting methods.

Table of Contents:
The Accounting Cycle
The Steps of the Accounting Cycle
The Accounting Cycle at Canon Inc.

From the Paper
"The basic purpose of an accounting department in an organization whether it is big (having an independent and separate department) or small (where accounting department is not even a possibility) is to keep a record of accounting data and then process this data into accounting/financial information by preparing financial statements. Keeping in view the basic accounting principles the financial statements should be prepared not only on a regular basis but also on a specific regular time interval (which remains on the discretion of the organization). To meet this objective a proper framework or a series of steps is required that regularizes the whole matter and this is exactly what the accounting cycle is; a series of steps beginning right from the recording of a simple transaction to the compilation of final statements and closing of the accounts."

Tags:financial, transactions, data, balance, statements

Abstract
The paper summarises California's accounting code of ethics which has been formulated for accounting professionals to ensure the practice of the profession with integrity and objectivity, honesty, and according to the best accounting practices. The code allows accounting professionals
to be ethical with their clients as well as the accounting system. The paper further explains the requirements of the California Board of Accountancy. The paper discusses accountant-client privilege as well as accountant work product, i.e. the work an accountant performs for a client is the accountant's work product. The paper concludes with the code violations liable to criminal and/or civil action.

From the Paper
"Ethics has always been an important part of business transactions. Freedoms of information, stricter government regulations and electronic media have made ethics even more essential to business practices. California's code of business ethics expects the accountants and accounting related professionals to be ethical with their clients as well as the accounting system.
"In order to perform their work independently and deal with client-accountant relationship Californian system protects accountant-client privilege similar to that of a lawyer-client relationship with a few exceptions.
The accountants have to carryout their work in a professional manner. Code violations such as fraud, misrepresentation, and negligence could make the client liable to civil or criminal liabilities."

Tags:privileged, discovery, professional, liability, enron, worldcom, global, crossing, kovel

Abstract
This paper is an examination of Electroshock Therapy in the treatment of mental health problems. It focuses on the negative societal views that are held about Electroconvulsive therapy (ECT) and gives a history of its use. The writer argues that there is much ignorance surrounding ECT and that the misuse of the treatment have led to misunderstandings about its effectiveness. In conclusion the paper presents ECT as an effective treatment for severe mental illness. It maintains that despite being viewed negatively by the public it is a valuable treatment particularly in cases where speed of treatment is necessary.

From the Paper
"In the field of mental health, an area of medicine already associated with very negative societal views, there are few treatment methods more negatively perceived than electroshock, or more commonly, electroconvulsive therapy (ECT). A recent study by two British doctors, published in the Journal of ECT, provided concrete representation of these negative attitudes. After viewing twenty-two films that included scenes of ECT made between 1948 and 2000, the authors concluded the treatment was first shown as a "severe but helpful" remedy for mental illness (McDonald and Walter)."

Tags:mental, health, history, effectiveness, public, speed, valuable, doctors, attitudes