Qualitative Research Paper B Essay Example | Topics and Well Written Essays - 3250 words

Qualitative Research Paper B - Essay Example We are surrounded by data everywhere. Our lives are influenced by data pertaining to the things we feel and see, the things we eat, the different things that we think about as also the constitution of our surroundings. Apart from this data that seems to engulf our lives, there is a separate class of data that one obtains as part of the quest to find answers to a specific question. In doing so, the efforts is often left with so much data that it is sometimes hard to ultimately determine the purpose for which the data has been collected let alone think of ways to analyze the collected data. What separates the data from information is the usefulness of the former, where analysis of data helps turn it or its subsequent outcomes into information. It is this information that helps one determine answers to questions and phenomenon that demands a structured effort. A question and its associated material that is being analyzed can be looked at from several perspectives. General forms of data and research analysis have always looked at answering the what, whom and where dimensions of the question and such an approach is hence known as quantitative approach as it tries to analyze quantifiable and measurable parameters. Nevertheless, many questions also arise with respect to why and how things occur. Answering questions determining the ‘why’ and ‘how’ of a phenomenon requires the analysis to take an approach that analyzes the answers across several subjects and disciplines and helps arrive at a thorough understanding. This form of research is trying to ascertain the quality associated with a phenomenon and is hence known as qualitative analysis. Qualitative analysis is a very simple technique at undertaking research and consists of three essential parts. These components that are named noticing, collecting and thinking are highly interactive and follow a

Issues That the Jerusalem Council Debated Essay Example | Topics and Well Written Essays - 250 words - 7

Issues That the Jerusalem Council Debated - Essay Example The resolution was communicated to all Christians. The Jerusalem council is a model to the church today. There have emerged many religious denominations in Christianity today. These denominations have differed in their teachings on baptism. Some groups believe in baptism by immersion while others maintain that the amount of water does not matter for as long as one professes faith in Jesus. Debates on sexual orientation and expression have taken their toll on the church. This difference sometimes degenerates into open enmity and conflicts. Today’s church should learn from the way the Jerusalem council would handle issues peacefully and with dialogue (Elmer 89). While in Rome, Paul got into trouble with the Jewish elders and chief priests. The elders and priests bound Paul when he would not stop preaching about the resurrection of Jesus, but he was saved by the officials of the emperor before they hurt him. When he was taken to Emperor Felix and charged with inciting people and causing chaos, he defended himself by explaining that the people were only angry with him for preaching about the resurrection of Jesus. Felix did not want to delve into Paul’s case. He put him in detention until he left Caesarea. Festus his successor came to power (Harrison 57). He revisited Paul’s case, and he conspired with Paul’s opponents to hand him over to them so that they hurt him in the pretence of moving him to Jerusalem to try him there. However, Paul declined, and when he appeared before Festus and King Agrippa, he pleaded with Caesarea as a Roman citizen. He charged that he had not contravened any roman or Jewish law, but he was only teaching about the resurrection of Jesus.

Health and Behavioral Consequences of Binge Drinking in College Essay Example for Free

Health and Behavioral Consequences of Binge Drinking in College Essay Objective — To examine the extent of binge drinking by college students and the ensuing health and behavioral problems that binge drinkers create for themselves and others on their campus. Design — Self-administered survey mailed to a national representative sample of US 4-year college students. Setting — One hundred forty US 4-year colleges in 1993. Participants — A total of 17,592 college students. Main Outcome Measures — Self-reports of drinking behaviour, alcohol-related health problems, and other problems. Results — Almost half (44%) of college students responding to the survey were binge drinkers, including almost one fifth (19%) of the studenst who were frequent binge drinkers. Frequent binge drinkers are more likely to experience seious health and other consequences of their drinking behaviour than other students. Almost half (47%) of the frequent binge drinkers experienced five or more different drinking related problems, including injuries and engaging in unplanned sex, since the beginning of the school year. Most binge drinkers do not consider themselves to be problem drinkers and have not sought treatment for an alcohol problem. Binge drinkers create problems for classmates who are not binge drinkers. Students who are not binge drinkers at schools with higher binge rates were more liekly than students at schools with lower binge rates to experience problems such as being pushed, hit, or assualted or experiencing an unwanted sexual advance. Conclusions — Binge drinking is widespread on college campuses. Programs aimed at reducing this problem should focus on frequent binge drinkers, refer them to treatment or educational programs, and emphasize the harm they cause for students who are not binge drinkers

Design a simple apnea detection system

Design a simple apnea detection system CHAPTER 1 1.1 INTRODUCTION AIM The aim of the project is to design a simple apnea detecting system with an alarm and to classify the type of apnea identified using LabVIEW. 1.1.1 Normal Respiratory Event: Respiration is the phenomenon of supplying oxygen to the tissues and removing the carbon dioxide from the tissues. External respiration is the process of exchange of gases between the lungs and atmosphere. Internal respiration is the process of gas exchange in the tissues. The balance between the absorption and excretion of these gases in blood are maintained as breathing activity. During inspiration the level of blood in oxygen increases and it decreases during exhalation. Chemoreceptors are the sensory receptors in the blood stream that senses the level of oxygen and carbon dioxide in blood ,and sends signals to the brain. Then the brain allows the opening of larynx and vocal cords, followed by the expansion of ribcage and diaphragm muscles. The chest cavity enlarges to allow the inflow of oxygen into the lungs thus resulting in inhalation process. Similarly the chest cavity occludes during the process of exhalation and expels the carbon dioxide from lungs. More of oxygen inflow re sults in maximum tidal volume and a normal respiratory flow. Fig 1.1 shows the normal respiratory signal with respiration rate of 12 breaths per minute. 1.1.2 Applications Sleep analysis Polygraphy Pulmonary function Stress test Sports Sudden Infant Death Syndrome (SIDS) 1.1.3 Respiration Signal Specifications Amplitude 2-200mV Frequency waveform-0 150Hz Repetition frequency- 20 cycles per minute (adults) 100 cycles per minute (neonates) 1.1.4 Respiratory Measurements Respiration rate Tidal volume Apneas Obstructive apnea Central apnea Hypopnea Tachypnea Bradypnea Apnea index Also several correlations between EEG, REM sleep, apneas, quiet sleep, non-quiet sleep and de-saturations. 1.2 APNEA AND ITS TYPES Apnea is the cessation of breathing during sleep which may precede the arrest of the heart and circulation in several clinical situations such as head injury, drug overdose, anesthetic complications and obstructive respiratory diseases. Apnea may also occur in premature babies during the first weeks of life because of their immature nervous system. If apnea persists for a prolonged period, brain function can be severely damaged. Therefore, patients suffering from apnea require close and constant observation of their respiratory activity. Apnea monitors are particularly useful for monitoring the respiratory activity of premature infants. There are three types of sleep apnea. They are Obstructive apnea Central sleep apnea Mixed or complex sleep apnea 1.2.1 Obstructive Sleep Apnea Individuals with obesity due to low muscle tone and soft tissue around the airway give rise to a narrowed airway ,so they are at high risk of obstructive sleep apnea. The elderly people are more likely to suffer from OSA than young people because of their food habits, smoking and alcoholic life style. Men are more typical sleep apnea sufferers when compared to women and children.The risk of OSA rises with increasing body weight, age, high cholesterol, sinus problems, and in addition, patients with diabetes have up to three times the risk of having OSA compared to others. Loudsnoring, restless sleep, and sleepiness during the daytime are some of the common symptoms of OSA. Diagnostic tests include homeoximetryorpolysomnographyin a sleep clinic. Treatment includes CPAP apparatus that gives continuous positive airway pressure in order to expand their narrowed nasal pathway 1.2.2 Central Sleep Apnea When the brains respiratory control centers are imbalanced during sleep, it results in pure central sleep apnea ,also called as Cheyne-Stokes respiration. In this type of apnea the brain pauses to trigger the respiratory activity for about 30 seconds and triggers when it realizes that the patient suffocates for oxygen. The sleeper do not breathe for a certain period, during which there are no chest movements and no effort by the patient. Brain does not react immediately with a neurological feedback to make the respiratory rate even. There is a swing between apnea and hyperpnea in order to compensate the need for oxygen. After an apnea episode the hypoxia condition is reduced by breathing faster and absorbing more oxygen. Central sleep apnea may be due to hypertension, excess stress,and neuronal damage.In most of the cases CSA is treated with medications while some need surgery. Fig.1.3 shows Central Sleep Apnea. 1.2.3 Mixed Sleep Apnea Mixed sleep apnea is a combination of obstructive and central sleep apnea . It is also called as complex sleep apnea.When obstructive sleep apnea syndrome is severe and longstanding, some episodes of central apnea develop during the course of sleep. Though the exact mechanism of the loss of central respiratory drive during sleep in OSA is unknown it is most commonly related to acid-base and CO2feedback malfunctions originating fromheart failure. Complex sleep apnea has been described by researchers as a different dimension of sleep apnea. Patients with complex sleep apnea when treated with positive airway pressure for OSA was observed to exhibit persistent central sleep apnea. In sleep-disordered breathing there is a collection of diseases and symptoms relating to body mass, cardiovascular, respiratory, and occasionally, neurological dysfunction that have a synergistic effect. 1.2.4 Hypopnea Hypopnea refers to a transient reduction of airflow (often while asleep) that lasts for at least 10 seconds, shallow breathing, or an abnormally low respiratory rate. Breathing that is shallower or slower than normal. Hypopnea is distinct from apnea in which there is no breathing. Hypopnea comes from the Greek roots hypo- (meaning low, under, beneath, down, below normal) and pnoe (meaning breathing). Hypopnea is less severe than apnea (which is a more complete loss of airflow). It may likewise result in a decreased amount of air movement into the lungs and can cause oxygen levels in the blood to drop. It more commonly is due to partial obstruction of the upper airway 1.2.5 Tachypnea Tachypnea means elevated respiratory rate. In some situations, this might be usual, for example when climbing a flight of stairs. In disease it is indicative of problems with oxygenation. It occurs when the patient is breathing really hard to compensate for the higher than usual PCO2. When the patient is tachypneic it is important to sit him up in bed. In tachypnea the tidal volume is decreased, the minute volume may be the same because the respiratory rate is increased. Decreased tidal volume will have bad consequences for the patient because a lot of energy is being spent on moving dead air space which does not help oxygenate the interior of lungs where gas exchange takes place. 1.2.6 Bradypnea This is a slow respiratory rate which is seen in the post anesthetic or sedated patient. Bradypnea is also seen in patients who have taken overdoses of barbiturates and/or hypnotics. Bradypnea with a respiratory rate of more than ten breaths may correct itself as the patient recovers from the anaesthetic gases. Sometimes, in bradypnea, the patient compensates by increasing the tidal volume thereby the blood gases and oxygen saturation remain stable.Fig 1.6 shows bradypnea with respiratory rate 8b/min. 1.3 IMPEDANCE PNEUMOGRAPHY Impedance pneumography is another practical method to monitor the breathing of the patient. The technique also enables the simultaneous monitoring of the heart rate and respiration. This has certain inherent disadvantages. One is that the placement of the electrodes is very critical and other is cardiovascular artifact. This results from the detection of movement between the electrodes because of the cardiovascular system, rather than due to respiration. Apnea monitors need to be designed to reject this artifact. The principle of impedance pneumography is to pass a current through the chest between two electrodes, and from the resultant voltage to determine the changes in chest impedance which occur during respiration. It has been proposed that the impedance change occurring in respiration is directly proportional to the change in volume of air contained in the thorax, and therefore reflects tidal volume. The technique works by applying a current of approximately 10 microamperes to 1milliamperes with a frequency of 30-100 kHz to the thorax. This frequency is high enough to avoid stimulation of tissues, electrode polarization and excessively high skin impedance. The electrodes are always maintained with negligible potential difference which makes it possible to measure the impedance of a central core of thoracic tissue.Thus these impedance changes are obtained as thoracic changes that gives details about respiration.Fig 1.7 shows the block diagram Of impedance pneumography technique. 1.4 LABVIEW AND ITS APPLICATIONS LabVIEW Laboratory Virtual Instrumentation Engineering Workbench.LabVIEW is a graphical programming environment used by millions of engineers and scientists to develop sophisticated measurement, test, and control systems using intuitive graphical icons and wires that resemble a flowchart. Biomedical Application: Multisim Simulation with anECGAmplifier Noninvasive Blood Pressure (NIBP) Analyzer Analog ECGGenerator Heart Rate Variability (HRV) Analyzer ECG Feature Extractor Online Biosignal Noise Reduction Data Logger Biosignal Logger OBJECTIVES To collect the respiratory database To study the apnea characteristics To detect and classify apnea To achieve maximum accuracy To design a respiratory signal simulation system CHAPTER 2 LITERATURE SURVEY 2.1 RESPIRATION DATA ACQUISITION, CONVERSION AND DISPLAY SYSTEM 2.1.1 Methodology Respiration data is acquired and converted into a series of pulses, the frequency of which is related to the respiration rate of the data measured . The output pulses switch a timing device on and â€Å"off †, and the average time of a respiration cycle is then converted and displayed as respiration rate. The timing device includes a means for delaying a first output pulses before beginning the sampling period and registering a count of clock pulses for a specified number which represents the time period of a second specified number of the output pulses occurring subsequently to the first specified number of output pulses. 2.1.2 Conclusion This invention relates to an acquisition unit for acquiring data relating to one or more physiological variables from a patient. Displaying the data digitally and, upon operator approval, recording the data in an internal memory. Further, the invention relates to a data storage system responsive to data stored in an acquisition unit for a display presentation. 2.2 METHOD AND APPARATUS FOR DETERMINING A RESPIRATIONPARAMETER IN A MEDICAL DEVICE Shrivastav, Maneesh, Cho, Yong K., Bennett, Tommy D., Erickson, Mark K., Greenhut, Saul E., Kleckner, Karen J., Sperling, Charles P., Corey, Robert A. 2.2.1 Methodology A pressure sensor senses pressure signals, and a signal processor, coupled to the pressure sensor, receives the sensed pressure signaland generates corresponding sample points. A microprocessor continuously adjusts a breath detection threshold in response to the generated sample points to generate a current adjusted breath detection threshold. Then it compares a current generated sample point to the current adjusted breath detection threshold, suspends the continuous adjusting of the breath detection threshold. Then the microcontroller sets the breath detection threshold equal to the most current adjusted breath detection threshold generated prior to the suspending, and determines the respirationparameter in response to a comparing of a next generated sample point to the set breath detection threshold. 2.2.2 Conclusion This invention relates to a method of acquisition of respiratory signal using pressure sensor and displays that respiration parameter using a microcontroller. 2.3 METHOD AND APPARATUS FOR MONITORING RESPIRATION Rymut, Russell, Slotty, Eric, Kini, Narendra 2.3.1 Methodology The apparatus includes a piezoelectric film which converts acoustical waves generated by the patients respiration activity into electrical signal output. The piezoelectric film sensor placed in the subject can be used to monitor the respiration of a patient by correlating the sound generated in the patients airway with respiratory activity. Further, the data generated by the sensor may be further analyzed by a patient monitor to diagnose respiratory conditions and display it. 2.3.2 Conclusion This invention relates to a method and apparatus for monitoring and quantitatively measuring the respiration of a patient , particularly, using a flexible piezoelectric film sensor. 2.4 APNEA MONITOR Guixian Lu 2.4.1 Methodology 1. A conductive rubber string is used to measure the chest volume changes. It is not suitable for OSA. In that case a differential gas flow sensor is used. The output of the sensors is amplified and then fed to a re-shaper. 3.The re-shaper re-shapes the signal and generates pulses to trigger the counter. 4.The counter triggers the alarm circuit if the count exceeds a predetermined threshold. 2.4.2 Conclusion For adults one rubber string is enough. But for infants, the frequency of the body movement is measured. So an additional rubber string with motion detector is needed. The gas flow sensor is reliable and sensitive. A buzzer is used to give alarm. 2.5 DESIGN AND IMPLEMENTATION OF A PROGRAMMABLE APNEA MONITORING SYSTEM Mustafa ÇavuÅŸoÄŸlu, Osman EroÄŸul , Ziya Telatar 2.5.1 Methodology Respiratory signal is perceived by a thermal sensor. The signal is amplified and then fed to the microcontroller. The output of microcontroller is transferred to the computer and the relation between ECG and the signal is evaluated. An alarm system is also provided to indicate apnea 2.5.2 Conclusion The system is capable of detecting apnea, warns during the apnea and transfers the respiration signals to the computer. Finally,categorization of the apnea intervals is done to generate a real-time histogram of their frequency and duration which makes possible to investigate the relations between the EEG, ECG or other physiological signals and the respiratory patterns. 2.6 APNEA ALARM SYSTEMS 2.6.1 Methodology A crib or bed with piezo electric or strain gauge transducer attached to each leg is used to acquire the movement of infants. Whenever the infant is breathing there is a variation in the force distibution in the foam mat, so the vertical force applied on the frame of the crib also varies,which is captured by the sensors attached to the leg of the crib. These sensors convert the force into an electrical output signal and gives it to a summing amplifier to provide a summed output signal from all four legs. The summed output is given to a microcontroller where it is compared with the patients physical parameters to give an alarm if there is apnea detected using a buzzer or flashing light. 2.6.2 Conclusion This apparatus helps to detect apnea in infants who can be monitored even at home instead of hospitals.This alarm system is more comfortable to babies as it does not attach any sensor to infant s body.Mainly used to detect death due to apnea (‘crib death or ‘cot death ) very common in premature infants. 2.7 APNEA MONITOR DATA SYSTEM 2.7.1 Methodology An apnea monitoring system along with a portable data storage cartridge is presented. Respiration is monitored through the electrodes located on the thoracic cavity of the patient. Detected events are compared with respiration rates and when it is exceeded the signal is transmitted to audio and visual alarms indicating apnea. In addition to that a poratable data storage cartridge is provided which has enough memory to store all monitored events and waveforms that can be transferred to computer. 2.7.2 Conclusion This invention not only helps to monitor also contains a portable cartridge,that can be easily carried or mailed,which makes it time efficient and cost efficient method to store data.Another advantage is that the cartridge is replaceable,which provides an unlimited amount of memory space that helps in transfer of data. 2.8 A MODEL ANALYSIS OF ARTERIAL OXYGEN DESATURATION DURING APNEA IN PRETERM INFANTS Scott A. Sands, Bradley A. Edwards, Vanessa J. Kelly, Malcolm R. Davidson, Malcolm H. Wilkinson, Philip J. Berge 2.8.1 Methodology Independent influence of clinically relevant cardiorespiratory fators on the desaturation of arterial oxygen during apnea is determined using a two-compartmental lung-body mathematical model which incorporated realistic oxygen stores and gas exchange dynamic Analytic solutions were derived for arterial oxygen desaturation to quantify the importance of cardiorespiratory factors on arterial oxygen desaturation such as cardiac output, lung volume, metabolic oxygen consumption, pre-apneic ventilation, blood oxygen affinity, hemoglobin content and blood volume The model analysis reveals that lung volume, hemoglobin content, cardiac output, pre-apneic ventilation exerts a unique effect on arterial oxygen desaturation throughout the time-course of desaturation and metabolic oxygen consumption is uniformly influential throughout the process. Infants with elvated metabolic needs and low lung volume and those with anemia, cardiac dysfunction or hypovolemia which are common in prematurity are at heightened risk of rapid and profound arterial desaturation during apnea. 2.8.2 Conclusion A mathematical framework for quantifying the relative importance of key cardiorespiratory factors on the rate of arterial oxygen desaturation during apnea with particular relevance to preterm infants is provided. Each of the factors examined has a signature influence on the trajectory of desaturation, providing quantitativeinsight into the causes of rapidlydeveloping hypoxemia during apnea have been demonstrated. 2.9 OBSTRUCTIVE SLEEP APNEA AS A RISK FACTOR FOR STROKE AND DEATH H. Klar Yaggi, M.D., M.P.H., John Concato, M.D., M.P.H., Walter N. Kernan, M.D., Judith H. Lichtman, Ph.D., M.P.H., Lawrence M. Brass, M.D., and Vahid Mohsenin, M.D. 2.9.1 Methodology 1.In this study patients underwent polysomnography and subsequent events like stroke and death are verified. 2.The diagnosis was based on apnea-hypopnea index of the patients.Patients with apnea-hypopnea index of less than 5 served as a comparison group. 3.Proportional hazards analysis was used to determine the independent effect of OSA syndrome on the outcome of stroke or death from any cause. 4.The mean apnea-hypopnea index for the patient with syndrome is 35 while the same for patients in the comparison group is 2. 5.After adjustment for age,sex, diabetes mellitus, smoking status, alcohol consumption status, body-mass index, hypertension, the OSA syndrome retained a statistically significant association with stroke or death. 2.9.2 Conclusion The obstructive sleep apnea syndrome significantly and severely increases the chance for stroke or death from any cause. The increase for the risk of stroke or death due to OSA syndrome is independent of the other risk factors,including hypertension. 2.10 AN ECONOMIC ANALYSIS OF CONTINUOUS POSITIVE AIRWAY PRESSURE FOR THE TREATMENT OF OBSTRUCTIVE SLEEP APNEA-HYPOPNEA SYNDROME Helen L. A. Weatherly, Susan C. Griffin, Catriona Mc Daid, Kate H. Durà ©e, Robert J. O. Davies, John R. Stradling, Marie E. Westwood and Mark J. Sculpher. 2.10.1 Methodology This study reports on the cost-effectiveness of the continuous airway-pressure(CPAP) compared with the dental devices and lifestyle advice to the patient. The Markov model compared the interventions over the patients life expectancy. The primary measure for cost-effectiveness was the incremental cost per quality adjusted life-year(QALY) gained for every patient. On further analysis, CPAP was associated with higher costs and QALYs compared with dental devices and lifestyle advice. The result of analysis was that the probability that CPAP is more cost-effective than dental devices or lifestyle advice at a threshold value of  £20,000 per QALY was 0.78 for men and 0.80 for women. 2.10.2 Conclusion This model suggests that CPAP is cost-effective compared with dental devices and also the lifestyle advice for adults with moderate or severe symptomatic Obstructive Sleep Apnea -Hypopnea Syndrome are at the cost-effectiveness thresholds used by NICE. This finding is reflected in the NICE guidance. CHAPTER 3 METHODOLOGY 3.1 EXISTING METHODS Several contactless methods are available for monitoring the respiration of infants. The most successful apnea monitors to-date been mattress monitors. These instruments rely for their operation on the fact that the process of breathing redistributes an infants weight and this is detected by some form of a pressure sensitive pad or mattress on which infant is nursed. The mattress, in its simplest form, is a multi-compartment air bed, and in this case the weight redistribution forces air to flow from one compartment to another. The air flow is detected by the cooling effect it produces on a heated thermistor bead. Though the technique is simple, the main disadvantage with the air mattress is the short-term sensitivity variation and the double peaking effect when inspiration or expiration produces separate cooling of the thermistor. Alternatively, a capacitance type pressure sensor in the form of a thin square pad is usually placed under or slightly above the infants head. Respiratory movements produce regular pressure changes on the pad and these alter the capacitance between the electrode plates incorporated in the pad. The capacitance change is measured by applying a 200 kHz signal across the electrodes and by detecting the current flow with a phase-sensitive amplifier. The disadvantage of this method is that the system is much too sensitive to people moving nearby and thus an electrically screened incubator is essential for the infant. 3.1.1 METHOD ADOPTED This project is based on impedance pneumography method. Impedance pneumography is one of the practical methods to monitor the breathing of the patient. The technique also enables the simultaneous monitoring of the heart rate and respiration. This has certain inherent disadvantages. One is that the placement of the electrodes is very critical and other is cardiovascular artifact. This results from the detection of movement between the electrodes because of the cardiovascular system, rather than due to respiration. Apnea monitors need to be designed to reject this artifact. So in this project the respiratory signal is considered to be acquired by using respiratory sensor. As there is no availability of sensor, respiratory signal is simulated using our own designed impedance pneumography technique based circuit. Then this signal is given to microcontroller where apnea is detected and it then triggers an alarm. The classification of apnea is also done using LabVIEW. In future respiratory sensor will be designed and the respiratory signal will be acquired. Then this signal can be given to the microcontroller directly. 3.2 RESPIRATORY SIGNAL SIMULATION The respiratory signal simulation circuit consists of an excitation source and a constant current source circuit which gives a high frequency, low voltage and constant current signal. This constant current will be applied to the thorax of the subject. But due to the ethical issues the current is applied on the resistance circuit which acts as the thorax impedance. This circuit in turn gives a voltage signal. This voltage signal will be amplified by an instrumentation amplifier. The amplified signal will be fed to the LabVIEW for classification of normal and apnea signal and also types of apnea. Figure 3.2.1 shows the block diagram to simulate respiratory signal and the hardware design of the circuit 3.2.1 EXCITATION SOURCE The wien bridge oscillator which produces 50kHz and 8 V peak to peak signal is used as the excitation signal. The operational amplifier used in the circuit is LF351. The Voltage gain of the amplifier must be at least 3. The input resistance of the amplifier must be high compared toRso that theRCnetwork is not overloaded and alter the required conditions.The output resistance of the amplifier must be low so that the effect of external loading is minimized. Some method of stabilizing the amplitude of the oscillations must be provided because if the voltage gain of the amplifier is too small the desired oscillation will decay and if it is too large the waveform becomes distorted 3.2.2 CONSTANT CURRENT SOURCE The constant source circuit is used to generate a 4mA constant current to be applied on the resistance circuit. CL100 and CK100 transistors are used in this circuit and these are npn and pnp paired transistors. The base emitter on voltage of these transistors is 0.9V. The collector current can be found by using the formula, Ic= (Vcc-Vbe)/Rc Where Vcc-Supply voltage Rc-Collector Resistance Vbe-Base emitter on voltage 3.2.3 PHANTOM MODEL The model consists of four resistors of 500 ohms which mimics the thoracic resistance. 3.3 DATA COLLECTION To know about characteristics of normal respiration and apnea their corresponding signals were essential. So 40 respiration data sets with 100 sample values in each data set were collected from PHYSIONET -PHYSIOBANK ATM. Among these 20 were normal data sets obtained from SLEEP HEART HEALTH STUDY POLYSOMNOGRAPHY DATABASE (SHHPSGDB) while the other 20 were apnea data sets obtained from UCD SLEEP APNEA DATABASE (UCDDB). In Apnea data sets 10 belonged to Central Sleep Apnea and remaining 10 to Obstructive Sleep Apnea. Each Data set contained 100 samples whose units are volts(V).They were recorded for 100seconds.So on plotting each data we get time in X-axis and volts in Y axis. 3.4 CLASSIFICATION OF APNEA USING RESPIRATION RATE Input data which contains 60 samples each. Normalizing of the signal by squaring the signal. Extraction of maximum peak for every 5 samples.Display of respiratory cycles. If the peak value is greater than 6V it will be counted as normal respiratory cycle. If the count is between 10 and 20 the signal will be having normal respiratory rate. If the count is less than 10 the signal will be classified as bradypnea. If the count is greater than 20 the signal will be classified as tachypnea As the parameter of respiratory rate alone is not enough for classifying the types of apnea the statistical parameters are calculated and then signals are classified using LabVIEW. FLOWCHART 3.5 CLASSIFICATION OF APNEA USING STATISTICAL PARAMETERS The signal data was imported from a spread sheet into labview using READ FROM SPREADSHEET block in labview. Then signal was plotted as a graph using WAVEFORM CHART block. The data cannot be manipulated directly so the transpose of the data is taken to find the statistical parameters using TRANSPOSE ARRAY block. Now using the STATISTICS block the signals various parameters like arithmetic mean, median, mode, maximum peak, minimum peak, range, standard deviation variance, and rms value are found and recorded. Considering the range and mean of the signal it can be classified as its respective type. Give the upper and (or) lower limit for range and mean. Now using AND operator the signal is classified when its condition are satisfied. When the signal s range is greater than 7 and its mean is less than 0.1 it is normal. When the signal s range is lesser than 6 and its mean is greater than 0.21 it is abnormal. When the signal s range lies below 3.0 it is obstructive. When the signal s rang e lies between 3.1 and 6.99 it is central. FLOWCHART CHAPTER 4 4.1 RESULTS AND DISCUSSION 4.1.1 Hardware Results Output from the excitation source (wein bridge oscillator) was checked in MULTISIM and then implemented using hardware. On applying the constant current to a resistance network that imitates human thoracic impedance , the current varied to a greater extent because of loading effect. The same problem will occur even when the patient is connected to the high frequency, low voltage, constant current module. Also, due to ethical issues the constant current generated cannot be given to the patient directly. So monitoring of real time data could not be done using the hardware design. Hence ,the idea of respiration signal simulation was dropped and offline data were collected from respiration databases for further classification. 4.1.2 Normal and Apnea Data To know about characteristics of normal respiration and apnea their corresponding signals were essential. So 40 respiration data sets with 100 sample values in each data set were collected from PHYSIONET -PHYSIOBANK ATM. Among these 20 were normal data sets obtained from SLEEP HEART HEALTH STUDY POLYSOMNOGRAPHY DATABASE (SHHPSGDB) while the other 20 were apnea data sets obtained from UCD SLEEP APNEA DATABASE(UCDDB).The Resulting plot for each type of respiration signal is plotted below. The following figure shows the normal respiration data plotted for 100 samples with time in x-axis and amplitude in y-axis with a maximum peak to peak voltage of 8V and 24 respiration cycles for 100seconds. The following figure 4.4 shows Ce

Artist Pain Exposed in Kafkas A Hunger Artist Essay -- Hunger Artist

Artist Pain Exposed in Kafka's A Hunger Artist      Ã‚  Ã‚   In "A Hunger Artist", Kafka comments on the life of the modern artist through the life of a hunger artist. Kafka comments that the modern artist is always dissatisfied with his or her art. The modern artist also is trapped in a harsh and capricious world, in which the artist struggles to maintain his or her audience by pushing the extreme, but are cheated because they do not receive his or her recognition. Finally, in "A Hunger Artist" Kafka refers to the modern artist's struggle between the need for fame and the need for isolation. As a modern artist, Kafka has experienced the qualities that characterize the modern artist and his experiences have greatly influenced his work, particularly "A Hunger Artist".    The modern artist, as seen with the hunger artist, will always have dissatisfaction with his or her art. The hunger artist was dissatisfied with his work because he was dissatisfied with himself. He was dissatisfied because fasting was easy for him. Although he reveled to the world his secret, the world did not understand him and some even had the "imprudence" to call him a cheat. The hunger artist was also dissatisfied because he wanted to fast for more than forty days, but the impresario refused. Critic Frederick Karl remarks that the hunger artist could only find satisfaction when he achieves purification the closer he comes to the fine line when life and death touch.i[i] Kafka, a modern artist, was dissatisfied with his works. He attempted to achieve purification and perfection through a strict diet and lifestyle, but he failed to make his writings perfect and demanded that his works be burned after he died.ii[ii]      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to Kafka,... ...position in society. The modern artist is an outsider, or rather, a joke that "happened to be in fashion". The artist is doomed to rejection and isolation by a harsh and capricious world.    End Notes i Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991. ii Updike, John. Foreword to Franz Kafka: The Complete Stories. New York: Schoken Books, 1971. iii Winkler, R.O.C.. Twentieth Century Literary Criticism Vol. 2. New York: Gale Research, 1981 iv Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991. v Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International   Publishing Corporation, 1991. vi Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991. Artist Pain Exposed in Kafka's A Hunger Artist Essay -- Hunger Artist Artist Pain Exposed in Kafka's A Hunger Artist      Ã‚  Ã‚   In "A Hunger Artist", Kafka comments on the life of the modern artist through the life of a hunger artist. Kafka comments that the modern artist is always dissatisfied with his or her art. The modern artist also is trapped in a harsh and capricious world, in which the artist struggles to maintain his or her audience by pushing the extreme, but are cheated because they do not receive his or her recognition. Finally, in "A Hunger Artist" Kafka refers to the modern artist's struggle between the need for fame and the need for isolation. As a modern artist, Kafka has experienced the qualities that characterize the modern artist and his experiences have greatly influenced his work, particularly "A Hunger Artist".    The modern artist, as seen with the hunger artist, will always have dissatisfaction with his or her art. The hunger artist was dissatisfied with his work because he was dissatisfied with himself. He was dissatisfied because fasting was easy for him. Although he reveled to the world his secret, the world did not understand him and some even had the "imprudence" to call him a cheat. The hunger artist was also dissatisfied because he wanted to fast for more than forty days, but the impresario refused. Critic Frederick Karl remarks that the hunger artist could only find satisfaction when he achieves purification the closer he comes to the fine line when life and death touch.i[i] Kafka, a modern artist, was dissatisfied with his works. He attempted to achieve purification and perfection through a strict diet and lifestyle, but he failed to make his writings perfect and demanded that his works be burned after he died.ii[ii]      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to Kafka,... ...position in society. The modern artist is an outsider, or rather, a joke that "happened to be in fashion". The artist is doomed to rejection and isolation by a harsh and capricious world.    End Notes i Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991. ii Updike, John. Foreword to Franz Kafka: The Complete Stories. New York: Schoken Books, 1971. iii Winkler, R.O.C.. Twentieth Century Literary Criticism Vol. 2. New York: Gale Research, 1981 iv Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991. v Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International   Publishing Corporation, 1991. vi Karl, Frederick. Franz Kafka: Representative Man. New York: Fromm International Publishing Corporation, 1991.

Differences Between Men and Women Essay -- Compare Contrast Gender Ess

Anytime anyone is about to have a baby the first question is "Is it a boy or a girl?" People ask this question because there is a difference between the two genders. Several are curious to know whether the baby will turn out to be a sweet young lady or a strong young man. Even as children, the distinctions are obvious and stand apart. A young girl may ask a boy "What's that?" A young boy may ask a girl "Where's yours?" This is their first step towards self discovery. Everyone knows there is a difference but no one ever stops to see how many there truly are. There are numerous reasons why someone has become the gender they are, which is why the two appear different. Various people have been in the fight for equality over the years, they argue that even though we are all so different we can all be treated in the same way. In spite of the need for equality among men and women, there are still many differences, such as, body image, mate selection, sexuality, and ste reotypes. In selecting a mate, women look at different attractions than a man would. According to Rachel Herz, women are greatly attracted to the way a man smells and is typically one of the first things a woman looks for when selecting a mate. As a first impression, women want to be put into a daze or mesmerized by the individual they have come into contact with. Gender is not the only factor that a woman looks for when selecting a mate. Many women go deeper and search for things, such as, race, ethnicity, age, and good providers (Our Bodies 186). These affect many women by the importance they bring to a relationship. Typically women are looking for someone that they can spend their lives with, therefore they look for the qualit... ...each gender; it all depends on how those viewpoints are used that determine the kind of person that is developed. Works Cited Eagly, Alice H. Social Role Theory of Sex Differences and Similarities. San Diego, California: London, 2001. Herz, Rachel. "Sex Differences in Response to Physical and Social Factors Involved in Human Mate Selection: The Importance of Smell for Women." Evolution and Human Behavior 23 (2002): 359-64. <http://ucolk2.olk.uc.edu/search/i10905138/i1090+5138/1,1,2,B/frameset&FF=i1090+ 5138&1,,2>. Our Bodies, Ourselves for the New Century: A Book by and for Women. New York: Simon and Shuster, 1998. Sherman, Julia A. Ph.D. On the Psychology of Women: A Survey of Empirical Studies. Springfield, Illinois: Thomas, 1971. Williams, Juanita H. Psychology of Women: Behavior in a Biosocial Context. New York: W.W. Norton & Company, 1974.

Difference in Us Gaap and International Accounting

IS IFRS a better Accounting Standard than US GAAP for achieving good financial reports? This research paper delivers an analysis of determining whether the International Financial Reporting Standards, hereafter known as IFRS, is a better reporting standard than the US Generally Accepted Accounting Principle (GAAP). Financial Statements have to provide high quality financial reporting information with regards to economic entities, primarily financial in nature, which are useful for economic decision making (FASB, 1999; IASB, 2008).International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have been extremely involved in making IFRS the international Accounting Standard. The Securities and Exchange Commission (SEC) has been working on evaluating the implications of incorporating IFRS into the US financial reporting system, currently known as US GAAP. More than one hundred countries have moved to IFRS reporting, or have decided to require the use of these standards in the near future. (SEC,[2007]).Financial reports are a combination of four different key statements. They are balance sheets, income statements, cash flow statements and the statements of shareholders equity. Currently, the FASB is the highest authority in establishing generally accepted accounting for public and private companies in the United States. Financial reports are a necessary tool used by current and prospective investors to see how a company function and stands financially. It is also used to analyze and assess a company’s potential areas of growth as well as its areas of weakness.US GAAP has many guidelines and rules to follow whereas IFRS is more based on basic principle. Comparing the US Generally Accepted Accounting Principle (GAAP) and IFRS might help to understand which standards will better serve the Goal of achieving good financial reports. Both IFRS and US GAAP have many rules in common and are significantly similar due to the conjunction efforts of both officials over the years. Despite this, numerous differences between US GAAP and IFRS also exist. The big four audit firms have been instrumental in developing a difference between the standards.The followings are the comparisons of rules between IFRS and US GAAP to remotely see the difference between two accounting standards in three different areas. The areas are A) Revenue Recognition, B) Business Combination and C) Inventories. A) Revenue Recognition: US GAAP revenue recognition guidance is extensive and includes a significant number of standards issued by the Financial Accounting Standard Board (FASB) and the US Securities and Exchange Commission. The guidance tends to be highly detailed and is often industry-specific.One of the most common general revenue recognition issues has to do with the determination of when transaction with multiple deliverables should be separated into components and how the revenue gets allocated to the different components. Under US GAAP, detailed separation and allocation criteria is focused whereas IFRS focus on the economic substance of the transactions (Ernst & Young, 2011). Revenues are likely to increase with less detailed guidance under IFRS. B) Inventory Valuation: The US GAAP permits last in first out (LIFO), first in first out (FIFO), and weighted average cost.The inventories carried are recorded at the lower of the cost or market price. According to IFRS, first in first out and weighted average cost are only permitted. Companies that use last in first out must revalue inventory, which could result in tax liabilities due to the IRS’s last in first out conformity rule. C) Business combination: Business combination refers to the takeover of one enterprise by another. Business combinations are one of the important business activities carried out in current capital market (Bohusova, 2009). More than 13000 M&A transactions were carried out worldwide in 2006 (IASB, 2006).Although US GAAP has largely converged with IFRS in this area, certain important differences have remained. The business combination standards under US GAAP and IFRS have two major differences: (1) Full goodwill and (2) the requirements regarding recognition of contingent assets and contingent liabilities. Different requirements for impairment testing and accounting for deferred taxes are among the most significant. The Business combination project has contributed to Mergers and Acquisition recording harmonization and to comparability of financial statement in the area of business combination (Svoboda, 2009).Importance of Good Financial Reporting: Financial reporting and disclosure quality are very important because it is linked with various economic consequences such as market liquidity, firms’ cost of capital, and corporate decision making (Daske, 2006). It is relatively impossible to compute all of the economic consequences that may have cause due to corporate decision. Additionally, all the effects a re not properly understood nor will there be supportive evidence. Investors depend upon the financial reports provided by the companies for investment opportunities.Financial reports provided by the companies are the only evidence of the effectiveness of reporting quality. Less informed investors are worried about the better informed investors. This causes less informed investors to lower the price of the security to protect against the losses from trading with better informed financiers. The unwillingness of the less informed investors reduces the liquidity of the securities market. Corporate disclosure can alleviate the problem and increase market liquidity by leveling information among investors (Verracchia, 2001).Good reporting and disclosure can affect the cost of capital. Better disclosure can improve risk sharing in the economy, either by making investors aware of certain securities or by making them more willing to hold them, which again reduces the cost of capital (Diamond and Verrecchia, 1991). It is also very likely that better reporting improves corporate decision making. For instance the efficiency of firm’s investment decision would improve. There have been a number of studies conducted suggesting that better reporting leads to higher investment efficiency.However, the evidence on the effects of reporting quality on corporate decisions is still in its early stages (Biddle et al, 2008). The disclosure of one firm can be very useful to other firms for decision-making purpose but it can also help reduce agency problems in other firms. The disclosure of operating performance and governance engagements provides useful standards that help outside investors to evaluate other firm’s managerial efficiency or potential agency conflicts and doing so lowers the cost of monitoring. Another very important element of corporate reporting is its comparability among firms.Corporate reporting can be precisely useful to the investors and other stakehol ders if they are using similar accounting standards. More comparable reporting makes it easier to differentiate between less and more profitable firms, which in turn reduces information asymmetries among investors and provides lower risk to the investors. These improvement resulting from greater comparability can also increase market liquidity and reduce firms cost of capital (Daske, 2006). Better comparability can also have positive effects on corporate decision making.More comparable reports allow firms to make better informed investment choices due to a better understanding of competing firms, both within a country and across countries. Growing numbers of firms with comparable financial reports increases the number of two ways communication linkages in the â€Å"Financial reporting† network. This enhances the value of the overall network to both the investors and firms (Meeks and Swann, 2008). Although there are many benefits of more comparable reporting and disclosure, th ere are also costs to improving corporate reporting.The reporting and disclosure costs include the preparation and certification. Regulators should carefully weigh the convergence of costs and benefits to firms, investors, and other parties in the economy. The benefit of high quality and more comparable reporting may also vary significantly across industries and markets. Impact of IFRS in Foreign Countries: Financial reporting quality is affected by many factors other than just the accounting principle adopted. These include legal and political systems, reporting incentives and other market incentives. Ball, Robin, & Wu, 2003). The quality of financial reporting also depends on the relevance and reliability of the financial and non-financial information recognized and disclosed (Ferrari, Momente, and Reggiani, 2011). Empirical research conducted by Ferrari, Momente and Reggiani studied the earning quality in relation between the German companies practicing IFRS and German companies practicing German accounting standards (HGB). This research has been conducted based on German companies, excluding financials and utilities listed on the Frankfurt stock exchange.German is the only large country in Europe with a strong set of local GAAP where a substantial quantity of firms applied IFRS on a voluntary basis before 2005. Out of 746 German companies 368 were following IRFS and 378 companies were following HGB (SEE APPENDEX 1). The mathematical finding articulates that the analyses supports the idea that the IFRS adopter are generally characterized by a level of earnings management lower than or equal to the HGB adopters. Another study conducted by Daske, Hall, Leuz and Verdi looked for evidence on economic consequences after mandatory IFRS Reporting.The analyses were based on market liquidity and cost of capital in 26 different countries. Their research provides us with the synopsis on the capital market effects after introducing the IFRS in 26 countries around the w orld. The study analyzes the effects in stock market liquidity, cost of equity capital, and equity valuations. The results propose that the mandatory adopters experience statistically significant increases in market liquidity after IFRS reporting becomes compulsory. These research and results indicate that results have mixed results on quality changes after the adaption of IFRS in different countries.Whether IFRS can work properly in markets that are disciplined mainly by regulators rather than the market mechanism can be verified by observing the adoption of IFRS by China (DING & SU, 2008). What’s more, a single set of standards may not be suitable for all settings and thus may not improve reliability due to differences among countries (Soderstrom & Sun, 2007). The adoption of IFRS in the Chinese economy has significantly improved the quality of accounting and reported earnings (Liu el at, 2001).Evidence also reveals that value significance of reported earnings increased whi le earning leveling decreased with the standard change. Empirical evidence showed by Daske et al. ’s (2008) claim that quality improvement from IFRS adoption is expected to be higher for adopters with poorer quality as firms audited by the Big Four before the standard change. This clearly shows that IFRS has been the preferable accounting standards for foreign countries. Is Conversion to IFRS economically advantage? Quality reporting and more comparable reporting and disclosure can create economy-wide benefits.Therefore it is safe to say that it makes economic sense for regulators to access the current reporting environment within a market or country to determine if any changes to the reporting environment could move reporting quality and comparability closer to the peak. My question is, what role the accounting standards play in achieving good quality and comparable reporting practices? How will policymaker achieve these goals? The capital markets and investors appreciate hi gher transparency and high quality reporting.However, the evidence from academic studies suggests a limited role of standards in influencing reporting practices (Daske, 2006). To further support this point, we need to highlight the role of reporting incentives and institutional frameworks in shaping firms’ reporting practices. We can also assume that changing the accounting standards can also lead to undesirable effects depending upon the economy. Studies steered by Ball and Shivakumar (2005) illustrated the importance of firms reporting incentives, rather than accounting standards, as key drivers of observed reporting quality.The studies identify that accounting standards give firms considerable reporting choice because the application of the standards involves considerable judgment since accounting measurements rely on management’s private information and involve an assessment of the future, making them subjective demonstration of management’s evidence set. Fi rms reporting inducements are molded by many factors which includes the capital market forces, the law of the nation and a firm’s compensation on performance to the management.It is relevant for the IFRS debater that the studies show that even the firms with the same accounting standards, reporting practices fluctuate considerably across firms and countries (Ball and Shivakumar, 2005). Studies also shows that even if these standards are strictly enforced and implemented, moving to a single set of accounting standards is not enough to produce comparability of reporting and disclosure practices (Ball and Shivakumar, 2005). This proves that accounting standards are more limited than often thought.They are just one of many factors which help shape actual reporting and disclosure practices. Accounting standards are a very important organized element that affects financial reporting practices in a country. In a good economy, these elements are most likely to help one another becaus e accounting information plays an important role in financial contracting (Ball, 2001). Investors in public equity markets use financial statements to witness their entitlements, make speculations, or use their rights at shareholder meetings.Therefore, it is practical to think that corporate reporting improvements in conjunction with other institutional factors to enable financial transaction and contracting (Ball, 2001). IFRS is favored because of the idea behind its effects on capital market and investors. Another thing to consider is that the adoption of IFRS can also improve financial reporting to outside investors. We can conclude that IFRS leans more toward capital markets which is more relevant to investors. Tightening the accounting standard can reduce the level of earning management and improve reporting quality (Soderstrom, 2007).Hence, IFRS helps to lower the quantity of reporting discretion comparative to many local GAAP. However reducing the level of reporting discretio n can also makes it more difficult for management to track their private information through the financial statements. Using a similar accounting standard across the world likely improves foreigner’s ability to notice earnings management and accounting manipulations. Hence, a shift to IFRS does in fact increase the comparability of a firm’s report, and it can also improve market liquidity. In contrary, Daske et al. 2008) verifies that the capital market effects around the mandatory IFRS reporting are not evenly distributed across countries because countries with weak law enforcement and reporting incentives are most susceptible to remain substantially unaffected by the IFRS mandate. There is evidence of constructive capital market outcome by the IFRS mandate in several countries. However, there is significant variance in the effects across firms and countries. IFRS adoptions in the US economy rests on whether the quality of US firms reporting fluctuate in the capital m arket.Therefore, it is necessary to acknowledge such changes in reporting quality are likely to occur. IFRS is now similarly compared with US GAAP and the remaining differences are minor (Krishnan el at 2012). Both standards have a similar fundamental viewpoint and capital market positioning. In 2002, the two standard setting bodies issued a Memorandum of Understanding (â€Å"Norwalk Agreement†), agreeing to make the two financial reporting standards more compatible and to coordinate their future work program in order to maintain compatibility (FASB (1999).IFRS and US GAAP have converged in many areas bringing both standards closer to each other. The US is one of the largest economies in the world. The institutional framework of the US economy is very unique. US firms typically rely heavily on publicly traded external finance (Juang el at, 2012). Directly or indirectly, a larger portion of US household hold debt and equity securities through mutual funds compare to other coun tries. Retirement savings represents a substantial amount of those securities. Hence, the regulators have a great responsibility to support this financial system.Therefore, the current securities laws and the US GAAP primarily are geared towards supporting public debt and equity markets. The US economy and its capital market are diverse. Reporting outcomes under US GAAP are generally considered to be high quality because of its ability to reflect economic events in a timely manner (Ball et al, 2001). The public enforcement system is supplemented by robust private administration, intimidating lawsuit, and potentially substantial financial consequences for managers, directors, and corporations that engage in reporting crimes.FASB standards and additional SEC filing rules requires a more substantial amount of disclosure than in any other countries (SEC). Hence, a switch to IFRS can bring a dilemma weather to maintain disclosure requirements mandated by the SEC or stick to IFRS limited disclosure (SEC). Cost Analysis of Adopting IFRS-From the preceding discussion, the capital market benefits of IFRS and the effects on U. S reporting practices are likely to be small. However, let’s take a look at the cost consequences of adopting IFRS.In the first year of publishing IFRS reports, companies will have to train their employees in the preparation of IFRS financial statements. Hiring outside specialists and consultants and upgrading the software are other major expenses companies will have to bear. It should be noted that there will be additional revenue for the firms who does the advisory and auditing of those firms. Not surprisingly, many of the accounting firms take very optimistic attitude regarding the potential adoption of IFRS by the US. The cost for US firms would be substantial.According to ICAEW, 2007 per firm estimates ranging from 0. 31% of total sales for firms with sales below $700 million to . 05% of total sales for larger firms. This amounts to an average onetime cost of $430,000 for small firms and $3. 24 million for large firms. Based on these estimates, the US economy as a whole could cost up to $8 billion. The cost might go up if SEC requires firms to provide reports under both standards. Although the one-time conversion costs are likely to be substantial, there is no guarantee for any recurring cost.There might be periodic costs associated with inconsistencies within the US legal and institutional system (ICAEW, 2007). To my understanding issues like this wouldn’t be easily to fixed. One can argue that there are also many reasons to believe that adoption of IFRS could also save money because of a single global reporting system in the long run. The foreign US holdings multinationals often have to fulfill with the domestic reporting standards of their residence which is most likely to be IFRS. If foreign multinationals that use IFRS no longer have to maintain US GAAP reporting then they will save money on the conve rsion.The adoption of IFRS could save money to many US firms indirectly. Effect on Education System due to conversion: The accounting professionals and educators need to be brought up to speed in an adequately time frame in order for smooth conversion to IFRS. As mentioned earlier, China and Germany were able to convert the standard smoothly; the same should be possible in the U. S. The big four accounting firms have been releasing a number of reports that IFRS education is lagging behind. The big four accounting firm have reported that U.S. investors and issuers are not yet appropriately educated with IFRS, and that at present college curriculums, text books and other instructional tools do not adequately train students and other interested parties in IFRS proficiencies (Ernst & Young, 2007b; KPMG, 2008b). Writers Point of View: This research paper has mentioned a few times about the issues related to the compatibility of IFRS with the US institutional framework. The countryâ€℠¢s financial reporting system is a very important determinant of aggregate economic effects.Hence, the financial reporting system is one of the basics of country’s organized framework which is likely to detect the performance of a country’s financial and economic system. A switch to IFRS by US regulators can cause unwanted concerns for the US economy if there are any incompatibilities with other elements of the organizational framework, even when IFRS are thought to be high quality and perform well in other countries. Financial markets are a network where one is reliant upon others’ financial reports. It is difficult to ascertain and quantify the complexity that can caused due to the adoption of IFRS.As countries institutional frameworks play a key role in determining manager’s reporting inducements and the use of discretion, it is significant to know whether the amount of reporting preference in IFRS creates a problem for the US litigation system since i t is moderately exclusive. Because IFRS has less specific standards and guidance, executives have to apply more judgment in interpreting IFRS. IFRS could lead to uncertainty about litigation outcomes which could even induce executives to make conservative accounting decisions.A vital issue is whether a single set of accounting standards is necessary and would benefit firms, investors, and additional stakeholders. Striving for a single set of accounting standards can generate some cost savings and comparability supports, but the adoption of IFRS in the US would also eliminate the existing competition between IFRS and US GAAP. This could also mean the monopoly of IFRS. Monopoly has never been a good sign in the business world for a consumer. As I have mentioned earlier in my paper, US GAAP and IFRS have very small differences.Hence, it makes perfect logic that comparability of US GAAP is likely to increase globally because additional countries plan on adopting IFRS. US investors will be in better position if they are capable of understanding the IFRS due to growing adoption around the globe. Alternatively, FASB could keep up with the work on adapting the favorable principles of IFRS into the US GAAP yet not converting completely into IFRS. U. S investors and executives will have sufficient time to adapt with the change if U. S GAAP is slowly modified to converge with IFRS.This could possibly be the most inexpensive and least disruptive option for the US economy. CONCLUSION: A vital role of accounting standards is to cut back the transactions cost of communicating data among various shareholders, permitting them to make more effective judgments and to undertake transactions within, outside, and among firms. There are pros and cons for adopting IFRS. Comparability could be seen as pros whereas higher initial cost for convergence and monopoly of IFRS could be seen as cons. Since US economy is very complex, the effect of IFRS could not be forecasted in its eternity. It is better for US regulator to slowly convert the favorable principle of IFRS into US GAAP. BIBLIOGRAPHY: Ball, R. , A Robin, and Wu, 2003, Incentives Versus Standards: Properties of Accounting Income in four East Asian Countries, Journal of Accounting and Economics36, 235-270. Ball, R. , 2001, Infrastructure Requirements of an Economically Efficient System of Public Fianncial Reporting and Disclosure, in Brooking- Wharton papers on Financial Services, R. Litan, And T. 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