surrogate mothers Essay - 1148 Words

A Surrogate Mother is defined as â€Å"an adult woman who enters into an agreement to bear a child conceived through assisted conception for intended parents.† The couple is usually referred to as intended parents who enter into an agreement providing that they will be the parents of a child born to a surrogate through assisted conception, using an egg or sperm of at least one parent. 1 RIGHT - Surrogate motherhood is a right entitled to those who are ready and able to take on the responsibility of parenthood. Surrogate mothers fills a fundamental human longing. Procreation is a primitive instinct, and to many people it is devastating not to be able to become parents Surrogate motherhood is a solution to this age-old problem. Even in the†¦show more content†¦If you question the ethics of this, then you must also question foster mothers who are paid by the state to take care of children like they were their own. Since most surrogate mothers are required to have had at least 1 successful childbirth, their surrogacy fee is usually spent on their own children, home improvement, or related expenses, and not on themselves. Some people may argue about a financial access barrier – that only the affluent couples will be able to afford surrogate mothers -well this is the same for most services related to infertility – for certain medical procedures, and adoption as well 3 PROVIDES ANOTHER OPTION TO ADOPTION – In the US, might have to wait 3-7yrs (hard to get a baby) – Allows for one or two of the quot;intended parentsquot; to be biologically related to the child. Allows the opportunity for the quot;intended couplequot; to be involved in the pregnancy itself. Surrogate motherhood allows for a scrutiny and monitoring of prenatal care by the intended couple, as compared to adoption where your child may not have had adequate prenatal care. The intended couple would have reliable health info about the child. The surrogate mother can be screened (to make sure she is healthy). Agencies take this screening process very seriously Joan London, former host of Good Morning America, had twins resulting from a surrogate pregnancy. The agency thatShow MoreRelatedSurrogate Mothers : The Topic Of Many Controversies1075 Words   |  5 PagesGonzalez Mr.Kegley Health Science- 6th period September 23rd, 2015 Surrogate Mothers Surrogate mothers have been the topic of many controversies, regarding how ethical it is. As many know surrogate mothers are women who bear a child for another woman (Surrogacy: the experiences of surrogate mothers, 2196-2204). There has been many sides to this argument, deciding whether it was ethical or unethical. Some people have chosen toRead MoreShould Surrogate Mothers Be Legalized in Taiwan?2694 Words   |  11 PagesRunning head: SHOULD SURROGATE MOTHERS BE LEGAL IN TAIWAN Should Surrogate mothers be legalized in Taiwan? Evelyn Liu National Central University Abstract Surrogate mothers has been a critical issue in many countries for a long time. Recently, Taiwan has an issue on its legalization. There is already a draft passed in the Legislative Yuan. However, many people still debate about should surrogate mothers be legalized in Taiwan? From different aspects, including moral, law, homosexuals, and so onRead MoreThe Cause and Effects of Surrogate Mother1680 Words   |  7 PagesThe main causes of women choose to be surrogate mothers are poverty and kind human being, and its result in physical and mental effects to the surrogate mother. II. Surrogacy is often done or committed is because of poverty. A. Effects of poverty 1. Hunger 2. Sickness B. Surrogacy is becoming a growing business. 1. Earn more money in order to overcome their hardship III. Surrogacy is being done by people. A. Help relative that could not reproduce offspring 1. Strengthen the bonds betweenRead MoreTaking a Look at Surrogate Mothers1187 Words   |  5 Pagesadopt a child. In some cases, the surrogate can obtain monetary compensation for her services. According to Anderson (1990), A commercial surrogate mother is someone who is paid money to bear a child for other people and to terminate her parental rights, to lead to a situation that the others may raise the child as exclusively their own. In the aspect of the intended parents, there are reasons for people who need the surrogacy service. Firstly, Intended mothers can have a huge variety of healthRead MoreThe Adoption Of Traditional Surrogate Mothers1837 Words   |  8 Pagesissues, surrogacy becomes an option. Surrogates who agree to bear a child for another couple have made parenthood a possible option for individuals that are not able to adopt a child. Reasons may be because of their age, marital status, or sexual orientation. There are two kinds of surrogate mothers. A traditional surrogate is a woman who is artificially inseminated with the father’s viable sperm. The traditional surrogate is then the baby’s biological mother because it was her egg that was fertilizedRead MoreNuclear Transfer And Its Effect On The Body Of A Surrogate Mother1355 Words   |  6 Pagesprotective layer. After each blastomere has been separated from the embryo mass, the cell is encased in its own protective synthetic laye r. Each blastomere cell, is now considered a new separate embryo and is cultured in vitro and later in vivo in a surrogate mother until birth (Roberge, 2004). Cloning by nuclear transfer is based on the concept that the animal’s genome is located in the cell nucleus. The only exception to this is the small amount of DNA of 16, 000 base pairs found in the mitochondria. InRead MoreThe Nature Of Love By Harry Harlow1619 Words   |  7 Pagesthus, ignoring the importance it could have on infants and children. Harlow suggested that early inklings of love are displayed between a mother and their newborn, but aside from this knowledge, there was scarce information on the underpinnings of such caring gestures (Harlow, 1958). Harlow goes further to describe the arguments of the time that declared mothers were a necessary means of nourishment therefore, any signs of affection were propelled by instinctual drives. It was recognized there wouldRead MoreCommercial Surrogacy in India Essay721 Words   |  3 Pages While many oppose the practice on moral grounds proponents of surrogacy in India argue that the practice is morally justifiable because of the benefits that it provides to women as surrogate mothers and for the benefits that it provides to the couples for whom the surrogates are acting as proxy. Surrogate mothers in India can receive as much as $5,000.00 to $7,000.00 per pregnancy; for the very poor women of India, that is a substantial amount of money. According to Haworth, income of that levelRead MoreThe Benefits Of Intrauterine Insemination ( Iui ), And Surrogate Mother Arrangements1682 Words   |  7 Pagesare wanting to begin or add to the number of members in their families, but have had difficulties in doing so. Aside from adoption, the possibilities for these couples include: Intrauterine Insemination (IUI), In vitro Fertilization (IVI), and Surrogate Mother Arrangements. While these options may result in a pregnancy, they are not without risk and must be considered prayerfully, as they carry a moral and ethical weight. First, Intrauterine Insemination, also known as artificial insemination, isRead MoreSurrogate Mothers Or Those Donating Gametes For Research And Fertility Treatment Of Others Receive Remuneration For Their Contributions1910 Words   |  8 PagesThe purpose of this essay is to discuss on whether surrogate mothers or those donating gametes for research and in fertility treatment of others receive remuneration for their contribution beyond what is currently offered. This will be done by defining the relevant concepts and associated terminology, discuss on the physical and emotional impact that may occur, the different factors that may lead to exploitation and finally considering what could be done to prevent exploitation. According to the

Discover Study Habits That Support Your Learning Style

All students learn through a combination of seeing, hearing, and experiencing. However, for most students, one learning style stands out. Research has shown that students who study in a way that supports their learning style can perform better on tests and  improve their grades. For example, visual learners sometimes struggle during essay exams because they cant recall test material that was presented orally during class. However, if the visual learner uses a visual aid when studying, like a colorful outline of test materials, he or she may retain more information. Read on to discover the characteristics of and ideal learning strategies for each learning style. Visual Learner Characteristics Visual learners are those who learn through seeing. Visual learners typically share the following characteristics: Good at spelling, but forgets first namesFind quiet study time beneficialEnjoy colors and fashionDream in colorUnderstand visual elements and chartsAble to learn sign language easily Learning Suggestions for Visual Learners Draw a map of events in history or draw scientific process.Make outlines of reading assignments.Copy whats on the board.Diagram sentences.Use flashcards.Take notes and make lists.Watch videos.Mark up your notes with highlighters, underlines, and color coding. Test Types for Visual Learners Best test type: Diagram activities, map reading, essay tests, demonstrating a process.Worst test type: Listening tests Auditory Learner Characteristics Auditory learners are those who learn best through hearing. They typically share the following characteristics: Like to read out loudUnafraid to speak up in classGood at giving explanations and oral reportsRemember namesNotice sound effects in moviesEnjoy musicAble to follow spoken directionsStruggle to stay quiet for long periods of timeFocused in study groups Learning Suggestions for Auditory Learners Use word association to remember factsRecord lecturesWatch videosRepeat facts with eyes closedParticipate in group discussionsUse audio for language practiceRead your notes out loud after writing them Test Types for Auditory Learners Best test type: Oral exams and writing responses to lectures.Worst test type: Reading passages and writing answers in a timed test. Kinesthetic Learner Characteristics Kinesthetic learners are those who learn through hands-on experience. Kinesthetic learners typically share the following characteristics: Good at sportsCant sit still for longMay have sloppy handwriting.Learn well through lab and modeling activitiesStudy with loud musicEnjoy adventure books and moviesFidgety during lectures Learning Suggestions for Kinesthetic Learners Study in short blocksTake lab-based classesAct out your study notesTake field trips to reinforce knowledgeStudy in groupsUse flashcards and memory games Test Types for Auditory Learners Best test type: Short definitions, fill-in-the-blank questions, and multiple choice.Worst test type: Essay tests and any overly long tests.

Fast Food Is Bad For You - 1377 Words

It is not a secret that fast food is bad for you, however people believe that there is nothing wrong with eating fast food in moderation. It really comes down to ignorance being blissful. Our bodies are like vehicles. You want the best fuel for the car, but does fast food provide the right fuel for your body? The fast food industry gives that option to people, giving regular gas when gas-guzzler’s require premium fuel. The main reason fast food should be foods to avoid is an obvious one: it can lead to many health problems such as obesity, heart disease, and diabetes. Fast food consumption is probably one of the most common addictions that nobody talks about. The addiction leads to disease. People talk about the seriousness of alcohol and smoking addictions; however, how many fast food addiction help centers are there? It doesn’t appear to be a big concern because people have to eat. A lot of people realize that the Big Mac is causing health problems, but what about the society. â€Å"Super-Size Me†, a documentary of a person eating fast food only for one month influenced me to argue this topic, he concluded that because of his diet his weight balloons, his energy level plummets and he experiences all sorts of unexpected and terrifying side effects. Although some would say people have the right to eat whatever one wants, to ensure the overall health of citizen’s, fast food should be banned, because fast food lacks the definitions of food, it affects ones health negatively, andShow MoreRelatedFast Food Is Bad for You (Outline)942 Words   |  4 PagesADVANTAGES Sy’ Ww/.ew VZ Eu;i....x/A/m DISADVANTAGES USING SMARTPHONES AMONG THE STUDENTS I INTRODUCTION The advantages and disadvantages of using Smartphone among the students can be seen in terms of multifunctional function, mobility, and convenience. II BODY A One reason for the advantages and disadvantages of using Smartphone among the students is in terms of multifunctional function. 1 The Smartphone helps students to use socialRead MoreFast Food Research Paper1014 Words   |  5 PagesFA Research Paper Topic: Fast Food 1. Why is fast food bad for you? 2. What are the effects of eating fast food? 3. What are some successful fast food industries and there business strategies? Introduction It seems harmless, satisfies your hunger, and is cheap, but really is egregiously unhealthy. The fast food industry is very smart; they have many sly business strategies to make money. They target children and students and make millions of dollars in profit. Each and every dayRead MoreFast Food Is Bad For Our Health Essay928 Words   |  4 PagesFast food, we all eat it sometimes, but do we honestly know what we are consuming. Did you know that fast food can lead to various types of illness? For example, a heart attack or a lack of energy can be a result of eating fast food. Fast food has become a very important meal to America. Almost a quarter of Americans suffer from fast foods dangerous effects (Health line). Did you know that some people even die as a result of eating fast food. Fast food is a part of our today. Many of you know thatRead MoreHow Fast Food Is Addictive1436 Words   |  6 Pagestopic of fast food, most of us will readily agree that it’s unhealthy. Where t his agreement usually ends, however, is on the question of whether it causes addiction. While some are convinced that it doesn’t, others are convinced that advertisements help brain wash the new generation. Along with the chemicals added to the fast food to help contribute to the addiction cycle. My own view is that fast food is addictive. In my point of view fast food is addictive because it seems that the more fast foodRead MoreThe Health Of Fast Food1625 Words   |  7 PagesThe Health of Fast Food By: Chaise Wohrer Fast food is a very delicious meal sometimes. It s fast, it s cheap, and you don t have to clean pots and pans after you eat. Although, fast food might not be your best choice. These meals can be very unhealthy for you. I think fast food fast food can take a tool on your body when you eat it very often, large amounts, and unhealthy choices. A Big Mac from McDonalds contains 540 calories and 28 grams of total fat. (Calories in McDonalds Big Mac Burger)Read MoreCritical Thinking Questions From The Movie Super Size Me976 Words   |  4 Pagesfrom the movie Super-Size Me. Please answer all of them. Answers should be several sentences long. 1. Why do you think Morgan decided to make this movie and go through with this McDonald’s binge? Did the movie impact you or challenge you to change your diet? Do you think it made a valid point? I believe he wanted to prove that eating McDonald’s every day is horrible for you. He also wanted to see what would happen if he ate McDonald’s for 30 days. He wanted to found out what would happenRead MoreFast Food Should Not Be Served For School Lunch Menu946 Words   |  4 Pagessystem has been serving unhealthy foods to kids (Psyche Pascual).Schools are changing salad bars for ice cream bars and fruit for candy. Your body is not designed for harsh amounts of sodium, fat, and sugar. In the school system, kids should be allowed to only choose healthy alternatives. The community and parents need to change laws to promote healthy nutrition in schools. There are overwhelmingly too many obese children because of school lunch menu. Fast food should not be served in schools becauseRead MoreFast Food Is Bad For Your Health986 Words   |  4 PagesJanuary 12, 2015 Why Fast Food is Bad for Your Health French fries, burgers, and chicken nuggets. They all sound very delicious and appealing, but will they be as appealing after knowing about what happens after consumption? [Rhetorical question: Rhetorical question: By using a rhetorical question, the speaker allows the audience to think cognitively about the context and reach a conclusion of that the answer is clearly â€Å"no.†]The ignorance of the hidden dangers of fast food has led to the humanRead MoreFast Food Obesity Essay1165 Words   |  5 PagesThroughout the years, fast food is becoming more and more of an outlet for many people that are short on change, in a rush but still need to grab a bite to eat, or even who are just too lazy to cook a meal. Fast food is very cheap, yet when we eat it we don’t necessarily realize the price we pay when we are starting to gain weight. Who is to blame? The person that is addicted to fast food, or the fast food restaurants? I agree fast food is cheap, yet delicious. I unders tand that it may get addictingRead MoreEating Food Slowly Is A Bad Thing?864 Words   |  4 Pages Many could say that eating food slowly is a bad thing? But research shows the opposite. Many people who work in offices, schools, or fast food restaurants and many other jobs, only have approximately 30 minutes to eat their lunch during their break. That is why they come to their conclusion on to why eating food slow is a bad thing. When workers have a 30-minute break to eat lunch, they want to enjoy their lunch. However they cant because they have to go to work right back. One can think, â€Å"Well

Natural Disasters - 3617 Words

Zyy06mku SWK Psychological Consequences of Earthquakes Natural disasters, such as earthquakes, hurricanes and cyclones, floods, and tornadoes are some of the traumatic experiences that may cause posttraumatic stress disorders. This type of disorders and other disaster related psychological problems are prevalent after natural disasters. As a result it is important to analyse those individuals that develop psychological problems especially to prepare and plan interventions both in the short and long term after disaster (CoÅŸkun, CoÅŸkun, 2000, p: 68). Earthquakes have quickly become one of the most highlighted natural disasters. Unlike other natural disasters, earthquakes occur without warning, the†¦show more content†¦In the same year on 21 September 1999, an earthquake with a magnitude of 7.3 on the Richter scale struck Taiwan. The Chi-Chi earthquake caused more than 2.300 deaths, injured more than 8.000 people, and damaged or destroyed more than 100.000 homes and many survivors showed the symptoms of disorders and pos t traumatic stress disorders (Chen et al., 2007). Researches showed that the rates of post traumatic stress disorder, major depression, and minor psychiatric morbidity in the early stage after the Chi-Chi earthquake were 37%, 16%, and 89.9%, respectively (Chen et al., 2001 p:13). On the other hand another study showed that the psychiatric disorder among Chi-Chi earthquake survivors within 6 months of the disaster reported that the prevalence rates of post traumatic stress disorders and major depression were 7.9% and 9.5% respectively (Chou et al., 2005). The risk factor of post traumatic stress disorder included female sex, lower educational level, and greater trauma exposure (Lai et al., 2004). In the research Chen et al. found that two year follow up of the Chi-Chi earthquake stressed on that the long term impact of a major disaster on the survivors. They also found that the prevalence of psychiatric problems after a severe earthquake in Taiwan was comparable with the post disaste r rate reported elsewhere (Chen et al., 2007) and can be compared with the earthquake in Turkey in same year. Another natural occurrence happened in theShow MoreRelatedNatural Disasters882 Words   |  4 Pages Natural disasters in Australia Natural disasters are events that occur naturally such as earthquakes, cyclones, Storms, and floods. These kinds of disasters can cause significant physical damage, interruption of business services and personal injury/loss of life. Due to the effects of global warming and consequential climate change the rate of natural disasters in Australia is increasing day by day. I myself have faced such kind of natural disaster in Pakistan in theRead MoreNatural Disaster2278 Words   |  10 Pages†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 Natural disasters introduction A natural disaster is the effect of a natural hazard (e.g., flood, tornado, hurricane, volcanic eruption, earthquake, heatwave, or landslide). It leads to financial, environmental or human losses. The resulting loss depends on the vulnerability of the affected population to resist the hazard, also called their resilience. This understanding is concentrated in the formulation: disasters occur when hazards meet vulnerability. A natural hazard will henceRead MoreNatural Disasters And A Christian God1538 Words   |  7 Pages Natural Disasters and a Christian God Over many centuries the world has experienced what we now call, natural disasters. We can define natural disasters as an extreme and sudden event caused by environmental factors that injure or kill many people and destroy mass amounts of property. Examples of natural disasters are earthquakes, hurricanes, floods, and disease. They can strike anywhere on Earth with or without warning. The severity of these disasters depend of the preparedness of the people andRead MoreNatural Disaster and Decision That Follows620 Words   |  3 PagesNatural Disaster and decision that follows Natural disaster risk can be defined as follows: The exposure or the chance of loss (of lives, persons injured, property damaged and economic activity disrupted) due to a particular hazard for a given area and reference period. In case of a disaster event, there are several effects, such as humanitarian effects, including the loss of lives and persons injured; ecological effects among other damage to ecosystems; and economic effects, comprising differentRead MoreNatural Disasters And Attacks By Individuals Or Groups1710 Words   |  7 Pagesworlds history, there have been many natural disasters and attacks by individuals or groups, which have done extensive damage to cities, forests, and families within societies communities. The question that remains is, are there systems in place to effectively handle situations accordingly? In Canada, there is a model in place called the Incident Command System, (ICS). According to I.C., (2012), â€Å"An incident is an occurrence, either caused by humans or natural phenomena that requires a re sponse toRead MoreResponding To A Man-Made Or A Natural Disaster Presents1443 Words   |  6 PagesResponding to a man-made or a natural disaster presents dangers and difficulties to first responders, and involved agencies, whether they are local, state or federal agencies. The difficulties in responding to these critical incidents make having a plan essential to successfully respond to, and manage the outcome of a critical incident. The United States government has established a national plan called the National Incident Management System (NIMS). NIMS is comprised of 6 components which helpRead MoreEconomic Impacts of Natural Disasters1887 Words   |  8 PagesIMPACTS OF NATURAL DISASTERS ABSTRACT: Disasters of both natural and technological origin have a considerable impact on communities. The effects of disasters in India are significantly reduced by well established counter disaster arrangements at all three levels of government. These arrangements comprise comprehensive plans of prevention, preparedness, response and recovery and in more recent times, of mitigation. The economic effects of disasters can be devastating and widespread. When disasters strikeRead MorePost Natural Disaster : Transitional Shelters2889 Words   |  12 Pages Post-Natural Disaster: Transitional Shelters Alyssa Rupp University of Minnesota The obtainment of a safe shelter is placed alongside nourishment in a human’s basic survival requirements. It lands within the second layer of Maslow’s hierarchy of needs theory, following the most essential physiological layer (breathing, food, water, sleep etc.). 17% of the global population is without an acceptable shelter. Millions of people live in homes in desperate needRead MoreNatural Disasters And Its Effects On People Around The World1842 Words   |  8 PagesNatural disasters, otherwise called destructive forces, are caused by nature that happens at anytime. Today many have caused numerous deaths which could be â€Å"reconstruction of the land†. It is known that the usual major monsters like Tornadoes, Hurricanes, Floods, Tsunami, Earthquakes, and Volcanoes will have an impact on people around the world in the future. Google images shows the graph of major occurrence in over past years: Years from now, natural disasters will hurt society in many ways whenRead MoreAlthough each classification of natural disaster is capable of creating catastrophic destruction, I700 Words   |  3 PagesAlthough each classification of natural disaster is capable of creating catastrophic destruction, I feel that the destruction resulting from the accumulated factors that are responsible for Tsunamis have a potential destructive force far greater than other singular forces of nature on their own; Furthermore, due to the densely populated urbanized regions in high-risk zones the potential impact on humans form Tsunamis is elevated in comparison with other phenomenas which may occur with little impact

Emission Allowance for Intangible Assets- myassignmenthelp.com

Question: Discuss about theEmission Allowance for Intangible Assets. Answer: Introduction Absence of acceptable accounting rules to be used in measurement of the emission has not at any point hindered extension of the market (Paul Burks, 2010). Such absence is mainly as a result of different applications as well as the ambiguous natures of the emission allowances. Emission allowance is basically very significant for implementation of Emission Trading Scheme. This is usually the market-based scheme which is developed with an aim to control any carbon emission and to accomplish environmental objectives which Europe is committed to achieve under Kyoto Protocol. The While accounting for emission assets one is required to ensure whether these emission allowances are purchased or granted and ensure that they meet all the description of assets (Fornaro, Winkelman Glodstein, 2009). This is achieved by examining their nature and then making decision as to whether they were non-financial instruments and intangible assets. With these considerations, the paper aims to present a dis cussion of how emission allowance is treated and its impact on financial statements. Nature of Emission Allowances Emissions are usually treated with high esteem in management conversions. For example, overall rule is aimed advancing or promoting objectives of title four which is mostly apprehensive with clear air alterations of the year 1990 (Mookdee, 2013). In this case, costing emissions allowances in coordination sales, where public utility level is in line with directive then providing retrieval of all the variable expenses on increasing level, then such commission would have a tendency of allowing retrieval of recognized incremental expenses of emissions pertaining to management saless. Nonetheless, in case the level of management is not in line with increasing expenses, public utility should give suggestions of different costing technique (Ragan Stagliano, 2011). Following Paul and Burks (2010) definition, it is clear that all the emission allowances act as intangible assets since they entails those possessions under organizations regulations from which a financial benefit is projected in an organization. In another proposal; that is, the MiFID, emission allowances is usually categorized as financial instruments. Though future Directive might try to shield the carbon markets by the monetary or fiscal market regulations, these emissions are not necessarily treated as financial instruments since as European Commission viewed that emission allowances are classified depending on all criteria that are set by the accounting standards only. Furthermore, emission allowances re not financial instruments since they do not at any point meet definition of the financial instruments, since such emissions are neither treated as equity nor as contracts instruments bringing about emergence of the contractual rights of receiving cash or any other fiscal assets (Mookdee, 2013). Furthermore, emissions are neither treated as derivatives, as they fails to recognize any primary or original investment which is lesser than it would be needed for the extra categories of the agreements which could be anticipated to have same responses to the variations in the market aspects, and are not established at upcoming date and fails to vary in line with the variations in the other variables. Basically, emission allowances are regarded as intangible assets or as inventories. How Emission Allowances Could Be Measured Originally and Afterward The measurement of emission allowances should be done consistently and that it should be measured initially and subsequently at its fair value (Paul Burks, 2010). To be more specific, emission allowances should be originally and subsequently be measured at their fair value. Based on the guidelines provided in FERC which are the only accounting guideline un US that addresses emission allowances, organizations are required to account for or measure emission allowances in a way similar to those requirements put forward by the FERC regulations. Furthermore, according to the FERC emission allowances are required to be recognized on historical cost bases and to be expenses as they are consumed on the weighted-average cost basis (Souchie, 2012). Basically, as emission allowances are considered as intangible assets, the IFRIC recommend then to be treated in line with requirements of the IAS 38, under which preparer of the financial statement is required to adopt one alternative for the subsequent measurements of the intangible assets; that is the revaluation method or the cost method. Under the cost technique, emission allowances are to be subsequently measures at cost less the impairment and amortization costs (Paul Burks, 2010). On the other hand, since revaluation method could only be adopted whenever the intangible assets are traded in active market, the IFRIC recommend that under such circumstances, the emission allowances should have to be measured at the fair value with the gains being recognized under the equity as the revaluation surplus as well as upsurge in revaluation excess being encompassed in comprehensive income statements as items of the other inclusive income. Further, under the IAS 38, emissions are to be apprehended for total sale in an ordinary course of any business and are to be treated as inventory as required by AIS 2 inventories (Fornaro, Winkelman Glodstein, 2009). This means that in case emission allowances were issued at lesser value than the it fair value, the bulk of the emission allowances has to be allocated free of any charges and these emission allowances are to be originally measured at a fair value with any difference that is recorded in between their fair value and any amount paid being recognized as the government grants and being recognized under the AIS 20: Disclosure of the Government Assistance (Ragan Stagliano, 2011). These granted allowances will be categorized as either deferred incomes in an organizations statement of financial position or they should be afterward unconfined to the income or revenue on the methodical basis over its agreement time for which all the emission allowances are to be issued. Despite these, the IAS 20 permits different organizations to select accounting policies where emission allowances could be recognized at the nominal amount; that is, at zero value. In addition, emission allowances liability suggest that all obligations should be delivered equal to the actual emission to scheme administrator and should be treated as provisions within AIS 37. In addition, under the AISB 137, emission allowances liabilities are to be initially measured or accounted for at best approximation every period the expenditures needed to settle present obligation is made (Fornaro, Winkelman Glodstein, 2009). This would be mainly at market value or fair value of allowances needed to recompense all the emission made all through the year as well as payable to the scheme managers by end of fourth month of every year. When emission allowance are received from a given government for free, they are usually recognizes at nil since they are granted at fair value or at no cost with difference between fair value and acquisition costs being acknowledged as the government grants or deferred incomes on the side of liability in an organizations balance sheet (Mookdee, 2013). On the other hand, whenever emission allowances are purchase in a given markets, they are usually acknowledged at the cost. Liabilities for emissions are usually acknowledged on undeviating basis though the most exercise is recognizing them as the emission take place. Instead of measuring these liabilities at their fair value, organizations are said to measure obligation to given amount of allowances at the resounding total of the allowances with stability at the market value. A journal entry for emission allowances while amortizing government grants on the systematic basis is as follows; Debit: Government grant; that is, deferred income Credit: income statement This is recognized as income share or quota of government grants which counterparts expenses of the emission within a given period. On the other hand, while receiving allocation of emission from government free of charge; Debit: Emission allowances; that is, intangible assets Credit: the government grant; that is, the deferred income While surrendering allowances to a given government in covering emissions; Debit: emission costs Credit: the obligation to surrender the emission allowances. In case, a re-measure of the related emission to the current event; Debit; the obligations to surrendering the allowances Credit: the emission allowances; that is, intangible assets Credit: income statement This help in recording surrender of the allowances. In another scenario; while purchasing emission from third parties, Debit: emission allowances Credit: cash On the other hand, while selling allowances to the third party Debit: cash and Credit: Emission allowances While surrendering allowances to a given government not to cover any emission Debit: Income statement Credit: Emission allowances; that is, intangible assets Further, while purchasing allowances from the government auction Debit: Emission allowances; that is, intangible assets Credit: Cash In addition, while reversing previous retirement deduction; Debit: The emission allowances Credit: The obligation to surrender the allowances Consequences of the Emission Allowances on Financial Statements Emission allowances are usually proved as very controversial due to the unjustified volatility which it is said to create in an organization financial statement especially in income statement. Given that different measurement criteria are applied for the held liabilities and assets that might arise from gases emitted by an organization, there is a probable artificial mismatch of the amount which is reflected in the plant income statement (Paul Burks, 2010). In essence, with the fact that emission allowances are measured at either revaluation or cost method, if these emission allowances are measured at their fair value through revaluation model, there is always a mismatch in recognition and measurement of variations in liabilities and assets since variation in value of emission allowances above the required costs would be initially recognized in the equity statement while variation in liabilities were are to be recognized in the balance sheet (Mookdee, 2013). On the other hand, in case emission allowances are accounted or measured using cost method, there would be a mismatch since AIS 37 usually necessitates an organizations liability for obligation in delivering allowances to be usually measured at a fair value. Such mismatch were the key reasons for EFRAG decision of issuing some negative authorization advice in regard to this interpretation. This resulted to withdrawal of this interpretation by IASB by June 2005 (Fornaro, Winkelman Glodstein, 2009). Furthermore, emission allowances are said to result in income volatility which cannot be at any point be justified on an economic ground. This could be explained when emission made by an organization exceed quantity of the emission allowances recognized as the assets. Conclusion In conclusion, while accounting for emission assets one is required to ensure whether these emission allowances are purchased or granted and ensure that they meet all the description of assets. This should include examining their nature and then making decision as to whether they were non-financial instruments and intangible assets. Furthermore, it can be concluded that emissions are the intangible assets since they are those resources under organizations regulation from which a financial benefit is projected to flow to an organization. Further, it can be concluded that measurement of emission allowances should be done consistently and that it should be measured initially and subsequently at its fair value. To be more specific, it can be concluded that emission allowances should be originally and subsequently be measured at their fair value. This is based on the guidelines provided in FERC which require organizations to account for or measure emission allowances in a way similar to t hose requirements put forward by the FERC regulations. In addition, emission allowances are to be recognized on historical cost bases and to be expenses as they are consumed on the weighted-average cost basis. Furthermore, it can be concluded that under intangible assets are to be apprehended for net sale in normal course of any business and are to be treated as inventory meaning that in case emissions were issued at lesser value than the it fair value, the bulk of the emission allowances has to be allocated free of any charges and these emission allowances are to be originally measured at the fair value with any difference that is recorded between their fair value and that quantity paid being identified as the government grant and being accounted for. It can also be concluded that emission allowances bring unjustified volatility in an organization financial statement especially in income statement. Furthermore, given emission allowances are measured at their fair value through reva luation model, it can be concluded that there is always a mismatch in recognition and measurement of variations in liabilities and assets since variation in value of emission allowances above the required costs would be initially recognized in the equity statement while variation in liabilities were are to be recognized in the balance sheet. References Fornaro, J. M., Winkelman, K. A., Glodstein, D. (2009). Accounting for emissions. Journal of Accountancy, 208(1), 40. Mookdee, T. (2013). Accounting for carbon emission trading: an Australian perspective. Paul, A., Burks, E. (2010). Preparing for international financial reporting standards. Journal of Finance and Accountancy, 4, 1. Ragan, J. M., Stagliano, A. J. (2011). Cap and Trade Allowance Accounting: A Divergence Between Theory and Practice. Journal of Business Economics Research (JBER), 5(11). Souchie, L. E. (2012). Accounting for Emissions Trading: How Allowances Appear on Financial Statements Could Influence the Effectiveness of Programs to Curb Pollution. BC Envtl. Aff. L. Rev., 39, 475.

Saratoga Essay Example For Students

Saratoga Essay The Battle of SaratogaEssay submitted by UnknownThe Battle of Saratoga is considered to be the major turning point of the American Revolution. This battle proved to the world that the fledgling American army was an effective fighting force capable of defeating the highly trained British forces in a major confrontation. As a result of this successful battle, the European powers took interest in the cause of the Americans and began to support them. In the British Campaign of 1777, Major General Burgoyne planned a concentric advance of three columns to meet in Albany, New York. He led the main column, which moved southward along the Hudson River. A second column under General Barry St. Leger would serve as a diversionary attack, moving eastward from Canada along the Mohawk River. General Howe would be expected to direct the third element of the attack. According to the plan, Howe would direct General Henry Clinton to move northward along the Hudson River and link up with Burgoyne in Albany. The goal of this plan was to isolate and destroy the Continental forces of New England. Initially, the British plan appeared to be working. Burgoynes army continually pushed back the Americans southward along the Hudson River with only minor casualties. In an attempt to slow the British advances, the American General Philip Schuyler detached 1000 men under the command of Major General Benedict Arnold. This force moved west to thwart St. Leger s eastward advance along the Mohawk River. Arnold returned with his detachment after repelling St. Leger in time to serve in the Battle of Saratoga. First Battle of Saratoga: The Battle of Freemans FarmThe Battle of Freemans Farm, the First Battle of Saratoga, was an indecisive battle fought 19 September 1777 in which Gates lost ground to the British Disagreements in tactics and personalities led to a heated argument between generals Gates and Arnold, and Gates relieved Arnold of command as a result. The Battle of Bemis Heights was the second battle of Saratoga, taking place October 7th when Burgoyne desperately attacked rebel defenses with his tired, demoralized army. At Bemis Heights, Gates defensive tactics had insured a tactical victory for the Patriots. However, Arnold saw an opportunity to seize the offensive while Burgoyne was vulnerable and led a counterattack. This bold move so badly wounded the British forces that Burgoyne surrendered days later at Saratoga. Second Battle of Saratoga: The Battle of Bemis HeightsAfter waiting several weeks for developments from General Henry Clintons campaign along the Hudson River, British commander Lieutenant General John Burgoyne finally took the offensive on 7 October 1777. Like the First Battle of Saratoga, his plan focused upon a reconnaissance in force of three columns. The three British columns moved out from their Freemans Farm fortifications in order to gain more information about the rebel positions at Bemis Heights. American General Horatio Gates, assumed to be acting upon the suggestion of Colonel Daniel Morgan, decided to assault the British forces in a three winged attack. With Morgans Rifle Corps attacking from the west and Poors Brigade from the east, Learneds Continental Brigade moved towards the center of the British line. The attack began at roughly 3 PM, and the Americans repeatedly broke through the British line and pushed the enemy back, only to be repelled once the British leaders rallied their scattered forces to stage a counter-offensive. British Brigadier General Simon Fraser was mortally wounded while attempting to cover the British withdrawal. Benedict Arnold, who had been removed from command by Gates, saw an opportunity to press the advantage of the weakened British line and rode forward on his horse to take charge of Learneds Continental Brigade. He led them towards the center of the British forces in an effort to separate the units and flank them, forcing a general withdrawal of the British forces into their fortified positions at Freemans Farm. At that point, Arnold led Learneds men to attack the British fortified in Balcarres Redoubt. After several failed attempts to overcome the defenses there, Arnold urged his horse northwest across the battlefield to join an assault on Breymann Redoubt. With superior numbers on their side, the Americans were able to breach the breastworks of the redoubt and force the British forces to withdraw to the Great Redoubt, their final line of defense, as night fell.

Certificate in the Principles of Dementia Care free essay sample

Explain what is meant by the term dementia Dementia is a broad term used to describe the symptoms that occur when the brain is affected by specific diseases and conditions. Dementia is a progressive disease and the symptoms will get gradually worse. | Q2. Describe how dementia can affect a person if the following areas of the brain are damaged by dementia. Area of Brain| How damage to this area might affect a person with dementia| Frontal lobe| * Inability to plan a sequence of complex movements * Loss of spontaneity in interacting with others * Loss of flexibility in thinking * Persistence of a single thought * Inability to focus on a task * Mood changes * Changes in social behaviour * Changes in personality * Difficulty with problem solving * Inability to express language| Parietal lobe| * Inability to attend to more than one object at a time * Inability to name an object * Problems with reading, writing and drawing * Difficulty in distinguishing left from right * Difficulty with doing mathematics * Lack of awareness of certain body parts and/or surrounding space that can lead to difficulties in self-care * Difficulties with eye and hand coordination| Temporal lobe| * Difficulty in recognising familiar faces * Difficulty in understanding spoken words * Difficulty with identification of, and verbalization about objects * Short term memory loss * Interference with long term memory * Increased and decreased interest in sexual behaviour * Inability to categorise objects * Right lobe damage can cause persistent talking * Increased aggressive behaviour| Occipital lobe| * Defects in vision * Difficulty with locating objects in environment * Difficulty with identifying colours * Hallucinations * Visual agnosia * Difficulties with reading and writing| Cerebellum| * Loss of ability to coordinate fine movements * Loss of ability to walk * Inability to reach out and grab objects * Tremors * Vertigo * Slurred speech| Q3. Explain how the following may be mistaken for dementia: a) DepressionDepression is a condition which is caused by chemical imbalances in the brain. Some of the symptoms common to both Alzheimers and depression include: * Loss of interest in once-enjoyable activities and hobbies * Social withdrawal * Memory problems * Sleeping too much or too little * Impaired concentrationb) DeliriumDelirium (also known as acute confusional state) is a medical condition that results in confusion and other disruptions in thinking and behaviour, including changes in perception, attention, mood and activity level. ) Age related memory impairmentAge related memory impairment is a natural part of the ageing process. as people get older, changes occur in all parts of the body, including the brain. As a result, some people may notice that it takes longer to learn new things, they dont remember information as well as they did, or they lose things like their keys or spectacles. | Q4. Give an outline of the following models of dementia. a) The medical model of dementia. The medical model views dementia as a clinical syndrome which is characterised by cognitive impairment about which nothing can be done. it focuses on the disease and places importance on treating the disease rather than the person. It focuses on the impairment as the problem. This model seeks to create dependency, restrict choice, disempower, devalue and reinforce stereotypes. The social model of dementia. The social model of dementia focuses on the individual, rather than the disease. It seeks to ensure the persons skills, capabilities and achievements are retained. The social model of care seeks to understand the emotions and behaviours of the person with dementia by placing him or her in the context of his or her social circumstances and biography. By learning about each person with dementia as an individual, with his or her own history and background, care and support can be designed to be more appropriate to individual needs. | Q5. Explain why it is important to see dementia as a disability. Often when we think of disability we think about people who are physically disabled, for example we might think about a person who is unable to walk. Dementia however can also be very disabling because the damage to a person’s brain prevents them from doing things they were once able to do. The Equality Act 2010 says that a person has a disability if:†¢ They have a physical or mental impairment†¢ The impairment has a substantial and long-term adverse effect on their ability to perform normal day-to-day activities. So, under the Equality Act a person who is living with dementia is recognised as having a disability. Having dementia can affect many different areas of functioning. A person with dementia may experience:†¢ Emotional impairment†¢ Physical impairment†¢ Difficulty maintaining relationships†¢ Difficulty maintaining functions of daily living†¢ Communication difficulties. Seeing dementia as a form of disability challenges care workers to adapt their care approach. As with any disability, care workers can work with and around the difficulties and compensate for them in other areas thus preventing further disability. | Q6. List the four most common causes of dementia 1. Alzheimers disease2. Vascular dementia3. Dementia with Lewy Bodies4. Fronto-temporal dementia| Q7. Describe the signs and symptoms associated with the four most common causes of dementia 1. In the early stages, the person may be mildly forgetful with lapses of memory, difficulty in finding the right words for everyday objects or mood swings. As Alzheimers progresses, the person may routinely forget recent events, names and faces and have difficulty in understanding what is being said. The person may become confused when handling money and undergo personality changes, appearing to no longer care about those around them. Swings are common and the person may become tearful for no apparent reason, or become convinced that someone is trying to harm them. In advanced cases people may also adopt unsettling behaviour like getting up in the middle of the night or wander off and become lost. Some people lose their inhibitions and sense of what is acceptable behaviour, undress in public or make inappropriate sexual advances. The person may become incontinent, have difficulty eating and drinking and may become completely dependent on others. 2. Symptoms usually develop suddenly and progress in a step like way where a sudden worsening is followed by a period of stabilisation. Common symptoms include poor concentration and difficulties with communication. memory loss may also lead to confusion. As vascular dementia does not affect all of the brain, the individual may be able to retain more of their abilities and memory loss may not appear until later in the progression of the disease. This means that the individual may be more aware of their deteriorating health and may therefore be more at risk of depression. 3. Dementia with Lewy Bodies is a progressive disease and individuals may experience: * Problems with attention and alertness * Problems with spatial disorientation * Difficulty with executive function, which includes difficulty in planning ahead and coordinating mental activities * Muscle stiffness * Trembling of the limbs * A tendency to shuffle when walking * Loss of facial expression * Changes in the strength and tone of the voice * Hallucinations4. Typically, during the initial stages of Fronto-temporal dementia, the persons memory is still intact but their personality and their behaviour changes. People with Fronto-temporal dementia may: * Lack insight, and lose the ability to empathise with others. This can make them appear selfish and unfeeling * Become extrovert when they were previously introverted, or withdrawn when they were previously outgoing * Behave inappropriately for example: making tactless comments, joking at the wrong moments or being rude * Lose their inhibitions for example: exhibiting sexual behaviour in public * Become aggressive * Be easily distracted * Develop routines for example: compulsive rituals| Q8. Outline five factors that could increase the risk of developing one of the four different types of dementia 1. Age is the most significant known risk factor for dementia. the chances of developing dementia increase with age, however, dementia is not a normal part of the ageing process. 2. Gender can play a role as women have a slightly increased risk of developing Alzheimers disease. Vascular dementia on the other hand is more common in men. 3. Genetics. People with a family history of dementia are at greater risk of developing it. 4. Medical history. Specific medical conditions can increase a persons chances of developing dementia. These include conditions such as Multiple Sclerosis, Huntingtons Disease, Downs Syndrome, and HIV. Conditions that affect the heart, arteries or blood circulation can particularly increase the risk of a person developing vascular dementia. People who suffer severe or repeated trauma to the head are at a increased risk of developing dementia. 5. Environment and Lifestyle. A persons lifestyle choices can affect their chances of developing dementia. This includes a unhealthy diet, high in saturated fats, smoking, excessive alcohol, lack of physical activity or exposure to high amounts of aluminium. | Q9. Identify the prevalence rates for five types of dementia. There are currently 800,000 people with dementia in the UKThis equates to:Alzheimers disease = 62% 496,000Vascular dementia = 17% 136,000Mixed dementia = 10% 80,000Dementia with Lewy Bodies 4% 32,000Fronto-temporal dementia = 2% 16,000| Q10. Describe how the following factors can affect an individuals experience of dementia a) AgeBeing diagnosed with dementia at any age can be devastating, but particularly for people that are diagnosed at a younger age. Although the symptoms of dementia are similar whatever a persons age, younger people with dementia may have different needs for example: * Dependent children * Be in work at the time of diagnosis * Have financial commitments, such as a mortgage * Find it more difficult to rationalise losing skills at a young age * Find it more difficult to access information and supportb) Type of dementiaAlzheimers is a gradually progressive form of dementia. Over time the person may lose more of their everyday skills and abilities and may eventually be unable to perform the simplest of everyday tasks without encouragement, support and supervision. Vascular dementia tends to affect only specific areas of the brain. his means the individual may be able to retain more of their abilities and memory loss may not appear until later in the progression of the disease. This means that the individual may be more aware of their deteriorating health, and may therefore be at risk of depression. People with Front o-temporal lobe dementia tend to be less forgetful than people who have Alzheimers disease. Their memory tends to remain intact but their personality and behaviour noticeably changes. Dementia with Lewy Bodies interrupts the brains normal functioning and affects the persons memory, concentration and speech skills. It has similar symptoms to Parkinsons disease such as tremors, slowness of movement and speech difficulties. | Q11. What effect can negative attitudes have on a person with dementia? Negative attitudes can only serve to further disable people by:Forcing compliancePatronising themStigmatisationNot acknowledging their experiences or feelingsExclusionDenying choiceFailing to promote independenceHumiliating them and failing to promote their self-esteem| Q12. What effect can positive attitudes have on a person with dementia? Positive attitudes are empowering, enabling and can help people with dementia feel good about themselves through feeling valued and respected and being given consideration to their perspective, feelings, emotions and choices. | Unit 2. Q1. Describe what is meant by a person centred approach to dementia care. Person-centred care places the person, and not their dementia, at the centre of their care. The needs and emotions of each individual are the focal point around which everything else is geared. Person-centred care is based on the principles of holistic care. This means that it considers the whole person, meeting the persons whole needs, and not just their physical needs. These needs include love, comfort, identity, occupation, inclusion and attachment. We all share these needs but people with dementia require greater support from others in order to meet them. | Q2. Outline the benefits of working in a person-centred way for the individual, staff and the organisation. Individual * Promotes autonomy * Promotes choice * Builds a relationship which is based on trust and respect * Provides a sense of hope * Acknowledges recognition of the individual * Enables remaining abilities to be used * Gives the individual a sense of purpose * Empowers the individual * Improved sense of well-being * Promotes a positive healthcare experience * Reduces levels of anxietyStaff * Staff members are more comfortable caring for people they know * They form a strong partnership with individuals and their families * They know a persons preferences, can anticipate a persons needs and can adapt care accordingly * Staff are highly valued in person-centred care organisations * They work more efficiently in person-centred care environments and can devote time where it is most needed. Organisation * The organisation is likely to have better quality outcomes due to the ability of staff to identify and respond appropriately to changes in service users condition * The organisation is likely to gain referrals from people who have a good experience and recommend the care setting to others as a place of care * The organisation is likely to have better staff retention due to a strong relationship between staff and service users. | Q3. Describe the role that carers can have in the care and support of people who have dementia A carers role includes helping the person with some or all of the activities of daily living, from intimate personal care to housework; supporting the person in meaningful occupation; providing constant reassurance where the person fears being alone; helping with, or managing, financial and legal matters; providing emotional, and many other, forms of support. Caring and supporting for someone with dementia involves dealing with a lot of change and can be stressful. It can take time to adapt as carers face changes around roles, work, finances and lifestyle. | Q4. Explain the benefits of developing a personal relationship with carers. Developing working relationships with carers has many benefits, including: * Increased cooperation * Mutual respect * Coordinated services * Trust * Improved communication * Willingness to exchange and share information relating to the individual * Consistent approach to care * Reduced likelihood of stress * And improvements in sense of well-being| Q5. Describe the roles of ten types of health and social care professionals who may be involved in the support of people with dementia 1. Neurologists are specialist doctors, who specialise in nervous system disorders, including conditions of the brain. 2. Geriatricians are doctors who specialise in the care of older people3. Clinical psychologists are specialists in the behavioural and mental functions of the brain4. Nurses work with people who have dementia and those who care for them in a variety of roles5. Physiotherapists can advise on exercise for people at all stages of dementia. They can also advise carers on safe ways of helping someone to move. 6. Speech and language therapists can advise someone with dementia, and their carer, on ways of communicating more effectively and on relieving any swallowing difficulties. 7. Domiciliary carers, also known as home carers, provide care in the individuals own home. it involves help with personal care and household tasks for the frail or those with long term care needs. Domiciliary care makes it possible for service users to remain in their own home, rather than use residential or nursing care homes, enabling them to maintain comfort and personal independence within their local community. 8. Day care provides care for a person during the day. it is provided away from the persons home and transport is usually arranged as part of the service. Day care offers benefits, both to the person that receives it, and to any carers who look after them. 9. District or community nurses are members of the primary care team. They have extra training and provide advice and care for people at home and carry out various tests and assessments. 10. Independent Advocates provide important support to individuals who may need or want help in speaking up, getting involved in their own care or accessing services. | Q6. Give three examples to explain when it might be necessary to refer to others when supporting individuals with dementia 1. Being unable to meet the needs of the person with dementia2. The individuals condition deteriorates3. The carers physical and mental health is at risk. | Q7. Explain how you could access additional support from other agencies when supporting individuals who have dementia. Information on what is available locally can usually be obtained from the individuals G. P. or their local authority Social Services department. Local authority Social Services departments are the main providers of care and support services. If a person with dementia or there carer is in need of support they should contact the local social services department to explain. The department will then carry out an assessment of the persons needs and identify what services should be appropriate to meet those needs. this is known as a community care assessment.

Music Publishing Essays - Copyright Collection Societies

The music publishing industry at a glance would seem to be those who print sheet music, method books, lead sheets, and all of the texts or notated music that musicians (and those aspiring to be musicians) use. Years ago, this was what most music publishers did, but as the industry has evolved the process that become much more complex. Music is not just ink and paper, intellectual material and property to the individual who writes it. Therefore the song does not become ?a song? when it is written down. This is not an easy concept to grasp because the song by itself has no physical makeup. A song could exist once it is played for the first time, and songs can even exist inside the mind of a songwriter. This concept is why the publishing business can be so complex; we are dealing with intellectual property. The heart of the music publishing business lies in the rights to the original music. After the music is successful enough to financially support itself the music is printed in mass quantities in a variety of ways. This could be everything from guitar tabs to choral arrangements for a junior high choir. The publisher?s main source of income is through record royalties, performance royalties received from companies like the American Society of Composers, Authors and Publishers (ASCAP), Broadcast Music Incorporated (BMI), and the Society of European Stage Authors and Composers (SESAC) for performances o...