Sunday, May 24, 2020

Cervical cytology Free Essay Example, 3000 words

Important areas of current debate regarding the cervical screening policies in the UK involve the question of the age at which screening should commence and the impact of the screening programme and clinical advances in the prevention and detection of cervical carcinoma that require the attention of policymakers, health professionals and women of all ages.    NHSCSP guidelines for cervical screening eligibility      The National Health Service Cervical Screening Programme (NHSCSP) was  established in the 1980s to provide eligibility rules and guidelines to encourage cervical cancer screening in the UK (Cervical Screening Programme UK NHS 2006). The guidelines were revised in 2003 to include newer recommendations about appropriate screening intervals and age eligibility requirements to access the free testing service in the UK. Most significantly, the age of initial screening was significantly increased from 20 years to 25 years which has provoked an ongoing controversy regarding the appropriateness of the change in age eligibility for cervical screening. Research data cited by the NHS indicate that cervical screening has a very positive effect in reducing the incidence of cervical carcinoma in women of every age group. We will write a custom essay sample on Cervical cytology or any topic specifically for you Only $17.96 $11.86/pageorder now These recent statistics published in 2003 show that 3 year screening programmes produced a decreased occurrence in women aged 20-39 by 39%, women aged 40-64 by 69% and women 55-69 years by 73%. These encouraging statistics suggest that routine screening in all age groups could produce further significant reductions in the incidence of this very common gynecological cancer. Epidemiological evidence suggests that 80% screening rates could be expected to produce a 95% decrease in the incidence of cervical carcinoma. 2006-7 screening rates in UK were estimated at 79%, representing a drop below 1990 statistics which has prompted concern in the medical community. Epidemiological data suggest that cervical screening prevents approximately 4500 deaths per year in the UK with an estimated cost savings of  £18,000 per cancer. Screening programme costs and the cost of treating patients with cervical cancer are currently estimated at  £157 million per year.    Significance of age restrictions in cervical screening      For millions of women worldwide, the cervical screening tests remain the only available option for the prevention and early detection of cervical carcinoma. Unlike the current policy of the NHS, many advisories world-wide recommend that cervical screening be made available to women beginning at age 20 (Rieck 2005).

Wednesday, May 13, 2020

Essay about Was Truman Responsible for the Cold War

â€Å"Was Truman Responsible for the Cold War†, well, according to author Arnold A. Offner, his simplistic answer is an obvious â€Å"yes.† â€Å"Taking Sides† is a controversial aspect of the author’s interpretation for justifying his position and perception of â€Å"Truman’s† actions. This political approach is situated around the â€Å"Cold War† era in which the author scrutinizes, delineates, and ridicules his opponents by claiming â€Å"I have an ace in the hole and one showing† (SoRelle 313). Both authors provide the readers with intuitive perceptions for their argumentative approaches in justifying whether or not â€Å"Truman† contributed to the onset of the â€Å"Cold War.† Thus far, it would be hard-pressed to blame one single individual, President or not, for the†¦show more content†¦It is evident that two countries were primed for conflict, however, which side ignited the first initial blow , resulting and inflicting the ideology of War†. Arnold A Offner Author Arnold A. Offner argues that President Harry S. Truman was unwavering in his nationalist approach whose limited vision of foreign affairs included absent negotiations with the Russians over cold war issues. Furthermore, Mr. Offner describes former President Truman as a â€Å"parochial nationalist† which leads the reader to believe that Truman was a discriminative uncooperative policy negotiator. In the continued effort to effectively convince his supporters, Author Arnold A. Offner reverts to Truman’s characteristics, proposal prejudice, and undermining arrogance as he saturates this chapter with Truman’s neglectful act of â€Å"cooperation† and â€Å"misleading Presidential guidance.† To future ensure credibility of his position and substantiating his claim, Mr. Offner discredits his critics by pointing out internal acts of ignorance to his own cabinets members suggestions, thus, proving a view of uncooperative manners. Although Mr. Offner m akes a substantiating claim, many would find it difficult that a single person, during that era, could provoke two nations into â€Å"War.† Offner argues that Trumans unsophisticated and confrontational approach to forging policy creation made the Cold War longer, meaner, and more expensive than necessary (Offner).Show MoreRelatedWas President Truman Responsible for the Cold War? Essay1105 Words   |  5 PagesPresident Harry Truman came into office right at the end of World War II, after the death of President Franklin Roosevelt. Almost immediately after becoming president, Truman learned of the Manhattan Project, and had to decide whether or not to use the atomic bomb. With the advice of James Byrnes, Secretary of State, Truman decided to drop two atomic bombs on Japan, in part to demonstrate America’s power to the world and gain a political advantage in Europe (Offner 294). After World War II ended, thereRead MoreTaking a Look at the Cold War1237 Words   |  5 Pagescovering is the Cold War and question number six. The Roosevelt Administration was determined to avoid a retreat like the one that followed WWI . The United States itself had sole possession of the atomic bomb. The United States goal was to expand democracy. America saw that there needed to be global economic reconstruction. The Soviets looked to model the rest of the world after their own values and origins. It indeed had to do with Soviet Expansion. The Russians didn’t want to go to war with the UnitedRead MoreTruman Doctrine And The Cold War1463 Words   |  6 PagesThe Cold War was one of the most peculiar occurrences in human history, which endured almost fifty years and all those years was the dominant characteristic of international relations. It was a period of indirect confrontation between two, at the time(1945-1989), most powerfull countries in the world- the Soviet Union and the United States of America. However, there is no exact and precise date of the beginning of the war, as it started gradually, with the contribution of many different causes.Read MoreTo What Extent Was the United States of Americ a Responsible for the Collapse of the Grand Alliance?1727 Words   |  7 PagesTo what extent was the United States of America responsible for the collapse of the Grand Alliance? A capitalist state, a Communist state and a colonial power all joined power during World War II and formed the Grand Alliance. The United Stated which was led by Franklin Roosevelt, the Soviet Union which was led by Joseph Stalin and Great Britain which was led by Winston Churchill united powers as they all shared one main objective. The three leaders were famously known as the big three, they allRead MoreThe Cold War Of 1945-19911660 Words   |  7 Pages Western Europe, Japan grew in prosperity after World War II ended. The United States became the world’s wealthiest and most powerful country. These democracies rivaled the United States economically. The United States and the Soviet Union had many differences that didn’t cause a full fled war, but a quiet, propaganda and secretive filled war that pushed both to the edge. This was known as the Cold War of 1945-1991. The main causes of the war were sphere of influence, Ideology, and military factorsRead MoreThe Cold Wa r During World War II Essay1298 Words   |  6 PagesThe Cold War was the name given to the non-aggressive conflict between The United States and Russia that began after World War II. However, there is disagreement over the exact dates of the Cold War. Nevertheless, it took place somewhere between the end of World War II and the early 1989 (Wendt n.d). The Cold War brought about a number of crises in the decades that it lasted. These crises include: Vietnam, the Berlin Wall, and the Cuban Missile Crisis. The Cold War itself was the result of the UnitedRead MoreCauses of the Cold War Essay1570 Words   |  7 Pagesfear, greed and revenge were the major factors that caused the Cold War† How far do you agree with this statement when analyzing the causes of the Cold War up to 1949? The responsibility of the origins of the Cold War often triggers questions among historians yet both powers should be blamed for taking part in it. The origins of the Cold War can often be associated with fear, greed and revenge. Through most analyses, the fault was often given to Stalin’s ambitions to expand communism in EuropeRead MoreThe Cold War During World War II854 Words   |  4 PagesThe Cold War was a major event in the U.S. and Soviet Union’s history. The main reason that these two countries entered into the Cold War after World War II was power. The USSR and United States had two very different perspectives on power coming out of World War II. This disagreement ultimately caused the Cold War. Russia’s perspective after World War II was influenced by Joseph Stalin. Stalin, the leader of the USSR at the time, was a merciless dictator. His main concern was maintaining power andRead MoreThe War Of The Cold War Essay1075 Words   |  5 PagesDuring World War II, the United States, Britain, and Russia all worked together to take down Hitler. Although after the war, the coordination between the U.S. and Russia became extremely tense which inevitably lead to the Cold War. The U.S. was worried that Russia would spread communism after World War II. Russia was concerned with the U.S. arms increase and intervention in international affairs. The distrust between the two nations resulted in the Cold war which lasted until 1991. In 1946, WinstonRead MoreEssay on Cold war responsibility585 Words   |  3 Pages Activity #4 – Essay â€Å"Truman was more responsible for the Cold War than Stalin was.† President Truman was convinced from the beginning that Stalin intended to take over countries based solely by the fact that there were communist parties present in them. France, Italy and even China, are perfect examples of this. And in the Greek civil war it wasn’t the USSR that was giving aid to the communists, it was Yugoslavia. It was obvious that Stalin had no major plans for any kind of global communist

Wednesday, May 6, 2020

Sociology Essay Impact of Heroin on Families Free Essays

string(53) " illegal drugs in UK market stand at \?5bn annually\." EXECUTIVE SUMMARY In today’s global world, there has been rising cases of drug abuse. Illicit use of Opiates, especially heroin has dominated most parts of the world with more than 281,000 heroin users in England and more than 50,000 drug users in Scotland. UK currently has the highest the rates of illicit drug use in the European Union (Setdon, 2008). We will write a custom essay sample on Sociology Essay: Impact of Heroin on Families or any similar topic only for you Order Now Research conducted in the past has been focused on the causes and consequences of heroin abuse primarily from the standpoint of the addict. There has been a scant coverage on the policy framework with regard to drug abuse. It is thus worth exploring on this menacing drug in quest to look for ways and means of eradicating it. As such, this paper involves an analysis of heroin and its impact on the families. The paper further provides an in depth view on the policy developments with evidence to back the claims. 1Introduction A delve on heroin would be incomplete without exploring its historical background. The passing of the 1914 Harrison Act in US banned the use of cocaine and opiates. After the passing of the act, regular users in US switched to heroin, which at the time was not regulated by this Act. This drug was not considered addictive for quite sometime. In the mid 1920s, intravenous injection of heroin became popular but was later banned by the US government. While in UK, emergency drug controls were introduced under the wartime defense of the realm act in 1916. Opiates were not its main concern. However, the Dangerous Act of 1920 made possession of opiates and cocaine’s illegal unless prescribed by the doctor. Global problems of illicit drugs pose various challenges to the international community. Heroin in particular can be detrimental to the life of the community. Despite the growing concern on illicit drug use, it is striking to note that the current drug policies are inadequate. Lack of adequate approaches and models to guide policy makers is a major hindrance to solving the drug menace. 2Literature review According to Hunt (1974), heroin is associated with epidemics. The notion of the drug epidemics stem from the fact that drug use is a learned behaviour transmitted from person to person. Western countries have experienced one discrete heroin epidemic. For example, studies have shown that United States and Netherlands experienced the epidemic of heroin use in the late 1960’s and since then each country has had moderate levels of initiation. Nordt Stohler (2006) has particularly shown this with regard to Zurich which underwent a major epidemic in 1995. Studies for UK by Parker Egginton (1998), showed two epidemics prevalent in 1980’s and 1990’s. De Angelis et al (2004) studied the prevalence of heroin addiction in UK while using sophisticated modelling techniques and found that the prevalence of heroin addiction in the UK grew from 1968 to 2000, with rapid growth in the 1990’s. Frischer Ditton (2001) analyzed the drug prevalence for Glasgow that showed a high incidence of heroin injection from 1985 to 1995. The drug menace is still prominent in most areas around the globe. Research studies have not fully explored on the impacts of such continuing trends. Furthermore, explanations offered are opportunistic and still not well integrated. What is most striking is that the socio-economic effects of opiate use have not been fully reflected in the public domain or policy discourse. 3Analysis 3.1 Impact of heroin use on the family Heroin is a dangerous illicit drug that has devastating effects on the user and the wider community. Research studies on various countries have shown a very high level of consistency in the adverse effects associated with heroin use. The problems facing the families of the drug users are diverse and complex. McDonald et al (2002) summarized these problems by highlighting four key areas. These are: physical and psychological impacts, financial and employment effects and wider societal impacts. 3.1.1 Physical and psychological impacts The findings from various studies have indicated serious dire consequences on the physical and psychological well being of the family members. Heroin use in most families in the UK often leads to heightened negative emotions that result in contradictory feelings towards the user. This contributes to stress hence resulting in higher physical and psychological morbidity of the family members. Studies by Copollo et al (2000) suggests that every drug user in the UK will in most cases have a significant negative impact on the wellbeing of one of the members of the family. Echoing the findings from Copollo et al (2000), Bernard (2005) found that parents and siblings experience anxiety which is greatly compounded by the sense of being powerless when coping with the effect of these drugs in their lives. 3.1.2 Financial and employment effects Studies have further revealed that financial pressures on families often stem from various factors linked to drug use. These include the treatment cost, repaying and remedying theft on the part of the user. Also heroin use has been associated with the vicious cycle of poverty. 3.1.3 Impact on wider social life of family members Generally, opiate use often results in the wider social life of the family members becoming circumscribed by social isolation and withdrawal by trying to conceal the problem. Frequently, this drug menace leads to deterioration in family relationships which is exacerbated by increased risk of domestic violence. Conflicts and tensions on the part of those coping with drug users lead to marital and family break up (Seddon, 2000). Consequently, this drug menace is often associated with crime. Unsurprisingly, a vast number of users turn to a life of crime in an attempt to fuel their addiction to the illegal opiate. There is strong evidence that problematic use of illicit drugs, notably cocaine and heroin, is responsible for amplifying offending behavior. The drug use is associated with acquisitive crime such as burglary and shoplifting. According to a report by the UK drug policy commission, the current value of illegal drugs in UK market stand at ?5bn annually. You read "Sociology Essay: Impact of Heroin on Families" in category "Essay examples" In England and Wales, it is estimated that the drug related crime costs roughly around 13.5 billion pounds. Studies by the Prime Minister’s Strategy Unit (2003) have invariably indicated heroin and cocaine to be of greater influence on crime levels than Cannabis. Despite the rapid expansion of cannabis market in the UK, it is surprising to see heroin and cocaine extremely influential in fueling the crime levels (Bancroft et al, 2002).Clearly, there is urgent need for interventions to be put in place to solve this drug menace. While most of these adverse effects derive directly from opiate use and the associated behaviours, there are other external factors contributing to stress in the drug users families. Three such stressors are common in UK. The first stressor is the stigma associated with heroin use. Stigma adds significantly to the stress levels and further inhibits parents from seeking help. The second stressor stems from lack of available information. Copollo (2000) provides evidence on lack of information being an important contributor to the stress levels experienced by these families. While McDonald et al (2002) argue that much of the available information is from questionable sources like the media. Last but not the least is the treatment system for the user. While treatment may be available, most families coping with opiate misuse have indicated high levels of dissatisfaction with the treatment system. Much criticism has been on the long waiting lists for treatment which often result in frustration. 4Policy responses Over the past few years, the UK drug policy has focused on four key areas namely: prevention of drug use, supply reduction, treatment of problematic drug users and enforcement of drug laws. 4.1 Supply reduction While the British drug policy has emphasized increasing drug seizures in an attempt to reduce the supply of illicit drugs into the market, research by PMSU (2003) has revealed that this policy approach would not make any significant difference in drug availability in the market. In the 2002 Drug Strategy Update, amendments were made by the government to include reduction of available drugs through increased seizures. As initially predicted, increased seizures have not reduced the availability of drugs in the market. More recent reports have indicated heroin to be selling at around ?54 per gram while a two-tier market for cocaine has developed with a selling price of ?50 per gram. Despite the fall in prices, drug selling still remains an attractive activity. The policy on supply reduction clearly doesn’t work effectively 4.2 Enforcement of drug laws The government has been responsive on reducing drug related crimes through disruption of the drug market and arrest of the drug dealers and users. Little evidence is however available that targeting retailers and distributors of illicit drugs would lead to substantial reduction in drug use. Available studies in UK have indicated that the crackdowns often result in changes rather than reduction in drug use (SOURCE). 4.3 Prevention of drug use For sometime now, it has been argued that drug use and the associated crimes may be reduced through prevention (SOURCE). While this holds true, little evidence is available to prove these claims. Moreover, the impacts of prevention programmes tend to be small. Current evidence on drug prevention by Godfrettson et al (2002) shows that it is difficult to apply evidence of prevention on best practice. 4.4 Treatment of problematic users Treatment of drug addiction has its roots in the US penal system. Recently, there has been increased focus of putting treatment of addiction in the context of criminal justice system. In line with the rapid expansion of treatment, various criminal justice system initiatives have been developed such as the Drug Abstinence Requirement, Criminal Justice Intervention Programme, Drug Treatment and Testing Order among others. These initiatives derive their basis from the notion that drug treatment reduces offences. Available evidence has proved this notion to be true. It should however be noted that while treatment can be effective for cocaine and crack users, engaging and retaining the users of heroin is much harder. 5Various interests involved The frequent use and widespread availability of drugs sets the stage for potential abuse among the users which is the main burden facing the society. Below are some of the various interests involved. 5.1 Financial constraint Problematic use of drugs poses financial constraints on the economy of a country and the world at large. For example, $23.5 million was the projected estimate for the United Nations Crime Prevention and Criminal Justice fund and the United Nations International Drug Control Programme fund in the annual period of 2010. However, the Commission on Crime Prevention and Criminal Justice and the Commission on Narcotics’ Drug approved a general budget of $21.8 million for both funds (Godfrey, Stewart Gossop, 2010). The approved budget is far below the projected estimate and this affect the various provisions and undermines the effort of combating drug related crimes. Clearly, there is urgent need for measures to be taken by the United Nations Office on Drugs and Crime towards addressing these financial challenges. 5.2 Drug service user groups These user groups are fundamental in developing user involvement. The groups provide access to expert opinion and solidarity to the users (Eaton, 2007).While these user groups are critical in user involvement, studies have shown that they provide only a partial solution to the challenge of developing user involvement. Moreover, there is proof of evidence of conflict between the agency and user expectations. Such problems arise due to the inability of drug users to form effective groups. 6 Approaches to the policy framework It is high time to rethink of our existing drug control laws. Policy makers need to develop a new constitution for drug control. Research collaboration must be set up to look at new approaches to drug control by reviewing international approaches and joining forces with experts from drug enforcement, medicine control, regulation, public and trading standards. Instead of advocating for war on drugs, a new drug policy needs to be put in place that calls for the management of the problem. The legal, economic and political complexity of managing drug problems is a clue to what must replace the drug prohibition approach. The policy however cannot be revised by independently focusing on the criminal justice and correctional system. Care of addicts, especially opiate addicts need to be placed in the hands of private physicians and not the police. While drug treatment has proved to be the best way of tackling drug related crimes and reducing drug use, it should be noted that treatment is only the beginning and not an end in itself. There is need for a wider support for it to be effective. Therefore, a new drug strategy must be developed with focus on recovery. Besides treating their dependence, this approach reintegrates them into the family and makes them productive members of the society. Taking a recovery based approach to drug policy is perhaps the best method of combating this social vice. 7Conclusion From the findings above, it can be concluded that the impact of heroin abuse on the family and wider society is immense. From a policy standpoint, there is need for development new tentative policies. Appropriate approaches and models must be developed to guide policy makers in incorporating drug issues in the policy framework. (2,203 words) 8References Hunt. L.G. (1974), Recent Spread of Heroin Use in the United States, American Journal of Public Health Affairs, Vol 74: pp.16–23. Nordt, C. Stohler.R (2006), Incidence of Heroin Use in Zurich, Switzerland; a Treatment Case Register Analysis,’ The Lancet 367: 1830–4. Parker, H. Egginton.R (undated), Managing Local Heroin–Crack Problems, Manchester University De Angelis. D., Hickman.M. Yang.S (2004), Estimating Long-term Trends in the Incidence and Prevalence of Opiate Use/Injecting Drug use and Number of Former Users, American Journal of Epidemiology Vol 160: pp.994–1004 Ditton, J. Frischer.M (2001), Computerised Projection of Future Heroin Epidemics: A Necessity for the 21st Century, Journal of Substance Use and Abuse Vol 36, pp.151–66 McDonald, D., Russell, P., Bland, N., Morrison, A., De la Cruz. C. (2002), Supporting families and careers of drug users: A review, Scottish Executive – Effective Interventions Unit Copollo (2000), Responding to addiction in the family: Natural and assisted change in coping behavior, University of Birmingham, Unpublished PhD thesis Barnard, M. (2005), Drugs in the Family: The Impact on Parents and Siblings, London PMSU (2003) SU Drugs Report. Phase 1 report: Understanding the issues, London: Prime Minister’s Strategy Unit Godfrettson. C., G. Eaton, C. McDougall Culyer. A. (2002), The Economic and Social Costs of Class A Drug use in England and Wales, Home Office Research Study 249, London: Home Office Seddon.T (2008), Youth, heroin, crack: a review of recent British trends, University of Manchester, vol 108, pp 237-248 Seddon, T. (2000), Explaining the Drug–Crime Link: Theoretical, Policy and Research Issues, Journal of Social Policy 29(1): 95–107 Bancroft, A., Carty, A., Cunningham-Burley, S. Backett-Milburn, K. (2002), Support for the families of drug users: A review of the Literature, Scottish Executive – Effective Interventions Unit Eaton. G., Davies.C, English.L, Lodwick.A, Bellis.M.A McVeigh.J. (2007), United Kingdom Drug Situation: Annual Report to the European Monitoring Centre for Drugs and Drug Addiction, London. Godfrey.C., Stewart.D Gossop.M (2010), Economic analysis of costs and consequences of the treatment of drug misuse: 2-year outcome data from the National Treatment Outcome Research Study (NTORS), Vol 99, pp.697–707. How to cite Sociology Essay: Impact of Heroin on Families, Essay examples

Sunday, May 3, 2020

Segment Reporting free essay sample

Segment reporting is when a company provides reporting of the operating segments of the company in the disclosures accompanying its financial statements (What is segment, 2011). Segment reporting is required for publicly held entities but is not required for privately held entities (What is segment, 2011). Under Generally Accepted Accounting Principles (GAAP), an operating segment will engage in business activities from which the segment may earn revenue or incur expenses, has discrete financial information available, and whose results are regularly reviewed by the entity’s chief operating decision maker for performance assessment and resource allocation decisions (What is segment, 2011). Segment reporting is useful because it helps make the profits and risk situations of the segments of an entity more transparent for the stakeholders. There are a different set of accounting standards within different countries, the Financial Accounting Standards Board (FASB) believes that the ideal outcome of cooperative international accounting standard-setting efforts would be the worldwide use of a single set of high-quality accounting standards for both domestic and cross-border financial reporting, currently there is no single set of high-quality international accounting standards that is accepted in all capital markets (Overview of FASB’s, n. We will write a custom essay sample on Segment Reporting or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page . ). Implementing an international set of accounting standards will set the same standards for everyone to follow and companies outside the U. S. will not have to reconcile their reports to meet the U. S. accounting standards. Currently there is a set of International Financial Reporting Standards (IFRS). They have released IAS 14 which the objective is to establish principles for reporting financial information by line of business and by geographical area, or segment reporting (IAS 14, 2011). Chinese accounting standards has issued Accounting Standards for Business Enterprises (ASBE) 35 which requires one basis of segmentation to be primary and the other to be secondary, with considerably less information required to be disclosed for the secondary segment (China’s New Accounting, 2006). The ASBE are new accounting and auditing standards and is substantially in line with IFRS but has minor modifications that reflect China’s unique circumstances and economic situation (Accounting in China, 2009). The International Accounting Standards Board (IASB) has published IFRS 8, Operating Segments, which supersedes IAS 14 and closely resembles FASB Statement no. 131 (Epstein Jermakowicz, 2009). There is a difference between China’s ASBE 35 and IFRS 8, IFRS 8 only applies to the published financial statements of enterprises whose equity or debt securities are publicly traded and enterprises that are in the process of issuing equity or debt securities in public securities markets while ASBE 35 requires an enterprise which has different operations or operates in different geographical areas to provide segment information (China’s new Accounting, 2006). ? References Epstein, B. J. , Jermakowicz, E. K. (2009, April). IFRS converges to U. S. GAAP on segment reporting. Retrieved July 24, 2011, from http://www. journalofaccountancy. com/Issues/2009/Apr/20081008. htm Accounting in China. (2009, May). Retrieved July 23, 2011, from http://portal. lacaixa. es/StaticFiles/StaticFiles/6d3edbd6ef266110VgnVCM1000000e8cf10aRCRD/es/cuentas. pdf China’s new accounting standards: A comparison with current PRC GAAP and IFRS. (2006, August). Retrieved July 25, 2011, from http://www. iasplus. com/dttpubs/0607prcifrsenglish. pdf IAS 14 segment reporting. (2011). Retrieved July 23, 2011, from http://www. iasplus. com/standard/ias14. htm Overview of FASB’s international activities. (n. d. ). Retrieved July 23, 2011, from http://www. fasb. org/intl/index. shtml What is segment reporting? (2011, April 7). Retrieved July 24, 2011, from http://www. accountingtools. com/questions-and-answers/what-is-segment-reporting. html