Water shortages in urban areas Essay Example for Free

Water shortages in urban areas Essay An analysis of the â€Å"Impacts of water rationing on public health†: Case study of Makokoba, Bulawayo Introduction Zimbabwe local governance is made up of a system of city councils and municipalities which are mandated to provide water and sanitation services and goods to their respective residents. This system has been effective during the colonial era where the urban areas were less populated than there are at the present moment. The Zimbabwe post-independence period has seen a large influx of people into the urban areas. The population growth in urban areas meant that most city councils and municipalities are failing to cope with the water demand. The major reason is that the rate of population increase in urban areas is by far greater than that of improving or increasing the existing water supply. Background information However worries over water supply in Bulawayo is only part of a larger trend across urban Africa1. Water is vital to any development, and its availability or dearth is a major driving force behind migration, population growth, and economic development, among other factors. As a whole, Africa has relatively ample water supply potential2. Bulawayo is the second largest city in Zimbabwe, which was established in the 1840s. Its economy was built around it being a center of industry for the nation and a hub of transportation for the Southern Africa region. With this economic development, Bulawayo saw an unabated increase in water demand over the past three decades, with increasing urbanization, economic activity (until 2000), and population growth, which has steadily increased over time, to around 655675 (CSO 2012), in line with urban areas across Zimbabwe3. Bulawayo as a city and province has failed to secure a long term and sustainable water resources to meet its water demands both domestic and industrial. Its main water supply was reliant on five dams but currently being supplied by Insiza and Lower Ncema and Umzingwane with the other two being decommissioned. This led to the city council to introducing the 72hours per week rationing strategy to save the remaining water resources prior to the rainy season. The water stress currently being faced by the city is attributed by several factors such as its geographical location, increased population, climate effects and underdevelopment of infrastructure4. DAM VOLUMES 9/09/13

Bullying and School Violence Essay -- School Violence essays research

  Ã‚  Ã‚  Ã‚  Ã‚  The article title states exactly what the article talks about, the many different cases of bullying and violence in schools. The title tells you exactly what to expect from the abstract but does not give away any information on what it includes. The author did a good job deciding on the title because although it is simple, it grabs your attention, it certainly did mine. Bullying is a very common happening among young children so the title having the word bully in it, draws your attention. It could have been a little more creative but I do like the title and feel that it is both effective and appropriate.   Ã‚  Ã‚  Ã‚  Ã‚  The purpose of the study is evident and can clearly and easily be derived from the title of the article. The author, Dawn Pennington, uses a plethora of resources to conduct her research and makes very good use of the research of other specialists.The abstract is very informative, interesting and gives people who don’t know too much about the topic some credible knowledge to go with.   Ã‚  Ã‚  Ã‚  Ã‚  I appreciated the way that Pennington began the abstract. She used a well known tragedy in the shootings at Columbine to grab readers’ attention. I would say that she accomplished her mission in that aspect. However, that incident is actually a severe case of what she is writing about. This is what happens when bullying goes to far and the victims can no longer take it. Columbine being that it was such a large scale retaliation placed a stamp on this country’s history. Pennington...

Aloe Vera Extract Aloe barbadensis

In addition, vitamin A regulates the production of retention acid, a metabolite of retinal which is needed for hair Rexroth. Carrot is an excellent source of antioxidants which help counteract the damaging effects of free radicals that cause hair loss and hair thinning problems. Lime Fruit The first fruit that comes to our minds when it comes to medicinal uses is perhaps the good old lime. This sour citrus fruit can do what many specialist medicines cannot. Lime, bearing the scientific name Citrus Urination, is being used for ages for treatment of various ailments.Lime is consumed throughout the world in sorbets, beverages, refreshing drinks, pickles, Jams, Jellies, snacks, candies, sugar boiled confectioneries and culinary and the oil extracted from its peel or skin is extensively used in soft drink concentrates, body oils, cosmetics, hair oils, tooth pastes, toilet and beauty soaps, disinfectants, mouth washes, deodorants and innumerable other products. There are many varieties of lime found all over the world, particularly in the tropical and the Mediterranean climates.Lime has been used in food preparation and in other non – cooking purposes because of its flavor and tangy odor. When mixed with albumen and aloe Vera, the scent could neutralize the foul odor of the egg albumen and aloe Vera. Albumen (Egg White) The other sub-ingredient of this project is Albumen also known as egg white, is about two-thirds of the total egg's weight out of its shell with nearly 90% of that weight coming from water. The remaining weight of the egg white comes from protein, trace minerals, fatty material, vitamins, and glucose. Egg white has no dietary cholesterol.Egg white or albumen has been used in the formulation of skincare cosmetics due to its soothing effects on the skin. Pharmaceutical companies also use albumen as one of its ingredients in the manufacture of some drugs. Except for its odor, according to old folks, egg whites have been utilized as hair stiffness in hairstyling synthetic or commercial hair sprays are not yet extensively distributed in the market. Beauty products abound in the market and based on surveys, hairstyling products constitute one of the beauty products frequently bought by consumers.Hairstyling sprays, for one, are used not only by teen aged boys and girls alike but of all ages. These hairsprays, usually from synthetic materials, tend to remove the keratin of the hair. As such, the hair loses its natural shine and becomes brittle due to long usage. Continuous application has been known to damage the hair. Extract from carrot root crops on the other hand when applied to the hair produced a known color. If it will be mixed with a stiffener it could be a potential hairstyling spray with a brownish dye.With the great emphasis on personal grooming and personal looks being advertised these days without regard to the negative effects of synthetically manufactured beauty products, the researchers thought of using extract o f carrot root crops with aloe Vera extract, lime Juice and albumen as hairstyling spray, hair retirement at the same time as hair dye to serve as alternative to commercial hairstyling sprays. General Objectives 1. To find out the holding capacity of carrot root crops, aloe Vera extract, lime Juice extracts, albumen mixture as hairstyling spray to different types of hairs. . To assess the sheen produced by Aloe Vera Caroline Hairstyling Spray and Hair Treatment. 3. To evaluate the scent of the Aloe Vera Caroline Hairstyling Spray and Hair Treatment. Spray and Hair 4. To evaluate the effectiveness of Aloe Vera Caroline Hairstyling Treatment as an alternative treatment for dry and dull hair 5. Commercial hairstyling spray. Hairstyling sprays are readily available in the market and are frequently used without regard of the consequences and side effects it can have on the hair such as stiffness, dry and dull among others.At times, a combination of these commercially produced hairstyling products are applied on the hair to achieve a certain kind of look unmindful of the damage it can do to the hair. Hairstyling sprays from organic and herbal plants are not only economical but also environmentally friendly. The used of organic hairstyling spray and hair treatment as well will not only decrease health hazards experience by people using hairstyling prays but also cut the costs spent for these materials.Scope and Limitations Two hundred grams of fresh medium size carrot crops and 1 chicken egg bought from the market, five hundred grams of aloe Vera plant and 3 pieces of randomly picked lime fruit from the researcher's backyard were used in the study. The Juice of the carrot crops, aloe Vera plant and lime were extracted and mixed with the egg albumen. The respondents were the pupils of Pascal's Elementary School. The experiment was conducted last September 2012 at Pascal's Elementary School with the supervision of the science teacher. A school nurse from Algae M.Pascal' s Memorial National High School and some faculty members and the school head were also present during the conduct of the experiment. The variables tested were holding capacity on any types and condition of hair, sheen, scent, as hair treatment and also cost of the hairstyling spray. Other parameters relative to the study were not included. REVIEW OF RELATED LITERATURE Aloe Vera Most of us are not aware of the fact, that aloe Vera is a miraculous plant that contains many nutrients including amino acids, minerals, enzymes, vitamins, saccharine, login.The similarity is so evident, that no other plant matches the human body's biochemistry this closely. Aloe Vera has positive effects not only the skin, but it has also proved to be beneficial to hair. It helps heal the scalp and balances the pH levels as it cleans the pores. Aloe Vera is a natural hair conditioner and you can very well replace aloe Vera for the chemical laden conditioner, which you are currently using. Aloe Vera is one of the main ingredients in a number of aloe hair shampoo and conditioners, which are available in the market.It actually contains all the ingredients required for cleaning ND conditioning in the hair. When aloe Vera is used for an extended period of time, it makes the hair healthy and dense. Aloe Vera is a succulent perennial plant belonging to the lily family. It grows wild in Madagascar and large portions of the African continent. Because of its many countries in the Caribbean and Mediterranean. Many individuals also grow aloe Vera as a house plant. Aloe Vera gel is used to treat minor surface irritations, to reduce even has a reputation as a beauty aid.Various research studies are underway to explore the potential of aloe Vera components to boost immunity and combat HIVE iris, and to treat certain types of cancer (particularly leukemia). Let may even have a role to play in managing diabetes. Carrot Crops Carrot has a thick, fleshy, deeply colored root, which grows underground, and feathery green leaves that emerge above ground. It belongs to the Unbeliever family along with parsnips, fennel caraway, cumin and dill which all have the umbrella – like flower clusters that characterize this of plants.Carrots are biennial plants cultivated popularly as table vegetable. It is native to Eurasia and North Temperate Zone. During the first season of its growth, it forms a rosette of finely vided leaves and stores a surplus of food in its root, which then becomes large and fleshy. Roots are the edible parts and they vary from globular to long and tapering. The roots contain a volatile oil and fixed oil, leaves and seeds contain alkaloids and the seeds contain a bitter colloidal which is found to have soothing effects on the intestinal walls.It contains proteins, magnesium and potassium. Carotene, the orange coloring matter of the root is a good source of pro – vitamin A. Carrots was introduced in the Philippines where it grew abundantly especially in the h igher altitudes of the region like Bungee. Hence, carrots are common vegetable product of the province and one of the leading farm products of the region. Eight. Eggs are protein. So you use it in your hair for strengthening it up. The protein helps prevent breaking of the hair. It's good you used a moisturizing shampoo afterwards.Protein strengthens so you always want to use something to soften to soften it up. Blaming is the main protein found in white egg, making up 60-65% of the total protein. Blaming displays sequence and three-dimensional homology to the serpents superficial, but unlike most serpents it is not a serine protease inhibitor. The function of blaming is unknown, although it is presumed to be a storage protein. Egg white is the common name for the clear liquid (also called albumen or the glarier/ glarier) contained within the egg.It is formed from the layers of secretions of the anterior section of the hen's oviduct during the passage of the egg. It forms around eit her fertilize or unfertile egg. It consists mainly of about 15% proteins dissolved in water. Its primary natural purpose is to protect the egg yolk and provide additional nutrition for the growth of the embryo, as it rich in proteins in also of high nutritional value. Unlike the egg yolk, it contains a negligible amount of fat. Cooks have many culinary and non-culinary uses for egg whites. Mousse for example.Egg white also is a viscous 10% solution of proteins and peptides and minerals in water. These proteins are highly nutritive for humans by their amino acids composition, which have been noted several decades ago. In addition, the egg albumen has unique functional properties and food systems, such as stabile foam production. Later it has been noticed that the components of the albumen possess micro-biocide's and other new functional properties. Albumen is a water soluble rotten that coagulates when heated and found in plasma and egg whites.Albumen has been used to soothe irritate d skin or skin rashes. Lime is a citrus fruit belonging to the Rue family (Reeducate). Its fruits like other acids and has a tangy flavor. The fruit Juice is tonic, rejuvenating and refresher. It is native to Southeastern Asia and has been cultivated for thousands of years. In the Philippines, lime is commonly known as adapt and is commonly planted throughout the country in the settled areas for its fruit. It makes a very pleasant aide and is extensively used for flavoring food and for drinks.A native of the Indo- Malay region, it is now cultivated in all warm regions of the world. Dependent Variable Acceptable holding capacity on the different types of hair, sheen, scent and hair treatment compared to the commercial hair spray Independent Variable Aloe Vera, Carrot Root Crops, Lime Fruit and Egg White Extract Controlled Commercial Hair Spray (Michaels Hair Spray) This chapter presents the methodology and the procedures which were employed by the researchers.It includes the locale o f the study, research design, experimental lay-out and the statistical measures which were utilized in the conduct of the study. Locale and population of the study This research was conducted at Pascal's Elementary School Home Economics Room; Buy, Duding, Tuition, Bungee. The experiment variables were 10 pairs of respondents comprised of 1 male and 1 female per pair with different types and 2 pairs of respondents comprised of 1 male and 1 female per pair suffering from dull and dry hair.Research Design Experiment was performed using the completely randomized design (CRUD). The two hundred grams of carrot root crops and one chicken egg were randomly handpicked from the market while the lime fruit and aloe Vera plant was randomly nitpicked from garden of the school. Materials To determine the effect of carrot root crop, aloe Vera extract, lime Juice extracts and albumen mixture as hairstyling sprays at the same time as hair treatment, the following laboratory materials were used by th e researchers during the conduct of the experiment.Five 250 ml beakers, one sterile, four – inch kitchen knife, one plastic strainer, five pieces filter papers, one grater, one graduated cylinder, twelve test tubes, electric blender and five spray bottles. Other materials used include carrot root crops, aloe Vera plants, lime fruit, albumen and 10% zone. Procedure A. Collection of Aloe Vera, Carrot Root Crops, Lime Fruit and Egg Two hundred grams of carrot root crops and 1 egg were randomly handpicked from the market while lime fruit and aloe Vera plant was randomly handpicked from the backyard of the school.B. Cleaning, Disinfection of Aloe Vera Plant, Carrot Root Crops, Lime Fruit and Egg 1 . Five hundred grams of aloe Vera plant were placed in a small pan and soaked in water with 10 ml 10% zone solution for 1 minute. 2. Two hundred grams of carrot root crops and 1 egg were randomly handpicked were placed in a 12 inch in diameter plastic plate and soaked in water with 5 ml 10% moron solution for 1 minute. Afterwards, it was sieved and air dried under the shade. 3.Two pieces lime fruit randomly handpicked was taken and placed in a saucer washed with soap and water, and soaked in water with 5 ml 10% zone solution in a minute. Afterwards, it was sieved and air dried under shade. C. Extraction of Aloe Vera Plant, Carrot Root Crop, and Lime Fruit Juice strainer to separate the unneeded parts. The strained extract was blended in an electric blender so that it will be filled with air and become finer.

`` Rent Seeking And The Marking Of An Unequal Society ``...

Modern Americans always appeal for freedom, as it is stated in the national pledge that the U.S. is â€Å"one nation, under god, indivisible, with liberty and justice for all†. Many civilians are chasing freedom for freedom, yet most of them need constraints and guides. In â€Å"Rent Seeking and the Marking of an Unequal Society†, Joseph E. Stiglitz discusses the inequality created by monopolistic businessmen and suggests that American government need to regulate the economy and trading system. He defines some of those monopolists as rent-seekers who do not create new profits into the society, but take advantage over others to acquire wealth. Tim Wu, the author of â€Å"Father and Son†, talks about the monopolies within information world – the competition between Apple and Google. Apple first â€Å"opened† personal computing to individuals under the inspiration of Steve Woznaik, but turned into an exclusive company when Steve Jobs introduced â€Å" closed† Macintosh. Then Jobs consolidated this enclosure through iPod, iPhone, and iPad. Google, as the â€Å"son† who focuses on Web directing, keeps the openness of Internet information by building a â€Å"searching† web system. However, Google does not open its searching engine program to the public. Apple and Google are creators and rent-seekers of information world at the same time, because they do not really produce entirely new technology. Instead, they build their companies on the premise of the previous innovations and improve these innovations by adding

The 5 Best North American Portable Sawmills

Healthy People 2020 Goals And Objectives - 873 Words

Healthy People 2020 Goals and Objectives The four primary goals of the Department of Health and Human Services in launching the Healthy People 2020 health program includes (1) attaining high-quality and long-life free from diseases, morbidity, injury and early death. (2) Another is to achieve health equality, reduction of disparities and improve overall health conditions of different age group. (3-4) it is also their goal to promote a social and physical environment for good health, wellness, development and healthy behaviors across the life cycle (CDC, 2015). The CDC identified and set the target population in their â€Å"Healthy People 2020† to control such diseases, some of their objectives are as follows: (1) to increase the general†¦show more content†¦Some of the leading health indicators include the reduction of adult smoking, and reduced exposure of children from second-hand smoking, alcohol, and drugs, and adults increase in physical activity (Department of Health, 2014). Interventions Program 1: one successful health project related to HP 2020 is the Franklin Cardiovascular Health Program (FCHP) in the community of Farmington, Maine. The program is a sustainable method to change the behavior and care for the cardiovascular problem; it is implemented to assess the local community. Their target population is the low-income residents of Franklin County in rural Maine; they collected respondents of about 22,444 during 1970 and used this data as a baseline. The intervention is a community-wide project aim to focus on health problems like cholesterol, high-blood, smoking, physical activity, and diet behavior. There are key components that make the program successful such as the integration of community-based resources, and clinics to support policy formulation, education, and access to people in the community including the willingness of the indigenous people to helped overcome the barriers of workers to communicate to their leaders during interview, screening, education and conducting health services. Most importantly the audit, tracking, and management of identified health problems are collaborated and facilitated carefully thatShow MoreRelatedHealth Promotion And Disease Prevention1239 Words   |  5 PagesIn today’s generation, many people don’t have a healthy way of living. We all have a choice to live with a healthy lifestyle, but many choose to live just for today. While there may not be anything wrong with living that way, the US Department of Health and Human Services (Healthy People 2020, 2010) set out to create a program to promote health across all stages of l ife. That is where Healthy People 2020 comes in. Healthy People 2020 is an approach with a set purpose, a list of multi sector prioritiesRead MoreHealthy People 2020 ( Hp 2020982 Words   |  4 PagesHealthy People 2020 (HP 2020), focuses on disease prevention, addressing current topics affecting the overall health and welling-being of individuals, young or old. The primary goal is preventative health-care, using evidenced based recommendations; promoting health education and resources at national, state, and local levels. Encouraging individuals of all age groups to make informed health-care decisions by adopting healthy life-style changes, with the goal of maintaining current health statusRead MoreHypertension Of Diabetes And Diabetes963 Words   |  4 Pages2014). The objective of the Healthy People 2020 initiative is to reduce morbidity and mortality and improve the quality of life for those at risk and living with chronic diseases. As part of the initiative to prevent the development of diabetes in those who have prediabetes, goals have been set to increase the level of physical activity, increase weight loss, and decrease the consumption of high fat and calorie diets (Healthy People 2020, 2015a). Health People 2020 The Healthy People 2020 initiativeRead MoreHealthy People are a nationwide program set by the United States Department of Health and Human700 Words   |  3 PagesHealthy People are a nationwide program set by the United States Department of Health and Human Services with the objectives to promote health and prevent disease. The Healthy People program was first initiated in 1979, followed by Healthy People 1990, 2000 and 2010 with the same goals and objectives to promote health and prevent diseases. Due to the accomplishments that has been achieved in the previous years under this program, the Healthy People 2020 expanded or rather broadened their goals andRead MoreA Brief Note On Diabetes And Prevalence Of Diabetes Essay910 Words   |  4 Pagesof individuals with pre-diabetes will progress to type 2 diabetes in five years if lifestyle changes are not made (CDC, 2015). Proper lifestyle and behavioral changes such as eating healthier foods, increasing physical activity, and maint aining a healthy weight can reduce a person’s chance of progressing from prediabetes to diabetes (ADA, 2015). Diabetes Prevalence of diabetes. Prevalence of diabetes by gender and age. Prevalence of diabetes by race and ethnicity. Risk factor for diabetes. Read MoreHealthy People 2020975 Words   |  4 PagesJuly 12, 2014 In 2010, Healthy People 2020 was started by the Department of Human Health Services. Health programs and research topics were instituted to help Americans live healthier and longer lives (CDC, 2014). The 42 topics presented are all very important in maintaining the goals set by Healthy People 2020. If these programs were to be cut or budget restraints imposed on them, the impact would be felt by all Americans. There would be more unhealthy people, preventable chronic diseasesRead MoreHealth Of Health And Human Services1443 Words   |  6 Pages Healthy People 2020 Promise Ukachu Standard College of Nursing Nursing 400 Community Health Dr Amara August 31, 2015 Overview: Healthy People The U.S. Department of Health and Human Services isRead MoreHealthy People 20201231 Words   |  5 PagesHealthy People 2020 Healthy People 2020 was launched on December 2, 2010 by the government of the United States with a set of ambitious, yet achievable, 10-year agenda for improving the Nation’s health. 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Risk factor for diabetes.Read MoreThe Four Foundation Health Measures That Serve As An Indicator Of Progress Towards Achieving The Goals Of Hp1743 Words   |  7 Pages1. According to the â€Å"About Healthy People† section, what are the four foundation health measures that will serve as an indicator of progress towards achieving the goals of HP? (4 points) The four foundation health measures that serve as an indicator of progress towards achieving these goals: †¢ General Health Status †¢ Health-Related Quality of Life and well-being †¢ Determinants of health †¢ Disparities 2. Look under the 2020 Topics and Objectives tab and click on Social Determinants of Health. List

Financial Statements At Or Revalued Amount â€Myassignmenthelp.Com

Question: Discuss About The Financial Statements At Or Revalued Amount? Answer: Impairment of assets: Non-current assets are depreciated over economic life of the asset and are valued in financial statements at cost or revalued amount. At times carrying amount of noncurrent asset are not equal to recoverable financial accountingamount. According to IAS36- Impairment of assets an asset should not be carried at value greater then recoverable amount (Bond, Govendir and Wells 2016). According to IAS-36 Impairment asset recoverable amount is defined as higher of fair value and value in use. Where fair value is calculated by deducting cost of disposal IAS 36 impairment of asset was revised on 31st march 2004 In this statement we will discuss about recoverable amount, Value in use, Fair value in detail Recoverable amount: According to IAS 36 term recoverable amount means higher of the market value of an asset or the value in use. This concept of recoverable amount is use for determining the impairment of assets (Zhuang 2016). Calculation Financial Statements At Or Revalued Amount Financial Statements At Or Revalued Amount The recoverable amount of an asset is the higher of the two calculations shown below: Recoverable Amount = FV- Cost of Disposal Recoverable Amount equal to Value in Use Where: Fair Value: the amount for selling an asset in the market. Cost of Disposal: additional expenses directly attributed to the sale of asset. Explanation As per accounting standards enterprises are required to mark their balance sheet happenings where carrying amount of an asset is greater than the recoverable amount. IAS 36 concept is similar to the concept of cost or MV whichever is lower business inventories (Bond, Govendir and Wells 2016). Company is required to estimate fixed asset recoverable amount if it belief that asset value has been impaired: , the recoverable amount =l to its value in use if the asset's fair value less the cost of disposal not possible to be calculated. The recoverable amount of companies fixed asset=to its FV less the cost of disposal if company wants to sell its asset. If carrying amount is greater than the FV of an asset less its cost of disposal, or the asset's value in use then it is not necessary to calculate recoverable amount because asset is not impaired (Kabir and Rahman 2016) Definition The term value-in-use is equal to the PV of future cash flows derived from the asset. Companies will determine an asset's value-in-use in order to determine recoverable amount to calculate impairment loss (Laing and Perrin, 2014). Calculation Value-in-Use = Present Value of the Asset's future cash flow by putting it to use Explanation If a company believes asset's scale value will be impaired, it is required to perform an estimate of its recoverable amount. IAS 36 also provides guide lines to calculate value in use. Cash Flow: calculate future cash flows derived from the use of the asset. The accountant-analyst should also consider possible components while calculating expected cash flow Discount Rate: the calculation of value-in-use should consider the time value of money, which is depicted by the company's weighted average cost of capital. This rate is then used as discount rate (Khokan Bepari, Rahman and Taher Mollik 2014) Other: other factors are liquidity, or the ability to sell the asset There should be supportable assumptions for cash flow projections such as recent forecasts, planning budgets. Companies normally forecast budgets for only five years, but in this case company should make long term projections. The discount rate used when determining the present value of the benefits from the asset should be one of the stated below: company's weighted average cost of capital (pre-tax) incremental cost to borrow other markets borrowing rate Note: Value-in use is normally estimated using a conservative approach therefore; the value in use will be lower than its fair market value. Fair value of the asset: Fair market value is the price at which asset would sell in market. Where both the parties seller and buyer both are interested in the transaction and there is no pressure on either of them. There is an easy way to determine the selling price of the asset. One can do that by comparing the prices of identical items sold in the market. Examine product having any special characteristics. Study the history of the asset and consider its age Find at least five or four of the same or nearly similar items. These items must be as similar as possible to the item is to be valued in age, physical condition and history. By taking out the average selling price of the identical items sold. This will be calculated by dividing the aggregate selling price by the number of units sold... To double-check the fair market value of the item Take the sample item to specialist in the valuation of this particular type of item to confirm the fair market value. Cost of disposal The term cost of disposal is means the additional expense that company has to incur which proportionately attributed to the sale of an asset. Cost of disposal is aliability in future that is debited as an expense to the income statement when it is incurred(cost of disposal). IAS 36 Impairment of asset requires companies to calculate the cost of disposal when the company determines the asset's value has been impaired. If the fair market value cannot be determined by the company in this case companies can defer recording this liability until the cost can be determined. Reference Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.259-288. Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairment decisions by Australian firms and whether this was impacted by AASB 136. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Khokan Bepari, M., F. Rahman, S. and Taher Mollik, A., 2014. Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing: Effect of the global financial crisis and other firm characteristics.Journal of Accounting Organizational Change,10(1), pp.116-149. Laing, G.K. and Perrin, R.W., 2014. Deconstructing an accounting paradigm shift: AASB 116 non-current asset management models.International Journal of Critical Accounting,6(5-6), pp.509-519. Zhuang, Z., 2016. Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), pp.289-294.