Depletion and consequences of mangrove forests

Consumption and results of mangrove timberlands Official outline Universally, the Islamic Republic of Pakistan is perceived to have one of the biggest mangrove woods covers on the planet, shielding the terrains from the violence of the untamed ocean, and keeping up its profitability. In a horticultural based economy, a cushion against the ocean is even more significant. Given the most recent couple of decades, the nation has seen a surprising decline in the mangrove spread. Because of the felling of trees for its utilization for fuel and other such purposes, the costal territories are seeing an immediate assault on the unparalleled security it has against salination. Despite the fact that the administration and different associations have started projects and tasks to counter this developing threat, it appears that except if a gigantic upgrade isn't taken, except if an enormous change in the impression of the individuals isn't executed, at that point we may observer a moderate yet agonizing obliteration of the costal territories. This report investigates the exceptional significance the mangrove backwoods holds to Pakistan, their spread, species and area, the purposes for its consumption and activities done to counter the mangrove exhaustion. Just asking and seeking after a marvel isn't sufficient. We should act; we should do our part to secure our costal territories. For this reason we have done broad exploration from auxiliary wellsprings of information including ecological diaries, articles by activists and natural analysts. Presentation Pakistan is a nation wealthy in biodiversity. From streams to the Arabian Sea, from the Indus Dolphin to the Himalayan Bear, we can see that environment of Pakistan has given the privilege of life an excessive number of species. Similarly, where the land develops conifers and so forth, the nation was said to have one of the universes biggest mangrove timberland. In any case, a dangerous atmospheric devation, and with it environmental change and human exercises are unfavorably affecting the earth. Pakistans coastline extends from Sindh to Balouchistan and was known as one of the universes biggest mangrove spread. This offers path to an extraordinary assortment of marine life and was a wellspring of pay to the pilgrims of the waterfront networks. They are the home of extraordinary biodiversity; anyway their consumption is bringing about use misfortunes for the biological system. Cutting of mangrove backwoods for kindling and development by local people, drying waterway beds, inflow of contamination and salination are a couple of essential explanations behind this issue. The Pakistani populace, be it tip top or poor, all offer a typical discernment, they won't act till the time total and articulate pulverization is unavoidable. Additionally, where there is a worry or an issue with respect to the earth, the majority show a totally careless demeanor. The equivalent is the situation with mangrove woodlands. Since we are about out of time, presently that one of the universes biggest mangrove backwoods are lessening step by step, the populace has had a reality check. Pakistans rambling fishery industry which numerous local people and organizations rely upon may not be there in the following not many decades. Let us investigate with regards to the explanations for this marvels. Basically, it is on the grounds that we have abused this asset to the degree that it is hard to compensate for what has been done to these backwoods by man himself. By interrupting into the environment through wrong practices they have upset the whole pattern of this piece of the bi ological system. Notwithstanding, all expectation isn't yet lost. There are ventures being led by the WWF and IUCN in beach front zones to make local people progressively mindful on the most proficient method to help ensure their condition and furthermore by arranging more mangrove trees. Being inhabitants of a waterfront city and seeing mangrove timberlands for the duration of our lives, we hold more significance to his subject. Preservation and insurance are keys to helping safeguard this territory. Worldwide Deforestation and Causes It isn't just Pakistan however all inclusive that mangrove timberlands are confronting an emergency. Some contributing components are clarified here. Populace development is considered as the greatest giver around the world. Mangroves backwoods are as a rule ceaselessly recovered and changed over in to Roads, ports, harbors, enterprises and urban arrangements and so on. Likewise, the elective utilization of mangrove woodlands as fish lakes produced high measures of financial gains in a brief timeframe. Absence of government consideration and in general absence of mindfulness in many nations has prompted genuine consumption. What's more, dark guidelines are either excessively entangled or insufficient to guarantee the necessary preservation. The mangrove the executives organizations, for the most part the nearby ranger service divisions, regularly don't have the sufficient labor and coordinations required for the usage of viable administration. Mangroves of Pakistan Pakistan generally has bone-dry and semi-dry land with under 250 mm of yearly precipitation. The scene is assorted comprising of high mountain frameworks, delicate watershed regions, alluvial fields, beach front mangroves, and rise deserts. Woods spread roughly 4.58 million ha (5.7 percent) in Pakistan. Of these, 0.132 million ha (under 3 percent) are waterfront mangrove timberlands. (Legislature of Pakistan, 1996) Pakistan is separated into 18 environment types. Mangrove timberlands which are named one of them happen mostly in the Indus Delta and in a couple of patches westbound along the Balochistan Coast. Mangroves spread around 129,000 ha in the Indus Delta and around 3,000 ha on the Balochistan Coast. The Indus Delta bolsters 97 percent of the all out mangrove timberland while the three pockets on the Balochistan Coast bolster the staying 3 percent. . The Indus Delta is accepted to have had upwards of eight species, anyway the majority of which are currently terminated in Pakistan. The Indus Delta is a tremendous zone covering roughly 600,000 ha with a coastline of 250 km, predominantly circumscribing the city of Karachi in the northwest. The Delta is likewise very various involving 17 significant brooks, various minor springs, mudflats, and 129,000 ha of mangrove woods. The Indus River that moves through this Delta is the wellspring of new water. 95 percent of the mangroves situated in the Indus Delta are of the species Avicennia marina. Extremely little fixes of Ceriops roxburghiana (Rhizophora family) and Aegicerias corniculata (Myrinaceal family) are found close to the mouth of the Indus at Keti Bunder The 800-km long Balochistan coastline Mangroves happen in generally secured tidal ponds and coves. The three pockets of mangroves happen at the accompanying areas: Miani Hor: 95 km from Karachi, the tidal pond covers a region of 7,471 ha Kalmat Khor: 315 km from Karachi, the tidal pond covers a region of 10,216 ha Gawatar Bay: 515 km from Karachi, the sound covers a region of 26,316 ha Miani Hor is a damp tidal pond on the coast in the Lasbela area where the atmosphere is exceptionally bone-dry, with under 200 mm of downpour a year. The wellsprings of new water for Miani Hor are the occasional run-off waterways of Porali and Windor. The closest stream to the next tidal pond, Kalmat Khor, is the Basol River, which runs 15 km east of Khor. Gawatar, the third site, is an open cove with a mouth nearly as wide as its length. Its freshwater source is the Dasht River, the biggest occasional waterway of Baluchistan. Sonmiani Bay close Miani Hor houses three primary towns - Sonmiani, Damb and Bhira where a sum of around 7,000 individuals live. Pretty much every family here relies upon fishery exercises. Sonmiani houses a significant Hindu people group, which lived here for quite a long time calmly with the larger part Muslims. The Hindu families are not associated with the angling itself; a considerable lot of the men, be that as it may, are fish dealers. Sonmiani initially implied City of Gold. Once, individuals in this area were so rich they paid their duties in gold. The thriving stemmed to a great extent from the bounteous fish gets. Additionally, limited quantities of gold were found in the area. Fayyaz Rasool, the youthful and energetic protection official of the WWF mangrove preservation venture. The number of inhabitants in the Kalmat region is roughly 2,000. 95% of them are anglers and have a place with Kalmati and Sanghoor faction/clans. The normal month to month salary of most of the family unit is about Rs. 3,000/month. Instruction in the zone is exceptionally low and just about 5% of the populace can peruse and compose while practically the entirety of the womenfolk are unskilled. The human populace in and around mangrove woodlands is about 1.2 million. Almost 900,000 individuals dwell in the Indus Delta and 300,000 on the Balochistan Coast. The quantity of family units is assessed to be around 140,000 in the Indus Delta and 30,000 on the Balochistan Coast. More than 90 percent of the populace is straightforwardly or by implication occupied with angling. Exceptional yields related with angling are causing quick populace development. By and large, the populace in the seaside regions has been developing at a pace of 6 to 8 percent every year in the course of the most recent ten years. Transients from different zones of the nation, Bangladesh, and Burma, who come for the most part to the Indus Delta, have added to this development. Significance of Mangrove Forests So for what reason are mangrove backwoods so critical to environment? All things considered, Mangrove woodlands are a gathering ground for mosquitoes as well as it is viewed as a significant profitable biological framework that serves both the marine life and individuals. Numerous assorted types of fish, crab, shrimps and mollusk possess mangrove timberlands. Likewise, seaside winged creatures utilize the mangrove covering for settling, perching and taking care of that further promotions up to the tremendous biological system of these timberlands. A group of specialists have noticed that the woody coastline-staying plants give in excess of 10 percent of fundamental broke up natural carbon that is provided to the worldwide sea from land (ScienceDaily (Feb. 27, 2006)). Mangroves fill in as nursing reason for adolescent fish with asylum from huge predators. The roots give these fishes disguise, just as food till they don't happen to a develop size. Another capacity of this astonishing species is that they are significant in shielding the seaside zones from waves. The thick root

Night Vision Technology Free Essays

NIGHT VISION TECHNOLOGY 1) Introduction 2) Definition 3) Types of Night Vision Technology 4) Night Vision Devices 5) Generation 6) Application Presentation Night vision innovation is essentially permits us to found in night. It is initially created for military use. All people have poor night vision as contrast with different creatures. We will compose a custom article test on Night Vision Technology or on the other hand any comparative theme just for you Request Now With the poor night vision we can't see an individual remaining over so distant (numerous miles) on a profound dim overcast night. It is first time designed for military reason to see the adversary in profound dull and target them without any problem. The german armed force gave the possibility of night vision and from that time it is fastly grows so solid. They gave the thought in 1935 and begin chipping away at it so fastly to cover all fight condition in evening time. At that point they create night vision things in their rifles and in other fundamental materials of war zone. From that point this innovation is grown up and every other nation likewise make a point to utilize this innovation and furthermore to alter this as per their need. These all gear are use in camera (either basic or in firearm front) to chase at evening and in fight influenced territories. However, they are so advance innovation made up of. At that point with the assistance of this hardware they are noticeable unmistakably before natural eyes as in full light to saw it plainly. Today additionally in houses security and high ready circumstance these innovation is utilized in tremendous with the end goal of wellbeing. DEFINITION The meaning of night vision innovation is fundamentally the detail of its work that how this innovation work and what is this in genuine word. Each one characterizes it in their own statement of encounters, however as I would see it its definition isn't its assertion of articulation yet its definition is communicated as:†Night vision innovation is essentially the capacity to see things in dim night condition. (Regardless of whether by natural or innovative mean).Night vision is the blend of two methodologies. Sorts OF NIGHT VISION TECHNOLOGY There are two sorts of night vision innovation: 1) Biological Night VisionSome creature like feline and remote ocean creature can find in night since they are tissue present in their eye which is called tiputem lucidum. Which is available on the rear of retina? Yet, this layer is absent in natural eyes, hence they can't ready to find in night. They have to utilize some material to found in night. RODOPOSIN is use for night see. This is a synthetic. With assistance of this concoction human can see for barely any hours in dim and profound night. Organic is even God skilled faculties in people and creatures, by which they saw things in night. These faculties are utilized for night vision. Ordinarily green eyes of human can find in night and even in dim night. These all are the normally made faculties in people and creature eyes. 2) Technical Night VisionTechnical night vision is working in two diverse ways.In this kind of vision numerous focal point are utilized to accomplish pictures in evening time. All the material use for this is discharged explicit sort of electron which is felt on the image and they catch a similar picture and show on the facade of natural eyes. At that point they saw effectively all the things in dull night. As same in the war circumstance the development created material for night vision is utilized to see the adversary effectively in night and mountain dull then with the assistance of this development innovation they hit the foe on definite objective. Basically specialized vision innovation is those gadgets remember for which advance strategy is utilized to capable one to find in evening in profound dim. Night Vision DevicesNight vision gadgets are called perception hardware. They watch and identify the photos and different things in dim night. It is additionally some time known as night vision goggles. It does functions as: the light from night vision discharge and felt on the focused on territory this molecule is comprised of photons which incorporates all the hues. At that point they reflect back and entered in the focal point and the entire region apparently is noticeable in dull, however it is so touchy case. Its equivalent to we find in the games which is made in night scenes. There the entire condition is dull yet we obviously observed the focused on region of enemies.All gadgets which are utilizes in night vision is demonstrated as follows: these all gadgets is utilized in evening time. Ages 1) 0 GENERATION: The early age was building up in (1950-1955) which isn't in finished tremendous Form. 2) first GENERATION: In the original cylinders are utilized in the hardware in arrangement. They work so will. They additionally work so flawless than second and third era. Yet, one imperfection is available in this age the picture is show clear at the inside however it can twist at all its maxims. This heaviest and biggest one of initial three age, later is adjusted and the name has change in other age. 3) 2ndGENERATION: This age was made in (1970-1972).A high smaller scale direct plate is utilized in it. What's more, it is likewise called high electron multiplier. They likewise amplify the picture in clear structure. Its magnifier and goals is under all around created innovation. These channels are worked from a large number of infinitesimal empty glass, and each glass is of 0.0125 in measurement. Delicate focal points are utilized in it; they identified the pictures by its touchy frequency. 4) third GENERATION: the past ages are made progressed and name as third era. The headway happen in (1971-1978).the photocathode beams is utilized in it as a particle boundary. At that point they recognize pictures from far separations clear in dull night. It is far superior to right off the bat constructed ages yet not impeccable on the grounds that further improvement occur fastly in very day life ahead of time innovation world. 5) fourth GENERATION: The American armed force made development the third era with exceptionally created photocathode focal points and beams and ensured crafted by these gadgets to recognize all pictures in profound dim night clear at focus and the entirety of its edges. The particle boundary is additionally evacuated which is utilized in third era for the reason to complete the foundation clamor. The switch on and off framework ensured quickly. This age is utilized everywhere throughout the world since it is very much evolved hardware by any stretch of the imagination. Higher amplifying focal points are utilized in it. They are brimming with all required and trend setting innovation materials. APPLICATION The principle reason for night vision innovation is to recognize adversary focus in dim night. Security officials, cops and furthermore exploring officials use night vision innovation comprehensively as indicated by their need. They follow their position and places in dim night and afterward perform activity on it. Utilization of night vision is as under underneath: I. For chasing purposes II. For military purposes III. For security purposes IV. For law authorization V. For diversion VI. For route purposes VII. For concealed item location VIII. For reconnaissance IX. For untamed life perception X. Furthermore, for programmed brilliance control purposes. Step by step instructions to refer to Night Vision Technology, Papers

A Quick Update

A Quick Update Well, Im back from Atlantic City and have 3 million things to do in the next 2 days, which you math geniuses out there should know works out to 1.5 million things per day. Which is why this entry is short. Sanja said: I think I would just die if I were you No, really, just to stand there, watch some kids and cant do all the cool stuff Being a lifeguard is cool, but triples look way cooler :) Come on, you dont think we take the slides down when we switch shifts? Way cooler than taking the stairs. Plus, the amusement park across the street (you can see it in the background of some of the pictures I posted) and the waterpark are jointly owned- so we go on all the rides in both parks for free on our lunch breaks. Besides, I get to do awesome stuff no one else gets to do, like climbing up the slides on foot when people get stuck. =P Anonymous said: umm, You do realize that General Relativity is a very advanced physics course. Theres a difference between hard and advanced. The only prereqs for the class are 8.01 (Mechanics) and 18.02 (Multivariable Calc), both of which I have taken. I dont think the class is going to be easy, but it starts at the beginning. It doesnt really matter anyway. Sadly, Im pretty sure I wont be taking it this term. =( But more on my actual class schedule later. For now, I have to stuff my entire life into boxes.

Types of Private School Admissions Tests

The globalised business - Free Essay Example

Sample details Pages: 9 Words: 2663 Downloads: 3 Date added: 2017/06/26 Category Business Essay Type Narrative essay Did you like this example? 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and gl obal users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially â€Å"International Accounting and Multinationa l Enterprises† 6th edition by Radebaugh, Gray and Black, â€Å"International Financial Reporting: A Comparative Approach† by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC and Deloitte and the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired compani es in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquis itions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at sh orter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companies’ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book â€Å"International Accounting and Multinational Enterprises† stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and r easonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquiree’s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account, b) Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for i mpairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangibl e Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary asset without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on â€Å"Accounting Standards regarding Intellectual and other Intangible Assets† by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilaritie s under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. Firstly, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and compute r software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite li ves have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determi ning that an intangible has an indefinite life Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. a) Research and Development Costs IFRS procedures call for expensing of all research cost. Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and Deloitte publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. b) Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand wi ll have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. c) Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Don’t waste time! Our writers will create an original "The globalised business" essay for you Create order

Healthy Combination Free Essays

Seniority plays an indispensable role in the military. Rank is highly important because their efficiency of getting things done depends on fast commands corresponding fast implementation. That is why leadership here is very crucial. We will write a custom essay sample on Healthy Combination or any similar topic only for you Order Now One does not easily get promoted or get his own ship to command. Despite the fact that everyone already looks up to you and no matter how worked yourself off, these simply aren’t enough. 1 Like what The Captain said to Lt. Tyler, one has to â€Å"be able to make hard decisions based on imperative information asking men to carry out orders that result to their deaths. † Because the true test of being a soldier-leader is not only willingness to lay his own life on the line for his men, not only his bravery, but his strength to have to lay someone else’s life for the crew, for the mission and then, at the end of the day, having to pay for its consequences. In U-571 (2000), maybe the character that noticeably best depicted being an astounding leader and, at the same time a follower, is The Chief. Being somewhat a middleman between the new Captain and the crew, during their battle with the Nazis, Chief, in his years in combat, was able to successfully be a good leader and follower whenever the times demanded it of him. Some of the crewmen might have thought that, when The Captain died when the S33 was blown up, The Chief was the one that should take command instead of the much younger Lt. Tyler. Once, a crew member kept saying â€Å"†¦this is crazy, this is crazy†¦ he’s gonna get us killed†¦ † to the idea that Lt. Tyler didn’t want to use the Nazi’s Enigma to radio for help. The Chief said, â€Å"Navy said it’s more important than you, him, me—fine. We’re gonna die trying. That ain’t crazy. That’s our job. † The stubborn crewman responds with â€Å"what I don’t seem to understand Chief, is how come you’re not in-charge. † In the middle of his blabbering on about ____________________ 1. Military Rank. [2004]. Retrieved July 29, 2008 from http://www. militaryspot. com/military-rank. htm 1 why Tyler shouldn’t be in command, The Chief suddenly grabbed hold of his shirt and held him by the neck. â€Å"Lt. Tyler is your commanding officer and you will respect that man as such. † In this particular scene, The Chief was a leader in a sense that he recognizes when a crewman needs some straightening up and, also he is a very good follower in a sense that he defended the superior being insulted at the back. At these moments, he displayed glory when he was effortlessly able to go over the praises, and get down to serious business. His principles are unwavering, unconditional. Attitude such as these give a command consistency and action in highly unfavorable situations such as battlefields. Contrary to conventional point of view, being a follower and a leader seems to be much more of a role played in an interrelated way than a role as played in completely opposite ways. Yes, one cannot be a leader without being a follower and following cannot be without leading. To be able to fully understand one, one has to understand the other, or both will not stand. One cannot exist without the other; they complete each other. In the context of this film, or life in general for that matter, it is impossible to discuss leadership without discussing followership, and vice versa. 2 This concept can be seen in the persona of the Chief. The concept of leadership and followership is healthily embedded in The Chief’s heart and mind, and through this, he is able to contribute significantly to the welfare of the crew and the accomplishment of the mission. If too many soldiers were to lack this, it will â€Å"kill a crew. † Doubt is a given when there are high risks involved. Playing with the lives of men is never easy. There are a lot of gray areas, areas where a soldier is confronted with dilemmas. The Chief experienced this at 160 meters below water surface. Despite the risks involved The _____________________ 2. Lt Col Sharon M. Latour and Lt Col Vicki J. Rast, â€Å"Dynamic Followership,† (2004) Retrieved July 29, 2008 from http://www. govleaders. org/dynamic_followership. htm. Chief followed Lt. Tyler to dive the extra meters. If Lt. Tyler made a mistake in his calculations or estimations, they all could’ve drowned when the submarine barely held itself together under the pressure of 200 meters underwater. But they were lucky. What seemed to be wrong turned out to be right. In reality, perhaps it is much harder to choose. A young enlisted officer also came to this situation, where his ability to follow was thinning. Lt. Tyler had to order him to swim under the flooded pipes and tighten those that need tightening so that a torpedo can be launched. Obeying might kill him and not obeying might kill the crew. This time though, it wasn’t as happy an ending as The Chief’s was when he followed orders. The kid drowned. They were able to beat the enemy but they sacrificed a life. There are no clear lines as to which extents will a soldier follow or not. There are no set qualifications as to who must go first. Maybe there never will. But one thing is clear, leading or following, the sake of the crew as a whole must be put first before an individual’s, the country’s first before the self. ____________________ 1. Lt Col Sharon M. Latour and Lt Col Vicki J. Rast, â€Å"Dynamic Followership,† (2004) Retrieved July 29, 2008 from http://www. govleaders. org/dynamic_followership. htm. 2. Military Rank. [2004]. Retrieved July 29, 2008 from http://www. militaryspot. com/military-rank. htm BIBLIOGRAPHY Lt Col Latour, Sharon M. and Lt Col Rast, Vicki J. Dynamic Followership. Retrieved July 29, 2008 from http://www. govleaders. org/dynamic_followership. htm, 2004. Military Rank. Retrieved July 29, 2008 from http://www. militaryspot. com/military-rank. htm, 2004. How to cite Healthy Combination, Papers

Legalization of Marijuana and Public Health Policy and Management

Question: Write an essay on Legalization of Marijuana drug and Public Health Policy and Management? Answer: Introduction: Marijuana is a popular drug, which is used by the people from many years ago. Some county use it in case of worship of their Gods. But it has a medico legal aspect. Medical science and law both the subject are connected with the use of this drug. If we consider the case of USA the federal law abolishes any kind of use of this drug. But some states under their own authority legalize the use of marijuana is certain aspects. Law basically wants to prohibit the use because it create lots of criminal activities like drug trafficking or breaking rule of committing crimes after the consumption. But in some medical case this drug is used as medicine so some state give their positive attitude towards the legalization. Considering the medical aspects of marijuana, it can be given a thought of legalizing the drug for its immense productive effects on diseases as HIV for pain reduction, cancer for anorexia reduction and its spasticity with multiple sclerosis. However, there are large numbers of adverse effects that the legalization of marijuana has on the overall societal health (Theforum.sph.harvard.edu, 2015). This study thus intends to reflect the relevant facts and details about the drug relating to its effect on the public health. It also presents the unforeseen issues associated with marijuana. It presents sound knowledge of medical aspects of marijuana in relation to the public health and the legalization. Implications of legalization of Marijuana: Marijuana is drug which is very common for almost all the states of the world. Marijuana consumption is very common practice in youths as well as in other people. In most of the countries marijuana is a drug which can be access easily. Marijuana is legalized in different states for the process of medical treatment. In some states they argue that marijuana will increase the revenue. But the main fact is that it will actually harm the health of the people. In Different research in America shows that the legalization of this drug for medical uses actually has the negative effect on the health. Government legalize it so know it is easily available everywhere. No authority can restrict its use fully. The state wants to implement the law in such a manner that will actually helps the citizen but this kind of steps actually have no good implications on the health of the citizen. By the legalization of the drug use criminal networks somehow get the benefits of it. They incurred money from the selling of the illegal drugs but if it became laegalise they will get it in more quantities and gained much more profit. Actually along with the health issues the legalization also includes the criminal aspects. So it can be state that the impacts are many like social impacts, health impacts or the criminal aspects etc. Effects on public health: In current times, there is a rising support of legalizing marijuana in UK. The support refers to US where marijuana is held legal in some states for medicinal and recreational purposes. Hickenlooper (2014) pointed out the view of a portion of UK population stating that tax on marijuana is beneficial to the countrys economy. Institute for Social and Economic Research supports it through the report depicting an expected generation of 900 million for exchequer of Cannabis licensing and tax revenue (Morgan, 2015). However, there are protesters who seem to reveal a view considering the marijuana legalization as immoral and fatous. They highlight the association of marijuana use with severe mental and physical health problems. Recently the European Drug Agency presented their annual report stating the declining number of youths using Cannabis, but the legalization of marijuana will reverse the phenomenon adversely (Morgan, 2015). As per the report of WHO, teen age Cannabis users are seen to perform poor in exams. Sudden increase in availability of marijuana will lead to increased use among the youths thus detrimentally affecting their future prospects as well. According to Caulkins, Lee Kasunic (2012), increase in marijuana consumption due to its legalization will decrease the alcohol consumption affecting the public health immensely. Since the incidence of death due to alcohol consumption is high, its replacement with marijuana can prove beneficial to public health. In long-term, the alcohol causes violence and injuries, increased risk of cancer and cirrhosis. Marijuana legalization decreasing the alcohol consumption among public thereby reducing the detrimental effects of alcohol on health can negate the adverse effects of marijuana consumption increase. The fewer number of acute deaths occurring due to overdose of marijuana makes it much less detrimental than alcohol. Laws on Marijuana use currently: Controlled Substance Act, 1970 is the law of the state which helps to reduce, control the distribution and utilization of the drugs. If we consider the present trends in law of USA we can classify 3 major categories regarding the steps taken for the marijuana matters. First one is decriminalization, 2nd one is medical use of this specific drug (Porche, 2013) and the last one is legalization of the use in certain permitted quantities for entertainment purpose. Of the implementation of law it is essential to understand that decriminalization does not include the terms legalization. This step refers that the offender is now exempt from the criminal liability but civil liability remain the same. This provision restricts only to the small amount consumption or use of the drug. But some time the amount of penalty may conflict with the CSAct, 1970. In between USA, California became the first country which allows the medical use of this mentioned drug. Different other state also allows this kind o provisions. The mother Act that is CSAct, 1970 does not create any difference between the use of drug for medical purpose or for entertainment purpose. Prior to 2012 the use of drug for entertainment purpose is not at all allowed in the law of USA. But after that different states to some extent allow the use of drug to recreational purpose. But it restricts the amount to a prescribed limit (Deranek, 2014). But if any person exceeds the permitted limit ten they are liable for punishment or can be held legally accountable for the act. These measures are actually implemented for the better society. If the persons allowed for consuming this kind of drug basically it destroys the peace in the society. Variation of the laws state wise: Any kind of dealings with the marijuana like taking it into possession or sale it or cultivate it or transport the drug is and offence under the federal law USA (Finklea Sacco, 2014). But the government gives the relaxation to the states to enact or amend their own drug laws if they want. But subject the condition is that they have to maintain a standard regulation for the use of drugs like marijuana (Finklea Sacco, 2014). This mentioned drug is schedules as 1 under the federal legislation. According to this law there is no classification for medical use of marijuana because it is the highest related drug according to the federal laws. But in USA generally every state has their own laws and they implement and amend their laws according to their wish and needs. State level operation regarding the marijuana effect claims mixed success rate (Monte, Zane Heard, 2015). Some sates like Colorado, Oregon, Alaska and Washington completely legalize the use of marijuana for the medical purpo se (Monte, Zane Heard, 2015). Some states like Portland legalize it for medical purpose as well as for the entertainment or recreational uses (Porche, 2013). The state of Colombia also recognizes the uses for both the purpose but commercial dealing are not allowed. Some states only recognize its medical use only. Stats of Virgin Island recognized only the decriminalization process of the use of this mentioned drug. But some state in USA is remaining in favor of not legalizing the use of scheduled drug (Hickenlooper, 2014). They maintain the federal of mother drug rule in this context. But no state allows any kind of drug transportation of trafficking. Its an illegal act for more or less all the states. In the case of Gonzales v. Raich(Gonzales v. Raich, 2005)it was decided by the Supreme court of US the congress has no authority under commerce phrase of the federal law that is CSAct,1970. The federal law prevents the state law. In another land mark case Assenberg v. Anacortes Housing Authority (Assenberg v. Anacortes Housing Authority, 2015) Washington State Court of Appeals, 1st Div., 2007)) the court dismiss the eviction action by the landlord to his tenant for the use of marijuana. Effects of secondhand smoke: Second hand smoke is an issue that seems to spread throughout the multi unit dwellings. It is same for marijuana and tobacco smoke too. Sarna Bialous (2013) identifies the comprehensive smoke-free policies that are efficient in eliminating the problem. However, in executing the exception for the medical use of marijuana will lead to the recurrence of the problem of second hand smoke. Studies reveal the same level of danger to public health from secondhand smoke of marijuana as that from tobacco. The risks include heart and blood vessel damage, increased risk of heart attack due to hardening of arteries. Marijuana smoking also exposes the individual to atherosclerosis (Magill, 2011). In several studies, even the concerns as developing cancer and other illness due to the secondhand smoke of marijuana are evident. A contact high is the most common experience of a second hand marijuana smoker. It is highlighted in many cases recently that marijuana smoke has same potentiality to produce cancer in the secondhand smoker as the cigarette smoke can (Mail Online, 2014). It is thus clear that the secondhand smoke of marijuana, cigarette and incense all are potential in causing throat and lung cancer. Reasonable accommodations for medical Marijuana patients: Verdict from a federal district court depicts a negation of considering medical marijuana as a reasonable accommodation for patients with disability. Under the Fair Housing Act an individual is not entitled to a reasonable accommodation for medical marijuana since the drug is still a controlled substance under the federal law (Gold, 2012). It refers to the guidance from US department of Housing and Urban Development, 2011 considering individuals using medical marijuana and other illegal drugs as disqualified from relief pursuant to the FHA, section 504 of the Rehabilitation Act 1973 and the Disabilities Act as well. However, the law of Compassionate Care Act in July 2014 paves the way to use of medical marijuana by employees at workplace legally. It led to the rising concerns among employers regarding maintenance of a drug-free environment at workplace that clash with the employee right as per this law (Smith Harris, 2012). Medical conditions to prescribe Marijuana: As per the studies by Backus (2011), Marijuana or cannabis is found to be highly effective in benefiting the patients suffering from cancer, depression, AIDS, nausea and multiple sclerosis. It is particularly used in chemotherapy and other neurological disease interventions. It is assured by the Scottish long-term safety study. Sativex is the currently most known and applicable [reparation of cannabis for medical use. Its license from GW pharma is guaranteed by the MHRA (Medicine and Healthcare Products Regulatory Agency) (Knott, 2015). It is prescribed to the adult patients of multiple sclerosis to provide them relief from moderate to severe spasticity. Its prescription is executed when other anti-spasticity medications fails. It is prescribed to those patients demonstrating marked improvement to a trial therapy with Sativex. The medicinal use of marijuana as Sativex is also evident in treating cancer pain, non-PS neuropathic pain and MS bladder dysfunction (Knott, 2015). The developmental areas for medicinal use of marijuana involve peripheral neuropathy, spinal cord injury and rheumatoid arthritis. However, the patients below the age of 18 years are not prescribed marijuana. Its prescription strictly directs the initiation of use with 1 spray every 4 hours with a maximum of four sprays each day along with self-titrating as per response. Marijuana definition: As stated by Berlatsky (2012), the dried flowers, seeds, stems and leaves of the hemp plant Cannabis sativa are referred to as the marijuana. The chemical delta-9-tetrahydrocannabinol (THC) is the marihuana extract. It bears the property of mind altering. In US 2014, marijuana emerges as the most frequently used illegal drug. Use of marijuana extracts is evident in a variety of ways. These include smoking in hand rolled cigarettes, in water pipes, in emptied cigars, and taking the vapors only by using vaporizers. Newton (2013) highlights the marijuana consumption by mixing them in foods as candy, brownies or cookies and brewing it as tea. Nevertheless, the most recent method is consuming it in forms of THC-rich resins. This practice is widely known as dabbing. Marijuana is a plant drug that is capable of affecting the brain in both long-term and short-term effects. The THC of the marijuana extract is able to pass through the lung to the bloodstream of an individual on smoking marijuana. Through blood, it moves to the brain and other organs of the body. Tashkin (2013) asserted that the effects are delayed if marijuana is consumed in foods or drinks due to slower absorption by the body. THC finally affects specific brain cell receptors playing a significant role in the brain development and function. Some of the major and most frequently observed effects of marijuana smoking include mood changes, impaired memory, altered senses, and difficulty in problem-solving, thinking, and altered sense of time. The long-term effects include detrimental effect on brain development. Especially in teenagers consuming marijuana effects such as impaired thinking, learning and memory functions are evident. Magill (2011) identified the physical effects of marijuana smoking as breathing problems, increase in heart rate, and issues in pregnancy and child development. Along with the physical effects, marijuana also affects people mentally. Mental illnesses as schizophrenia, temporary hallucinations and temporary paranoia are evident in some users. Others include anxiety, depression and suicidal thoughts in the teenagers (Newton, 2013). Role of public health in Marijuana control: In UK, the use or possession of cannabis under MDA seems to result in fine, caution or warning for repeat offenders. The sensible, efficient and effective governmental laws, constitutional principles of equality and human rights and rational evidence-based policies and laws reflecting public opinion for respect and credibility is seen to effectively control the use of marijuana. As per the view put forward by Magill (2011), in the current situation leadership rather than new knowledge is essential in controlling marijuana use. The widespread acceptance of marijuana for medicinal and recreationary purposes, especially by the youths and patients is a major constraint in controlling the uses of marijuana in respect to the public health. However as opined by Knott (2015), the identification of the serious adverse effects of uncontrolled use of marijuana on health of the individuals drives the public towards implementing the strict cautionary rules for consuming marijuana. The public health therefore is an eminent factor playing a major role in controlling the use of marijuana effectively. Present policies for Marijuana control: The state and central both took different initiatives and policies for the control of drug use. The ministry of justice announces different programs relating to the identification of the major drug trafficking areas because this kind of offence relates to larger criminal activities in the state. The federal government with collaboration with the other states tries to eradicate the trafficking of the drugs (Morgan, 2015). The criminal associations of the state generally undertake these activities. For this, different steps are taken. Identifying the highly probable drugs, trafficking area is one of the major programs. This program helps the law implementing agencies to enforce law in the vulnerable areas of the state. They help three level of government such as federal, state and local authorities. The main work of this policy is to promote the collaboration and gather information about the areas, create collaborates between all levels of government, give dependable solution to the la w enforcing authorities. Along with that they also promote different strategies regarding the resources which aided he illegal trafficking of drugs. Another important step is Organized Crime Drug Enforce Task Force Progra (Finklea Sacco, 2014). This policy helps to eradicate the drug trafficking and black money transactions regarding the drug related issues. Domestic marijuana control program is also a great policy for the eradication of this scheduled drug. Future implications: Marijuana is illegal in different countries of the world. Some though legalize it for certain medical purpose. This drug has a greatest impact in human health. It affects the human in their future also. Different studies and enquiry proved that it affects the human brain also. It creates risk to the mental health to the children as well as to the adults (Joffe Yancy, 2004). Short term memory loss, partial memory loss can be the side effects of this. If a person consumes it regularly in long run it will damage the activity of nervous system of the human. The medical associations describes that the consumption create the habit of more consumption. The person became addicted to it and cant lead his daily life without the use of this drug. In long run ultimately it will harm the person severely. Though the medical researcher claim that it does not create any major mental disorder but to some extent it aided the process. It can be the cause of psychosis, sever anxiety, schizophrenia, depression, abnormal manias or suicidal tendencies (Musto, 1999). It affects the lungs, nervous system or other parts of the body as well. Some researches draw a line connection with the marijuana and some kinds of cancer. Thought it was not proved worldwide but a thin connection was present there. Readiness for future implications: Considering the aspect of using marijuana in recreation and drug treatments, it is vital to educate the people regarding the severe consequences of marijuana over dose. Since medical studies reveal the prospective beneficial effect of marijuana on patients suffering from cancer, Multiple sclerosis and AIDS, complete banning marijuana is not a valid option. Therefore, the laws and policies are framed in a way such that the use of marijuana is enforced in a controlled manner. Hickenlooper (2014) highlighted the prevalence of legislatures empowering the public the use marijuana for medical purposes legally. This may lead to severe difficulty for the employers to maintain a drug free environment at work place. According to Gold (2012), spreading awareness among public about honest and controlled use of marijuana for the safety of their own health is highly significant in the current scenario. This will lead to a prospective and efficient use of marijuana for the greater benefits of public health. It will negate the adverse effects of marijuana largely. Although the current policies efficiently restrict the people from marijuana over dose, yet stricter policies are necessary to employ a proper use of marijuana by the public at their own will. Unforeseen problems: One of the major unforeseen problems of using marijuana is that of a massive detrimental effect on the quality of life of the public consuming the drug. Apart from the prominent physical health problems, the mental health of the public consuming marijuana can also be affected immensely. People using marijuana on a frequent or regular basic are seen to report psychological issues as poor mental health, lower life satisfaction relationship problems, poor academic results and career success (Caulkins, Lee Kasunic, 2012). The legalization of marijuana use can drive the users towards an addiction of the drug. It is highly detrimental not only to the individuals health but also for the overall health status of the country. It is a matter of high concern since it affects mainly the younger generation of the society who represents the countrys future health and prospect. Conclusion: It can be concluded that the use of this drug can affect the human mind and body. Along with that it can be claimed that the drug consumption initiates other criminal activities too. Medical use is legalized it as to be kept in to the mind that the use of drug for amusement purpose is not necessary. It will somehow give the permission to break laws. The federal law of USA prohibits and controls the use of marijuana. The collaboration between the central, state and local authority will help to achieve proper goal in this aspect. Going through the current study it is clear that although marijuana have some highly beneficial medical prospects in treatment of penitents suffering from serious diseases, yet its over use can lead to concerning health issues. Since it is an effective drug so it can not be banned completely. However, the study highlights the need the spreading awareness among the public regarding the adverse effects of marijuana in order to assure its controlled use. Thus it can be concluded that the relevant laws and policies along with education and health informations can drive an optimum use of marijuana for the overall benefits of the society. References: Assenberg v. Anacortes Housing Authority, 268 268 Fed.Appx. 643 C.A.9 643 (C.A.9 2015). Backus, F. (2011). Marijuana and medical marijuana. New York: CBS News. Berlatsky, N. (2012). Marijuana. Farmington Hills, MI: Greenhaven Press. Caulkins, J., Coulson, C., Farber, C., Vesely, J. (2012). Marijuana Legalization: Certainty, Impossibility, Both, or Neither?. Journal Of Drug Policy Analysis, 5(1), 1-27. doi:10.1515/1941-2851.1035 Caulkins, J., Lee, M., Kasunic, A. (2012). Marijuana Legalization: Lessons from the 2012 State Proposals. WHM, 4(3-4), 4-34. doi:10.1002/wmh3.2 Deadiversion.usdoj.gov,. (2015). Resources - Title 21 United States Code (USC) Controlled Substances Act - Section 801-971. Retrieved 27 April 2015, from https://www.deadiversion.usdoj.gov/21cfr/21usc/ Deranek, M. (2014). Fact and Fiction in the Marijuana Legalization Debate. Alcoholism Treatment Quarterly, 32(1), 104-106. doi:10.1080/07347324.2013.831693 Finklea, K., Sacco, L. (2014). State Marijuana Legalization Initiatives: Implications for Federal Law Enforcement. CRS Report for Congress. Retrieved from https://fas.org/sgp/crs/misc/R43164.pdf Gold, J. (2012). Educational efforts around medical marijuana: Thoughts to contemplate for patients and providers. Mental Health Clinician, 1(12), 301-302. doi:10.9740/mhc.n109221 Gonzales v. Raich, 545 U.S.1 50 (2005). Hickenlooper, G. (2014). Experimenting with Pot: The State of Colorado's Legalization of Marijuana. Milbank Quarterly, 92(2), 243-249. doi:10.1111/1468-0009.12056 Joffe, A., Yancy, W. (2004). Legalization of Marijuana: Potential Impact on Youth. PEDIATRICS, 113(6), e632-e638. doi:10.1542/peds.113.6.e632 Knott, D. (2015). Abuse and Use of Cannabis. Free Information. Patient | Patient.co.uk. Patient.co.uk. Retrieved 27 April 2015, from https://www.patient.co.uk/doctor/cannabis-use-and-abuse Magill, E. (2011). Drug information for teens. Detroit: Omnigraphics. Mail Online,. (2014). Secondhand marijuana smoke is 'just as dangerous as cigarette smoke. Retrieved 27 April 2015, from https://www.dailymail.co.uk/health/article-2838175/Secondhand-marijuana-smoke-just-dangerous-passive-cigarette-smoke-scientists-warn.html Monte, A., Zane, R., Heard, K. (2015). The Implications of Marijuana Legalization in Colorado. JAMA, 313(3), 241. doi:10.1001/jama.2014.17057 Morgan, J. (2015). Legalising cannabis: its possible impact and consequences. The Upcoming. Retrieved 27 April 2015, from https://www.theupcoming.co.uk/2015/02/27/legalising-cannabis-its-possible-impact-and-consequences/ Musto, D. (1999). The American disease. New York: Oxford University Press. Newton, D. (2013). Marijuana. Santa Barbara, Calif.: ABC-CLIO. Porche, D. (2013). Legalization of Medical Marijuana (Cannabis). American Journal Of Men's Health, 7(6), 449-449. doi:10.1177/1557988313504104 Sarna, L., Bialous, S. (2013). Resolution: Smoke-free campus policies for schools ofnursing and college campuses. Nursing Outlook, 61(3), 183. doi:10.1016/j.outlook.2013.04.002 Smith, K., Harris, L. (2012). Employers' obligations to provide reasonable accommodations. Employment Relations Today, 39(3), 97-104. doi:10.1002/ert.21381 Tashkin, D. (2013). Effects of Marijuana Smoking on the Lung. Annals ATS, 10(3), 239-247. doi:10.1513/annalsats.201212-127fr Theforum.sph.harvard.edu,. (2015). Legalizing Marijuana | The Forum at Harvard T. H. Chan School of Public Health. Retrieved 27 April 2015, from https://theforum.sph.harvard.edu/events/legalizing-marijuana/