Hiv And Human Immunodeficiency Virus - 1250 Words

Human immunodeficiency virus, also referred to as HIV, came to the forefront of disease research in the 1980s as the disease began to spread throughout the world, eventually reaching pandemic status. HIV is a viral disease that targets the body’s immune system, and can potentially lead to acquired immunodeficiency syndrome, AIDS. Currently there is no cure for HIV; however, there are treatments available that prolong the lives of the infected individuals and are successful in controlling the disease. Research for HIV is ongoing, and discoveries are still being made about how the disease works and functions once inside the body. In addition to research, advancements in treatment have been made, setting a precedent for more effective†¦show more content†¦HIV, also known as human immunodeficiency virus, is a lentivirus that targets the body’s immune system. Specifically, HIV targets white blood cells which are used by the body to defend against infection. The HIV virus destroys T helper cells and uses them to replicate itself inside of them. Without the proper treatment, HIV will eventually reduce the number of T cells in the body, making it more susceptible to infections and some forms of cancer. If enough T cells are destroyed, the body will be unable to properly defend against infection and disease. HIV is unique in that the disease itself does not kill the infected individual if left untreated, but instead opportunistic infections and diseases take advantage of the weakened immune system. The HIV virus is carried in blood, semen, vaginal fluids, and mucous membranes. It is generally spread through sexual contact, sharing needles, and can be passed on from mother to child during birth. The virus itself does not survive well outside of the body and therefore casual contact with infected fluids does not pose too much of a concern. HIV does not elicit many symptoms early on, but is much more dangerous later. Some early symptoms are nausea, enlarged lymph nodes, diarrhea, weight loss, joint pain and a few other minor symptoms. However, although early symptoms can be quite minor, the major risk of HIV is the weakened immune system which can lead to serious infections, diseases, and cancers. To diagnose HIVShow MoreRelatedHuman Immunodeficiency Virus ( Hiv )1359 Words   |  6 PagesThis paper explores the human immunodeficiency virus (HIV) as well as the simian immunodeficiency virus (SIV). The virus has infected two million adults and children by the year 2005 already. The virus continues to race around the world, and new HIV infections are at 50,000 per year (Martine Peeters, Matthieu Jung, Ahidjo Ayouba) (2013). The final outcome of the HIV infection is Acquired Immune Deficiency Syndrome (AIDS). There are many treatments that have developed to help the large numberRead MoreHiv And Human Immunodeficiency Virus Essay1208 Words   |  5 PagesHIV has been a pandemic that has affected the world relentlessly for ma ny years in a never-ending circle. HIV, or Human Immunodeficiency Virus, is the virus that is spread through certain bodily fluids and can lead to AIDS (Acquired Immunodeficiency Syndrome). HIV attacks the immune system by destroying CD4+ T cells, which leaves the person infected with HIV vulnerable to other infections, diseases, and other complications.1 Once this virus is acquired, the human can never fully rid itself of thisRead MoreHuman Immunodeficiency Virus ( Hiv )884 Words   |  4 Pages(2010), Human Immunodeficiency Virus (HIV) is a virus that affects the human immune system, leading to a chronic, progressive sickness that leaves people susceptible to opportunistic infections. When the body no longer can fight or resist infections, the condition is at this point referred to as AIDS, which means Acquired Immunodeficiency Syndrome. Averagely, it has been found to take more than ten years to develop from initial infection of HIV to AIDS. Though simple in description, HIV and AIDSRead MoreThe Human Immunodeficiency Virus ( Hiv )862 Words   |  4 Pagesshown that the Human Immunodeficiency Virus (HIV) is the cause of AIDS. More than 33.4 million people worldwide are infected with the HIV virus today. HIV stands for Human Immunodeficiency virus. HIV is a virus similar to that of the flu or common cold. The differentiating factor is that with the flu and cold, your body will eventually clear the virus out of your system, but with the HIV virus, the immune system cannot clear it. Getting HIV means you have it for life. The virus immediately beginsRead MoreThe Human Immunodeficiency Virus ( Hiv )948 Words   |  4 PagesThe Uses of Blood by the HIV Virus Blood-borne diseases have contributed greatly to poor health outcomes among individuals and communities. Though blood fulfills various functions to ensure our survival, it can also act as the mechanism through which we become diseased. Understanding the characteristics of such infectious diseases is essential to preventing further cases. In this paper I will discuss how the human immunodeficiency virus (HIV) uses blood to cause illness within the infected individualRead MoreHuman Immunodeficiency Virus ( Hiv )1261 Words   |  6 PagesHuman Immunodeficiency Virus Human immunodeficiency virus (HIV) has become more commonly seen in the world. It is important to show compassion rather than judging that patient based on a virus. The hygienist plays an important role in making the patient feel comfortable and in a judgment free environment. The patient should not feel as if the disease or virus defines the overall character of the patient. Standards precautions are still the same when treating all patients with or without a compromisingRead MoreHiv And Human Immunodeficiency Virus1205 Words   |  5 PagesWhat is HIV? HIV is a fatal disease which stands for â€Å"Human Immunodeficiency Virus† it is a failure to the immune system to protect the body from any infections. This virus causes a condition called acquired immunodeficiency syndrome. When HIV is left untreated it leads to another disease called â€Å"AIDS†. It can occur in any age, race, sex or sexual orientation. The highest risk of contracting HIV is having unprotected sex and sharing needles with others. Another factor are people that have STI’s andRead MoreThe Human Immunodeficiency Virus ( Hiv )980 Words   |  4 Pages The Human Immunodeficiency Virus (HIV) is an immune system disorder that can be contracted through sexual activity as well as other types of contact. (Healthy Living, pg. 79) If left untreated this virus can turn into AIDS (Acquired Immunodeficiency Syndrome). AIDS is the final stage of the Human Immunodeficiency Virus (HIV). (aids.gov) AIDS is an incurable progressive disease that causes gradual destruction of CD4 T cells by the human immunodeficiency virus (HIV). (Diseases, pg. 431) A healthyRead MoreHiv, Or Human Immunodeficiency Virus998 Words   |  4 PagesQuestion 1 HIV, or Human Immunodeficiency Virus, attacks the human immune system and greatly weakens the body’s ability to fight foreign invaders and infection. HIV first demanded notice in the early 1980s in the United States in homosexual men displaying illnesses like Pneumocystis carinii pneumonia and Kaposi’s sarcoma. The disease was soon observed in IV drug users, hemophiliacs, and blood transfusion recipients, but became publicized as a â€Å"gay disease,† nicknamed by the media as GRID, or Gay-RelatedRead MoreHuman Immunodeficiency Virus ( Hiv )1349 Words   |  6 Pages Human Immunodeficiency Virus (HIV) is a retro virus that causes AIDs by infecting the T Helper cells of the body’s immune system. The AIDS virus is the final stages of the HIV virus. HIV is a lentivirus genus, which is a subgroup of the retrovirus that causes the AIDS virus. Even with proper treatment, an infected person has a life expectancy of less than ten years.As the virus weakens t he human immune systems, this effectleaves the patient compromised and at risk to opportunistic infections

Interpersonal Communication And The Workplace - 1116 Words

INTERPERSONAL COMMUNICATION IN THE WORKPLACE Introduction Communication occurs in the day to day life situation Hynes, G. E. (2015). People pass messages from one individual to another through communication. This makes communication to be taken for granted. Communication may not be that easy as it is the assumption of most of the people, but it is important to understand that for communication to be effective proper communication skills need to be applied. Communication is simply defined as the act of passing information from one person to another or from one place to another. Although this might be a simple definition, it can also be complex to understand how communication can be effective. Communication occurs in different forms, it can†¦show more content†¦Delivery method: An appropriate delivery method should be chosen to ensure the method is delivered in an effective manner. Communication methods are so diverse and this calls for an appropriate delivery method to be used. Some of the methods commonly used are instant messages (IM), email, letters, signs, posters, videos, screenshots, telephones, notes, forms, written documents, and more. Message content: Message content should be well detailed so that the receiver can clearly understand it. At instances where the content has some connections with the expectations of the receiver, then the receiver understands it better. Noise: This is also another important component in communication. Anything which distorts effective communication is considered to be noise, thus in any communication to be effective, noise should be so much minimized so that the receiver can understand the information well. Feedback: This is the response obtained after a message has been send to the receiver. This enables the sender to understand whether the message which has been send has been well interpreted. Elements of interpersonal communication in the work place Importance life skills are key to any interpersonal communication to fit well in the business profession. A company has to be very effective in communication so that it may ensure that its team is working towards achieving the goals set by the company. Thus this calls for proper use of the skills necessary for thisShow MoreRelatedInterpersonal Communication And The Workplace946 Words   |  4 PagesInterpersonal communication in the workplace is developed positively or negatively on the individual relationships we have combined with our human behaviors and human actions within each of those relationships. There are many things that can affect interpersonal communications within the workplace, from generational that create technological gaps, to diversity and tolerance it creates, and finally the type of workplace, is it a team environment encouraging inclusiveness within the organization orRead MoreEffective Communication in the Workplace Essay1300 Words   |  6 PagesEffective Co mmunication in the Workplace The workplace is an environment where more and more Americans are spending significant portions of their time. In fact, 25 million workers reported spending at least 49 hours a week at work, (Schabner, 2013). This means that having effective communication in the workplace is becoming increasingly important. Not just to improve business practices, but to improve the quality of both employer AND employee satisfaction. Effective interpersonal communication is theRead MoreDear Sacramento Chinese Community Service Center,. I Have1409 Words   |  6 PagesDear Sacramento Chinese Community Service Center, I have been recently taking an interpersonal communication course and have discovered a great deal of information that I believe can be extremely beneficial to our agency’s communication effectiveness. I invite you all to think back to one of our previous meetings, do you recall any of the following? A lack of eye contact, a lack of enthusiasm, and frustrated looks on faces? How about an overall sense of discontent so much so that people are disengagedRead MoreInterpersonal Relationships At The Workplace1614 Words   |  7 Pages INTERPERSONAL RELATIONSHIP AT THE WORKPLACE Raed Alzahrani COM 110 Lori Bevan 05/09/2016 Interpersonal Communication at the Workplace. People talk and it is through talking to one another that we are able to develop interpersonal communication and relationship. Interpersonal communication can therefore be defined as the process by which two or more individuals exchange ideas and information for a specific purpose. The individuals that are exchanging information and ideas are the senderRead MoreThe Importance of Non-Verbal Communication929 Words   |  4 PagesIntroduction Non-verbal communication has been a major factor contributing towards our day to day lives. In terms of design and workplace as well as cultural variations non-verbal communication plays an important role in these places. It includes the usage of the human’s subconscious mind to construct a series of facial expressions, hand gestures as well as the usage of the human’s vocal tones which indeed causes a form of effective communication if used in the right manner. For example, when parentsRead More Essential Workplace Skills Essay example1596 Words   |  7 PagesWorkplace Essential Skills While working or while looking for work there are certain skills sets that are universally important. No matter what job or career path you have chosen these skills make it easier to obtain your goals, whatever they may be. Workplace essential skills enable people at work to do the tasks required by their occupation, give them the basics to learn all other skills (job and life) and assist them to manage and adapt to the changing workplace environment. TheyRead More Disclosure in Work Environments Essay1342 Words   |  6 PagesOpen communication between individuals is very important. This quality is what makes relationships run smoothly between two or more individuals. Barnett, Cochran and Taylor explored significant relations between the openness of communication between management and employees in a previous study (1993). These researchers found that employees expressed concerns and the level of internal disclosures by employees in the study (Barnett et al., 1993). Barnett, Cochran and Taylor also found in theirRead MoreThe Significant Principles of Management Communications2466 Words   |  7 Pagesï » ¿ Research Paper: The Significant Principles of Management Communications Mia A. Rapier BUS 600: Management Communication with Technology Tools Instructor Cheryl Moore July 27, 2014 It’s been understood that â€Å"communication in business involves a complex set of unwritten rules governing speech, written correspondence and body language that varies in different parts of the world† (Ingram, 2014). Communication is the essential component of business, â€Å"from the entry-level manager to theRead MoreHow Employees Can Work And Progress Relationships With Managers1669 Words   |  7 Pagesthrough the loyalty of customers. Communication skills are one of the essential parts of leading people to work successfully in the relationships with co-workers as well as clients in their commercial enterprises. Therefore, interacting with management, clients and team members in the workplace can help in order to enhance the interest of the business. Training staff to develop effective communication skills is indispensable for them to be stronger at interpersonal skills. To become greater in theRead MoreCommunication Accommodation Theory ( Cat )1715 Words   |  7 PagesUnderstanding the difference in culture and region, the panel of interviewers diverge the conversational tone to accommodate the applicant. According to Ayoko, Hà ¤rtel, and Callan (2002), â€Å"Communication Accommodation Theory (CAT) examines the attitudes, motives, and communication strategies that shape communication interaction† (p. 167). The company is attempting to further diversify the operators on this team as it understands a diverse crew is beneficial; however, the panel must ensure that the applicant

The Twilight Saga 3 Eclipse Chapter 3. MOTIVES Free Essays

string(67) " still looked at Phil with goo- goo eyes, and that was comforting\." THE SUN WAS SO DEEPLY BURIED BEHIND THE CLOUDS that there was no way to tell if it had set or not. After the long flight – chasing the sun westward so that it seemed unmoving in the sky – it was especially disorienting; time seemed oddly variable. It took me by surprise when the forest gave way to the first buildings, signaling that we were nearly home. We will write a custom essay sample on The Twilight Saga 3: Eclipse Chapter 3. MOTIVES or any similar topic only for you Order Now â€Å"You’ve been very quiet,† Edward observed. â€Å"Did the plane make you sick?† â€Å"No, I’m okay.† â€Å"Are you sad to leave?† â€Å"More relieved than sad, I think.† He raised one eyebrow at me. I knew it was useless and – much as I hated to admit it – unnecessary to ask him to keep his eyes on the road. â€Å"Rene is so much more . . . perceptive than Charlie in some ways. It was making me jumpy.† Edward laughed. â€Å"Your mother has a very interesting mind. Almost childlike, but very insightful. She sees things differently than other people.† Insightful. It was a good description of my mother – when she was paying attention. Most of the time Rene was so bewildered by her own life that she didn’t notice much else. But this weekend she’d been paying plenty of attention to me. Phil was busy – the high school baseball team he coached was in the playoffs – and being alone with Edward and me had only sharpened Rene’s focus. As soon as the hugs and squeals of delight were out of the way, Rene began to watch. And as she’d watched, her wide blue eyes had become first confused and then concerned. This morning we’d gone for a walk along the beach. She wanted to show off all the beauties of her new home, still hoping, I think, that the sun might lure me away from Forks. She’d also wanted to talk with me alone, and that was easily arranged. Edward had fabricated a term paper to give himself an excuse to stay indoors during the day. In my head, I went through the conversation again. . . . Rene and I ambled along the sidewalk, trying to stay in the range of the infrequent palm tree shadows. Though it was early, the heat was smothering. The air was so heavy with moisture that just breathing in and out was giving my lungs a workout. â€Å"Bella?† my mother asked, looking out past the sand to the lightly crashing waves as she spoke. â€Å"What is it, Mom?† She sighed, not meeting my gaze. â€Å"I’m worried. . . .† â€Å"What’s wrong?† I asked, anxious at once. â€Å"What can I do?† â€Å"It’s not me.† She shook her head. â€Å"I’m worried about you . . . and Edward.† Rene finally looked at me when she said his name, her face apologetic. â€Å"Oh,† I mumbled, fixing my eyes on a pair of joggers as they passed us, drenched with sweat. â€Å"You two are more serious than I’d been thinking,† she went on. I frowned, quickly reviewing the last two days in my head. Edward and I had barely touched – in front of her, at least. I wondered if Rene was about to give me a lecture on responsibility, too. I didn’t mind that the way I had with Charlie. It wasn’t embarrassing with my mom. After all, I’d been the one giving her that lecture time and time again in the last ten years. â€Å"There’s something . . . strange about the way you two are together,† she murmured, her forehead creasing over her troubled eyes. â€Å"The way he watches you – it’s so . . . protective. Like he’s about to throw himself in front of a bullet to save you or something.† I laughed, though I was still not able to meet her gaze. â€Å"That’s a bad thing?† â€Å"No.† She frowned as she struggled for the words. â€Å"It’s just different. He’s very intense about you . . . and very careful. I feel like I don’t really understand your relationship. Like there’s some secret I’m missing. . . .† â€Å"I think you’re imagining things, Mom,† I said quickly, struggling to keep my voice light. There was a flutter in my stomach. I’d forgotten how much my mother saw. Something about her simple view of the world cut through all the distractions and pierced right to the truth of things. This had never been a problem before. Until now, there had never been a secret I couldn’t tell her. â€Å"It’s not just him.† She set her lips defensively. â€Å"I wish you could see how you move around him.† â€Å"What do you mean?† â€Å"The way you move – you orient yourself around him without even thinking about it. When he moves, even a little bit, you adjust your position at the same time. Like magnets . . . or gravity. You’re like a . . . satellite, or something. I’ve never seen anything like it.† She pursed her lips and stared down. â€Å"Don’t tell me,† I teased, forcing a smile. â€Å"You’re reading mysteries again, aren’t you? Or is it sci-fi this time?† Rene flushed a delicate pink. â€Å"That’s beside the point.† â€Å"Found anything good?† â€Å"Well, there was one – but that doesn’t matter. We’re talking about you right now.† â€Å"You should stick to romance, Mom. You know how you freak yourself out.† Her lips turned up at the corners. â€Å"I’m being silly, aren’t I?† For half a second I couldn’t answer. Rene was so easily swayed. Sometimes it was a good thing, because not all of her ideas were practical. But it pained me to see how quickly she caved in to my trivializing, especially since she was dead right this time. She looked up, and I controlled my expression. â€Å"Not silly – just being a mom.† She laughed and then gestured grandly toward the white sands stretching to the blue water. â€Å"And all this isn’t enough to get you to move back in with your silly mom?† I wiped my hand dramatically across my forehead, and then pretended to wring my hair out. â€Å"You get used to the humidity,† she promised. â€Å"You can get used to rain, too,† I countered. She elbowed me playfully and then took my hand as we walked back to her car. Other than her worries about me, she seemed happy enough. Content. She still looked at Phil with goo- goo eyes, and that was comforting. You read "The Twilight Saga 3: Eclipse Chapter 3. MOTIVES" in category "Essay examples" Surely her life was full and satisfying. Surely she didn’t miss me that much, even now. . . . Edward’s icy fingers brushed my cheek. I looked up, blinking, coming back to the present. He leaned down and kissed my forehead. â€Å"We’re home, Sleeping Beauty. Time to awake.† We were stopped in front of Charlie’s house. The porch light was on and the cruiser was parked in the driveway. As I examined the house, I saw the curtain twitch in the living room window, flashing a line of yellow light across the dark lawn. I sighed. Of course Charlie was waiting to pounce. Edward must have been thinking the same thing, because his expression was stiff and his eyes remote as he came to get my door for me. â€Å"How bad?† I asked. â€Å"Charlie’s not going to be difficult,† Edward promised, his voice level with no hint of humor. â€Å"He missed you.† My eyes narrowed in doubt. If that was the case, then why was Edward tensed as if for a battle? My bag was small, but he insisted on carrying it into the house. Charlie held the door open for us. â€Å"Welcome home, kid!† Charlie shouted like he really meant it. â€Å"How was Jacksonville?† â€Å"Moist. And buggy.† â€Å"So Rene didn’t sell you on the University of Florida?† â€Å"She tried. But I’d rather drink water than inhale it.† Charlie’s eyes flickered unwillingly to Edward. â€Å"Did you have a nice time?† â€Å"Yes,† Edward answered in a serene voice. â€Å"Rene was very hospitable.† â€Å"That’s . . . um, good. Glad you had fun.† Charlie turned away from Edward and pulled me in for an unexpected hug. â€Å"Impressive,† I whispered in his ear. He rumbled a laugh. â€Å"I really missed you, Bells. The food around here sucks when you’re gone.† â€Å"I’ll get on it,† I said as he let me go. â€Å"Would you call Jacob first? He’s been bugging me every five minutes since six o’clock this morning. I promised I’d have you call him before you even unpacked.† I didn’t have to look at Edward to feel that he was too still, too cold beside me. So this was the cause of his tension. â€Å"Jacob wants to talk to me?† â€Å"Pretty bad, I’d say. He wouldn’t tell me what it was about – just said it was important.† The phone rang then, shrill and demanding. â€Å"That’s him again, I’d bet my next paycheck,† Charlie muttered. â€Å"I got it.† I hurried to the kitchen. Edward followed after me while Charlie disappeared into the living room. I grabbed the phone mid-ring, and twisted around so that I was facing the wall. â€Å"Hello?† â€Å"You’re back,† Jacob said. His familiar husky voice sent a wave of wistfulness through me. A thousand memories spun in my head, tangling together – a rocky beach strewn with driftwood trees, a garage made of plastic sheds, warm sodas in a paper bag, a tiny room with one too-small shabby loveseat. The laughter in his deep-set black eyes, the feverish heat of his big hand around mine, the flash of his white teeth against his dark skin, his face stretching into the wide smile that had always been like a key to a secret door where only kindred spirits could enter. It felt sort of like homesickness, this longing for the place and person who had sheltered me through my darkest night. I cleared the lump from my throat. â€Å"Yes,† I answered. â€Å"Why didn’t you call me?† Jacob demanded. His angry tone instantly got my back up. â€Å"Because I’ve been in the house for exactly four seconds and your call interrupted Charlie telling me that you’d called.† â€Å"Oh. Sorry.† â€Å"Sure. Now, why are you harassing Charlie?† â€Å"I need to talk to you.† â€Å"Yeah, I figured out that part all by myself. Go ahead.† There was a short pause. â€Å"You going to school tomorrow?† I frowned to myself, unable to make sense of this question. â€Å"Of course I am. Why wouldn’t I?† â€Å"I dunno. Just curious.† Another pause. â€Å"So what did you want to talk about, Jake?† He hesitated. â€Å"Nothing really, I guess. I . . . wanted to hear your voice.† â€Å"Yeah, I know. I’m so glad you called me, Jake. I . . .† But I didn’t know what more to say. I wanted to tell him I was on my way to La Push right now. And I couldn’t tell him that. â€Å"I have to go,† he said abruptly. â€Å"What?† â€Å"I’ll talk to you soon, okay?† â€Å"But Jake -â€Å" He was already gone. I listened to the dial tone with disbelief. â€Å"That was short,† I muttered. â€Å"Is everything all right?† Edward asked. His voice was low and careful. I turned slowly to face him. His expression was perfectly smooth – impossible to read. â€Å"I don’t know. I wonder what that was about.† It didn’t make sense that Jacob had been hounding Charlie all day just to ask me if I was going to school. And if he’d wanted to hear my voice, then why did he hang up so quickly? â€Å"Your guess is probably better than mine,† Edward said, the hint of a smiletugging at the corner of his mouth. â€Å"Mmm,† I murmured. That was true. I knew Jake inside and out. It shouldn’t be that complicated to figure out his motivations. With my thoughts miles away – about fifteen miles away, up the road to La Push – I started combing through the fridge, assembling ingredients for Charlie’s dinner. Edward leaned against the counter, and I was distantly aware that his eyes were on my face, but too preoccupied to worry about what he saw there. The school thing seemed like the key to me. That was the only real question Jake had asked. And he had to be after an answer to something, or he wouldn’t have been bugging Charlie so persistently. Why would my attendance record matter to him, though? I tried to think about it in a logical way. So, if I hadn’t been going to school tomorrow, what would be the problem with that, from Jacob’s perspective? Charlie had given me a little grief about missing a day of school so close to finals, but I’d convinced him that one Friday wasn’t going to derail my studies. Jake would hardly care about that. My brain refused to come up with any brilliant insights. Maybe I was missing some vital piece of information. What could have changed in the past three days that was so important that Jacob would break his long streak of refusing to answer my phone calls and contact me? What difference could three days make? I froze in the middle of the kitchen. The package of icy hamburger in my hands slipped through my numb fingers. It took me a slow second to miss the thud it should have made against the floor. Edward had caught it and thrown it onto the counter. His arms were already around me, his lips at my ear. â€Å"What’s wrong?† I shook my head, dazed. Three days could change everything. Hadn’t I just been thinking about how impossible college was? How I couldn’t be anywhere near people after I’d gone through the painful three-day conversion that would set me free from mortality, so that I could spend eternity with Edward? The conversion that would make me forever a prisoner to my own thirst. . . . Had Charlie told Billy that I’d vanished for three days? Had Billy jumped to conclusions? Had Jacob really been asking me if I was still human? Making sure that the werewolves’ treaty was unbroken – that none of the Cullens had dared to bite a human . . . bite, not kill . . . ? But did he honestly think I would come home to Charlie if that was the case? Edward shook me. â€Å"Bella?† he asked, truly anxious now. â€Å"I think . . . I think he was checking,† I mumbled. â€Å"Checking to make sure. That I’m human, I mean.† Edward stiffened, and a low hiss sounded in my ear. â€Å"We’ll have to leave,† I whispered. â€Å"Before. So that it doesn’t break the treaty. We won’t ever be able to come back.† His arms tightened around me. â€Å"I know.† â€Å"Ahem.† Charlie cleared his voice loudly behind us. I jumped, and then pulled free of Edward’s arms, my face getting hot. Edward leaned back against the counter. His eyes were tight. I could see worry in them, and anger. â€Å"If you don’t want to make dinner, I can call for a pizza,† Charlie hinted. â€Å"No, that’s okay, I’m already started.† â€Å"Okay,† Charlie said. He propped himself against the doorframe, folding his arms. I sighed and got to work, trying to ignore my audience. â€Å"If I asked you to do something, would you trust me?† Edward asked, an edge to his soft voice. We were almost to school. Edward had been relaxed and joking just a moment ago, and now suddenly his hands were clenched tight on the steering wheel, his knuckles straining in an effort not to snap it into pieces. I stared at his anxious expression – his eyes were far away, like he was listening to distant voices. My pulse sped in response to his stress, but I answered carefully. â€Å"That depends.† We pulled into the school lot. â€Å"I was afraid you would say that.† â€Å"What do you want me to do, Edward?† â€Å"I want you to stay in the car.† He pulled into his usual spot and turned the engine off as he spoke. â€Å"I want you to wait here until I come back for you.† â€Å"But . . . why?† That was when I saw him. He would have been hard to miss, towering over the students the way he did, even if he hadn’t been leaning against his black motorcycle, parked illegally on the sidewalk. â€Å"Oh.† Jacob’s face was a calm mask that I recognized well. It was the face he used when he was determined to keep his emotions in check, to keep himself under control. It made him look like Sam, the oldest of the wolves, the leader of the Quileute pack. But Jacob could never quite manage the perfect serenity Sam always exuded. I’d forgotten how much this face bothered me. Though I’d gotten to know Sam pretty well before the Cullens had come back – to like him, even – I’d never been able to completely shake the resentment I felt when Jacob mimicked Sam’s expression. It was a stranger’s face. He wasn’t my Jacob when he wore it. â€Å"You jumped to the wrong conclusion last night,† Edward murmured. â€Å"He asked about school because he knew that I would be where you were. He was looking for a safe place to talk to me. A place with witnesses.† So I’d misinterpreted Jacob’s motives last night. Missing information, that was the problem. Information like why in the world Jacob would want to talk to Edward. â€Å"I’m not staying in the car,† I said. Edward groaned quietly. â€Å"Of course not. Well, let’s get this over with.† Jacob’s face hardened as we walked toward him, hand in hand. I noticed other faces, too – the faces of my classmates. I noticed how their eyes widened as they took in all six foot seven inches of Jacob’s long body, muscled up the way no normal sixteen-and-a-half-year-old ever had been. I saw those eyes rake over his tight black t-shirt – short-sleeved, though the day was unseasonably cool – his ragged, grease-smeared jeans, and the glossy black bike he leaned against. Their eyes didn’t linger on his face – something about his expression had them glancing quickly away. And I noticed the wide berth everyone gave him, the bubble of space that no one dared to encroach on. With a sense of astonishment, I realized that Jacob looked dangerous to them. How odd. Edward stopped a few yards away from Jacob, and I could tell that he was uncomfortable having me so close to a werewolf. He drew his hand back slightly, pulling me halfway behind his body. â€Å"You could have called us,† Edward said in a steel-hard voice. â€Å"Sorry,† Jacob answered, his face twisting into a sneer. â€Å"I don’t have any leeches on my speed dial.† â€Å"You could have reached me at Bella’s house, of course.† Jacob’s jaw flexed, and his brows pulled together. He didn’t answer. â€Å"This is hardly the place, Jacob. Could we discuss this later?† â€Å"Sure, sure. I’ll stop by your crypt after school.† Jacob snorted. â€Å"What’s wrong with now?† Edward looked around pointedly, his eyes resting on the witnesses who were just barely out of hearing range. A few people were hesitating on the sidewalk, their eyes bright with expectation. Like they were hoping a fight might break out to alleviate the tedium of another Monday morning. I saw Tyler Crowley nudge Austin Marks, and they both paused on their way to class. â€Å"I already know what you came to say,† Edward reminded Jacob in voice so low that I could barely make it out. â€Å"Message delivered. Consider us warned.† Edward glanced down at me for a fleeting second with worried eyes. â€Å"Warned?† I asked blankly. â€Å"What are you talking about?† â€Å"You didn’t tell her?† Jacob asked, his eyes widening with disbelief. â€Å"What, were you afraid she’d take our side?† â€Å"Please drop it, Jacob,† Edward said in an even voice. â€Å"Why?† Jacob challenged. I frowned in confusion. â€Å"What don’t I know? Edward?† Edward just glared at Jacob as if he hadn’t heard me. â€Å"Jake?† Jacob raised his eyebrow at me. â€Å"He didn’t tell you that his big . . . brother crossed the line Saturday night?† he asked, his tone thickly layered with sarcasm. Then his eyes flickered back to Edward. â€Å"Paul was totally justified in -â€Å" â€Å"It was no-man’s land!† Edward hissed. â€Å"Was not!† Jacob was fuming visibly. His hands trembled. He shook his head and sucked in two deep lungfuls of air. â€Å"Emmett and Paul?† I whispered. Paul was Jacob’s most volatile pack brother. He was the one who’d lost control that day in the woods – the memory of the snarling gray wolf was suddenly vividin my head. â€Å"What happened? Were they fighting?† My voice strained higher in panic. â€Å"Why? Did Paul get hurt?† â€Å"No one fought,† Edward said quietly, only to me. â€Å"No one got hurt. Don’t be anxious.† Jacob was staring at us with incredulous eyes. â€Å"You didn’t tell her anything at all, did you? Is that why you took her away? So she wouldn’t know that -?† â€Å"Leave now.† Edward cut him off mid-sentence, and his face was abruptly frightening – truly frightening. For a second, he looked like . . . like a vampire. He glared at Jacob with vicious, unveiled loathing. Jacob raised his eyebrows, but made no other move. â€Å"Why haven’t you told her?† They faced each other in silence for a long moment. More students gathered behind Tyler and Austin. I saw Mike next to Ben – Mike had one hand on Ben’s shoulder, like he was holding him in place. In the dead silence, all the details suddenly fell into place for me with a burst of intuition. Something Edward didn’t want me to know. Something that Jacob wouldn’t have kept from me. Something that had the Cullens and the wolves both in the woods, moving in hazardous proximity to each other. Something that would cause Edward to insist that I fly across the country. Something that Alice had seen in a vision last week – a vision Edward had lied to me about. Something I’d been waiting for anyway. Something I knew would happen again, as much as I might wish it never would. It was never going to end, was it? I heard the quick gasp, gasp, gasp, gasp of the air dragging through my lips, but I couldn’t stop it. It looked like the school was shaking, like there was an earthquake, but I knew it was my own trembling that caused the illusion. â€Å"She came back for me,† I choked out. Victoria was never going to give up till I was dead. She would keep repeating the same pattern – feint and run, feint and run – until she found a hole through my defenders. Maybe I’d get lucky. Maybe the Volturi would come for me first – they’d kill me quicker, at least. Edward held me tight to his side, angling his body so that he was still between me and Jacob, and stroked my face with anxious hands. â€Å"It’s fine,† he whispered to me. â€Å"It’s fine. I’ll never let her get close to you, it’s fine.† Then he glared at Jacob. â€Å"Does that answer your question, mongrel?† â€Å"You don’t think Bella has a right to know?† Jacob challenged. â€Å"It’s her life.† Edward kept his voice muted; even Tyler, edging forward by inches, would be unable to hear. â€Å"Why should she be frightened when she was never in danger?† â€Å"Better frightened than lied to.† I tried to pull myself together, but my eyes were swimming in moisture. I could see it behind my lids – I could see Victoria’s face, her lips pulled back over her teeth, her crimson eyes glowing with the obsession of her vendetta; she held Edward responsible for the demise of her love, James. She wouldn’t stop until his love was taken from him, too. Edward wiped the tears from my cheek with his fingertips. â€Å"Do you really think hurting her is better than protecting her?† he murmured. â€Å"She’s tougher than you think,† Jacob said. â€Å"And she’s been through worse.† Abruptly, Jacob’s expression shifted, and he was staring at Edward with an odd, speculative expression. His eyes narrowed like he was trying to do a difficult math problem in his head. I felt Edward cringe. I glanced up at him, and his face was contorted in what could only be pain. For one ghastly moment, I was reminded of our afternoon in Italy, in the macabre tower room of the Volturi, where Jane had tortured Edward with her malignant gift, burning him with her thoughts alone. . . . The memory snapped me out of my near hysteria and put everything in perspective. Because I’d rather Victoria killed me a hundred times over than watch Edward suffer that way again. â€Å"That’s funny,† Jacob said, laughing as he watched Edward’s face. Edward winced, but smoothed his expression with a little effort. He couldn’t quite hide the agony in his eyes. I glanced, wide-eyed, from Edward’s grimace to Jacob’s sneer. â€Å"What are you doing to him?† I demanded. â€Å"It’s nothing, Bella,† Edward told me quietly. â€Å"Jacob just has a good memory, that’s all.† Jacob grinned, and Edward winced again. â€Å"Stop it! Whatever you’re doing.† â€Å"Sure, if you want.† Jacob shrugged. â€Å"It’s his own fault if he doesn’t like the things I remember, though.† I glared at him, and he smiled back impishly – like a kid caught doing something he knows he shouldn’t by someone who he knows won’t punish him. â€Å"The principal’s on his way to discourage loitering on school property,† Edward murmured to me. â€Å"Let’s get to English, Bella, so you’re not involved.† â€Å"Overprotective, isn’t he?† Jacob said, talking just to me. â€Å"A little trouble makes life fun. Let me guess, you’re not allowed to have fun, are you?† Edward glowered, and his lips pulled back from his teeth ever so slightly. â€Å"Shut up, Jake,† I said. Jacob laughed. â€Å"That sounds like a no. Hey, if you ever feel like having a life again, you could come see me. I’ve still got your motorcycle in my garage.† This news distracted me. â€Å"You were supposed to sell that. You promised Charlie you would.† If I hadn’t begged on Jake’s behalf – after all, he’d put weeks of labor into both motorcycles, and he deserved some kind of payback – Charlie would have thrown my bike in a Dumpster. And possibly set that Dumpster on fire. â€Å"Yeah, right. Like I would do that. It belongs to you, not me. Anyway, I’ll hold on to it until you want it back.† A tiny hint of the smile I remembered was suddenly playing around the edges of his lips. â€Å"Jake . . .† He leaned forward, his face earnest now, the bitter sarcasm fading. â€Å"I think I might have been wrong before, you know, about not being able to be friends. Maybe we could manage it, on my side of the line. Come see me.† I was vividly conscious of Edward, his arms still wrapped protectively around me, motionless as a stone. I shot a look at his face – it was calm, patient. â€Å"I, er, don’t know about that, Jake.† Jacob dropped the antagonistic faade completely. It was like he’d forgotten Edward was there, or at least he was determined to act that way. â€Å"I miss you every day, Bella. It’s not the same without you.† â€Å"I know and I’m sorry, Jake, I just . . .† He shook his head, and sighed. â€Å"I know. Doesn’t matter, right? I guess I’ll survive or something. Who needs friends?† He grimaced, trying to cover the pain with a thin attempt at bravado. Jacob’s suffering had always triggered my protective side. It was not entirely rational – Jacob was hardly in need of any physical protection I could offer. But my arms, pinned beneath Edward’s, yearned to reach out to him. To wrap around his big, warm waist in a silent promise of acceptance and comfort. Edward’s shielding arms had become restraints. â€Å"Okay, get to class,† a stern voice sounded behind us. â€Å"Move along, Mr. Crowley.† â€Å"Get to school, Jake,† I whispered, anxious as soon as I recognized the principal’s voice. Jacob went to the Quileute school, but he might still get in trouble for trespassing or the equivalent. Edward released me, taking just my hand and pulling me behind his body again. Mr. Greene pushed through the circle of spectators, his brows pressing down like ominous storm clouds over his small eyes. â€Å"I mean it,† he was threatening. â€Å"Detention for anyone who’s still standing here when I turn around again.† The audience melted away before he was finished with his sentence. â€Å"Ah, Mr. Cullen. Do we have a problem here?† â€Å"Not at all, Mr. Greene. We were just on our way to class.† â€Å"Excellent. I don’t seem to recognize your friend.† Mr. Greene turned his glower on Jacob. â€Å"Are you a new student here?† Mr. Greene’s eyes scrutinized Jacob, and I could see that he’d come to the same conclusion everyone else had: dangerous. A troublemaker. â€Å"Nope,† Jacob answered, half a smirk on his broad lips. â€Å"Then I suggest you remove yourself from school property at once, young man, before I call the police.† Jacob’s little smirk became a full-blown grin, and I knew he was picturing Charlie showing up to arrest him. This grin was too bitter, too full of mocking to satisfy me. This wasn’t the smile I’d been waiting to see. Jacob said, â€Å"Yes, sir,† and snapped a military salute before he climbed on his bike and kicked it to a start right there on the sidewalk. The engine snarled and then the tires squealed as he spun it sharply around. In a matter of seconds, Jacob raced out of sight. Mr. Greene gnashed his teeth together while he watched the performance. â€Å"Mr. Cullen, I expect you to ask your friend to refrain from trespassing again.† â€Å"He’s no friend of mine, Mr. Greene, but I’ll pass along the warning.† Mr. Greene pursed his lips. Edward’s perfect grades and spotless record were clearly a factor in Mr. Greene’s assessment of the incident. â€Å"I see. If you’re worried about any trouble, I’d be happy to -â€Å" â€Å"There’s nothing to worry about, Mr. Greene. There won’t be any trouble.† â€Å"I hope that’s correct. Well, then. On to class. You, too, Miss Swan.† Edward nodded, and pulled me quickly along toward the English building. â€Å"Do you feel well enough to go to class?† he whispered when we were past the principal. â€Å"Yes,† I whispered back, not quite sure if this was a lie. Whether I felt well or not was hardly the most important consideration. I needed to talk to Edward right away, and English class wasn’t the ideal place for the conversation I had in mind. But with Mr. Greene right behind us, there weren’t a lot of other options. We got to class a little late and took our seats quickly. Mr. Berty was reciting a Frost poem. He ignored our entrance, refusing to let us break his rhythm. I yanked a blank page out of my notebook and started writing, my handwriting more illegible than normal thanks to my agitation. What happened? Tell me everything. And screw the protecting me crap, please. I shoved the note at Edward. He sighed, and then began writing. It took him less time than me, though he wrote an entire paragraph in his own personal calligraphy before he slipped the paper back. Alice saw that Victoria was coming back. I took you out of town merely as a precaution – there was never a chance that she would have gotten anywhere close to you. Emmett and Jasper very nearly had her, but Victoria seems to have some instinct for evasion. She escaped right down the Quileute boundary line as if she were reading it from a map. It didn’t help that Alice’s abilities were nullified by the Quileutes’ involvement. To be fair, the Quileutes might have had her, too, if we hadn’t gotten in the way. The big gray one thought Emmett was over the line, and he got defensive. Of course Rosalie reacted to that, and everyone left the chase to protect their companions. Carlisle and Jasper got things calmed down before it got out of hand. But by then, Victoria had slipped away. That’s everything. I frowned at the letters on the page. All of them had been in on it – Emmett, Jasper, Alice, Rosalie, and Carlisle. Maybe even Esme, though he hadn’t mentioned her. And then Paul and the rest of the Quileute pack. It might so easily have turned into a fight, pitting my future family and my old friends against each other. Any one of them could have been hurt. I imagined the wolves would be in the most danger, but picturing tiny Alice next to one of the huge werewolves, fighting . . . I shuddered. Carefully, I scrubbed out the entire paragraph with my eraser and then I wrote over the top: What about Charlie? She could have been after him. Edward was shaking his head before I finished, obviously going to downplay any danger on Charlie’s behalf. He held a hand out, but I ignored that and started again. You can’t know that she wasn’t thinking that, because you weren’t here. Florida was a bad idea. He took the paper from underneath my hand. I wasn’t about to send you off alone. With your luck, not even the black box would survive. That wasn’t what I’d meant at all; I hadn’t thought of going without him. I’d meant that we should have stayed here together. But I was sidetracked by his response, and a little miffed. Like I couldn’t fly cross country without bringing the plane down. Very funny. So let’s say my bad luck did crash the plane. What exactly were you going to do about it? Why is the plane crashing? He was trying to hide a smile now. The pilots are passed out drunk. Easy. I’d fly the plane. Of course. I pursed my lips and tried again. Both engines have exploded and we’re falling in a death spiral toward the earth. I’d wait till we were close enough to the ground, get a good grip on you, kick out the wall, and jump. Then I’d run you back to the scene of the accident, and we’d stumble around like the two luckiest survivors in history. I stared at him wordlessly. â€Å"What?† he whispered. I shook my head in awe. â€Å"Nothing,† I mouthed. I scrubbed out the disconcerting conversation and wrote one more line. You will tell me next time. I knew there would be a next time. The pattern would continue until someone lost. Edward stared into my eyes for a long moment. I wondered what my face looked like – it felt cold, so the blood hadn’t returned to my cheeks. My eyelashes were still wet. He sighed and then nodded once. Thanks. The paper disappeared from under my hand. I looked up, blinkingin surprise, just as Mr. Berty came down the aisle. â€Å"Is that something you’d like to share there, Mr. Cullen?† Edward looked up innocently and held out the sheet of paper on top of his folder. â€Å"My notes?† he asked, sounding confused. Mr. Berty scanned the notes – no doubt a perfect transcription of his lecture – and then walked away frowning. It was later, in Calculus – my one class without Edward – that I heard the gossip. â€Å"My money’s on the big Indian,† someone was saying. I peeked up to see that Tyler, Mike, Austin, and Ben had their heads bent together, deep in conversation. â€Å"Yeah,† Mike whispered. â€Å"Did you see the size of that Jacob kid? I think he could take Cullen down.† Mike sounded pleased by the idea. â€Å"I don’t think so,† Ben disagreed. â€Å"There’s something about Edward. He’s always so . . . confident. I have a feeling he can take care of himself.† â€Å"I’m with Ben,† Tyler agreed. â€Å"Besides, if that other kid messed Edward up, you know those big brothers of his would get involved.† â€Å"Have you been down to La Push lately?† Mike asked. â€Å"Lauren and I went to the beach a couple of weeks ago, and believe me, Jacob’s friends are all just as big as he is.† â€Å"Huh,† Tyler said. â€Å"Too bad it didn’t turn into anything. Guess we’ll never know how it would have turned out.† â€Å"It didn’t look over to me,† Austin said. â€Å"Maybe we’ll get to see.† Mike grinned. â€Å"Anyone in the mood for a bet?† â€Å"Ten on Jacob,† Austin said at once. â€Å"Ten on Cullen,† Tyler chimed in. â€Å"Ten on Edward,† Ben agreed. â€Å"Jacob,† Mike said. â€Å"Hey, do you guys know what it was about?† Austin wondered. â€Å"That might affect the odds.† â€Å"I can guess,† Mike said, and then he shot a glance at me at the same time that Ben and Tyler did. From their expressions, none of them had realized I was in easy hearing distance. They all looked away quickly, shuffling the papers on their desks. â€Å"I still say Jacob,† Mike muttered under his breath. How to cite The Twilight Saga 3: Eclipse Chapter 3. MOTIVES, Essay examples

Accounting Development Theory and Application

Question: Discuss about the Accounting Development for Theory and Application. Answer: Introduction The present report deals with the analysis of the annual report of Dexus Property Group and Sonic Health Care by focusing on intangible assets of the company. The analysis has been done to ascertain that whether the company has complied with applicable accounting standards in an appropriate manner or not. The study is focused on comparison and contrast of accounting policies adopted by both the companies in preparation of financial statement with the framework of IASB framework and related accounting standards. For the same aspect impairment and valuation policies of companies are evaluated and compared with each other in order to comment on the viability of financial statements. Dexus Property Group DXS is an Australian Real Estate Investment Trust that invests, develops, manages and trades Australian office and industrial property. It consists of an approximately $22.2 billion assets under management. The buildings are located in the central business district if Sydney, Perth, Adelaide and other areas. The property portfolio of the group includes $ 11 billion of owned property, and $11.2 billion of property managed by third parties and the remaining part is relating to development pipeline. During its journey of 30 years, the company has invested solely in Australia. To guarantee a reliability of governance, the Board of Dexus Group has recognised a commercial governance framework which applies to the invested funds of the entire group. The company has followed the guidelines provided in IAS 36 for impairments of assets. According to the standard, Assets should be assessed for impairment at the end of each reporting period (Mayorga and Sidhu, 2012.). If there are indications of impairment, an impairment test should be carried out (Andersson and Wenzel, 2014). Regardless of whether there are indications of impairment exist or not, such a test must be carried out for: An intangible asset having an indefinite life or which is not yet available for use Goodwill relating to obtained in a business combination. For assessing impairment, all the assets are assembled at the lowest levels for which there are separately identifiable cash inflows. All the intangible assets of the company are documented at fair value at first and then measured at amortised cost. The intangibles are charged on a continuing basis for impairment. Impairment of goodwill for the year 2015 and 2016 remain same at $99000. The Net Realizable Value (NRV) of intangibles is determined using a forecasted price with a reduction of approximate costs which can be incurred to get the assets to their over and done condition. The major hypotheses related to all the current intangible assets and goodwill are evaluated every year or as per the need arise if there are any signs of impairment. In the year 2015-16, the reviewed key estimates of inventories show no existence of impairment. As per the study of Kung and et.al.( 2013), loss in the impairment value is recognised in the income statements at a cost which carrying amount of assets exceeds its recoverable amount. Sonic Healthcare Sonic Healthcare Limited is an Australian based company which offers services related to laboratory pathology, and radiology. The corporation has become one of the leading diagnostic companies globally. The practices are dedicated to providing efficient quality and service to the patients and doctors that they serve. The core of the success of the company is its commitment to medical sovereignty and independence. It has its foundation in the pathology practice of Douglass Laboratories. The entity was listed on the ASE in the year 1987 as Sonic Technology Australia Ltd. In 1995 the name of the company was changed to Sonic Healthcare Ltd. According to the annual report, all the assets of Sonic Health Care have subjected to impairment annually. IAS 36 deals with impairment of assets. As per the provision of same standards, assets should be assessed for impairment at the end of each year (Ienciu and Matis, 2014). In case the carrying value of assets exceeds its recoverable amount of individual asset, an impairment loss is recognised by reducing the carrying value of the asset. The same practice has been adopted by the company. The company comprises of a large collection of intangible assets. Due to this, there are high prospects of a reduction in the output of asset, and impairment of the concerned assets. The objective of AASB 138 (Intangible assets) is recognised intangible assets only if they meet the specified criteria. According to Bonin (2013), the standard also specifies the methodology to measure the carrying amount of intangible asset and the appropriate manner of disclosing them in books of accounts. Amortisation of intangibles for the year 2016 was $54,528. Amortisation of the intangibles has increased by 16.3% due to business acquisitions and growth. Amortisation expenses of intangibles assets show an increase of 21% owing to new software developments and innovations. Although there is an increase in impairment of assets, profits of the company have shown a drastic improvement of an increase of 20%. Verifiability of value declared Value declared in the financial statements of both the companies is eligible to verification by the independent auditors and stakeholders. Users can also verify the value declared by taking into consideration the given information (Bryer, 2013.). Assessment of assets is done by sovereign experts in the field which ensures reliability and precision of financial figures mentioned in the annual report. Both the companies had valued the intangible asset in accordance with the provisions of AASB 138 and IAS 36. According to AASB 138, the intangible assets should be recognised only if the probability of future economic benefits for the company exists and the assets should be measured initially at cost. The same provisions have been followed by both the companies. The goodwill of DEXUS group represents the excess of the cost of an acquisition over the fair value of the identifiable asset of acquired subsidiary as on the date of acquisition. The valuation has been evaluated by Board after approving long-term forecast of five years with the assistance of discounted cash flow model. The performance of year five has been taken as terminal value. However, no specific method of impairment has been specified by Sonic Healthcare, but the company has amortised intangible assets relating to software as well as the contract cost. The goodwill that has been recognised by the company is arising from business combinations featured with their reputation in the local market. The benefit from same is expected in revenue growth, future market development and other areas. Intangible asset as off-balance sheet item The intangible assets of Dexus Property Group are valued at $307,076 as on June 2016. The value has increased in comparison to the previous year which was $3 01,400. The intangible assets are measured at actual cost and amortised using the straight-line method. The useful life is estimated at 16 years. The goodwill is not subjected to amortisation (Glaum and et.al. 2013). The intangible assets of Sonic Healthcare are valued at $5,158,984. There is an increase in the value of intangibles as compared to last year. According to Deegan (2012), appropriate accounting of amortisation is made by considering the standards of Australian Accounting Board. In addition, all the expenses and payments related to intangible assets are recorded in the consolidated income statement (Gaffikin and Aitken, 2014). Hence, the companies have not recorded intangible asset as off-balance sheet item. However, detail reporting of the accounting strategies related to intangible assets with is only mentioned in the notes of Dexus Property Group. Conclusion The present study shows that the companies have complied with provisions of applicable standard relating to intangible assets. However, the study depicts that Dexus Property Group has provided all the associated accounting policies in a detail and appropriate manner in comparison to Sonic Heath care. Further, the methods of valuation and explanation are quoted through which the users of financial statement can understand the accounting policies of the company with no trouble. However, Sonic health Care is lacking in this aspect. In addition, both the companies have documented their assets at fair value by considering the condition of prudence. This shows true and dependable information to stakeholders. Both the companies have complied with the guidelines of AASB 138 and IAS 36 for amortisation. They had acknowledged the intangible assets by taking into consideration of the fact that they provide financial benefit in the future. While measuring the value of intangible assets, the companies have considered the provisions of accounting standard and valued as per their accordance. Hence, the intangible assets are recognised only when the probability of future economic benefit for the company exist and are valued at initial cost. The same policy has been followed by both the companies and is in accordance with provisions of accounting standard too. References ersson, S. Wenzel, F. (2014). Application of IAS 36Impairment of fixed assets-A qualitative study about the main challenges for companies regarding impairments. Bonin, H. (2013).Generational accounting: theory application. Springer Science Business Media. Bryer, R. (2013). Americanism financial accounting theoryPart 2: The modern business enterprise, America's transition to capitalism, the genesis of management accounting.Critical Perspectives on Accounting. 24(4). Pp.273-318. Deegan, C. (2012).Australian financial accounting. McGraw-Hill Education Australia. Gaffikin, M. Aitken, M. (2014).The Development of Accounting Theory (RLE Accounting): Significant Contributors to Accounting Thought in the 20th Century. Routledge. Glaum, M., et.al. (2013). Compliance with IFRS 3- IAS 36-required disclosures across 17 European countries: company- country-level determinants.Accounting business research. 43(3). Pp.163-204. Ienciu, N.M. Matis, D. (2014). Inflexion points in the development of IAS 38.Journal of Financial Reporting Accounting.12(1). Pp.62-75. Kung, F.H. et.al. (2013). The Association between Goodwill Amortisation the Dividend Payout Ratio.Asian Journal of Business Accounting.6(2). P.1. Mayorga, D.M. Sidhu, B.K. (2012). Corporate disclosures of the major sources of estimation uncertainties.Australian Accounting Review.22(1). Pp.25-39. Online DEXUS Industrial Trust (ARSN 090 879 137) Financial Report. (2016). [PDF]. Available through www.annualreports.com/Company/DEXUS-Property-Group. [Accessed on 23rd December 2016]. Sonic Healthcare Concise Annual Report. (2016). [PDF]. Available through www.sonichealthcare.com Investor Information. [ Accessed on 23rd December 2016].