Early Ages Essay Example for Free

Early Ages Essay The Middle Ages is a catchall phrase often used by historians alluding to the thousands of years between the fall of the Roman Empire and the period of discovery and reawakening. The term Middle Ages was coined during the period that followed it, which was the Renaissance (Roseinwein, 2008). Since people from the Renaissance period thought of themselves as â€Å"advanced and civilized,† they deemed the time between them and the earlier world as the â€Å"Middle Age† (2008). The term derived from the Latin medium, which means middle and aevium, referring to age (2008). The Early Middle Ages, which occurred from 5th – 8th centuries, was dominated by Christianity which eventually became the rationale for uniting Europe culturally and linguistically (Herrin, 2002, p. 609). It was also a period marked by distinctions of social classes- the noble, the peasants and the clergy, with peasants populating more (Kamien, 1998, p. 62). This was the reason by medieval society was often described as a period with lack of food supply, poor agriculture, and poor economic conditions (p. 612). As aforementioned, the Early Middle Ages brought forth the importance of religion, specifically that of the Roman Catholic Church. It was during this time when the Holy Roman Empire was established. . One outstanding work from this period and perhaps had the earliest record was medieval music, particularly the Gregorian chant. The Gregorian chant was the official music of the Roman Catholic Church (Kamien, 1998, p. 65). Although the Gregorian chant was named in honor of Pope Gregory I, it was said that the pope was in fact not its creator (p. 65). Historians accounted the existence of Gregorian account or what they believed was its evolution to psalm singing in Jewish synagogues in the first centuries after Christ (p. 65). However the case may be, Pope Gregory could still be held responsible for the popularity of the Gregorian chant. The Gregorian chant is actually a body of unaccompanied vocal music. It was meant to set the mood for certain religious services (Kamien, 1998, p. 65). Set in Latin, Gregorian chants swept the music of the Early Middle Ages. Gregorian chant is like no other music for has no meter nor regular rhythms (p. 65). However, it is this distinct characteristic that makes the Gregorian chant a somewhat free-flowing disposition. Listening to a Gregorian melody invokes serenity, as if disengaging the listener from any anxieties. It is considered monophonic since it is music for one line and is sung in unison. It is said that there are only few names of Gregorian chant composers. This is because composers did not think of themselves as composers but as conduits of the voice of God. One of the most known contributors of the Gregorian chant was Hildegard (p. 68). A nun, Hildegard composed O Successores (You Successors), a chant intended to give praise to the â€Å"holy confessors who are successors of Christ† (p. 68). In the period that followed the Middle Ages, the Renaissance, the predominant sound continued to be unaccompanied vocal music. However, the dawn of the Baroque period saw the musical style embracing the use of musical instruments like the harpsichord, violin and viola (Kamien, 1998, p. 104). Likewise, the melody has become wider instead of the narrow range that accompanied the Gregorian chant. While the Renaissance period still had Mass music, the Baroque period ushered in opera, sonata and concertos (pp. 100-115). Church music, especially the Lutheran service, was called a church cantata (p. 129). Whereas the Middle Ages was limited to the culture of the Church, the succeeding periods created new attitudes- that of showing that people have the capacity to create and shape their world instead of merely serving as conduits. The Gregorian chants, which was passed on by oral traditions, ebbed away slowly until a 1994 release of ‘Chant† by the Benedictine monks of Santo Domingo de Silos. This made Gregorian chant popular again due its similarity with New Age Music- smooth, uniform and non confrontational. The Early Middle Ages may have focused on sublime spirituality but the beauty of it has emanated throughout the centuries. Listen to a church hymn and feel how it has evolved from a simple, monophonic music to the finely crafted yet polyphonic texture of today. References Herrin, J. E. (2002). Early Middle Ages. In The new encyclopedia Britannica (Vol. 16, pp. 609-612) USA: Encyclopedia Britannica, Inc. Kamien, R. (1998). Music an appreciation 3rd ed. USA: McGraw-Hill. Rosenwein, B. (2008). Middle Ages. Retrieved February 5, 2009, from Microsoft Encarta Web site: http://encarta. msn. com/text_761578474___0/Middle_Ages. html

Joint Illnesses and Diseases: Causes and Treatments

Joint Illnesses and Diseases: Causes and Treatments Herniated Disc Herniated (slipped) disc happens when all or only a portion of an intervertebral disc is forced through the weak part of the disc thus exerting pressure to the adjacent nerves or spinal cord. Intrinsic degeneration of the intervertebral disc or extrinsic compression of the neural structures in the spinal canal can cause radicular pain. The loss of disc height, which can alter the mechanics of the axial skeleton, may result to disc degeneration. The said changes might produce in other structures such as the zygapophyseal (facet) joints and may result to spinal stenosis. Radicular pain is defined as pain radiating in the distribution of spinal nerve caused by the irritation of the dorsal root ganglion while discogenic pain is an axial pain originating in a degenerative disc. [39] [40] [41] [45] Considered to be a critical part of the load-bearing structures of the spinal column, the structural component of the invertebral disc make it capable of changing shape and absorbing shock thus allowing movement. The dysfunction of the intervertebral disc is brought about by multiple factors namely trauma, aging or the degenerative disorders of the spine. [46] The boundary between nucleus and annulus become less evident as a person ages, furthermore as a person grow older the nucleus of the intervertebral disc becomes less gel-like and more fibrotic. Trauma results from activities such as slipping, lifiting while in a flexed position, suppressing a sneeze or falling on the buttocks. Degeneration like in osteoarthritis or ankylosing spondylitis predisposes the misalignment of the vertebral column of the client. [46] A research on the mechanism of intervertebral disc pointed out several pathophysiologic processes. It includes the changes that occur in aging, loss of proteoglycan which is mentioned as the most significant biochemical change that occurs in disc degeneration. It is inferred that the loss of proteoglycan leads to loss of hydration. Another mechanism is the loss of collagen fiber. Unlike with the proteoglycan, the loss of collagen is not that evident. Furthermore, it is deduced that the biochemistry of disc degeneration do not just include increase fragmentation of collagen and proteoglycans but also it includes the increase fragmentation of fibronectin populations. The said mechanisms contribute to the functional changes of the intervertebral disc. [6] The cervical and lumbar portion of the vertebrae is commonly affected by the dysfunction because it is the most flexible areas of the spine where bending of the vertebral column and support of the mass are greatest. Around 90 to 95% of herniations in the lumbar vertebrae occur in L5 or L% to S1 regions respectively. With regards to the herniation at the cervical spine, the most often affected portion is C1 to C7 and C6 to C6. The protrusion usually happens posteriorly toward the intervertebral foramen where the annulus fibrosus is thin and poorly supported by the anterior or posterior ligaments. Pain is the first and the most usual symptom of herniated disc. The nerve roots namely L4, L5, S1, S2 and S3 give rise to back pain that radiates down back of the leg and over the sole of the foot. Major weakness is rare but slight weakness may occur. Also the most common sensory deficits are paresthesia and numbness, specifically of the leg and foot. There are instances also that knee and ankle reflex may also be absent or decreased. [46] Osteoarthritis Osteoarthritis is a disease in the joints that usually affects middle-age to elderly people. The disease is commonly referred as OA or as the wear and tear of the joints although it also involves the cartilage, joint lining, ligaments, and bone. Osteoarthritis is undoubtedly the most usual type of arthritis. [47] Almost 27 million Americans are living with osteoarthritis and almost 1 million people consults medical professional because osteoarthritis. [47] Perhaps, it is the most cause of disability and pain among elderly people. [48] [49] Among the risk factor in the development of osteoarthritis are old age and obesity, in fact in the United States it is concluded that by the year 2020, the prevalence of osteoarthritis is already 66 to 100%. [49] Epidemiologic data shows that age, gender and race interact in the development of osteoarthritis. Men is said to be affected at a younger age compare to women however the prevalence of women affected with osteoarthritis exceeded men by mi ddle age. [50] Heredity influences the occurrence of osteoarthritis. There is a lower prevalence of hip osteoarthritis among Chinese than Europeans, perhaps representing the influence of other factors such as occupation, obesity or heredity. White women will most likely experience hand osteoarthritis on the other hand knee osteoarthritis is more common on black women. [49] In addition, excess fat may have might have a direct metabolic effect on cartilage beyond the effects of excess joint stress; hence weight loss reduces the risk of developing knee arthritis. The disease is defined as a breakdown of joint cartilage brought about by mechanical strees or biochemical alteration, resulting to the failure of the bone underneath. Osteoarthritis used to affect various joints in the body which includes hip, knee, first metatarsal pharyngeal joint and, cervical and lumbosacral spine. [47] [48] With regard to hands, the base of the thumb and, the proximal and distal interphalangeal joints are most commonly affected. Osteoarthritis is a joint failure wherein all structures of the joint have undergone structural change which is pathological. [49] As mentioned earlier, osteoarthritis is popularly known as wear-and-tear arhthritis. Osteoarthritis undergoes substantial mechanical and composition change in the properties of cartilage. [48] The first structural change happens in the cartilage followed by the soft tissue. The progressive wear and tear of the cartage leads into thinning of the surface of the joint and bone ulceration. Later on, inflammation of the joint, increased in the blood flow and hypertrophy of subchondral bone will occur. Consequently, new cartilage and bone will be formed at joint margins resulting to osteophytosis or bone spurs which cause alteration in the shape and size of the bone. The primary manifestation of osteoarthritis is a long-standing pain in one or more joints that aggravate with weight bearing or joint use. There is also a presence of morning stiffness usually for 30 minutes and bone deformity (osteophyte) or enlargement of the joint. In some cases there are crepitation and effusion. [51] Spondylolisthesis Spondylolisthesis is a bone condition wherein a vertebral body in the spine slips out of the proper position onto the bone below it. It can be associated with spondylosis, infection, lumbosacral junction congenital anomalies, osteoporosis, trauma, tumor, degenerative spine or prior surgery. It is most common to women than men. The slippage of the vertebral body may be asymptomatic or may cause low back pain, hamstring tightness, nerve root injury which is more frequent in L5, or spinal stenosis. The tenderness of spondylolisthesis can be produced near the segment that has slipped forward. There might be a protrusion of the abdomen and shortened trunk because of the extreme forward displacement of L4 on L5. Surgery is usually recommended for patients who are not recovering through rest and physical therapy. [33] In children spondylolisthesis usually happens between the L5 and S1. It is sometimes because of a birth defect in the spine area or an acute injury in the portion of the spine. In adults, the most often reason behind the development of spondylolisthesis is the abnormal wearing off of the bones and cartilage such as in arthritis. Individuals playing sports such as gymnastics, football and weight lifting is at risk in developing the disease. [52] Anteroposterior and lateral plain radiographs of the lumbar spine should be obtained in patients complaining of back pain. The lateral view of plain radiograph is useful in identifying spondylolithesis for it can demonstrate the pars interarticularis. Pars interarticularis is the region of junction of the lamina and the pedicle. Incases wherein there is an absence of nerve involvement, computed tomography (CT) scanning of the lumbar spine provides necessary information with regards to spondylolithesis and its possible cause. CT myelography can give information regarding nerve impingement to patients with radiculopathy. Magnetic Resonance Imaging is advantageous for it protects the patient from being exposed to radiation while imaging is being done. Typically sagittal and axial planes are used. [52] Fibromyalgia Fibromyalgia is a poorly understood type of myofascial pain syndrome. Patients with fibromyalgia usually have severe muscle pain and tenderness having specific trigger points, easy fatigability and disturbances in sleep. People with fibromyalgia have â€Å"tender points† such as on neck, shoulders, hips, arms, legs and back. These areas hurt if pressure is exerted to them. In the United States, fibromyalgia has a prevalence rate of 3 to 5 % in females and 0.5 to 1.6% in males. Fibromyalgia is the second most common disease that experts in rheumatology encounter with 15% among those who are evaluated. It is also ascertained that around 8% of patients cared in primary care clinics have fibromyalgia. In 2005, the United State spend 10, 199 dollars per patient per year and it has been also estimated that overall, fibromyalgia costs the United State economy over 9 billion dollars every year. [53] With respect to gender, epidemiologic data reveals that fibromyalgia is more common to women than in men with a female-to-male ratio of around 9:1. Furthermore, it can occur to patients at any age of either sex. It can occur to pediatric patients, especially the adolescents. [54] The current understanding about fibromyalgia is that it is a disorder of central pain processing or a syndrome of central sensitivity. It is described as a problem with pain threshold. Researchers suggests that patients with fibromyalgia have a lower threshold to pain and other stimuli namely noise, heat and strong odor. It is also believed that neurobiologic changes causes hypersensitivity of patients. These neurobiologic changes are related to psychological factors in that this change affects the person’s perception to pain, expectancy or vigilance. Disturbed sleep has been linked to the pathogenesis of fibromyalgia. Studies have ascertained that awakening unfreshed or nonrestorative sleep has been observed in most of the patients with fibromyalgia. Sleep electroencephalographic studies have shown disruption of normal stage 4 of sleep (non-rapid eye movement). Deprivation in stage 4 sleep has a role in causing fibromyalgia as supported by the observation that symptoms of fibromyalgia developed to normal individuals with disrupted sleep in stage 4. Decreased serotonin metabolites are seen in the cerebrospinal fluid of patients with fibromyalgia. Since serotonin is known to be a neurotransmitter that regulates NREM sleep and pain, it is believed that it might also be involved in the pathogenesis of fibromyalgia. Autonomic dysfunction is also suspected to be involved in the development of fibromyalgia. Individuals with the said disorder were observed to have low levels of cortisol. Low level of urinary free cortisol decreased respo nse to corticotrophin-releasing hormone suggest abnormal hypothalamic-pituitary-adrenal axis. There is also low level of growth hormones. Growth hormone is released during stage 4 or NREM sleep. Many patients have accompanying psychological abnormalities. Almost 30% of patients fit the diagnostic criteria of anxiety, depression, somatization and hypochodriasis. There is also high prevalence of physical and sexual abuse, and eating disorder. [55] The goal of treatment for patient with fibromyalgia is to relieve pain and other symptoms, and to help a person cope with the said symptoms. It includes: physical therapy, stress relief methods, exercise and fitness program, antidepressants, muscle relaxants and cognitive behavioral therapy. The Haunting Of Hill House | Analysis The Haunting Of Hill House | Analysis Eleanor life is characterized by numerous challenges that happen because of her mother. She has a difficult responsibility of taking care of her ailing mother without any help from the society. She leads a strange life blending with people that sees her outcast in the society as she has grown with the attitude that people hate them because they do not mix with them. She later learns that her mother defied the society norms, and that is the reason that the society abandoned her. Others believe that perhaps that is the reason that she is ailing. Even though, Eleanor is aware of the existence of the social norms, she never knew their significance because she was never into them. After she drives into the Hill House, at first, she is not certain about her identity in the society, and she thinks that in the Hill house, she might experience some difference. She enters the house and her life changes, she starts seeing things in a completely different way and after contemplating on her relationship with the society, and she has no option, but to become a witch. Her death is mysterious as other character restores their lives back. It is true that many critics and readers believe that, in the end, Hill House consumes Eleanor and she willingly allows this to happen. Hill House consumes Eleanor Eleanor mothers poor health deprived Eleanor more than just her precious moment. The main reason that Eleanor rides forth to the house is an event that happened when she was young that certainly integrated some kind of supernatural manifestations. Despite of the situation, Eleanor tells Dr. Montague afterward in the story that she cannot clearly recall her mother claimed that the neighbors never appreciated them, and that was the reason that she would never mix with them (Jackson 73). The reader learns that, Eleanor and her sister had supposed at the time that the other was responsible for the supernatural incident (Jackson 7). This incident although, Dr. Montague reassures Eleanor that the event is long forgotten, means the incident must have had a negative impact on Eleanors family and, certainly did not affect Eleanors personality (Jackson 74). She is still uncertain whether she will ever be accepted in the society after her mother defying the social norms. It is difficult to face the reality in order to fight the stigma from the society. However, that is the only way out if she has to survive in the society. From the start, Eleanor grew up with a mother who was against the societys norms. Perhaps the ailing mother suffered out of her ignorance to the societal norms, and Eleanor suffers because of her mother. The journey to the Hill House is move that Eleanor fails tom resist. At one point, he thinks it is the right call for her to make, considering her relationship with the society and at another point, he wrestles with that spirit that pushes her to accept the invitation into the house. It becomes almost impossible for her to make a decision. From the onset of the book, Eleanor is in a dilemma. Even though, there are some characters in the Hill House that accepts to be part of the Hill house that does not mean that Eleanor should be inclusive. As opposed to Eleanor, the four characters have weird characters and perhaps that is the reason they feel comfortable being part of the Hill House. For instance Luke, despite being an heir of the house, steals from his aunt. Theodora too, an artist by profession is a lesbian. Doctor Montague, although a scholar, has an interest in the occult. This shows that, even though it is difficult to accept these characters within the social culture, they are better off than Eleanor, who cannot face the society. To worsen the matter, Eleanor is homeless, and this secludes her from the rests of Jacksons characters. Theodora engages into a conflict in the Hill House, but she cannot return, she remains there. The house has already consumed her. In depicting a homestead setting far from the Hill House, Jackson reveals to the reader that Dr. Montague is a family man and in the later chapters, we see his wife cleaning dishes together with Mrs. Dudley in Hill House, and this shows a kind of familiarity. Similarly, Dudley and her family own a house in town (Jackson 39) which keeps them safe from the house during late night hours. Moreover, Luke Sanderson could say that he owned the house, but he never took care of it. Luke is an affluent man, and he could buy the house, but it is not clear why he does not have one. Instead of accepting her situation and predicaments in life, for instance, being homeless, Eleanor says that she has a home. She is aware of the social values, even though she has never been deep into them. Hill house is a strange house as depicted in the previous discussions. When Eleanor accepts to be consumed by the house, she turns out to be an outsider. The House consumes Eleanor, and it blends both her fear and attraction of the House. She is lured into mysterious place, and she becomes interstitial that her pas life when she enters the house. Eleanor fits neither with her friends, nor in the society, and she turns out to be outrageous. The society rejects her , she turns to be a fringe member, and she does not have an option, but to fit into the skin of a witch. The five characters in the house have their differences, but Eleanor believes that with time they will adopt tom each others behavior (Jackson 58). She anticipates that sooner they will be a friend, and Theodora, affectionately refers to her as a cousin. They lived in the house as one family and even shared meals together. However, some scholars look at this situation in a different perspective, for instance, Tricia Lootens, in Whose Hand I Was holding, says that the characters live together as one family. However, Lootens is not certain about the continuity of this group and she cites this as terror of [Jacksons] entire culture: the brutal, inexorable visionà ¢Ã¢â€š ¬Ã‚ ¦of nuclear families that kill what they are supposed to nurture (151). Even though, Lootens believes that the group has a hidden agenda of ruining each others life, I refute with her perception. The characters are in harmony with one another, and there is no sense or fear between them. Eleanor is the one who is undisputed and seems rejected and deserted. This is evidenced at the novel closes its chapters, whereby Theo, Luke, and Dr. Montague observe Eleanor and she distances herself from the Hill House. Jackson mentions about the death of Eleanor and the other characters going back to their normal lives. Novel Dental Materials for Root-end Applications: A Review Novel Dental Materials for Root-end Applications: A Review Abstract Achieving a good apical seal is crucial for ensuring successful endodontics; especially in cases that involve a wide apex (e.g. immature apices, apical resorption, and fracture involving the tooth apex). An efficient root-end material is an absolute requisite towards achieving this goal. The recent years have witnessed a decent outflow of new products for root-end applications. However, their merits, and claims of superiority over MTA, have to be ascertained via sustained research. Keywords: Apical seal, bioactive, MTA, novel root-end materials, review. Introduction The quest for an ideal material for root-end applications has produced a plethora of products that are based on different compositions and exhibit varied setting reactions. Though many of them have been proven to be effective, none of them can be described as ideal yet, thus generating scope for further development. MTA as the gold standard Since its introduction by Torabinejad in 1993, MTA has been extensively studied and used. Over the years, it has emerged as the time-tested and attested material. MTA is essentially Portland cement (Sio2, CaO, Al2O3, MgO, and Fe2O3), to which a radioopacifier (Bi2O3), and dehydrated(anhydrous) calcium sulphate have been added. MTA is biocompatible and osteogenic. It is bioactive: i.e. MTA is capable of interacting with living tissues and allows deposition of apatite crystals in the MTA-tissue interface. This material is capable of inducting hard tissue formation.1 Apart from exhibiting excellent sealing properties, it also has the capacity to set and also remain steady in the presence of moisture. Hence, a recent review has described it as ‘hydraulic silicate cement’.2 However, this material is not devoid of disadvantages. Re-entering MTA-treated teeth is difficult. High acidity and alkalinity (beyond a pH of 8.4) can unfavorably influence the surface hardness of set MTA. MTA is shown to expand uncontrollably.3 Grey MTA has been found to discolor tooth and the neighboring gingival tissues. Both grey and white MTA contain toxic substances and impurities. The material is fairly difficult to manipulate owing to its sandy consistency; though the small particle size of white MTA may aid in producing a thicker mix; hence, better workability.4 MTA exhibits low washout resistance during initial set especially when a setting accelerator is not incorporated into the MTA mixture. Its initial solubility is undesirable when used as a root-end filling material.5 In lieu of MTA’s potential drawbacks, the search for superior materials has resulted in the emergence of newer materials in the market; the majority of which, bear resemblance to MTA with minor alterations in their composition. Bioaggregate This novel water-based, hydraulic cement, consists of tricalcium silicate as its primary component. Tantalum oxide imparts radioopacity; hydroxyapatite and amorphous silicon oxide have been added to reduce the level of formation of the weak phase- calcium hydroxide.6 Purity is ensured via elimination of aluminum. Though the manufacturer states that trace amounts of naturally occurring contaminants may be detected during chemical analysis, the lack of detection of heavy metal contamination is noteworthy. The material is bioactive.7 Sayeed et al. suggested that Bioaggregate be considered as an alternative to MTA owing to the former’s better sealing ability. The authors attributed the hermetic seal associated with bioaggregate to: (1) Its nano-sized particles that exhibit excellent adhesion to the dentinal walls of the root canal, (2) Its hydrophilicity.The presence of a gel-like calcium silicate hydrate as the main component, resulted in improved strength, hardness, and sealing characteristics to the set material.8 Bioaggregate also exhibited excellent biocompatibility and induced periodontal regeneration.9 Biodentin Biodentine, marketed by Septodont is available as a powder and liquid formulation. Tricalcium silicate and dicalcium silicate form the core materials of the powder. Purity of calcium silicate is enhanced by eliminating the contaminants namely aluminates. Calcium carbonate and calcium oxide, and zirconium oxide have been added as the fillers and as the radioofacifier respectively. Liquid comprises of calcium chloride as the accelerator. Hydrosoluble polymer and water reducing agents are also present. Biodentine can be used as a root repair material but is not indicated for root amputation and hemisection. The working time is over 1 minute and the setting time ranges between 9 and 12 minutes. The final hardness of Biodentine approximates that of the dentin, thus rendering retreatment difficult if not impossible. 10 On performing cytotoxicity assay and cell growth on set materials, human gingival fibroblasts responded similarly to Biodentine and MTA extracts.11 EndoSequence Root Repair Material EndoSequence Root Repair Material (Brasseler USA) is based on bioceramic technology and is essentially composed of nanoparticles of tricalcium silicate, dicalcium silicate, calcium phosphate monobasic, amorphous silicon dioxide, and tantalum pentoxide.12 It differs from white MTA mainly in that it is aluminium free and contains calcium phosphate monobasic and tantalum pentoxide (radioopacifier).13 It is marketed as a pre-mixed formulation in two different consistencies: syringeable paste, and condensable putty. `The former has bendable tips to facilitate intra-canal material placement. 14 According to the manufacturer, the material exhibits superior handling properties owing to its pre-mixed formulations, short setting time (~2 hours), and high resistance to washout. The material is radiopaque, hydrophilic, and highly alkaline (+12 pH), thus bactericidal. Its setting reaction is initiated by dentinal moisture. 15 Endo sequence is bioactive. 16 Hirschberg et al. compared the sealing a bility of ERRM with MTA, and concluded that leakage was greater in samples restored with ERRM when compared to that of MTA-restored samples.17 In simulated root resorption defects, intracanal placement of white MTA resulted in greater and sustained release of hydroxyl ions, and thus a higher pH when compared to EndoSequence. This, the authors attributed to the quicker set of ES as compared with MTA. But, few MTA samples exhibited discoloration, while none of the ES samples did. This may be esthetically relevant.18 Top of Form Bottom of Form iRoot BP Plus These bioceramic materials are primarily composed of calcium silicate, and require the presence of moisture to set and harden. They also contain zirconium oxide, tantalum pentoxide, calcium phosphate monobasic, and filler agents They are available in three forms: (1) iRoot ® BP Plus putty root canal filling andrepair material- white hydraulic premixed puttyintended to be used for root canal repair and restorative applications, (2) iRoot ® BP Injectable Root Canal RepairFilling Material- white hydraulic premixed injectable paste intended to be used for root canal repair and restorative applications, and (3) iRoot ® SP Injectable Root Canal Sealer- injectable white hydraulic cement paste intended to be used for permanentroot canal filling and sealing applications. 19 According to the manufacturer, these materials are insoluble, radiopaque, aluminum-free, possess excellent physical properties, and do not contract on setting.20 iRoot ®BP Plus was biocompatible and did not elicit critical cytotoxic effect. However, its long-term performance was inferior as compared to White MTA.21 Another study observed that both materials i.e. iRoot BP Plus and iRoot FS exhibited negligible cytotoxicity. Under simulated clinical conditions, iRoot FS was able to completely solidify within an hour, whereas iRoot BP Plus set only after seven days.22 Ceramicrete Developed at Argonne National laboratory, Ceramicrete is essentially a chemically bonded phosphate ceramic (CBPC), which was developed to function as a binder for waste management. The material was inducted into dentistry owing to its inherent strength, biocompatibility, and bioactivity. Radioopacity is achieved by incorporation of radio opacifiers (bismuth oxide, cerium oxide). Wagh and Primus found Ceramicrete to be a strong material exhibiting lower porosity and permeability due to the formation of potassium-magnesium phosphate hexahydrate ceramic matrix phase. The decreased porosity also contributes to Ceramicrete’s superior sealing capacity.23 The use of an acid conditioner prior to application of ceramicrete may result in better adaption due to removal of smear layer, thus improving the seal. Incorporation of calcium silicate whiskers resulted in the formation of a brushite phase, which improves mechanical properties. Though, initially, the material tends to be acidic, set Ceremicrete-D is alkaline (pH of 11 after 72 hours). However, the acidic pH (2.2) of a fresh mix may exacerbate the acidic condition of an already inflamed tissue. 24 The low pH may be the reason why ceramicrete D caused initial death of primary osteoblasts and failed to support further cell growth, since low pH is shown to inhibit osteoblast activity. 25 The radioopacity of ceremicrete was substantially less (3.2mm of aluminium) than white MTA (8.5mm of aluminium). Handling properties and resistance to washout were superior. According to porter et al, Ceremicrete-D retained a weak chalk like consistency even after seven days of setting. They suggested the original formula be modified to effect increase in the strength of the material.26 Capasio Capasio (Primus Consulting, Bradenton, FL) is an experimental calcium-phospho-aluminosilicate–based cement that is mixed with a water based gel. Bismuth oxide has been added as a radiopacifier.27 When mixed, Capasio develops dough like consistency and can be rolled into a rope which enables better handling. Ceremicrete-D and Generex A also demonstrate this desirable property. Capasio displays good washout resistance, and improved physical characteristics such as setting time (9 minutes), compressive strength, and washout resistance.26 It exhibited slightly less basic pH (10.9) when compared with white MTA. 28 The radiopacity of Capasio was significantly less as compared to MTA but marginally greater than Ceremicrete-D.26 Capasio is also bioactive. It has the ability to precipitate apatite crystals on its surface. The smaller particle size of Capasio (a mean particle size of 5.3 µm as compared to 10 µm of MTA) may be perceived as an advantage. Materials that demonstrate the capability of penetrating dentinal tubules exhibit improved marginal adaptation, retention, and also entomb the residual bacteria. The material was shown to penetrate dentinal tubules up to a depth of 18-26  µm; much greater than that of MTA.29 Penetration of an endodontic material into the dentinal tubules results in improved marginal adaptation, increase mechanical retention, entombs residual bacteria and improved antibacterial effects owing to closer proximity of the material to the bacteria.30 Quick-set Capasio (Primus Consulting, Bradenton, FL) has been further developed and has been renamed as Quick-Set (Primus Consulting). The refinement has been performed via removal of the cationic surfactant from the liquid gel component, which was thought to affect its biocompatibility. Using murine dental papilla-derived odontoblast-like cell line (MDPC-23), Wei et al. observed that the in vitro cytotoxicity of Quick-Set was similar to that of WMTA.31 Ashraf et al. concluded that the in vitro osteogenic/dentinogenic differentiation potential of Quick-Set was favorable. 32 Generex A and B Generex A (Dentsply Tulsa Dental Specialities, Tulsa, Usa) and B are calcium-silicate-based materials with novel setting reactions. Generex A contains tricalcium silicate, dicalcium silicate, and tricalcium alumunate. Its composition is similar to that of MTA but for the fact that the powder is finer, and unique gels are used for mixing instead of water as is the case with MTA.25 Usage of the gel results in: improved handling characteristics and reduced setting time.26 Among the materials evaluated for their osteogenic potential (Generex A, Capasio, Ceramicrete, and MTA), only Generex A and MTA allowed primary osteoblast growth.25 In a study conducted by Porter et al, Generex A exhibited the shortest setting time (1.25 hrs) as compared to Capasio and Ceramicrete, which set in 2.5 hours. Generex A also emerged as the strongest among the other materials tested. 26 Endobinder Endobinder differs from MTA in that, MgO and CaO (cause undesirable expansion of the material), and Fe2O3 (causes tooth darkening) are eliminated from its composition. Al2O3 and CaCO3 are calcined at temperatures between 1315deg C and 1425d C, and are ground following which, Bismuth oxide is added to obtain radioopacity. Purity is ensured by eliminating traces of MgO, CaO, and Fe2O3.32, 33 Endobinder assisted early differentiation of a higher osteoblastic cell population in comparison to MTA. this, the authors attributed to the lower calcium hydroxide release from endobinder when compared with MTA.34 While slightly higher concentration of extracellular calcium can stimulate osteoblast cell viability, proliferation, differentiation, and function, an overload can be cytotoxic. 35 According to Oliveira et al., Endobinder exhibited better fluidity, improved handling properties, higher mechanical strength, and reduced porosity (with lower pore size) when compared with MTA.36 The material was biocompatible when tested in subcutaneous tissue of rats.37 Conclusion The past few years have witnessed the development of novel materials with a purpose of overcoming the disadvantages of MTA. Some are primarily composed of calcium silicate (Endobinder, Endosequence, Generex A and B, and iRoot BP Plus), some are primarily tricalciumsilicate-based (Bioaggregate, and Biodentine) or calcium-alumino-silicate based (Capasio and quickset), and one is a chemically bonded phosphate ceramic (Ceramicrete). The focus behind developing these materials has mainly been- improved physical and biological properties over the present gold standard i.e. MTA. While some of these novel materials have exhibited improved characteristics, more research in the form of in vivo and in vitro studies are required in this direction, in order to ascertain the same. Also, newer materials with a composition differing from that of MTA, may bring a fresh approach with regard to this application. 1

Egans Law :: essays papers

Egans Law The purpose of Megans Law is to let the public know when a convicted sex offender is released into their community. Mr. Michael Chertoff, a former U.S. attorney has a curious question for our states corrections department. â€Å"How can members of the public be informed when dangerous predators have been released into their community, if the prosecutors, who are supposed to notify the public, have not been told either?† Mr. Chertoff did investigate this and found out that this isn’t just a small problem anymore. Take the Alves case for example. Raymond Alves, a convicted rapist was in jail for twenty-three years and was let out unannounced. Prosecutors were told days after the fact and were not ale to find him because he gave out false information about where he was living. Megans Law requires prosecutors to be notified thirty days or more ahead of time so they have sufficient time to file a challenge, or to see if he’s a threat to society. At a senate hearing, Jack Terhune, a corrections commissioner said he has not found any other case besides the Alves case where the prosecutors were not properly notified ahead of time. Meanwhile, they were getting a whole different story from Mr. Chertoff, who asked twenty one county prosecutors if they have been getting their proper Megans Law notifications on time. The prosecutors answer was between January 1, 1999 and March 1, 2000, they have received one hundred and fifty Megans Law notifications less than thirty days prior to an inmate being let out. More than ninety of those came less than seven days before the release or after. Chris Carden, a spokesperson for the corrections department made a comment that the numbers did not match up and said â€Å" that’s a far cry from saying there have been no other cases of improper notification. In the stir of the Alves mess, Mr. Terhune did take action and fired eight of his employees for errors, including two psychologists. Terhune is also making new rules like better training for all employees that come in so that this problem will not happen again. They also have a new web page up for the prosecutors to find out when any sex offenders are released in the area so that there is no question in anyone’s mind. In my opinion I believe in Megans Law 100%.

Matrix 1 v.s. Matrix 3 :: essays research papers

After watching â€Å"Matrix Revolutions,† I was disapointed. The movie lost its confusing yet interesting story line that the first one did very well, and there were so many characters that a lot of them got lost in the story and they wasted many good actors.   Ã‚  Ã‚  Ã‚  Ã‚  When they return to the real world and the battle of the machines starts, it just goes on and on and on while Neo and Trinity disapear for a long time. The fight scenes just never cut away for such a long time that in the end it became anoying to watch. When the human base was under attack by the machines, there was no dialogue for such a long time. The effects were really good but they didn't cut away from this specific scene for what seems to be half the movie. The visual effects were just as good as the first movie but the fight scenes didn't match the originals. It isn't a really bad thing to take out the fight scenes, it's just the fact that the first movie was based solely on those fight scenes and it wasn't smart for them to take so much of them out. There were only a few good fight scenes and the biggest one dealt with flying and it was sort of overkill by the end. I think that one big thing that made â€Å"Revolutions† worse than the first movie wa s that everyone seemed to be in love with eachother. After watching the first one I was expecting more fighting but instead they turned it into romance and it was drawn out way too long. It seemed that in â€Å"Matrix Revolutions,† they had too many plot points that I've seen in other movies before.   Ã‚  Ã‚  Ã‚  Ã‚  The whole movie is full of little errors like this. For example, the machines make a deal in the end with Neo to defeat the agent Smith, and after he does, the machines are supposed to not continue attacking humans and growing them in their fields after years of doing so, just because of a promise. It doesn't make much sense. Neo comes in and saves the day at the end, but the movie doesn't really even explain how it works. Neo's about to lose and die and then magically he wins. I didn't think it was a very good ending, they should have finished the series at the end of the second movie.

Divine Comedy †Pagans in Paradise Essay -- Divine Comedy

Divine Comedy – Pagans in Paradise In the beginning when God created humanity, it was said that He created all humans in His image of goodness (Genesis 1:27). Dante then adds in his Divine Comedy that God has instilled a certain predetermined capacity of goodness in each human being as He wills, which should be utilized fully during life (Paradise 3:84). It would then be assumed, in Dantean thought, that all humans have the choice to live fully to this capacity and assume a place in heaven upon death, to fail to utilize this capacity and suffer in Hell for eternity, or to sin and seek repentance at some point in their lives, allowing them to enter Purgatory. Yet, this statement seems to have certain restrictions when we first look at Dante’s Divine Comedy. Dante’s Inferno shows virtuous pagans in the first circle of Hell and has the reader believe that one must be a Christian to enter Heaven, or Purgatory. As the reader continues into Paradise, he discovers that there are indeed some pagans who have rise n to Heaven, but only because they were allowed the mercy to be baptized after death. This idea seems unjust to those who have lived sinless lives without being given the choice to embrace Christ. It is understood that direct refusal of Christianity would result in an eternity in Hell, but for those sinless and virtuous people who lived before Christ or beyond the reaches of Christian teachings, it seems absurd to deny them entrance into Heaven. With careful examination of the Divine Comedy, it can be understood that the actual act of baptism and the embracing of Jesus Christ symbolize the ideas and significance each act represents and are not intended for the reader to take these acts for their literal meanings. The presence ... ...l salvation. Throughout the entire work of Dante’s Divine Comedy, pagans play an integral role. Pagans are present in each of the three parts of Dante’s afterlife and a pagan is even chosen to be Dante’s guide. The prevalence of these individuals suggests the idea that God loves all people and rewards those who have embraced the ideas and morals of the Christian religion and lived virtuously and without sin. Dante’s Divine Comedy provides enough basis to form the argument that one does not necessarily have to be Christian to enter Heaven, but only needs to embrace the ideals that Christ and baptism represent. Also, through using Emperor Trajan as an example of a virtuous pagan’s successful entrance to Heaven, it is seen that possession of these ideals along with the virtue of humility is what allowed certain pagans into Paradise and excluded others for eternity.

Morality and People Essay

Due to recent occurrences in history, the U. S. has found itself in various situations where serious questions have arisen about the way that we treat our prisoners of war. The question has been posed: should we torture someone if it means that we will gain information that will protect a large number of people? A person with a utilitarian view might suggest that because the torture would bring about the right information that would save many people, it would be ok to torture someone. This view holds that any action is good if it is beneficial to the majority of the people involved in the question. Furthermore, a person who believes in Kantian duty-based ethics might say that the torturing of any individual would be wrong in any circumstance. A person with this type of view would answer this way because they believe that the result of the information being gathered from the torture would not justify the wrong act of torturing someone and that the act of torture is wrong because of the motive of the torturer. This is because a person who believes in Kantian duty-based ethics contends that right and wrong is not based upon the actions of the one performing the torture but rather the motive behind the action, which would appear to be good but in reality would be wrong because of the desire to hurt another person. In addition, a person who believes in virtue ethics would question the character of the people performing the torture and determine whither the action is right or wrong based on if the person had right or wrong motives. Lastly, a person who believes in Christian-principle based ethics would argue that it is always wrong to torture people in any situation. I believe that this theory is the strongest and most appropriate. Even thought the act of torturing someone in some cases could potentially help to protect a large number of people, the fact is its wrong. I don’t believe that we should fight evil with evil. Rather, I believe that there are many other options that we can take up in the fight against terror and evil that don’t involve compromising on our values.

Ias 11

IAS 11 International Accounting Standard 11 Construction Contracts In April 2001 the International Accounting Standards Board (IASB) adopted IAS 11 Construction Contracts, which had originally been issued by the International Accounting Standards Committee in December 1993. IAS 11 Construction Contracts replaced parts of IAS 11 Accounting for Construction Contracts (issued in March 1979). Other IFRSs have made minor consequential amendments to IAS 11. They include IAS 23 Borrowing Costs (as revised in March 2007) and IAS 1 Presentation of Financial Statements (as revised in September 2007). IFRS Foundation A613 IAS 11 CONTENTS from paragraph INTERNATIONAL ACCOUNTING STANDARD 11 CONSTRUCTION CONTRACTS OBJECTIVE SCOPE DEFINITIONS COMBINING AND SEGMENTING CONSTRUCTION CONTRACTS CONTRACT REVENUE CONTRACT COSTS RECOGNITION OF CONTRACT REVENUE AND EXPENSES RECOGNITION OF EXPECTED LOSSES CHANGES IN ESTIMATES DISCLOSURE EFFECTIVE DATE 1 3 7 11 16 22 36 38 39 46 FOR THE ACCOMPANYING DOCUMENTS LISTED BELOW, SEE PART B OF THIS EDITION ILLUSTRATIVE EXAMPLES Disclosure of accounting policies The determination of contract revenue and expenses Contract disclosures A614 Â ©IFRS Foundation IAS 11 International Accounting Standard 11 Construction Contracts (IAS 11) is set out in paragraphs 1–46. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 11 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Conceptual Framework for Financial Reporting. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance. IFRS Foundation A615 IAS 11 International Accounting Standard 11 Construction Contracts Objective The objective of this Standard is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Be cause of the nature of the activity undertaken in construction contracts, the date at which the contract activity is entered into and the date when the activity is completed usually fall into different accounting periods.Therefore, the primary issue in accounting for construction contracts is the allocation of contract revenue and contract costs to the accounting periods in which construction work is performed. This Standard uses the recognition criteria established in the Framework for the Preparation and Presentation of Financial Statements1 to determine when contract revenue and contract costs should be recognised as revenue and expenses in the statement of comprehensive income. It also provides practical guidance on the application of these criteria. Scope This Standard shall be applied in accounting for construction contracts in the financial statements of contractors. 2 This Standard supersedes IAS 11 Accounting for Construction Contracts approved in 1978. Definitions 3 The fo llowing terms are used in this Standard with the meanings specified: A construction contract is a contract specifically negotiated for the construction of an asset or a combination of assets that are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use.A fixed price contract is a construction contract in which the contractor agrees to a fixed contract price, or a fixed rate per unit of output, which in some cases is subject to cost escalation clauses. A cost plus contract is a construction contract in which the contractor is reimbursed for allowable or otherwise defined costs, plus a percentage of these costs or a fixed fee. 4 A construction contract may be negotiated for the construction of a single asset such as a bridge, building, dam, pipeline, road, ship or tunnel.A construction contract may also deal with the construction of a number of assets which are closely interrelated or interdependent in terms of their design, technology and function or their ultimate purpose or use; examples of such contracts include those for the construction of refineries and other complex pieces of plant or equipment. 1 IASC’s Framework for the Preparation and Presentation of Financial Statements was adopted by the IASB in 2001.In September 2010 the IASB replaced the Framework with the Conceptual Framework for Financial Reporting. A616 Â © IFRS Foundation IAS 11 5 For the purposes of this Standard, construction contracts include: (a) contracts for the rendering of services which are directly related to the construction of the asset, for example, those for the services of project managers and architects; and contracts for the destruction or restoration of assets, and the restoration of the environment following the demolition of assets. (b) 6Construction contracts are formulated in a number of ways which, for the purposes of this Standard, are classified as fixed price contracts and cost plus contracts . Some construction contracts may contain characteristics of both a fixed price contract and a cost plus contract, for example in the case of a cost plus contract with an agreed maximum price. In such circumstances, a contractor needs to consider all the conditions in paragraphs 23 and 24 in order to determine when to recognise contract revenue and expenses.Combining and segmenting construction contracts 7 The requirements of this Standard are usually applied separately to each construction contract. However, in certain circumstances, it is necessary to apply the Standard to the separately identifiable components of a single contract or to a group of contracts together in order to reflect the substance of a contract or a group of contracts.When a contract covers a number of assets, the construction of each asset shall be treated as a separate construction contract when: (a) (b) separate proposals have been submitted for each asset; each asset has been subject to separate negotiation and the contractor and customer have been able to accept or reject that part of the contract relating to each asset; and the costs and revenues of each asset can be identified. (c) 9 A group of contracts, whether with a single customer or with several customers, shall be treated as a single construction contract when: (a) (b) the group of contracts is negotiated as a single package; the contracts are so closely interrelated that they are, in effect, part of a single project with an overall profit margin; and the contracts are performed concurrently or in a continuous sequence. (c) 10A contract may provide for the construction of an additional asset at the option of the customer or may be amended to include the construction of an additional asset. The construction of the additional asset shall be treated as a separate construction contract when: (a) the asset differs significantly in design, technology or function from the asset or assets covered by the original contract; or the pri ce of the asset is negotiated without regard to the original contract price. b) Â © IFRS Foundation A617 IAS 11 Contract revenue 11 Contract revenue shall comprise: (a) (b) the initial amount of revenue agreed in the contract; and variations in contract work, claims and incentive payments: (i) (ii) to the extent that it is probable that they will result in revenue; and they are capable of being reliably measured. 12Contract revenue is measured at the fair value of the consideration received or receivable. The measurement of contract revenue is affected by a variety of uncertainties that depend on the outcome of future events. The estimates often need to be revised as events occur and uncertainties are resolved. Therefore, the amount of contract revenue may increase or decrease from one period to the next.For example: (a) a contractor and a customer may agree variations or claims that increase or decrease contract revenue in a period subsequent to that in which the contract was init ially agreed; the amount of revenue agreed in a fixed price contract may increase as a result of cost escalation clauses; the amount of contract revenue may decrease as a result of penalties arising from delays caused by the contractor in the completion of the contract; or when a fixed price contract involves a fixed price per unit of output, contract revenue increases as the number of units is increased. b) (c) (d) 13 A variation is an instruction by the customer for a change in the scope of the work to be performed under the contract. A variation may lead to an increase or a decrease in contract revenue. Examples of variations are changes in the specifications or design of the asset and changes in the duration of the contract. A variation is included in contract revenue when: (a) (b) it is probable that the customer will approve the variation and the amount of revenue arising from the variation; and the amount of revenue can be reliably measured. 4 A claim is an amount that the co ntractor seeks to collect from the customer or another party as reimbursement for costs not included in the contract price. A claim may arise from, for example, customer caused delays, errors in specifications or design, and disputed variations in contract work. The measurement of the amounts of revenue arising from claims is subject to a high level of uncertainty and often depends on the outcome of negotiations.Therefore, claims are included in contract revenue only when: (a) (b) negotiations have reached an advanced stage such that it is probable that the customer will accept the claim; and the amount that it is probable will be accepted by the customer can be measured reliably. A618 Â © IFRS Foundation IAS 11 15 Incentive payments are additional amounts paid to the contractor if specified performance standards are met or exceeded. For example, a contract may allow for an incentive payment to the contractor for early completion of the contract.Incentive payments are included in c ontract revenue when: (a) (b) the contract is sufficiently advanced that it is probable that the specified performance standards will be met or exceeded; and the amount of the incentive payment can be measured reliably. Contract costs 16 Contract costs shall comprise: (a) (b) costs that relate directly to the specific contract; costs that are attributable to contract activity in general and can be allocated to the contract; and such other costs as are specifically chargeable to the customer under the terms of the contract. c) 17 Costs that relate directly to a specific contract include: (a) (b) (c) (d) (e) (f) (g) (h) site labour costs, including site supervision; costs of materials used in construction; depreciation of plant and equipment used on the contract; costs of moving plant, equipment and materials to and from the contract site; costs of hiring plant and equipment; costs of design and technical assistance that is directly related to the contract; the estimated costs of rect ification and guarantee work, including expected warranty costs; and claims from third parties.These costs may be reduced by any incidental income that is not included in contract revenue, for example income from the sale of surplus materials and the disposal of plant and equipment at the end of the contract. 18 Costs that may be attributable to contract activity in general and can be allocated to specific contracts include: (a) (b) (c) insurance; costs of design and technical assistance that are not directly related to a specific contract; and construction overheads. Â ©IFRS Foundation A619 IAS 11 Such costs are allocated using methods that are systematic and rational and are applied consistently to all costs having similar characteristics. The allocation is based on the normal level of construction activity. Construction overheads include costs such as the preparation and processing of construction personnel payroll. Costs that may be attributable to contract activity in general and can be allocated to specific contracts also include borrowing costs. 9 Costs that are specifically chargeable to the customer under the terms of the contract may include some general administration costs and development costs for which reimbursement is specified in the terms of the contract. Costs that cannot be attributed to contract activity or cannot be allocated to a contract are excluded from the costs of a construction contract.Such costs include: (a) (b) (c) (d) 21 general administration costs for which reimbursement is not specified in the contract; selling costs; research and development costs for which reimbursement is not specified in the contract; and depreciation of idle plant and equipment that is not used on a particular contract. 20 Contract costs include the costs attributable to a contract for the period from the date of securing the contract to the final completion of the contract.However, costs that relate directly to a contract and are incurred in securing t he contract are also included as part of the contract costs if they can be separately identified and measured reliably and it is probable that the contract will be obtained. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs when the contract is obtained in a subsequent period.Recognition of contract revenue and expenses 22 When the outcome of a construction contract can be estimated reliably, contract revenue and contract costs associated with the construction contract shall be recognised as revenue and expenses respectively by reference to the stage of completion of the contract activity at the end of the reporting period. An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36.In the case of a fixed price contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) (b) total contract revenue can be measured reliably; it is probable that the economic benefits associated with the contract will flow to the entity; both the contract costs to complete the contract and the stage of contract completion at the end of the reporting period can be measured reliably; and 23 (c) A620 Â © IFRS Foundation IAS 11 (d) he contract costs attributable to the contract can be clearly identified and measured reliably so that actual contract costs incurred can be compared with prior estimates. 24 In the case of a cost plus contract, the outcome of a construction contract can be estimated reliably when all the following conditions are satisfied: (a) it is probable that the economic benefits associated with the contract will flow to the entity; and the contract costs attributable to the contract, whether or not specifically reimbursable, can be clearly identified and measured reliably. b) 25 The recognition of revenue and expenses by reference to t he stage of completion of a contract is often referred to as the percentage of completion method. Under this method, contract revenue is matched with the contract costs incurred in reaching the stage of completion, resulting in the reporting of revenue, expenses and profit which can be attributed to the proportion of work completed. This method provides useful information on the extent of contract activity and performance during a period.Under the percentage of completion method, contract revenue is recognised as revenue in profit or loss in the accounting periods in which the work is performed. Contract costs are usually recognised as an expense in profit or loss in the accounting periods in which the work to which they relate is performed. However, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36.A contractor may have incurred contract costs that relate to future activit y on the contract. Such contract costs are recognised as an asset provided it is probable that they will be recovered. Such costs represent an amount due from the customer and are often classified as contract work in progress. The outcome of a construction contract can only be estimated reliably when it is probable that the economic benefits associated with the contract will flow to the entity.However, when an uncertainty arises about the collectibility of an amount already included in contract revenue, and already recognised in profit or loss, the uncollectible amount or the amount in respect of which recovery has ceased to be probable is recognised as an expense rather than as an adjustment of the amount of contract revenue. An entity is generally able to make reliable estimates after it has agreed to a contract which establishes: (a) (b) (c) each party’s enforceable rights regarding the asset to be constructed; the consideration to be exchanged; and the manner and terms of settlement. 6 27 28 29 It is also usually necessary for the entity to have an effective internal financial budgeting and reporting system. The entity reviews and, when necessary, revises the estimates of contract revenue and contract costs as the contract progresses. The need for such revisions does not necessarily indicate that the outcome of the contract cannot be estimated reliably. Â © IFRS Foundation A621 IAS 11 30 The stage of completion of a contract may be determined in a variety of ways. The entity uses the method that measures reliably the work performed.Depending on the nature of the contract, the methods may include: (a) (b) (c) the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs; surveys of work performed; or completion of a physical proportion of the contract work. Progress payments and advances received from customers often do not reflect the work performed. 31 When the stage of completion is determined b y reference to the contract costs incurred to date, only those contract costs that reflect work performed are included in costs incurred to date.Examples of contract costs which are excluded are: (a) contract costs that relate to future activity on the contract, such as costs of materials that have been delivered to a contract site or set aside for use in a contract but not yet installed, used or applied during contract performance, unless the materials have been made specially for the contract; and payments made to subcontractors in advance of work performed under the subcontract. (b) 32When the outcome of a construction contract cannot be estimated reliably: (a) revenue shall be recognised only to the extent of contract costs incurred that it is probable will be recoverable; and contract costs shall be recognised as an expense in the period in which they are incurred. (b) An expected loss on the construction contract shall be recognised as an expense immediately in accordance with paragraph 36. 33 During the early stages of a contract it is often the case that the outcome of the contract cannot be estimated reliably.Nevertheless, it may be probable that the entity will recover the contract costs incurred. Therefore, contract revenue is recognised only to the extent of costs incurred that are expected to be recoverable. As the outcome of the contract cannot be estimated reliably, no profit is recognised. However, even though the outcome of the contract cannot be estimated reliably, it may be probable that total contract costs will exceed total contract revenues.In such cases, any expected excess of total contract costs over total contract revenue for the contract is recognised as an expense immediately in accordance with paragraph 36. Contract costs that are not probable of being recovered are recognised as an expense immediately. Examples of circumstances in which the recoverability of contract costs incurred may not be probable and in which contract costs m ay need to be recognised as an expense immediately include contracts: (a) that are not fully enforceable, ie their validity is seriously in question; 34 A622 Â © IFRS Foundation IAS 11 (b) (c) (d) (e) 5 the completion of which is subject to the outcome of pending litigation or legislation; relating to properties that are likely to be condemned or expropriated; where the customer is unable to meet its obligations; or where the contractor is unable to complete the contract or otherwise meet its obligations under the contract. When the uncertainties that prevented the outcome of the contract being estimated reliably no longer exist, revenue and expenses associated with the construction contract shall be recognised in accordance with paragraph 22 rather than in accordance with paragraph 32.Recognition of expected losses 36 When it is probable that total contract costs will exceed total contract revenue, the expected loss shall be recognised as an expense immediately. 37 The amount of s uch a loss is determined irrespective of: (a) (b) (c) whether work has commenced on the contract; the stage of completion of contract activity; or the amount of profits expected to arise on other contracts which are not treated as a single construction contract in accordance with paragraph 9. Changes in estimates 8 The percentage of completion method is applied on a cumulative basis in each accounting period to the current estimates of contract revenue and contract costs. Therefore, the effect of a change in the estimate of contract revenue or contract costs, or the effect of a change in the estimate of the outcome of a contract, is accounted for as a change in accounting estimate (see IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors). The changed estimates are used in the determination of the amount of revenue and expenses recognised in profit or loss in the period in which the change is made and in subsequent periods.Disclosure 39 An entity shall disclose: (a) (b) the amount of contract revenue recognised as revenue in the period; the methods used to determine the contract revenue recognised in the period; and the methods used to determine the stage of completion of contracts in progress. (c) Â © IFRS Foundation A623 IAS 11 40 An entity shall disclose each of the following for contracts in progress at the end of the reporting period: (a) the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; the amount of advances received; and the amount of retentions. b) (c) 41 Retentions are amounts of progress billings that are not paid until the satisfaction of conditions specified in the contract for the payment of such amounts or until defects have been rectified. Progress billings are amounts billed for work performed on a contract whether or not they have been paid by the customer. Advances are amounts received by the contractor before the related work is performed. An entity shall present: (a) (b) the g ross amount due from customers for contract work as an asset; and the gross amount due to customers for contract work as a liability. 2 43 The gross amount due from customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings for all contracts in progress for which costs incurred plus recognised profits (less recognised losses) exceeds progress billings. 44 The gross amount due to customers for contract work is the net amount of: (a) (b) costs incurred plus recognised profits; less the sum of recognised losses and progress billings or all contracts in progress for which progress billings exceed costs incurred plus recognised profits (less recognised losses). 45 An entity discloses any contingent liabilities and contingent assets in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets. Contingent liabilities and contingent assets may arise from such items as warrant y costs, claims, penalties or possible losses. Effective date 46 This Standard becomes operative for financial statements covering periods beginning on or after 1 January 1995. A624 Â © IFRS Foundation