Measurement of Anti-proliferative Activity Experiment

Measurement of Anti-proliferative Activity investigateHuman cancer cell lines A549 (Lung carcinoma), MCF-7 (Breast adenocarcinoma), DU 145 (Prostate carcinoma), DLD-1 (Colorectal adenocarcinoma), FaDu (squamous cell carcinoma of pharynx) were obtained from American role Culture Collection (ATCC), USA. These cells were cultured in DMEM supplemented with 10% FBS and antibiotic combinations in 5% CO2 humidified atmosphere at 37 0C.A colorimetric sulforhodamine B (SRB) assay was used for the measurement of anti-proliferative activity as expound before (Adaramoye et al., 2011 Fricker and Buckley, 1995 Keepers et al., 1991 Skehan et al., 1990). It is the second major technique for testing and is the more preferred. This essentially depends on the incur of the negatively charged pink amino xanthine dye, sulphorhodamine B (SRB) through basic amino doses in the cells. The released dye will surpass a more intense colour and more absorbance, when the number of cells and tot up of dye is taken up is greater, after fixing, when the cells are lysed, (Skehan et al., 1990). The SRB assay is sensitive, simple, coherent and more rapid than the formazan-based assays and gives better linearity, a good signal-to-noise proportion and has a stable end-point that does not require a time-sensitive measurement, as do the MTT or XTT assays (Fricker and Buckley, 1995 Keepers et al., 1991).Ten thousand cells were seeded to distributively well of 96-well plate, openhanded overnight and exposed to test samples at 100 g/ml intentness for 48 h. Cells were then fixed with ice-cold tri-chloro acetic blistering (50% w/v, 50l/well), stained with SRB (0.4% w/v in 1% acetic corrosive, 50l/well), washed and air dried. terminal point dye was dissolved in 150 L of 10mM Tris base and plates were assume at 510 nm absorbance (Epoch Microplate Reader, Biotek, USA).Anti-proliferative activity of test samples was calculated as% suppression in cell growth = 100-(Absorbance of compound treated cells/ Absorbance of untreated cells) x100. jumper lead component analysisPCA was carried out based on the contents of cardinal bioactive compounds in fruits and leaves of five Cassia species, using STATISTICA 7.0 software. When the contents of investigated compounds were below the quantitation correct or not detected in the samples, the values of such elements were considered to be zero.Results and discussionOptimization of chromatographic and MS/MS conditionsComplete judicial separation of proximate analytes is certainly not required for MS/MS detection. In this study, chrysophanic acid and emodin are having same(p) product ion, while catechin and epicatechin are having same precursor and product ion. Therefore, mobile mannikin was optimized using different compositions of solvents and adjusting their incline elution for separation of all the compounds. Acetonitrile possesses stronger elution ability in comparison to methanol, which shortens the elution time and indeed sele cted for this method. On the basis of the polarity of anthraquinones, phenolics, flavonoids and terpenoids in the extracts of Cassia species samples, an Acquity UPLC BEH C18 (2.1 mm 50 mm, 1.7m Waters, Milford, MA) column was selected for their separation, which was more suitable for acidic mobile phase with smoother baseline in the separation as compared to other time-tested columns. Compared with acetic acid, formic acid was found more effective for ionization of compounds detected in the negative ESI mode. Thus, different concentration strengths (0.05%, 0.1% and 0.2%) of formic acid were investigated, and finally 0.1% formic acid concentration was selected for analysis. Therefore, optimized gradient elution with 0.1% formic acid in water and acetonitrile at a advert rate of 0.4 mL/min with the column temperature of 30C resulted in separation of the 18 compounds in less than 8 min chromatographic run time. totally the compound dependent MS parameters (precursor ion, product io n, declustering potential (DP) and collision nothing (CE) were carefully optimized for distributively targeted compound in negative ESI mode, which was performed by flow injection analysis (FIA). The chemical structures of 18 components were characterized based on their memory behaviour and MS information such as quasimolecular ions M-H, fragment ions M-H-COO, M-H-COO-CH3, M- CO-H2O compared to link standards and literatures (Pandey et al., 2014 Wei et al., 2013 Xia et al., 2011 Yu et al., 2009). MRM parameters DP, EP, CE and CXP were optimized to achieve the most abundant, specific and stable MRM transition for each compound as shown in Table 1. MRM extracted ion chromatogram of analytes are shown in Fig. 1. uninflected Method ValidationThe proposed UPLC-MRM method for quantitative analysis was validated match to the guidelines of international conference on harmonization (ICH, Q2R1) by linearity, LOQs and LODs, precision, solution stability, and recovery.Linearity, LOD and L OQThe inside standard method was employed to calculate the contents of cardinal analytes in Cassia species. The stock solution was diluted with methanol to different works concentrations for the construction of standardisation curves. The linearity of calibration was performed by the analytes-to-IS peak subject area ratios versus the nominal concentration and the calibration curves were constructed with a weight (1/x2) factor by least-squares linear regression. The applied calibration model for all curves was y = a x + b, where y = peak area ratio (analyte/IS), x = concentration of the analyte, a = slope of the curve and b = intercept. The LODs and LOQs were measured with S/N of 3 and 10, respectively as criteria. The results were listed in Table 1. All the calibration curves indicated good linearity with correlation coefficients (r2) from 0.9990 to 0.9999 within the test ranges. The LODs for each analyte wide-ranging from 0.02-1.34 ng/mL and LOQs from 0.06-3.88 ng/ml and were m uch lower than those obtained with precedent HPLC methods (Chewchinda et al., 2012 Chewchinda et al., 2014 Chewchinda et al., 2013 Ni et al., 2009 Prakash et al., 2007).Precision, Stability and RecoveryThe intra-day and inter-day variations, for the determination of precision of the developed method, were evaluated by determining the eighteen analytes in six replicates on a whizz day and by duplicating the experiments over three successive days. The boilersuit intra-day and inter-day precision were not more than 3.37 %. Stability of sample solutions stored at room temperature was evaluated by replicate injections at 0, 2, 4, 8, 12 and 24 h. The RSDs value of stability of the eighteen analytes 3.19 %. A recovery test was applied to evaluate the accuracy of this method. terce different concentration levels (high, middle and low) of the analytical standards were added into the samples. Three replicates were performed at each level. The percentage recoveries were calculated accordin g to the following equation (detected amount passkey amount) 100% / added amount. The analytical method developed had good accuracy with overall recovery in the range from 97.75-105.09 % (RSD 2.42 %) for all analytes (Table 1).

Career in Quantity Surveying

C arer in touchst i analyze measurement surveyors come in two flavors. in that respect is the PQS, Private measure Surveyor, who flora in professional pr cropice and the CQS or take awayors Quantity Surveyor, who playacts for a twist affirmer. The Quantity Surveyor is responsible for on the whole the financial, contr existent and legal aspects of a tress throw up. The PQS on the wholeow for provide court formulation advice during the design pose of a get going and and then varan the actual costs against the bud witnesss whilst the propose is universe built. Building experienceile organs are frequently remunerative monthly in instalments on large projects and it is the sum surveyors job to determine a decorous valuation for the spirt that has been bump morosed. In addition the PQS pull up stakes advise the customer on a suitable form of building contract.The affirmers Quantity Surveyor will be elusive in pricing melt down that a contractile organ i s asked to tender for, letting packages of work to specialist subcontractors and valuing and paying for subcontractors work. In the corresponding way that the PQS provides cost readying advice to the knob the CQS provides financial advice to the building contractor.If you destine you are more skilled with figures than floor plans then you might say rough becoming a amount of money surveyor the so c entirelyed economist of the verbalism industry. As a student amount surveyor, poignancy Smart worked on the McAlpine sphere in Huddersfield calculating the reflection costs. Listen to what she has to say ab forth her work by clicking on her link. Hit Back on your browser to return to this page.If you think you are more skilled with figures than floor plans then you might think about becoming a amount surveyor the so called economist of the plait industry. As a student quantity surveyor Ruth Smart worked on McAlpine Stadium in Huddersfield calculating the body structure c osts.The major one of this stadium was all of these they are called banana trusses because they are shape equal bananas. The steel work that went into this stadium was in truth expensive. thither is a lot concrete in this building as you john gather in all the seats. The whole structure is concrete. The seats are put on top of concrete.Steps, huge, huge money. The nicer bits are thing like you know the actual pitch, and the lights all these extras that you dont think of which need to be priced. The grade markings, everything we start to take into account everything, signage, big project.I studied quantity surveying at Leeds and years 1 and 2 was spent in the college education, year 3 was spent on state of affairs at McAlpine Stadium and year 4 was my final year again spent in College. It wasnt just text book stuff it was things like learning to build a brick wall. What facial expression was about the actual physical building of buildings.Surveyors who have been educated in Britain are viewed very well all overseas. both months after I graduated I started work out in Johannesburg, South Africa. Which was fantastic lots of exposure. Thr have in at the cloudy end was great rails my own jobs.I became chartered June 2000. Its good in the fact that if you requireed to set up your own practice you have to be chartered to do it for your professional damages insurance. Its good alike because being chartered means you are more qualified and you get a bigger salary. And also if you take a break from your career when you are chartered its easier to get back into your career.Team work in this sort of industry is very important because thither are lots of different severalizeies you have to authorize with and that you have to work with.The design team being architect, quantity surveyor, engineer, contractor must all work together must all give because without each different we couldnt get the job done.I was attracted to the mental synthesis industry bec ause I had never met a woman who worked inwardly locution and it was a challenge to me. I would say to a woman who was a little bit nervous about joining the industry to go for it because I think its worthwhile and shed love it like I do.Quantity appraiseOur team undertakes all types of Quantity Surveying services for a wide-ranging client base and property profile. We squeeze all aspects of a project, from feasibility through to overall redevelopment, consistently applying a number of firm principles. These involve strict financial and risk ascendancy at all times, continuous value engineering and cost-in-use surveyments.Our Servicesfeasibleness and PlanningProvision of an unambiguous statement, setting out each clients brief and objectives.Provision of initial cost advice and an anticipated eject out-turn price. Initial estimates are later highly-developed into detailed cost plans to monitor the ongoing cost of the design development.Identification and control of the proj ects risks, which tin typically include neighbouring issues, access issues, ground conditions and programme restrictions. procuranceRecommendation on the form of contract.The selection of contractors and associated tendering/negotiating processesThe provision of an unambiguous, concise and bump off Agreement between all per centumies, accurately reflecting our clients requirements and the contractors proposal.Appointment of the contractor and production of contract documentation.Construction pecuniary monitoring, including interim payments and variation controlProgramme monitoringContract deed and administrationReal-time reporting on programme and out-turn costs resultManaged possession we can negotiate and agree full, sectional or partial(p) possession of a projectAgreement of final account subsidiary servicesWe supply a range of supplementary services, complementing our an otherwise(prenominal) divisional colleagues by providing specialist cost and time critical analysis to them, where they whitethorn be responsible for the overall service to the client. Such services includeEmployers agent, as identified by the JCT Standard Form of ContractLitigation support for disputes arising within building contractsExpert witness relating to issues of constructionCost-in-use/value engineering for alternative construction solutionsDevelopment monitoring for trey partiesFire insurance valuationsPlanning supervision as recognised by the Health Safety ExecutiveCapital allowance assessments for increased allowances against locoweed taxTax and VAT guidanceQS DescriptionQuantity surveyors posit cost estimates and plans, audit projects, lie with construction costs and administer construction contracts for all levels and types of construction.Quantity surveyors whitethorn perform the following taskstalk to architects, engineers, builders, contractors, suppliers and project ownersstudy architectural and engineering drawings and specificationsprepare a Bill of Quant ities, which lists the respective(prenominal) components required to construct the projectcheck on changes of design to assess the effects on costassess and recommend payment to contractors during constructionprepare monthly cash-flow forecasts for clients and tax depreciation schedulesundertake feasibility studies to incite in decisions about the worth of a project proceedingact as consultants to business and government.Quantity surveyors commonly work in offices. They also visit building situates, clients and other members of construction teams.Personal Requirementsanalytical and consistentable to concentrate for huge periodsgood oral and written conference skillsable to work accurately with figuresable to work as part of a teamable to work independentlyaptitude for on the job(p) with computers.RICSIncreasingly, Chartered Quantity Surveyors are becoming gnarly when they should be at the start of the decision-making process.The role of the quantity surveyor has changed si gnificantly in recent years. There was a time when they tended to be brought in, withal late in the day, to cost someone elses work and ended up being falsely cast in the role of the spoilsport who utter it was all too expensive.Today the skills are largely the same but importantly the percept and understanding have changed. Increasingly, quantity surveyors become involved when they should be at the start of the decision-making process.Whilst the primary role of a quantity surveyor remains to manage costs on building or construction sites, arguably they are just as valuable at providing ideas and creative solutions in the advance(prenominal) stages of the project.Quantity surveyors are particularly skilled at victorious the long view, assessing the options and at providing the client with a full picture on which to confound decisions.Take, for example, a large new housing complex requiring an access route. When all the aesthetics and environmental issues have been assumeed th e decision is whether to go for the shorter more luff option or for the longer one. Superficially the shorter route seems more dinky but detailed examination reveals expensive additional engineering would be required.The full job specification for a quantity surveyor would alone binge this page but typical responsibilities includepreparing cost estimatesmanaging costs on siteadvising on choice of materialsadvising on construction techniquesdealing with planning issues, building regulations, architectsinvolvement in the procurement processproviding cost and contract expertiseThe type of project could range from large residential or offices to motorways, water companies or a sports stadium.Alasdair Thompson is a Divisional Director of Franklin + Andrews, one of the UKs pointing firms of quantity surveyors.With ten years experience Alasdair has a very clear opinion of how quantity surveyors should be used There is no doubt our clients get the best value when they involve us at the outset. I also believe the relationship with the other professionals is much more cooperative and open with everyone listening and taking advice early on.Quantity Surveyor a person who measures and prices building work.In real lifeQuantity surveyors are the accountants of the building profession planning and managing costs of construction projects from start to finish. Quantity surveyors (or QSs as they are known, since its a bit of a mouthful) both work for a private QS practice and act on behalf of clients or for a contracting firm which carries out construction work.This profession is sure enough not all hard hats and wellies. In fact the role of the quantity surveyor has changed so dramatically in recent years that the profession doesnt unceasingly answer to the name of quantity surveying anymoreYou will often see private practices referring to themselves as cost consultants and project managers because of the nature of the work they now handle. Due to the recession, QSs ha ve had to adapt or die and there are now fewer, larger private practices than ever before taking on a broader remit of work.No longer do quantity surveyors just measure and price work, they have a more strategic role. Nowadays the QS is involved at all stages of a project from preparing tenders and planning costs to preparing final bills of quantities essentially, making sure projects are planned and completed to cost and look, on time.UK construction professionals are respected abroad and, partly in response to the depressed home market, many UK firms have developed an international outlook.Best bits Seeing things happen exactly as you said they would.The opportunity to have a career with commercial AND practical elements.No two projects are the same.Worst bits As with all parts of the construction industry, quantity surveying is very recession sensitive.Everyone outside the industry thinks you are an estate agentDont bother if Youre sensitive to jokes about counting nails.You w ant a nine to five career full of textbook projects.Demands proficient and business knowledge. QSs understand the building work in hand and furbish up sure work is done in a commercially executable way.A logical mind with a down-to-earth approach to fuss solving and a personality which is at ease with business executives, site employees and spreadsheets is an advantage.Teamwork Overused word, but in this business you appreciate the clients needs and work with them to give a satisfactory outcome. Also required is the ability to motivate and lead people on site.Flexibility Youll be required to travel to projects all over your patch (a car is often part of your salary package).Qualifications and reproduction Most entrants follow relevant degrees or HNDs and have gained work placements in the process (sandwich courses are popular). To qualify as a chartered quantity surveyor entrants take the APC (assessment of professional qualification) run by The Royal asylum of Chartered Su rveyors (RICS). The APC is all about what you know and how well you can apply it.Areas of workContracting QSPrivate Practice QSContracting QS a lot seen as the muddy boots side of the profession because contracting QSs are usually based in site offices although contrary to popular rumour they do not count bricks all dayThe contracting QS has a calculate for every project and must make sure a project stays within it. To control the purse strings the QS will head work on site in the most efficient manner. talk terms with the site employees, plus employees from subcontracting organisations (smaller organisations brought in to handle particular portions of work).Negotiate with the clients QS over any price changes.Approve payments made to suppliers, employees and subcontractors.Prepare bills of quantity for work in progress and the final accounts.Private QS A private quantity surveyor is employed by a client to advise on their construction costs. Key roles for the private QS include working out the most prehend way to meet clients needs and advising onThe site chosen.Costs of labour, shew and materials.A suitable building contractor.Once the project is up and running the QS monitors costs and negotiates with the contractors QS (agreeing payments and any changes to the original price) to ensure work is carried out to the quality specified and in the time available.Once a project is complete the services of a QS can be retained to ensure a building is managed and maintained efficiently.Quantity Surveyors matter Commercial Services UKNational Commercial Services specialise in the following areasQuantity SurveyorsCareers in ConstructionConstruction ConsultantsConstruction Dispute ResolutionQuantity SurveyingQuantity Surveyors are concerned with financial counselling, measurement and accounting on construction projects. They deal with detail and tend to be highly literate person and numerate and possess computer and IT skills to enable them to fulfil their res ponsibilities. They work on their own or within teams of other QSs or multi-disciplined professionals. They can be employed by Contractors, Subcontractors, Trade Specialists, Architects, Consulting Engineers or other companies or organisations involved in the construction process.Quantity Surveyors are trained professionals. Some will start straight from school, some will study further with a university or higher education degree in the subject. Professional qualifications can be gained through a number of institutions recognized throughout the world, examples being the Royal Institution of Chartered Surveyors (RICS) or the Institution of Civil technology Surveyors (Inst.C.E.S.). QSs can work in all levels of the industry, from assistant and trainee through intermediate, project, senior, managing, regional and chief Quantity Surveyor levels to Company Directors.Quantity Surveyors are involved with all financial aspects of construction work and increasingly, in the role of commercia l, legal and contractual specialists. In addition to the prime quantity surveying functions, many QSs have an expertise in the research, preparation, submission and negotiation of contractual claims as a part of the general responsibility for financial control and financial public assistance of contracts.Quantity Surveyors work in building, civil engineering, water, process, M E and other areas of the construction industry. They usually operate in two distinct environments. Pre-contract work involves the preparation of documentation to enable work to be put out to tendering contractors on behalf of the Client. Clients include government bodies, public and private authorities, developers and others seeking to undertake construction projects.Quantity Surveyors working in this area are usually employed by Professional Quantity Surveying Practices, Consulting Engineers, Architects or other companies, practices, professionals or individuals retained by the end user to ensure that what is last built is what he actually requires. He is apt(predicate) to work in conjunction with designers and engineers and other construction professionals.The Quantity Surveyors work includes taking off quantities from drawings prepared by others, analysing, tabulating, formulating the information to facilitate the preparation of bills of quantities, schedule of place or other documentation chosen to enable the works to be measured and valued. In doing this, the Quantity Surveyor follows guidelines set out under different documents which form part of the contract, including the method of measurement, conditions of contract, contract specification and other particulars. He may be involved in the preparation of preambles or other documents forming part of the contract.Once the documentation is prepared, the contract can be let and the work commenced. The quantity surveyor is then concerned with Post-contract work, for either the Employer or his agents, or the Contractor carrying ou t the work. He may work on site or remote from site in his Employers offices.The Quantity Surveyor working on behalf of the Employer may have been involved in the pre-Contract work or he may not. His job is to ensure that the value of work carried out is aright established in accordance with the particular contractual arrangements being used, and to march appropriate payments to the Contractor. This involves taking receipt of the Contractors interim applications for payment usually at fortnightly or monthly intervals, checking the Contractors submissions and calculations and preparing details for certification of payment by the Engineer or the Architect.The principle role of the Quantity Surveyor working for the Contractor is to look after the financial interests of his employer. He will calculate and file the financial value of the work carried out and ensure that the Contractor is paid properly and on time. During the currency of the contract, he will be involved in measurement s on site and from drawings in order to establish the straightforward value of work done in the interim period. This is usually itemised within a bill of quantities or schedule of rates prepared in advance as part of the contract documentation. He will consider variations, modified and additional works and evaluate their value for his interim applications for payment.Concurrently, he will be concluding measurement and evaluation wherever manageable as part of the final measure, to be submitted later as part of the Contractors Final Account. In addition to preparing applications for payment, the site-based Quantity Surveyor is also likely to be involved in internal company reporting so that the Contractors management are kept abreast of the financial status of the project. He is likely to be involved in forecasts and budgets and other reporting systems.Another primaeval role for the modern quantity surveyor working for Contractors, is the procurement, appointment, administration, management and payment of subcontractors. On some projects, the management of subcontract accounts is the Quantity Surveyors chief responsibility. He may also have responsibility for matters such as insurance claims on behalf of the Contractor or third party claims.

An Inspector Calls | JB Priestly

An examiner C in eachs JB hieraticalWhat is the music genre of An quizzer C altogethers and how does it fulfil its purpose? How would the audiences charge be sustained during the performance?An examiner C tot in allys is a be written by J.B. Priestly, start-off performed in 1945 in the Soviet Union, and set in 1912. It is considered to be wholeness of Priestleys best known reverses for the stage and angiotensin converting enzyme of the setics of mid-twentieth century English theatre. The be is a three- execute drama, which urinates place on a single night in 1912, and focuses on the wealthy middle- yr birle family, who live in a comfortable home in Brumley and each of member of the family symbolises at least one of the seven vicious sins. The family is visited by a man calling himself examiner Goole, who questions the family ab prohi dappleed the suicide of a young operative-class womanhood, Eva metalactor. The style of An Inspector Calls is based on one-time(a) Mo rality Plays. It is a sharpness give care a detective stage or a whodunnit. Morality repairs were religious symbolises written in the after-hours middle ages. They t re principal(prenominal)dered to involve the seven deadly sins and tried to teach population how they should be apply. They werent really corresponds for entertainment they were warnings against the perils of temptation. An Inspector Calls follows the alike(p) idea as these moral philosophy plays its kinda blunt in pointing out e be activeuallyones sins, and tries to brace them to confess and repent, neertheless non all the regions do though. An Inspector Calls is a morality play without religion and doesnt follow Christian ideas well-nigh confession and forgiveness. The moral venture isnt God, it is a police examiner. Priestley changes the religious background of the morality play and makes it secular. Priestly fought in the trenches in World War One when he was twenty. Priestley was already famous wh en he wrote the play, An Inspector Calls was written in one calendar week in the final months of World War Two. By this time Priestley was already famous as a writer of plays and novels.The portions language evinces their social attitudes. The rotates and Crofts project themselves as respectable citizens of the right social class. Men be referred to as blighters, but Gerald calls circumvolve Sir. They use Euphemisms to talk roughly certain matters, for prototype it is said that Eva/Daisy went on the streets where she led another kind of life and became a woman of the town. These ar all euphemisms for became a prostitute. Inspector Goole uses language contraryly, he doesnt wad around, he yet speaks his mind, and he doesnt waffle he describes Eva/Daisys finish as having burnt her inside out. This contrasts with birls long waffly computer addresses at the beginning of act one. Sheilas language changes during the play at the start of the play she uses simple, playful and preferably immature language. Sheila says, Im sorry Daddy, to Arthur when she has been admiring her ring, instead of listening to him. By the end of the play she is confident and assertive, using simple, plain and blunt English, just like the inspector Between us we drove that misfire to commit suicide. Sheila doesnt show all doubt, and is happy to mind judgement on herself and the rest of her family.Arthur birling is the betoken of the family. He is ample and irritable. He is too genuinely stuffy and traditional. Arthur doesnt flush nearly(predicate) bothone else unless they are making him rich or look obedient, he is also wrong. Arthur rotate represents four out of the seven deadly sins Mr birling represents Gluttony because in the play he is described as a heavy-looking, kinda portentous man. He also represents Covetousness because he desires more power than he has got, in the play he says, Just a knighthood. Covetousness is like lust and gluttony, a sin of pursuit of wealth, experimental condition and power. Arthur represents Envy in An Inspector Calls, because he envies Gerald croft and extremitys to be like him, in the play he says, feels you may have done better for yourself socially. dress is considered the most original and most well(p) out of the seven deadly sins, and indeed the ultimate source from which the others arise. Mr birling represents everywherecharge in the play because he is overly proud of what they have got and he is ashamed of Eric, his son.Sybil logrolling is haunt with etiquette and her status in society. She is stubborn and is the most cold-hearted character in the play. Mrs birle represents 2 out of the seven deadly sins Mrs Birling symbolises individual retirement account because she is always telling Sheila to be quiet be quiet Sheila Pride is showed through what she says, Feels like you could have done better for yourself socially.Sheila Birling is in her mid-twenties, is quite attractive and rat her spoilt. Shes quite lonely and excitable. This potence that tends to margin call a lot. Mrs Birling is the most moral one of the family though. Sheila Birling symbolises two out of the seven deadly sins she represents Sloth because she doesnt really do any topic and has no job thats rough social function this public school and varsity doesnt teach you. Miss Birling also represents envy because she was envious of Eva smith.Eric Birling is an alcoholic. He is a untamed alcoholic who is rather nervous and paranoiac. He doesnt like his parents, and they dont seem to kip down him much either. Eric Birling represents three out of the seven deadly sins he symbolises Sloth because he doesnt really do anything, just like his sister, Sheila. He is always drunk, more drinks? and I thought this time it wasnt so bad. Eric also represents propensity because he went to the palace bar which was where he met Eva.Gerald Croft is thirty, attractive, really rich and engaged to Sheila. Gerald is self-satisfied and he agrees with Mr Birling about business. He is very successful, but hes a liar, and he has been unfaithful to Sheila. Gerald represents one of the deadly sins, Lust because he met Daisy at the palace bar he apply her, and paid for her flat, to help her.The audience dont know much about Eva metal head for the hillser/Daisy Renton because we never meet her. We are not sure if they are the same person, or a entirely distinguishable quite a little. She might not even be deadInspector Goole is not a real police inspector. Unfortunately, thats as much as we do know. He is mysterious, purposeful and aggressive towards the family. Hes very moral and seems foc utilise on getting them all to confess their sins. His number Goole, reminds the audience of ghoul, which is ghost.Edna is the maid. Her larger-than-lifegest line in the play is Please sir, an inspectors called. She answers the door a couple of times and thats it.Priestly has chosen to embarrass severa l themes in his play, one being social class. The Birlings and the Crofts are high up socially. The Birlings are clearly middle class. Geralds family are seemed as superior to Arthurs because his family owns land which means they are of higher status than a city family who have make coin out of business. Arthur was Lord whitethornor two years antecedently and had been an Alderman for many years. Sybil Birling is a leading member of the Brumley Womens Charity Organisation. This is a group of wealthy middle class women who give money to dread(a) women. Small things matter when you are middle class in 1912. Arthur bought the same port as Geralds dad, hoping to impress him. It doesnt because Gerald doesnt recognise the port. Sybil disapproves of her husband verbalise what good food it was in front of Gerald. Playing golf with the Chief Inspector is something that Arthur thought would impress Inspector Goole. These little things matter to Mr and Mrs Birling because they show the bein g that you have a place in the social power structure the more refined the ritual, the higher up you are. The middle class do a lot of hiding and repressing,they dont speak about certain things, for example, prostitution I see no point in mentioning the subject. The Birlings try to hid Erics serious drinking problem Sheila had it worked it out but his parents didnt requisite to know. Sybil acts as if the on the job(p) classes are a various species. She is obsessed with her social status, she refuses to believe that Eva/Daisy cancelled down Erics money because it was stolen, tell that a girl of that sort does not have fine feelings and scruples. Sybil is a cold person, and has probably repressed perception all her life in the name of fitting into society and its not surprising she gets very distressed and collapses into a chair at the end. The class system of the early 1900s was wrong. This hierarchy of social class was based upon hypocrisy, lies and selfishness it used and ab used those lower down, then threw them out if they became inconvenient and no weeklong useful, like Eva/Daisy. The Inspector warns that if they dont accept debt instrument for each other, because they are all equal, it will all end in fire, descent, and anguish. Another theme Priestley chose to include in his play is Happy Families. They pretend to be happy, the baffle and male parent are in control and the son and daughter mange light-hearted acceptable teasing. The meal finishes, so the ladies withdraw to the drawing inhabit, to let the men talk. All the paranoid tension is in at that place, brewing, but is entirely shown in very sharp ways, for example, Sheila teases Gerald half playfully, but also half seriously, about culture summer. Mrs Birling corrects her husbands social mistakes, for example, saying to Gerald that the food was nice. The family is go forth in a mess at the end of the play. Eric says he doesnt care whether he stays or sees, he tells his mother t hat she doesnt understand anything and Eric calls his dad a bad novice youre not the kind of father a chap could go to. Shelia says she wants to get out of the family discussion because it frightens her, and she doesnt know whether she will every marry Gerald. The family is in a mess, and Sheila and Eric refuse to go on behaving just as we did. They dont want to pretend anymore and the parents no longer have any authority other their kids. The children end up thinking for themselves, the Inspector tries to make everyone equal, which destroys the family. erst Mr and Mrs Birling lose control, the family disintegrates. An Inspector Calls is set in 1912 and was written in 1945, The First World War would start in two years. Birlings rose-colored view that in that respect would not be a war is completely wrong, and The imprimatur World War ended on 8th May 1945. People were recovering from nearly six years of warfare, danger and uncertainty. In 1912, in that location were strong dis tinctions between the upper and lower classes, and in 1945 class distinctions had been greatly reduced as a result of two world wars. In 1912, women were subservient to men. All a well off woman could do was get married a poor woman was seen as cheap labour and in 1945 as a result of the wards, women had realize a more valued place in society. Finally, in 1912, the regnant classes saw no need to change the status quo, and in 1945, there was a great desire for social change. Immediately after The Second World War, Clement Attlees Labour Party won a landslip victory over Winston Churchill and the Conservatives.The detective genre was popular in 1945 Priestley mandatory to create a play that held the interest of the audience. The typical detective play elements are all contained but cleverly described.The play is structured so that the audiences attention is maintained by talking about one character at a time and giving out little bits of info at a time, the time to read the play i s the time that all the events in it happen.Priestley opens the play in the middle of a conversation, which engages the audience presently because they want to figure out what is personnel casualty on. When Inspector Goole arrives, the atmosphere be summates tenser and at first, the family seem happy to help, but then a few minutes later, everything changes. Arthur wants the Inspector to leave weve been modestly celebrating Geralds engagement to my daughter, Sheila.We see intervals at the end of each act, and at the end of each act, Inspector Goole either says something, or does something and each act ends on a cliff-hanger which is done to create tension at the end of an act. The end of the play is the spaciousgest cliff-hanger though, when Arthur answers the phone to find out out that a second Inspector is on his way and that they thought was just a hoax was in fact true. Ending the play on a cliff-hanger makes the audience want to watch more and enable them to find out what happens next, and they are left(a) thinking about the play and its substance afterwards. The cliff-hanger technique is continued to keep the play focused and concentrated on one subject, it also draws in the attention of the audience and raises the tension.Only one setting is used throughout the duration of An Inspector Calls, the Birlings dining room which is where all the action takes place. The effect this has is that it is quite claustrophobic in there and the tension mounts up easily. They are all confined, and confess the sins they have attached in the outside world. Men do all the prestigious work they own companies (for example, Birling and Company and Crofts Limited). Sheila and Geralds engagement may lead at some stage to a business merger Mr Birling hints at this.Throughout the play the audience is interested in character development. Arthur Birling likes to be in control, but as the play continues, it becomes clear that he isnt. At the beginning of the play, Arthur is in charge of everything, even the port they are drinking He is a public figure in Brumley and is obsessed with his status in the community. Birlings family is falling apart, and he can do slide fastener about it. Sybil stays loyal to him at the end and stands by him. An Inspector comes in uninvited and asks blunt and insulting questions. Eric turns out to be disloyal both as a son and an employee. Eric stole money from the social club to solve his problem and says, youre not the kind of father a chap could go to when hes in trouble. By the end of the play Sheila is also no longer his obedient child she learns and matures and is disgusted by her fathers refusal to accept state for his actions. When the Inspector is in Birlings dining room, there is a battle waiver on between them. Arthur wants the Inspector to behave according to the rules of his own abridge world. He tries desperately to win the Inspector over, for example, Arthur offers him a glass of port. The Inspector refu ses. Arthur says he plays golf with the Chief Inspector. Inspector Goole simply says, I dont play golf. Furthermore, Arthur tries to impress the Inspector with his record in public office (Lord city manager Etc.). Inspector Goole says nothing. The Inspector does not share Birlings middle class values, Arthur proudly introduces Gerald Croft of Crofts Limited the Inspector seems unimpressed. Arthur says to Sheila that the Inspector is going to leave. The Inspector contradicts him by saying Im afraid not. Mr Birling gets angry when Inspector Goole says Sybil is not telling the truth. Arthur is a very shallow man, he is obsessed with how things appear to tribe and his main concern is how his public image is going to be affected. He doesnt want the story to come out and ruin him for good. Birling is prepared to pass off Gooles visit as a hoax, which means nothing has changed for him. He is selfish and self-centred he pharisaism see why his children cant go on living as they were before .As a wife, Sybil is rather successful she is loyal to Arthur, despite telling him off now and again. As a mother, she is something of a failure because she doesnt notice Erics alcoholism or any of the other problems until it is too late. Sybil Birling is stubborn and heavy-hearted she is a complainer and is very negative. She refuses to help Eva/Daisy because she uses the Birling name. She is slow to see that Gerald took Eva/Daisy as his cyprian and she shows no remorse I did nothing Im ashamed of. Furthermore, Sybil is a complete schnoz she dismisses Eva/Daisy as just another girl of that class. Mrs Birling doesnt believe that a girl can have fine feelings and scruples. She cannot believe that a girl of that sort would ever refuse money. Basically, she thinks that the working/lower class are morally inferior. Mrs Birling is uncooperative with Inspector Goole she sees him as an int uncouthr and finds him rude and assertive. She tries to make him feel inferior, of course my husba nd was Lord Mayor only two years ago. She finds him impertinent for taking Sheilas side against her Sheila tries to warn her tacit about building up walls between herself and Eva/Daisy, and the Inspector agrees, making Mrs Birling look stupid. When the Inspector is interrogating her she denies that she recognises the photo and the Inspector accuses her of lying. At first she answers reluctantly. He asks her if there was a committee meeting two weeks previously I dare say there was, she replies. Mrs Birling doesnt change at all throughout the play. She wants to challenge the Inspector and his views to suit hers. Sybil notices that Eric and Sheila have changed their views, but she shut up sides with Mr Birling.Miss Birling seems to be the perfect daughter in act one. The stage directions say she is very pleased with life and rather excited. She uses razz expressions like squiffy and says, dont be an ass which her mother disapproves of, (but its all quite light-hearted because its s uch a happy occasion). Miss Birling is excited about her engagement she adores her ring and is distracted by it. At the start of characterization One, she behaves appropriately, gets lots of attention and seems happy. Sheila was jealous and vain in Milwards, she loves shopping, especially at Milwards, it is her favourite shop and both she and her mother have accounts there. But last January, something happened that make her behave in a terrible manner. Sheila, for some understanding was in a bad temper and says it was my own fault. She tried a particular dress on, although her mother and the assistant said it wouldnt suit her. Eva Smith held the dress up against herself to illustrate a point, and she looked very attractive in it the dress really suited Eva, but it didnt suit Sheila. Miss Birling saw Eva smiling at the assistant, and interpreted this as doesnt she (meaning Sheila) look awful. Sheila report Eva to the manager and threatened to withdraw her account if the girl wasnt sacked. Back then, the big customers, like Sheila were always right, and Eva was sacked straight away. Throughout the play, she doesnt act childish like she did at Milwards, getting Eva back was a bitchy thing to do, just for the sake of one random smile. Sheila is rich and she has got power, so she used it, but she regrets her behaviour and she says its the only time that sort of thing has happened Sheila seems genuinely remorseful and seems to have learnt a lesson. Miss Birling is different from the other, she is totally appalled by the death of the girl and when she realises her part in the tragedy (when she recognises the photograph) she runs out of the dining room crying. The Inspectors revelations change her for good, before Gerald leaves to take some air, she hands back the engagement ring, saying that they are changed people you and I arent the same people who sat down to dinner here. afterwards the Inspector leaves, however, her parents want everything to return the way it was. Sheila is the only one who unfeignedly understands what has happened, and sees they all have to change. Sheila becomes a bit like the Inspector herself, she adopts some of the Inspectors techniques, she asks Gerald as many questions as the Inspector himself does, she reveals Erics drinking problem to her mother and at different times contradicts or typesets down her mother, her father and Gerald, like the Inspector does. Overall, Sheila is a wise woman.There are clues that Eric isnt quite right, the first hint comes from Priestleys stage directions. We are told that Eric is not quite at ease. He is apparently half shy and half assertive. He finds things his family says funny, even when there is no joke this shows he is out of place, or drunk. He has criminal secrets firstly he is a drinker, a heavy drinker. He got a prostitute pregnant, and has stolen money from his fathers business to support her. Eric doesnt seem to be love very much by the others, his father still sees h im as a boy. Arthur wishes Eric was more like Gerald. Sheila seems to care about him, but mostly seems to ignominy him because he is in a mess. She doesnt try to help him, she just says, I dont want to get poor Eric into trouble but In going to the stalls Bar, Eric is only doing what all middle class men with money are expected to do. Eric is the villain and the victim, he doesnt have many friends people who would stick up for him. He feels isolated and unsupported. He has had a miss childhood and has had to find comfort elsewhere. The audience generally forgives Eric, he accuses the others of feign nothings happened, you lot may be letting yourselves out nicely. Most importantly, Eric accepts responsibility for what he did, the fact remains that I did what I did.Gerald is like a mini-Arthur, but not quite as bad, he agrees with Birling on politics and women and laughs at his joke about getting into trouble. Mr Croft supports Arthurs sacking of Eva Smith you couldnt have done an ything else. Gerald does have secrets though he hasnt been honest with Sheila and thinks he can fob her off by saying, all right. I knew her. Lets leave it at that. Gerald thinks he fell in love and gets upset about Daisy. He is distressed when it suddenly hits him that she is dead. He says he didnt feel about her as she felt about me. Gerald helped Daisy, for six months. He says he took pity on her and helped her, but he didnt feel so selfless about it that he wasnt prepared to start sleeping with her after a while. It is hard to see Gerald as good or bad, the Inspector wasnt too acidulated on him. He notes that at least Gerald had some affection for her and made her happy for a time.Eva Smith/Daisy Renton, her first name is a bit like Eve, the first woman according to the bible. Her second name, Smith, ordinary and very common. The Inspector says there are millions of Eva Smiths and John Smiths still left and their chances of cheer are intertwined with our lives. The subject of the play is not Eva/Daisy the focus of the attention is the fivesome people sitting around the table at the beginning. Evas looks may have been her downfall she had big dark eyes and soft brown hair. Arthur Birling remembers her as a effervescent good-looking girl. Sheila remembers her as very pretty. Gerald remembers in the Palace bar she looked young and fresh and charming. Eric remembers meeting her there too and that she wasnt the usual sort. Sybil Birling doesnt say anything about her looks she probably thinks a working class girl has no right to be pretty, based on her other views. All of Eva/Daisys jobs got taken away from her. First, she was a factory worker at Birling and Company. A Shop assistant at Milwards, she worked there for a couple of months and Sheila got her sacked. She was a prostitute and then a mistress to Gerald. He rescued her from the life of a working prostitute and put her up in a flat, gave her money and slept with her. This made her happy, until Gerald dumped her. Eva/Daisy ended up back as a prostitute. The audience dont find out whether Eva Smith and Daisy Renton were in fact, the same person, so at the end of the play, this is what they are left thinking about. There are reasons why Gerald claims there were lots of different girls. Gerald says, there isnt any such inspector. Weve been had. Geralds key point is Weve no check it was the same girl. He says, for all we know, the Inspector could have shown us all a completely different photograph. Eva/Daisy never sought revenge, so the Inspector did it for her.The Inspectors manner is deceptive, the stage directions tell us that he need not be a big man but he mustiness create an impression of massiveness, solidity and purposefulness. His authority strengthens his strong moral refinement he can cut into the dialogue with authority, as he does when he tells Birling that Eric can wait his turn. He speaks firmly when he contradicts Birling and allows Eric to have another drink. He gets more impatient and irritated as the night continues just as the two parents show their own exasperation and intolerance. Goole reveals new information that moves the play on, he starts it all off with a summary of the afternoons events, he moves Geralds account of events on by bluntly saying that Gerald decided to keep Daisy as his mistress. The inspector uses emotive language, he has come to stir things up. His descriptions of Eva/Daisy do this, he describes her as a pretty and lively girl who died in misery and agony hating life. Goole says to Mrs Birling, that Eva/Daisy was alone, friendless, almost penniless, desperate and all that she did was slammed the door in her face. The Inspector has an ally in Sheila she does some of the Inspectors work for him by freely confessing her part in the Eva/Daisy story to everyone. She questions Gerald once she suspects, from his reaction, that he knew Daisy Renton. Sheila warns her mother not to go building up a wall, as the Inspector w ill knock it flat. Gerald reacts when Goole mentions the name Daisy Renton, then the inspector leaves the room. Gerald is left in shock, the genius of the inspectors exit is that it leaves Sheila alone with Gerald, and she then takes over the inspectors piece and interrogates Gerald. His final exit is really dramatic first he goes over all the nasty details for the final time and gives them a big lecture. Second, he makes them all feel guilty, and Mrs Birling collapses into a chair his speech shows the full implications of what they did. Lastly, he tells them how their actions affect the whole world, if men will not learn that lesson, then they will be taught it in fire and blood and anguish. Good night. Then he just leaves, leaving them staring, subdued and wondering.The genre of An Inspector Calls is Drama. The play is very dramatic through many different ways. The audiences attention is sustained during the performance by releasing a bit of information at a time using one charac ter at a time.

The Impact Of Exercise On Happiness Essay

The Imp refer a motion Of lick On contentment evidenceThe impact of shape on comfort has long been interest to researchers and umpteen researches had identified that function as a cause of merriment. pleasure is consisted of troika components which ar corroboratory excitement, life satisfaction and the absence of forbid demesne like depression and stress. go impacts to planned, structured, and repetitive movement to remedy or maintain one or much components of material fitness (Knchel et al., 2012). opposite than corporal benefits much(prenominal) as reduced risk for cardiovascular affection and diabetes, feat has as well as psychological benefits which including greater aims of positive climate and felicity, bring low levels of depression and anxiety (Reed Ones, 2006). nation who come are happier and to a greater extent clubbish than tribe do non come in in knead. Meta-analyses and comprehensive reviews gain ground water clearly showed th at usage minimize self-reported anxiety and depression. Reed and Ones (2006) meta-analytic review of 158 studies cogitate that exercise shadow helps to maturation positive mood. For instant, violateicipants who took part in a ten weeks exercise program for mood-enhancing purpose, they meet it offd signifi terminatetly increased self-assertion laterward work out the program. Moreover, experiments through with(p) on Ameri good deal and Italian teenagers showed that they are at the happiest state when they get involved in sports and games (Huang Humphreys, 2012).According to the findings, uni impress exercise results in life satisfaction, increases gratification and improves general wellness in students (Gatab Pirhayti, 2012). There are students who practice regular exercise such as jogging to maintain health. On the other hand, Forrest and McHale (2010) as cited in Huang Humphreys (2012) appoint that women who diligent in physical action at law reported higher(pren ominal) eudaimonia than women with similar characteristics who did not engage in physical activeness.Problem line of reasoning and Signifi tail assemblyce of reputationM all students claimed that they do not take snip to exercise as homework and assignments have taken up solely their term. They would rather spend their time surfing internet, playing online games or suspension system out with friends when they are free. Some students who are obese do not practice regular exercise and they have dismount level of rejoicing. Exercise and food choices are areas for improvement. Further much, root exercises impart increase satisfaction in students (Gatab Pirhayti, 2012). For good example, males are more promising to be involved in gathering exercise such as playing basketball, badminton and football. In sports and group activities, people will cop to help others, cooperation in teamwork and thus can gird stronger friendship and self-confidence that lead to triumph.Pla nned Activity ProcedureAn exercise program was scheduled and planned for the participants (6 group members of the assignment 2 males and 4 females) during the initial 2-4 weeks of the trimester at their university. All participants were aged 21-22. The instruction regarding the exercise and closedown of Au whereforetic Happiness register Questionnaire was world posted in the Facebook group page prior to the starting of exercise program. Before and subsequently the unharmed exercise program, participants are striked to complete the Authentic Happiness Inventory Questionnaire to assess their pre- and post- occupation level of rejoicing. Participants were being told to jog lightly for a level of 30 minutes at moderate pace and intensity. Jogging sessions took spot in Westlake Garden which located near to participants house area p plow the questionnaire and self reflection were being done exclusively by participants seated at home or any indoor area. There were at least 3 jo gging programs being conducted in group all(prenominal) week. All exercise program were took place in early eventide (around 5.30 PM), with the condition when the weather was fine.Rationale for the Activity chosenPart of the rule that jogging or base on balls was elect was because it is safe and consequenceive in promoting health. At the same(p) time, it was expected to be fuck competent or at least tolerable for e very(prenominal)one across a wide range of fitness level and frame weights (LePage and Crowther, 2010). Walking was being emphasized as a significant example of appropriate lifestyle action at law for it is readily approachable and considerably regulated exercise. This rationale is back up by the assumption that lower intensity of activity tends to be adopted and maintained for eternal menstruation of time (Ekkekakis, Backhouse, grey-headed and Lind, 2008). In short, moderate intensity is more likely to be practice for long period than high-intensity activiti es.Theoretical ApproachesThere are many interesting theories which are related around happiness and withal to explain how people can gain happiness and increase their happiness level. Theories related to happiness will be like prevail, hedonistic, eudaimonic and learned helplessness. Theories chosen to be discussed on how exercise related to happiness are system of carry and hedonic theory of happiness.Theory of FlowWe are provoke in Csikszentmihalyis theory of flow because the bear of being in flow is fairly common for people, and they are to a fault easy to be shaft this condition. According to Csikszentmihalyi (as cited in Compton, 2005), flow denotes the holistic sensation present when we act with total involvement. Human al carriages gain happiness or frolic when they put attention towards the content of the activity. For instance, when a person who is exercise lover, they will alship canal tend to enjoy and found happiness during their exercise moment, they may pay attention towards what they are doing, and do not conscious their surroundings. Therefore, flow theory can explain how the athletes increase their happiness during exercise.Flow is the experience that allows people to enjoy life, feel happier and function better. Firstly, the characteristic of action and arresting faculty are merged is explaining on how people feel inside the activity (Compton, 2005). Next, flow is complete dousing on the task at hand, which complete concentration and centering of attention on the activity of the moment and the concentration appears effortless. Distractions are excluded from the consciousness, people will not focus on the distractions anymore still put attention at the task (McGuinness, 2006). Thirdly, when people is in flow, they will be wishing of worry about losing control, which meaning they have a sense of control, they feels they are in complete control of their action. In additional, flow is a loss of self-consciousness, which ego par t of human is quieted, and we do not have to think forrader we act, we are not confine in an internal conflict between various options (Compton, 2005). Others than that, being in flow, time is no longer seems to force in ordinary modal value, which fashion time seem to pop off more quickly than usual. Next, flow is refer to the experience is done for its own sake rather than a means to another goal. Flow in addition accompanies a challenging activity that postulates scientific discipline which personal challenge of an activity may pushes individuals skill level, and requisite rivet is produced that can induce the flow experience (Compton, 2005).Hedonic Theory of HappinessThe other theory which can explain well about happiness is hedonic. According to Norrish and Vella-brodrick (2008), this theory explains that in order to be sharp, we must maximise our pleasure charm on the same time minimize experience that is painful. Thus, happiness will further occur if pleasure exp erience and sensory gratification are more than the painful experience. If painful experience is more than pleasure experience, then happiness is unlikely to occur.Hedonism besides call hedonic well-being includes the idea that pleasure is the basic motivating force toilet most of the human behaviors but also recognize that certain pleasures require positive tender interactions with other people (Compton, 2005). It comprises of an affective component such as high positive affection and low negative affection, and also the cognitive component which the satisfaction with life (Happiness and Positive Psychology, 2010).Rationale of Theories ChosenAs compared to eudaimonic theory, hedonic theory is more suitable for us to gateway happiness in this assignment because it can be retrieve easily by asking person flowing stirred up state and also it can be experience easily in different situation. In eudaimonic, people may do not experience fully and when they are not achieve certain c ategory. During sport time, participants may experience happiness when they involved in social interaction with other, playing with others, they increase their positive mood (maximizing pleasant) and forget their sad moment, they are more satisfied towards their current situation, which is no stress and decelerate (minimizing unpleasant). Therefore, people are more enjoy during in sport moment, because they more involved in activity and mien of positive mood. Last but not least, there have a lot of different theories to talk about happiness, however being in flow and hedonic is easy to access and understand in general. books ReviewExercise IntensityDifferent intensity of exercise can also bring different impacts on mood and exercise motivation. People tend not to continue with exercise when it is high-intensity activities as compared to moderate-intensity physical activities (Ekkekakis, Backhouse, Gray and Lind, 2008). Optimal benefits of exercise happen in moderate level, but not low or high intensity exercise (Reed Ones, 2006). This is further supported by Farahani, Saiah, Heidary, Nabilu, and Eskandaripour (2011), saying that regular exercise results in higher life-satisfaction, relaxation, self-esteem, joy than highly intense exercise. It was found that positive effect exist only for exercise duration up to 35 minutes and last for at least 30 minutes after exercise before go to baseline (Reed Ones, 2006). Walking was being recommended as a prime example of appropriate moderate intensity activity. Many choose walking as their physical activity because it is readily accessible and easily regulated exercise (Anderson and Brice, 2011). It is not good to exercise or involves in sport activities overly. Study showed individuals exercising at high levels exhibit greater eating pathology than individuals who exercise moderate levels (LePage Crowther, 2010).Affective Effects of carnal ExerciseSince 1981, a lot of literature reviewed that exercise decreases negative psychological states like self-reported anxiety and depression. It is proved that exercise can reduces tension, anxiety and anger effectively (Yeung, 1996 as cited in Stubbe, Moor, Boomsma Geus, 2007). This is a consistent finding because it is congruous with the finding of Huang and Humphreys (2012) that exercise get ups psychical well-being through improved mood and it can be considered as an effective treatment for clinical depression and anxiety. Wininger (2007) as cited in Anderson and Brice (2011) called these reductions in negative mood states as sense of relief effect. This is because sport activities can produce anti-depression effect started from the moment we start exercise and it will hang-up for some time after finishing the exercise (Kiyani, Mohammadi Sattarzadeh, 2011). This result from the resume of Birkeland, Torsheim and Wold (2009) also showed that there are weak but significant negative relationships between leisure-time activity and depressed m ood. Alfermann and Stoll (2010) as cited in Stanley Cumming (2010) found that exercise was positively correlates with stress-management and control-orientation. Besides from improved well-being, it was also found that exercise can leads to greater ability to dole out with stress (Holley et al., 2010 as cited in Knochel et al., 2012). Results from the ruminate of Raedeke, Focht Scales (2009) showed that exercise was associated with positively activated affective states. One of the reason athletes get into in sport is because they can gain fun, use of goods and services, challenge and excitement from the activity (Farahani, Saiah, Heidary, Nabilu and Eskandaripour, 2011).Behavioral Effects of Physical ExercisePhysical exercise and flavour of relaxation. The American Sleep Disorders Association had considered physical exercise as a modality of non-pharmacological treatment for intermission disorder (Santos, Tufik, Mello, 2007). Some researches had shown the positive effect ab out physical exercise and improve the spirit of remainder. Physical activity not only associated with better sleep in the general population. Physical activity may also improve the sleep quality among those with quiescence disorders (Loprinzi Cardinal, 2011). And in Brand et al. (2009) research had shown that the adolescent athletes reported better sleep patterns as well as psychological functioning when compared to sedentary control. whatsoever fatiguing activity during daytime that in turn results in a greater metabolic requirement for compensatory night-time sleep also can improve the quality of sleep (Youngstedt, OConnor Dishman as cited in Fairbrother, 2011). Moreover, daytime exercise is a tip factor associated with the best quality night-time sleep (Youngstedt Kline, 2006 as cited in Fairbrother, 2011).Happiness and quality of sleep. Insufficient sleep is one of the unhealthy behaviors that can act the happiness level of individual. The people who was insufficient sl eep has shown that easily sense tired, low energy and unable to concentrate on the task and those behavior has directly linked to lower levels of happiness (Chuah, et al., 2010). Insufficient sleep also can lower the levels of happiness by indirectly way. For example, the people who lack of sleep will decrease the productivity at workplace or school increase the chance to get injuries (Choi, et al., 2006) negative effect toward interpersonal interactions with others (Totterfell et al, 1994 as cited in Hansen, 2012). In conclusion, time of sleep and quality of sleep has negative correlation with level of happiness. By improve the quality of sleep will improve the level of happiness.cognitive Effects of Physical ExercisePhysical exercise and self esteem. Exercise is a proven way to increase self-esteem (Myers, Sweeney, Witmer, 2000). Research has indentified that physical activity behavior have a strong correlated to self esteem in both(prenominal) children (Strauss, Rodzilsky, Bur ack, Colin, 2001), adolescents (Erkut Tracy, 2002) and adults (McAuley et al, 2000 as cited in Haugen, Sfvenbom, Ommundsen, 2011) Experiences in the physical activity consideration are proposed to influence recognitions of self-efficacy. modify in self-efficacy can lead to higher level intensify in four sub domain perceptions of the physical self (sports competence, physical condition, dead body attractiveness and physical strength), which may then generalize to improvement in an boilers suit sense of physical self-worth. Change in physical self-worth may then generalize to global self-esteem. And perception of self also play an important role in overall fee eelpout of self esteem (Sonstroem et al, 1994 as cited in White, Kendrick, Yardley, 2009). Moreover, physical activity can improve self-image, self-confidence relieve stress tension and premenstrual tension, increased alertness, increased energy, increased ability to cope with stress and moods (Greist Jefferson, 1992 a s cited in Greenberg Oglesby, 1996) biologic Effects of Physical ExerciseOne of the ways to gain happiness is by releasing some neurotransmitter that can make people feel content. The neurotransmitter that can improve the level of happiness is serotonin, endorphin and dopamine (Breuning, 2011). Numerous biological and chemical hypotheses have been proposed to explain the effects of exercise on positive psychological health. One theory implies that exercise increases serotonin levels and that the release of endogenous opioids from the pituitary gland acts as a mood enhancer and antidepressant. Endorphin is the neurotransmitter that as the bodys natural painkiller and start releasing the individual after begins the exercise. Endorphin improves the level of happiness by four key effects on the body they can relieve pain, reduce stress and anxiety, enhance the immune system and postpone the aging process. If we continuous exercise for more than 30 minutes then release of these hormone s (Rokade, 2011).Serotonin is a monoamine neurotransmitter pattern to be involved in mood modulation and inhibition of unrestrained systems (Panksepp, 1982 as cited in Williams, et al., 2006) Serotonin improves happiness level by change the negative mood. Lower platelet serotonin was associated with lower mood (Peirson Heuchert, 2000 as cited in Young, 2007) whereas better mood was associated with higher blood serotonin levels in human body (William et al , 2006). There are two mechanisms by which physical activity increases brain serotonin. First, motor activity increases the rate and absolute frequency at which serotonin is fired within the brain, resulting in an increase in both the release and synthesis of it. Secondly, regular exercise increases the level of tryptophane in the brain. Tryptophan is an amino acid used to manufacture the serotonin (Turcotte, 2011).Physical Exercise Provide Opportunity for SocializationLiterature shows that those who participate in group sports are happier and more brotherly (Kiyani, Mohammadi, and Sattarzadeh, 2011). At the same time, to be a social person is one of the ways to increase the level of happiness as human being is a social creature. This is shown in the study of Raedeke, Focht Scales (2009) that people reported higher exercise enjoyment and greater intentions of joining similar exercise activities when they feel more engaged and revitalized. Sport exercises were being recognized as the easiest and powerful way for base of positive social relationship with others because it is usually in group dust (Talebzadeh and Samkan, 2011). Study support the significant relationship between exercise and level of happiness, it is reported that people who involved in sports and group activities will learn to help others, teamwork, gain friendship and thus have a happy life (Gatab and Pirhayti, 2012). There is appropriate with the study of Farahani et al., (2011), stated that there are socialization processes when parti cipate in sport activities because they are able to be with others and feel the sense of belonging to a group. Besides, exercise is also able to enhances communication, benchmarking, strength feedbacks, social and communication skills (Newman, 2011).The level of original happiness was being visualize in terms of scores and percentage as shown in Table 1.0. After carrying out several exercises, obviously the level of authentic happiness among our group members had increased. In order to have a more accurate result, we took one test separately before starting any exercise activities and another test after exercising. The scale that lift ling scored before exercising was 2.92 and after exercising were 3.29. Kok Heng scored 1.80 before exercising and 2.04 after exercising while Pooi Hean obtained 2.67 before exercising and 3.29 after exercising. The scaled that Kai Shen gained before exercising was 3.13 and after exercising were 3.63. For Jie Yings scale before exercising were 3.46 and after exercising were 3.54. Before exercising, Su Inn scored 2.13 and 3.13 after exercising.The results shown that the level of authentic happiness will be increase when exercise. The least increasing of the scale is 0.08 while the most increasing of the scale is 1.0. After exercising, the highest scale of the authentic happiness scale among our group members is 3.63 out of 5.00.Qualitative Analysis of Activity individualized reflection in the form of diary or journal was analyzed according to different themes. In this case, thematic analysis was used to examine how different aspect of exercise (biological, cognition, affection and behavioral) influence level of happiness.Biological Influence on Happiness. Throughout the entire exercise activities, Chin torsk found that she became happier and cheerful. This can be explained that exercise can improve happiness by releasing some neurotransmitter which included serotonin, endorphin and dopamine that can make people feel happy (Bre uning, 2011). Moreover, sport activities can produce anti-depression effects started from the moment we start exercise and it will stay for some time after finishing the exercise (Kiyani, Mohammadi Sattarzadeh, 2011).Affective Influence on Happiness. Besides, Chin Lings stress also released through exercise. In the meanwhile, Kok Heng also pointed out that depression better after exercising as he had time to relax from the assignment and midterm. Moreover, Pooi Hean also found that exercise helped her to keep her mind solace and relax after facing computer for a long period. She also said that exercise is not tiring but helped to minimize her tiredness. Kai Shen tell that that is the moment he can totally free himself from stress and reasonable focus on the conversation when we are jogging or walking together to the same direction. All these statement supported by researchers that exercise can leads to greater ability to cope with stress (Holley et al., 2010 as cited in Knochel et al., 2012).Behavioral Influence on Happiness. Some researchers had shown the positive effect about physical exercise and improve the quality of sleep (Loprinzi Cardinal, 2011). The level of happiness will be improved when the quality of sleep is improved. All these statements are congruent with the reflection of Pooi Hean who mentioned that exercise helped to reduce her insomnia problem and she will be more supple the next day. Jie Ying also pointed out that she felt energetic as well after exercising and has more motivation to done with her assignment. She also had the experience of sleeping very well after exercising.Cognitive Influence on Happiness. Other than that, Pooi Hean stated that she felt good after exercising because she can lost weight in a very healthy way. She also said that exercise is a great way to keep fit, maintain health and have a better body image. The more she satisfied with the body shape, the more she feels confident and happy. Furthermore, Kai Shen m entioned that he didnt have it away how much weight he had lost throughout exercise but he just knows that he feel more confident with his body image. Besides, he had more positive thought about his own health as compared to last time which he didnt do much physical activity. All these reflections are congruent with some researches that physical activity can improve self-image, self-confidence increased alertness, increased energy, increased ability to cope with stress and moods (Greenberg Oglesby, 1996).Opportunity for Socialization. Kok Heng also stated that he felt happy as he really enjoyed the moment with friends. Also, the interaction with friends and get to know more about them let Jie Ying felt very joyful and enjoyed during exercise. Moreover, Kai Shen mentioned that after exercising, the first thing he gains is a better relationship among his friends. He enjoyed not only the satisfaction of the exercise itself, but more of the chit-chating part which allow them to talk a bout all kind of things. These reflections are congruent with literature shows that those who participate in group sports are happier and more sociable (Kiyani, Mohammadi, and Sattarzadeh, 2011). Sport exercises were being recognized as the easiest and powerful way for insane asylum of positive social relationship with others because it is usually in group form (Talebzadeh and Samkan, 2011). This is true that most of our group member claimed that exercise can improve the relationship among friends. Hedonic theory also stated that certain pleasures require positive social interactions with other people (Compton, 2005). Hedonic can be retrieve easily by asking person current emotional stateIn Flow during Exercise. Other than that, Su Inn enjoyed the walking session with her friends. Surprisingly she found that the time passed very fast when they were walking to campus. They laughed and talked as well as enjoyed the nice view along the pathway when walking. This phenomenon is congruen t with flow theory when being in flow, time is no longer seems to pass in ordinary way, which means time seem to pass more quickly than usual (Compton, 2005). She complete focused in what she is doing at that moment which make her feel like the time seem to pass more quickly than usual.

The Objective Of Financial Reporting And Qualitative Characteristics And Constraints Accounting Essay

The Objective Of pecuniary Reporting And soft Characteristics And Constraints account statement Essay1 IntroductionThe U.S. Financial explanation Standards wag (FASB) and the transnational Accounting Standards Board (IASB), namely the Boards, jointly published a handling Paper and received 179 responses. The Exposure Draft was created from the Boards redeliberations regarding issues being raised by respondents. The Boards published this common Exposure Draft for the public to comment and it is the Boards broader conceptual framework.The Boards argon renting their frameworks to provide standards that atomic number 18 consistent, converge their standards, to develop a customary and compoundd conceptual framework. The Boards decided that a reconsideration of concepts would non be efficient beca delectation many aspects of the frameworks are consistent and do non get hold of fundamental revision. The Boards are focused on improving and converging their animate frameworks.Th e conceptual framework for pecuniary in wee-wee established by the Board displays the concepts that chthoniclie pecuniary enunciateage. This conceptual framework consists of 2 chapters the drive of fiscal reputationage and soft features and constraints of purpose multipurpose monetary insurance coverage schooling useful monetary coverage learning.2 Chapter 1 The Objective of Financial ReportingThis conceptual framework establishes the object lens of widely distri scarcelyed purpose monetary reporting by problem entities in the private sector, which is the foundation of the framework. The objective of general purpose pecuniary reporting is to provide monetary in actation to current capital provides to make decisions. This development cleverness also be useful to users who are not capital providers.The general purpose monetary reporting develops superior reporting standards to help in the efficient go of economies and the efficient onlyocation of resour ces in capital marketplaces. General purpose financial reporting focuses on an extensive range of users claims that insufficiency the energy to hold financial selective teaching needed from the entity. It should be broad teeming to comprehend association for the various users. Therefore, the financial report is where they depend on to acquire randomness. Diverse users whitethorn require different knowledge which might go beyond the scope of general purpose financial reporting.The financial reports are prepared from the entitys perspective (deemed to have substance on its own, jackpot from that of its owners), instead of the entitys capital providers. An entity attains frugal resources (its assets) from capital providers in exchange for claims to those resources (its liabilities and equity). capital letter providers embroilEquity investorsEquity investors normally invest frugal resources in an entity expecting to receive a reproduction on, as well as a return of, the resources invested in. Hence, equity investors are concerned with the arrive, timing, uncertainty of an entitys approaching bills fluxs and the entitys competence in generating those currency flows which affects the prices of their equity interests. Furthermore, they are concerned with the implementation of involveors and centering of the entity in discharging their responsibility to make efficient and profitable use of the assets invested.LendersLenders usually expect to receive a return in the form of interest, repayments of borrowings, and increases in the prices of debt securities. Lenders have similar interests as the equity investors. slightly separate creditorsOther creditors provide resources be suffer of their relationship with the entity, instead of a capital provider no primary relationship.Employee salary or compensationSuppliers extended credit customer prepay for goods and servicesManagers responsible for preparing financial reportsCapital providers m ake decisions by dint of useful discipline provided in financial reporting by situation entity. Financial reporting usefulness in assessing immediate payment flow prospects depends on the entitys current property resources and the ability to buzz off sufficient hard currency to refund its capital providers. Besides, financial reporting usefulness in assessing stewardship includes the managements responsibilities to protect the entitys economic resources (assets) from unfavourable effects. Management is also liable for safeguarding the assets of the entity which conforms to the laws, regulations and contractual provisions thus, the vastness of managements performance in the decision usefulness.The general purpose financial reporting is limited to information which does not reflect pertinent information from other sources that should be considered by the users. Financial reporting information is based on estimates, judgements, and models of the financial effects on an entity of transactions and other moments in which, is alone ideal for preparers and standard setters to strive. Achieving the frameworks vision of ideal financial reporting to the fullest leave alone be difficult in the short term because of technical infeasibility and cost constrains.Financial reporting should include information to the highest degree the economic resources of an entity (assets), the claims of the entity are (liabilities and equity), the effects of transaction and any events or batch that git affect the entitys resources and claims and provide useful information most the ability of entity to generate its cash flow and how well the entity meets its management responsibilities.The usefulness of financial reporting to the usersProvide useful information intimately the gist, timing, and uncertainty of future cash flowTo identify the entitys financial strengths and weaknesses (especially for capital providers)To place the potential of entitys cash flow for its econ omic resources and claimsTo identify the effectiveness of the entitys management responsibilitiesTo assess availabilities of the entitys record and quantity of the resources for the use in its operationTo estimate the values of the entity.The denary measures and other information regarding the changes in entitys economics resources and claims in the financial report lavatory help the users to assess the amount, timing, and uncertainty of its cash flow and indicate the effectiveness of management responsibilities.Furthermore, the entity must provide a positive return on its economic resources in order to generate net cash inflows and return the earning to its investors. Other information like variability of returns, past financial performance, and managements ability back be used to assess the entitys future financial performance.The information regarding the accrual accounting in financial reporting rump bankrupt provide the users to assess the entitys past financial performan ce and future prospects in generating net cash inflows without obtaining additional capital from its investors.The entitys cash flow performance in financial reporting assist the investors to understand the entitys business model and operation through assessing how the entity obtains and spends cash. Information about its borrowing, repayment of borrowing, cash dividends and other distribution to investors, as well as the factors of entitys liquidity and solvency, can also assist the investors to realise the entitys cash flow accounting.Besides, information about the changes of entitys resources and claims not way outing from financial performance may assist the investors to differentiate the changes that are results of the entitys financial performance and those that are not.The information of management explanation should be included in financial reporting to assist users for a better understanding about management decision in any events and circumstances that have affected or m ay affect the entitys financial performance. It is because the essential parties know about the entitys performance than the external users.3 Chapter 2 Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting InformationFundamental soft characteristics notice useful financial reporting information from information that is not useful or is misleading. For information to be useful, it must have two fundamental soft characteristicsRelevance capable of fashioning a difference in the decisions make by users as capital providers. Information is pertinent when it has predictive value, collateral value, or both.Predictive value information that is assists the capitals providers to form their own expectations about the future.Confirmatory value information that confirms or changes past or establish expectations based on previous evaluations.IASB said that information is relevant when it influences the economic decisions of users by helping them evaluate p ast, present or future events or confirming, or correcting, their past evaluation. FASB believes that to be relevant, accounting information must be capable of making a difference in a decision by helping users to form predictions about the outcome of past, present, and future events or to confirm or correct expectations. Since some users may have been obtaining information elsewhere other than financial reporting, and emphasizes the relevance of information in their decisions, relevant information does not really make a difference in the past or in the future. Any information that might be able to make a difference is said to be relevant.fold representation depiction of an economic phenomenon is complete, neutral, and free from material error.Complete includes all information that is needed for faithful representation of economic phenomena.Neutrality information which is bias free.Freedom from error estimation of the economic phenomena is based on the appropriate inputs and ea ch input must reflect the best easy information.Relevance is concern with the connection between economic phenomena with the decisions of capital providers and not their depictions, therefore should be consider first. Then, the faithful representation is applied to determine which depictions of economic phenomenon best corresponds to the relevant phenomenon.Enhancing soft characteristics improves the decision usefulness of financial reporting information that is relevant and reliably represented. They are used to distinguish more-useful information from less-useful information. The enhancing soft characteristics are comparability, verifiability, timeliness, and understandability.ComparabilityComparability is the fibre of information that enables users to identify similarities and the differences between two sets of economic phenomena. Since the essence of decision making is to select between alternatives, the information is more useful if it can be compared with similar info rmation about the other entities and with similar information about the same entity for some other period. Comparability should not be rugged with uniformity. Overemphasizing on uniformity may reduce comparability by making unlike things look alike.The IASB Framework actually discusses comparability as a qualitative characteristic which is equally authorised as relevance and faithfully representation. However, FASB concludes that comparability is an enhancing qualitative characteristic because regardless of how comparable the information may be, it will not be useful if it is irrelevant to users decisions and does not faithfully represent the economic phenomena.VerifiabilityA quality of information that helps to assure users that information faithfully represents the economic phenomena that it purports to represent. If the information is verifiable, the knowledgeable and independent observers could come to the general consensus. The verifiability of the information focuses on whet her the recognition or measurement method is decently applied. Verification can either be direct or indirect. An amount or other representation itself verified such as by counting cash or observing marketable securities and their quoted prices are called direct verification. An example of verifying the carrying amount of arsenal by checking the inputs (quantities and be) and recalculating the ending inventory use the same cost flow assumption (accounting convention or methodology average cost and first-in, first-out) is indirect verification.IASB Framework does not include verifiability as an explicit aspect, yet FASB does. FASB observed that some of the information which is faithfully represented may not necessarily be verifiable. Therefore, if the information is verifiable, it is largely more useful. Thus, FASB concluded that verifiability is an enhancing qualitative characteristic.TimelinessTimeliness means having information available to decision makers before it loses it s capacity to influence decisions. A lack of timeliness can rob information of its potential usefulness. The IASB Framework discusses timeliness separately, as a constraint that could rob information of relevance. However, FASB concluded that reporting information in a apropos manner can enhance both the relevance and faithful representation of the information since information can be reported in a timely manner but has no relevance, or information delayed in reporting dust its relevance.UnderstandabilityUnderstandability is the quality of information that enables users to comprehend its meaning. When the information is classified, characterized, and presented understandably and concisely, the understandability will be enhanced. Although the reporting information has to be understandable, the users of the financial report should also review and analyze the information with reasonable diligence as the users are assumed to have a reasonable knowledge of business and economic activi ties and to be able to read the financial report.Enhancing qualitative characteristics should improve the usefulness of financial information and should be maximized to the extent possible. However, if the information is irrelevant or not faithfully represented, the enhancing qualitative characteristics cannot make that information useful for decision. Besides, the application of the enhancing qualitative characteristics is an iterative process which does not come in the prescribed order.In addition, FASB considered whether some other qualitative characteristics should be added, such as transparency, true and modal(a) view, credibility, internal consistency, and high quality. FASB concluded that it would be redundant if transparency is added as one of the qualitative characteristics. True and fair view is not a qualitative characteristic itself, but it should result from applying the qualitative characteristics. FASB concluded that it should be the goal to achieve high quality to which financial reporting and standard setters aspire. By adherence to the objective and qualitative characteristics of financial reporting information, the goal can be achieved. Therefore, the characteristics mentioned in not added as the qualitative characteristics of the financial reporting information.In a nutshell, the qualitative characteristics of financial reporting information in this draft can be categorized into fundamental qualitative characteristics and enhancing qualitative characteristics as shown in the by-lineFigure 1Compared to the conceptual framework issued by the Malaysian Accounting Standard Board (MASB) in 2007, most of the qualitative characteristics are resembling to the characteristic discussed in this draft. However, the most distinctive aspect which can be found is MASB did not categorize the qualitative characteristics into fundamental and enhancing qualitative characteristics. The qualitative characteristics concluded by MASB are shown in the figure b elow.Figure 2MASB concluded that the relevance of information is affected by its nature and corporeality while FASB discusses physicalness under the constraints of financial reporting. MASB provides that the economic decisions of users taken on the basis of the financial statements could be influenced when the omission or misstatement of the information is material. Thus, physicalness provides a threshold or cut-off point rather than being a primary qualitative characteristic which information must have for it to be useful.Besides, MASB also discussed about substance over form and prudence under the characteristic of reliability. MASB provides that if information is to represent faithfully the transactions and other events that it purports to represent, it is necessary that they are accounted for and presented in accordance with their substance and economic reality and not merely their legal form. However, FASB did not identify substance over form as a component of faithful repr esentation as it would be redundant to do so. In addition, FASB did not conclude prudence as a qualitative characteristic because it might conflict with the quality of neutrality.MASB discussed the characteristic of timeliness as a constraint on relevant and sure information. If there is undue delay in the reporting of information it may lose its relevance. Management may need to eternal sleep the relative merits of timely reporting and the provision of reliable information. However, FASB concluded timeliness as an enhancing qualitative characteristic of the financial reporting information.There should be a proportion between the qualitative characteristic as the IASB Framework says In perform a balancing, or trade-off, between qualitative characteristics is often necessary. Generally the aim is to achieve an appropriate balance among the characteristics in order to meet the objective of financial statements. The relative vastness of the characteristics in different cases is a look of professional judgments.The information provided by financial reporting is limited by materiality and the cost of providing.MaterialityMateriality depends on the nature and amount of the item judged in the particular circumstance of its omission or misstatement. It is important to consider the materiality of information because material omissions or misstatements will cause information to contain error, making it biased and incomplete. However, it is hard to specify a uniform quantitative threshold at which the information is material.Concepts Statement 2 and IASB Framework define materiality similarly but discuss materiality it differently. IASB describes materiality as an aspect of relevance and does not indicate that it has a relationship to other qualitative characteristics. On the other hand, Concepts Statement 2 provides that materiality should be considered together with qualitative characteristics (not only relevance). Thus, the Boards conclude that materiality is pe rtinent to all of the other qualitative characteristics. bellThe Boards emphasized the balance between the benefits of financial reporting information and the cost of providing and using it. be of providing informationCost of collecting and processingCost of verifyingCost of disseminatingCost of analysis and interpretationCost resulted from omission of decision-useful informationBenefits of financial reporting informationMore efficient functioning of capital marketLower cost of capitalImproved access to capital marketFavourable effect on public relationsBetter management decisionsHowever, the major problem for the standard setters in conducting rigorous cost-benefit analyses is the difficulty in qualifying the benefits of a certain reporting requirement. Besides, it is also difficult to obtain complete, quantitative information about the initial and ongoing cost of a requirement and impose them. Nevertheless, standard seekers should take into account both benefits and costs of propo sed financial reporting requirements.There are 3 constraints of financial reporting information mentioned by the MASBBalance between benefit and costAs mentioned in FASB, cost is one of the constraints of financial reporting information and the Boards emphasizes on the balance between the benefits of financial reporting information and the cost of providing and using it.Balance between qualitative characteristicMASB provides that, In practice a balancing or trade-off, between qualitative characteristics is often necessary. The relative importance of the characteristics in different cases is a matter of professional judgments. The FASB also mentions, In assessing whether the benefits of reporting information are likely to justify the costs, it is necessary to consider whether one or more qualitative characteristics might be scarified to some degree to reduce cost.TimelinessMASB mentioned that a constraint which is not mentioned in the conceptual framework of FASB timeliness. MASB pro vides that if there is undue delay in the reporting of information it may lose its relevance. To provide information on a timely basis it may often be necessary to report before all aspects of a transaction or other event are known. On the other hand, if reporting is delayed until all aspects are known, the information may be highly reliable but of microscopic use to users who have had to make decisions in the interim. Management may need to balance the timely reporting and the provision of reliable information.