Freedom Of Speech By Martin Luther King Essay - 1267 Words

In December 1791, the first amendment was added to the constitution known as freedom of expression. The first amendment rights are freedom of religion, freedom of the press, freedom to petition, and freedom of speech. Freedom of speech is arguably the most important one in the first amendment. This amendment is the foundation of freedom in the United States. For without the first amendment, voting would not be possible and events like the Civil Rights Movement could not have happened. Martin Luther King Jr. said of the freedom of speech, â€Å"Our lives begin to end the day we become silent about things that matter† (King). Although this is not in the same context as freedom, free speech has a much larger impact on our lives than many would think. Throughout the years the definition of freedom of speech has changed due to many Supreme Court decisions. The first amendment clearly states that one is to have freedom of speech, but after that, it is not very clear on the subject. In 1798 while John Adams was president, Congress broke one of the rules of free speech with the â€Å"sedition act† that stated no newspaper could write negative articles about the government. When Thomas Jefferson was elected he released all the people who had been convicted under the sedition act and called it an â€Å"alarming infraction† (Jefferson) of the constitution. There was not another major incident over freedom of speech until the early twentieth century which involved the Schenck v United States decisionShow MoreRelatedThe Freedom Of Speech By Martin Luther King Jr. Essay2115 Words   |  9 PagesAs stated by Martin Luther King Jr., in this world, â€Å"there are two types of laws: just and unjust,† and I’m sure most everyone can see both types in our government. Many laws put in by the american government are seen as one that is an inalienable right while others are seen as unfair and need to be rejected immediately. However, in the 21st ce ntury, even if citizens believe such cruel laws should be changed, their first idea is normally to post something on the internet and rant about it. That rightRead MoreFreedom Of Speech By Martin Luther King Jr, A Civil Rights Activist Essay926 Words   |  4 Pagesequality amongst the people? Civil rights movement played big role in United states of America. It brought other races and gender together as whole to function in the country. Martin Luther King Jr, a civil rights activist, was once jailed in Birmingham for breaking discriminate unjust laws. He had every right to use freedom of speech to express his opinion against another group. 1964 civil rights act was published. It’s purpose was to outlaw any discrimination within the country. Just like what Mrs.FosterRead MoreTwo Speeches by Martin Luther King Jr. 671 Words   |  3 Pages Martin Luther King Jr. has had many sensational speeches. The successes presented in the two excerpts can be used as example s for success towards other speeches. In speeches ethos is used to reach out to the audience like Martin Luther King Jr. does. Professor Brown defines ethos as voice of credibility. Martin Luther King Jr. during his two excerpts uses pathos. Professor Brown defines pathos as passion, and narrative. In most speeches Martin Luther King Jr. uses logic, logos to addressesRead MoreDr. Martin Luther King Research Paper1430 Words   |  6 PagesCommunications Essay DR. MARTIN LUTHER KING JR. SPEECH â€Å"I HAVE A DREAM† Martin Luther King Jr. was born on January 15 , 1929 and died on April 4, 1968. He was born Michael Luther King Jr. but decided to change his name to Martin. Both Martin Luther’s grandfather and father were pastors of the Ebenezer Baptist Church in Atlanta. Martin Luther carried on the tradition and served as pastor from 1960-1968 (Nobel Prize, 1). He was a big part of the civil rights movement for his raceRead MoreCritical Analysis Of Martin Luther Kings I Have A Dream775 Words   |  4 Pagescritical evaluation essay will be on Martin Luther King’s speech â€Å"I Have a Dream†. This speech was delivered during the March on Washington for Jobs and Freedom on 28 August 1963. This march was initially organized to focus on the economy, but as the date grew near, the focus shifted to social issues in the country. This march was attended by more than two hundred thousand people, to include the many actors, musicians, and the civil rights leaders. Martin Luther King said â€Å"I am happy to join you todayRead MoreRhetorical Analysis of the I Have a Dream Speech by Dr. Martin Luther King Jr.1219 Words   |  5 Pagesthroughout Washington D.C. August 28, 1963 as Martin Luther King Jr. paved the path to freedom for those suffering from racial segregation. It was the day of the March on Washington, which promoted Civil Rights and economic equality for African Americans. In order to share his feelings and dreams with the rest of the nation, Martin Luther King Jr. gave his speech encouraging all to overcome racial segregation. Martin Luther King Jr.’s I Have a Dream speech was very effective due to the use of metaphorsRead MoreThe Fight for Freedom1312 Words   |  6 PagesHow did freedom for blacks come about? The Civil Rights Movement took place in the late 1950’s though the 1960’s, however; Tricia Andryszewski informs her readers that Black Americans had been working for change since before the civil war, but ma inly beyond. Some of the most prominent civil rights leaders include Martin Luther King Jr., Rosa Parks, Malcolm X, Philip Randolph, and Bayard Rustin. The two main goals of the civil rights activists being, equal rights and treatment for all races. As aRead MoreI Have A Dream By Dr. Martin Luther King Jr.1102 Words   |  5 Pagesbrutally beaten by those that are supposed to protect and serve. In the speech, I Have A Dream by Dr. Martin Luther King Jr., he elaborates on the fight African Americans have endured and sets the path for freedom and equality while We Shall Overcome by L.B Johnson speaks on providing equality for all Americans. According to Dr. Martin Luther King Jr. speech, â€Å"I Have A Dream†, we, as nation and as people must demand freedom based on equality and perseverance. Equality and perseverance are the steppingRead MoreMartin Luther King s Speech887 Words   |  4 Pagesas Martin Luther King junior dreams did? Martin Luther King dreams of a world wher e there is true freedom, justice, and equality for blacks and whites. As he calls his fellow native Africans to stand up for their civil rights so that one day there will be no difference between black and white. By observing the goals King presents, what techniques he uses and how he appeals to his audience, we can then discover how effective these techniques are in achieving his goals. When dissecting Martin LutherRead MoreOf Mice and Men1500 Words   |  6 PagesAssessments â€Å"I Have a Dream† by Martin Luther King Jr. is one of the most memorable speeches of all time. It is worthy of lengthy study as we can all learn speechwriting skills from King’s historic masterpiece. Martin Luther Kings Speech I have a dream is a very touching speech which expresses freedom and equality to its audience. The greatness of this speech is tied to its historical content. In this essay I will investigate and explore how Martin Luther King Emphasises various phrases, His

Sources of Interpersonal Conflict Essay - 638 Words

Sources of Interpersonal Conflict Everyone does not have the same goals or objections in life. We all have a set of expectations that differs from each others expectation. In a team or group it is already given that there will be some form disagreement. Disagreements can come in such area as roles of group members, task assignments, workloads, meeting scheduling, rules, work flow process and others. For example, at work I am a part of a team that has daily functions that help other teams complete their daily functions. As a member of my team I am responsible for a number of tasks to help my team complete our overall function of the team. We must work together and also individually to help the team perform as one. Within our teams there†¦show more content†¦Intergroup conflict can be a result of these two teams trying to meet there goals. Miscommunication can easily cause conflicts. This is often started because some did not take time to clarify what they were trying to get across to the other member or memb ers of the team. This can be avoided by simply speaking slower in some instances, or actually by saying what we really mean to say. Differences in attitudes, values, and perceptions can be the result of conflict also. With different personalities being present in a group it is easy for personal feelings to come out between when talking to group members. This can then lead to personality clashes. A great example of this is when there a members in a group that may prefer to meet on the weekend for personal reasons and the others preferred to meet during the weekday for their personal reasons. An objection this small but meaning so much to group members can a serious clash. Conflicts such as this can be very unproductive in any situation given. A-E-I-O-U Model Understanding members concerns is huge when trying to resolve conflict. There will be no solutions if the problems are not understood. Wisiniskis A-E-I-O-U model is a way to communicate concerns. A is for you to assume that the other members mean well, E is for you to express your feelings. I is to identify what you would like to happen. O is the outcomes you expect to be made clear. U is for understanding on a mutual basis isShow MoreRelatedPoor Communication as a Source of Interpersonal Conflict1072 Words   |  5 PagesPoor communication is the main frequently cited source of interpersonal conflict. Individuals recently spend about 70 percent of their waking hours communicating by writing, reading, speaking and also listening. This is causing lack of effective communication. Meanwhile, good communication skills are demanding to career success. It is always been show that communication skills among the most like characteristics. Apparently, communication is one of the most importa nt activities in human life andRead MoreInvestigating The Conflicts Within Organizations And Will Be Concentrate On Its Specific Source Of Conflicts1396 Words   |  6 Pagespaper will aim to analysis and discuss the conflicts within organisation and will be concentrate on its specific source of conflicts. It will also focus on the recent main issues within electronic manufacturer which the phenomenon of suicide and over work time, with regard of the economical environment. In addition, political environment and interpersonal relationship which will influencing conflicts will be considered in this paper. Such source of conflicts appear increasingly prevalent within theRead Moremr dddsdddd1164 Words   |  5 Pagesï » ¿GS0155 Interpersonal Communication Summary of concepts from Lecture 1 to Lecture 10 Lecture 1: Universals of IPC What is interpersonal communication? Nature of IPC: dyadic approach a. Dyadic b. Dyadic primacy c. Dyads Two types of dyadic connection: a. Dyadic coalition b. Dyadic consciousness Elements of Interpersonal Communication: (the model of IPC) a. Source-Receiver (encode, decode) b. Messages (feedback message, feed forward message) c. Channel d. Noise (Physical, PhysiologicalRead MoreTwilight Movie Review - Interpersonal Communication Essay867 Words   |  4 PagesTwilight: Interpersonal Communication Movie Review Through the story of the characters and their interpersonal communication movies have become a household commodity and often times emerge as a mainstream â€Å"pop culture.† Twilight is the recent adaptation from novel to film based off the book by Stephanie Meyer released in 2005 by the same title. The film tells a story about the forbidden love between two individuals through the telling of a seventeen year-old girl. Through this forbiddenRead MoreManaging Conflict and Negotiating Effectively Essay1604 Words   |  7 PagesManaging Conflict and Negotiating Effectively Managing conflict is something that as individuals we experience on a daily basis. Conflict may be in work, school, home, and even within ourselves. What I think individuals have trouble with and do not understand is how to deal with conflict in an effective way or to avoid conflict. I have always believed that not everything are meant to tangle over sometimes to avoid issues it is best to go with the flow as long as it is not a life-threatening situationRead MoreTypes of Conflict in Organisations1434 Words   |  6 PagesConflict Identification and Resolution Name of Student Institutional Affiliation Conflict refers to the struggle or disagreement between people or parties with opposing principles or opinions. An interactive human being is involved in quite a few conflict scenarios through the course of his or her life and a group of people in a team or organization is quite often faced with conflicts as a result of differences in ideologies or when one party doesnt perform as well as expectedRead MoreLetter of Advice1307 Words   |  6 PagesCom 200: Interpersonal Communication Katie Decker September 19, 2011 Dear Samantha and Billy, Congratulations on deciding to get married. But before you make the big step let’s discuss a few things. Good communication is essential to a healthy marriage, I will be giving you advice on how to effectively use interpersonal communication between one another. The information that I am providing you with please keep it and utilize it throughout your marriage. Effective interpersonal interactionsRead MoreEssay on Conflict Management1382 Words   |  6 PagesIntroduction to conflict The term conflict referred to perceived incompatible differenced resulting in some form of interference or opposition. Conflict is a natural part of organizational life because the goals between mangers and workers are often incompatible. If people perceive that differences exist then conflict state exists. Conflict is not exists between individual only, it also can exist between departments and divisions that compete for resources or even because of overlapped authorityRead MoreInterpersonal Signs Of Conflict1429 Words   |  6 Pagesï » ¿Conflict management Introduction Conflict is defined as a disagreement that occurs between two or more parties that are involved in an activity which leads to perceived threats to their needs, concerns or interests. Conflict is a normal phenomenon in life and it provides numerous opportunities for growth and understanding of the experiences that shape life. Interpersonal conflict occurs between two or more people within one setting such as in an organization or work team ADDIN EN.CITE Barki2001294(BarkiRead MoreConflict Resolution1281 Words   |  6 PagesIntroduction Everyone faces conflict in their lives on a daily basis. It is an accepted and expected part of life. Conflict is not a problem in itself - it is what we do with it that counts. You cant avoid conflict in your life, at home, at work, and even at play. Wherever people interact, there is a potential for conflict. That is not bad news because good things can arise, and relationships can improve through conflict, provided conflict is managed with thought and attention. The bad news

Poverty Reduction Through The Local Level Environmental Sciences Essay Free Essays

In Nepal 80 of the entire population are agricultural base. The Agricultural plan focal points on poorness relief and bettering nutrient security, nutrition and environment improving. Across undertaking many have International and National non-governmental organisation are speaking of concern development services ( BDS ) or value -chain attack. We will write a custom essay sample on Poverty Reduction Through The Local Level Environmental Sciences Essay or any similar topic only for you Order Now The BDS attack includes an accent in on constructing the capacity of supply concatenation endeavors to fabricate and administer agricultural equipment and inputs that are suited for smallholders, and set uping private sector markets. I/NGOS build the capacity of private endeavors to supply embedded preparation services for husbandmans with the sale of imputes or the purchase of end products. For illustration, micro irrigation equipment traders train husbandmans to utilize irrigation system that they sell and besides provide agribusiness advice for system purchasers. Many of I/NGOs attack besides include supplying proficient aid to early engineering adoptive parents to make demand for concern services. These attacks besides includes strong Public Private Partnership ( PPP ) with the governmental to guarantee that public goods such as market information, substructure, research, policy, H2O beginning development, and other public services to better bomber sector public presentation are supplied. Market Oriented Nepal is in alone place to quickly increase agribusiness incomes through development of high value trade goods for export markets. Nepal has a comparative advantage in high -value trade goods due to agro-climate conditions that allow for off -season/ low -cost production for huge South Asiatic Markets. Despite holding identified this scheme more than 15th – 18th old ages ago. Nepal lags behind in incorporating smallholder husbandman for export chances. Nepal remains a net importer for many trade goods for which it has comparative advantage. Most of the I/NGOs are taking lead to develop systems that enable smallholder to take advantage of export chances across undertakings. For illustrations one of the I/NGO ‘s has been lunching agribusiness addition incomes and better nutrient security and nutrition progarmme coverage ‘s in 40 District out of 75 District in Nepal. Their programme coverage straight 85000 families ( 600000 people ) to get away poorness and set up invigorated sub sectors that will be grow sustainable, supplying new chances for 1000000s of hapless smallholders into the hereafter. Despite the hard insurgence conditions in Nepal the Agriculture programe had a enormous twelvemonth in 2004, spread outing plan activities and support, developing new enterprises, and holding a really strong development impact. Impact 2004, I/NGO ‘s work straight with 1000s of group of family in increasing one-year incomes by about $ 100.00 per family and set uping supply ironss and market channels that were recognized with high degree visitants to field site. Support for peace Building One of the major causes fueling struggle in Nepal is a deficiency of economic chances and a failure of authorities and donor-supported development plans to make deprived communities and the rural hapless. A recent study for NDI found that the figure one concern of the Nepali people was a deficiency of economic chance followed by the increased force. These I/NGO ‘s are working to supply commercial chances to hapless and disadvantage families. Opportunities such as horticultural production are good suited to the rural hapless who have surplus labour relation to set down resources as non-timber wood merchandises and harvests such as java and tea, and farm animal use fringy lands. These plans are triping the authorities to present services to the rural hapless and are demoing that markets can work to the aid the hapless and deprived flight poorness. Inaugural support for Micronutrient Some I/NGO ‘s has initiated activities to turn to micronutrient lacks in rural diets using agribusiness solutions. The broad impact of micronutrient lacks on cognitive development and human wellness is one of the most urgent jobs for the hapless in Nepal and developing states. It is now recognized that micronutrient lacks and poorness are reciprocally reenforcing, with micronutrients lack being a major cause every bit good as a consequence of poorness. These I/NGO ‘s participated in the different International Conference on micronutrient lack in Kathmandu and development linkages with effects to turn to this major job. Some I/NGO ‘s are working to present research consequences into supply ironss that serve smallholders such as appropriate micronutrient dirt amendments, assortments with greater micronutrient content and developing more diversified diets. Increased vegetable production has besides reduced local veggie monetary values enabling many more hapless familie s to increase their vegetable ingestion and better their nutritionary position. Associating Clean Energy I/NGO ‘s Agriculture developments a partnership with their Clean Energy plan to associate clean energy engineerings to agriculture activities. I/NGO ‘s are working to development and use appropriate solar drying engineerings for gardening green goods, gasification engineering for application of heat in distillment procedures and drying, and the usage of electricity for irrigation pumping. Few programmes are besides join forcesing to set up Internet information services kiosks in distant countries. Agribusiness Markets I/NGO ‘s took a lead in using ICT solutions to associate smallholder to markets. The Nepal Tree Crop Global Development Alliance ( NTC-GDA ) assisted in development of a tea publicity web site for an industry association ( www.nepaltea.com.np ) , Business Development Services-Marketing and Production Services ( BDS-MaPa ) is working to make the same for an non-timber wood merchandises ( NTFP ) industry association, smallholder Irrigation Markets Initiative ( SIMI ) has linked with authorities and community wireless to supply practical monetary value information that is assisting smallholders make determinations, and circulating market information ( www.agripricenepal.com.np ) , and to develop trade fiting e-commerce services. Programme Success I/NGO ‘s have straight benefited 1000s of families with preparation and aid. Each of these families represents success narratives of households that have increased their income and realized their possible better. Off -Season Vegetables Production Off Season vegetable cultivation has a high potency in the mountain countries. Vegetable harvests have added significance due to the of import engagement of adult females in all facets of production. Off-season production of vegetable bid monetary value two to three times higher than chief season production the same. The successful cultivation of off-season veggies in Nepal has made a important impact on the local economic system with the supply of veggies in the domestic markets. The chief fresh veggies in high demand during the off-season are tomatoes, Brassica oleracea botrytis, chou, pepper chilies and cucumber etc. Case Study Organic small town in the state The adult females framers of Thaligaon small town have made committedness to set up the whole small town as organic small town by avoiding chemical fertiliser and pesticides. For this they have started acquiring developing on organic direction, usage of compost and piss. The construct and induction behind this instance goes to DADO, Kathmandu who helped to associate this plan with FtF Nepal and developed a SOW to construct co-ops capacity, cognition and proficient cognize how about organic framing. Further a unpaid cooperation signifier FtF plan enhanced strength to travel further towards organic small town. Actually this is non the instance of far distant small town. This small town is merely 11 Kilometer from Kathmandu metropolis and 25 proceedingss from the nearest route caputs. With induction from the adult females the co-op with 28 members named Panchakanya Krishi Sahakari Sastha Ltd was established in early 2004 with consciousness of and concerned about nutrient safety and household wellness. The members of the concerted peculiarly adult females were concerned of the wellness and fiscal benefit of organic framing and hence determined to turn their green goods in organic manner and set up as co-ops. With their committednesss, major betterments took topographic point in the small town. Government supported to build 10000-meter route to transport veggies by supplying NRs. 470,000 ( US $ 6714.00 ) . Agriculture office provided organic preparation, developed resource individual and provided continued backstopping. Likewise voluntary from FtF plan provided expertness in organic framing and organic enfranchisement. FtF has besides helped the co-op to set up linkages between the â€Å" National Cooperative Development Board ( NCDB ) and the Department of Agriculture ( DoA ) . Due to this the concerted received NRs 100,000 ( US $ 1428.00 ) recognition from NCDB to construct a concerted organic centre in the small town and building is underway. NCDB besides committed to back up the co-op through preparations and organisational development. With all these back up husbandman of this small town are confident to turn organic veggies, they are cognizant of systematic direction, can different to turn organic inorganic and capable of packaging, rating and selling of organic veggies, They have besides made addition in income i.e. from NRs. 3000-4000 ( US $ 500.00 -700.00 ) 512 square metre before and NRs. 5000-7000 ( US $ 750.00- 1050.00 ) 512 square metre after organic direction. Now they are besides capable of supplying input to other groups as a resource individual. Therefore such type of committedness to be as organic agriculturist will hold positive impact on wellness, income, and the environment sector. The acquisition from this co-op will be an illustration for sustainable production. Small Irrigation I/NGO ‘s working with IDE has demonstrated on a big graduated table the value of micro irrigation in leting smallholders to command H2O resources enabling them to take advantage of market chance in gardening /NTEP merchandises. In Nepal I/NGO ‘s promoted micro irrigation engineerings including the pedal ( pes ) pump for the Terai and drip irrigation, sprinkler, and low cost H2O storage in the hills. These really low cost engineerings were developed by spouse IDE and are wholly produced by the private sector in Nepal. I/NGO ‘s and IDE focal point on developing the supply concatenation fro-micro irrigation equipment supplying generic publicity that private sector providers can non afford to originate. In the Nepali hills SIMI has identified the effectivity if associating micro irrigation to small-scale community H2O development trough multi usage piped H2O systems that supply H2O fro-domestic usage, farm animal, and micro irrigation. Nepal SIMI working with communities development 16 such systems in 3 hill territories. IDE -development H2O storage armored combat vehicle options have reduced the cost of these systems. Average costs for SIMI piped H2O systems were approximately $ 80.00 per family. In the hill micro irrigation users ‘ first twelvemonth returns exceeded $ 100.00 including equipment cost ; this means that communities can retrieve the full cost of their H2O system within one twelvemonth. Research Programme I/NGO ‘s are keeping its historical roots in agribusiness research with active plans working the research community focused on associating research consequences to agro inputs supply ironss for such merchandises as pheromone traps, micronutrient applications, intercrossed tomato seed development, dirt solarisation, hail rock protection, station crop engineerings, java pulpers, distilechnologies, and drying engineerings. Sustainable Agribusiness I/NGO ‘s undertakings are working to present IPM technologies into the supply concatenation and have developed enfranchisement systems for smallholder organic tea and aromatic oils. They have pioneered an effectual attack to aggregating smallholder green goods. Farmer groups set up selling commissions that develop aggregation centres. The centres have linkages with consumers and bargainers. Many direction commissions ‘ members are adult females in including the financial officer and president. These centres are now formal co-op and are salvaging financess for in break. BDS: Business Development Servicess NDI: ICT: Information Communication Technology NTC-GDA The Nepal Tree Crop Global Development Alliance BDS-MaPa: Business Development Services-Marketing and Production Servicess NTFP: Non-Timber Forest Products How to cite Poverty Reduction Through The Local Level Environmental Sciences Essay, Essay examples

International Financial Reporting Standards

Question: Write an essay on International Financial Reporting Standards. Answer: Introduction: International Financial Reporting Standards is a set of international reporting standards that states how certain transactions are events should be reported in the statements of financial. It is based upon the principles rather than rules that is the main contrasting part to the U.S GAAP. The main objective of the application of the financial statement is to make it more transparent, comparable and high quality in front of the investors so that they can take the appropriate decisions based on the explanation provided related to inventory, property and equipment, goodwill, borrowing costs, intangible assets and many other aspects of the balance sheet. This report will discuss two financial reporting areas: IAS 38 Intangible Assets and IAS 23 Borrowing Costs. This aim of this financial statement reporting is to provide comprehensive knowledge of borrowing costs and intangible assets regarding the different treatments and critical evaluation of these areas related to its implications and usefulness of financial statement. Critical Evaluation of IAS 38 Intangible Assets related to the financial reporting: IAS 38 Intangible Assets discusses the treatments of account of intangible assets, which are non-monetary assets which are without physical substances and identifiable. By this standard the accountant gets an idea about the specified disclosure requirements related to the intangible assets. Expenditure on intangibles which result in new technologies and brand names are difficult to quantify and value. Traditionally, intangibles have always been considered risky assets. Accounting defines assets as economic resources with measurable future service potentiality, however, the accountant measures difficulties while assessing the upcoming service of intangibles than the benefits accruing from other assets such as plant and equipment, investment in property and many others. Thus, it indicates that accounting standards are required for assessing all internally generated intangibles. In the recent economy, however, assets of the nature of the intangible such as intellectual capital frequency generate value (Abeysekera 2016). By IAS 38, the literature discussed about internally generated intangible assets. Although, the controversy relating to internally generated assets of intangible embraced whether there should be: A requirement to recognize internally created assets of intangible s in the statement of financial position whenever certain criteria are met A requirement to perceive expenditure on all intangibles generated internally in the statement of financial position as an expense A requirement to commonly recognize expenditure on all internally created assets as an expense, with certain specified exceptions The board, however, rejected a proposal to give an option of the recognized expenditure on intensive generation of assets of intangibles as an expense instantly, even though the company meets requirement of an asset due to the reason that a free choice would undermine the comparability of financial statements efforts of the Board in recent years to reduce the number of alternative treatments of IAS (Basis for Conclusion, Paragraph 24). According to the international standard, the identifiable criterion is met when assets of intangibles is separable. In case of the assets separately acquired shall be recognized internally at cost. In this context, the cost related to the separately acquired intangible assets comprise with duties of import and related purchase taxes which are non-refundable in nature and directly attributable costs of preparing the asset for its intended use (Tripathi and Jha 2016). On the other hand, the purchase price of intangible assets which are acquired on a secu lar manner incorporates assumptions about the apparent future benefits economically that may be generated by the assets. On the contrary, the internally generated assets of intangibles are divided into a research phase and a development phase. As per the financial accounting standards, those assets arising from the phase of research may be recognized. On the other hand, assets arising from the phase of the development shall be recognized as intangibles if such entity can be demonstrated: its intent to accomplish the developments its ability to use or sell the intangible assets its feasibility regarding the technicalities the availability of resources to complete the process of development its capability to measure the attributable expenditure reliably Acquisition as part of the business combination: Apart from the intangibles acquired from separately and generated internally, the entity can experience the generation of assets in a combination of business. In case of the intangible assets acquired in a combination of business, both the likelihood and criterion are always considered to be met. Therefore, recognition of the intangible assets shall always be recognized, irrespective of consideration of whether it has been previously recognized in the acquirers statements of financial (Ali, Akbar and Ormrod 2016). As per the accordance IFRS 3, IAS 38 contains the listed of items acquired in a combination of business that shall be meet the definition of an assets of intangibles. This includes are as follows: Assets of intangibles related to the marketing including trademark, internet domain names and newspaper mastheads. Intangible assets which are customer-related including lists of customers, order backlogs, contracts of customers, and non-contractual customer relationships Assets of intangibles related to art including copyrights for plays, books and musical works Contract-driven intangible assets including agreement of license, contracts of management and rights of broadcast Technology-oriented assets of intangibles including patented database, technology and trade secrets such as secret formulas, processes or recipes In a nutshell, the intangible assets are generated internally as per the paragraph of 48, 51 and 63. In this case, the measurement will be done comprising with all costs of attribution incurred in the creation of asset from the date on which the assets first met the all criteria of recognition. However, the process of generation of assets can be segregated into two parts for maintain transparency and for better understanding during the phase of financial reporting (Kafouros and Aliyev 2015.). On the other hand, intangible assets can be recognized in the separate process of assts generation. In that case, the measurement of the separately acquired will be done including the purchase price along with any directly attributable cost of preparing the asset for its intended use. Lastly, the intangible assets acquired as part of the combination of business shall be measured as per the fair value at the date of the acquisition. However, there are much confusion regarding the treatment of int angible assets and goodwill (Bontempi and Mairesse 2015). According to the paragraph of 35 of IAS 38, the fair value of the assets of intangibles generated from the business combination needs to be measured with sufficient reliability. However, such treatment shall be recognized separately from goodwill. Furthermore, Ali, Akbar and Ormrod (2016), highlighted the fact of intangible assets with finite useful life. According to Carvalho, Rodrigues and Ferreira (2016), those kinds of intangible assets are a rebuttable presumption that its fair value can be measured reliably. Amortization of intangible assets: The concept of amortization arises during the measurement of the intangibles with finite lives (Tsalavoutas, Andr and Dionysiou 2014). By covering this into the financial report, the reporting entity can get a clear idea that the amount of depreciation with a limited useful life shall be allocated on a methodical basis over its useful life (Chalmers et al. 2012). The significant part of the understanding is about the identification of the identification period. Generally, amortization shall begin when the asset is available for use. In other words, asset is it in location and conditions are required for its capabilities of operating which intended by the management shall be considered as the beginning of amortization (Kafouro and Aliyev 2015). According to Sinclair and Keller (2014), a lot of issue has been raised regarding the suitable amortization methods used in case of allocation of the depreciation amount on a methodical basis over its infinite life. There is a mentioned in the standards of financial that a variety of amortization methods can be applied to apportion the amount of depreciation of intangible assets over its useful life including diminishing balance method, straight line method and the unit of production method (Bontempi and Mairesse 2015). Su and Wells (2015) stated that such method is selected considering the expected consumption pattern of the expected future economic benefits embodied in the assets which shall be consistently from one period to another. Methods of measurement of assets of intangibles: In accordance with the paragraph of 78 of IAS 38, an entity must choose either the model of costs or the model of revaluation. Based on the model of costs, intangible assets shall be carried at cost less accumulated amortization and loss of impairment. Alternately, the model of revaluation helps to measure the value of the asset subtracting the subsequent amortization and impairment losses (Abeysekera 2016). However, the reporting entity uses this revaluation method if fair value can be determined by reference to an active market as per the standard of IAS 38 (74). Importance of disclosure related to the intangible assets: According to Lin et al. (2015), all the significant matters shall be disclosed properly for providing the clarity of the reports of the financial of an entity. Hence, the reporting should have the understanding about the necessary disclosure which must be supported along with the comprehensive financial statements related to the one financial year (Alfraih 2016). As per the mentioned paragraphs of 118 and 122 of IAS 38, the entity needs to be mentioned including useful life or the rate of amortization, methods of amortization, gross carrying amount, figure of accumulated amortization and losses of amortization. Based on such disclosure, the reporting entity can easily generate awareness about the reflection of the huge changes such as economic system of the tangible assets and so on (Carvalho, Rodrigues and Ferreira 2016). Critical Evaluation of IAS 23- Borrowing Cost related to the financial reporting: The conceptualization of IAS 23 was done on March in the year 1984. It came into the implementation in the year 1986. Over the years several amendments were made into the IAS borrowing system, such as amendments related to capitalization of the borrowing cost and annual improvements made in the IFRS 2007 for the purpose of including several borrowing costs. The main purpose if the introduction of IAS 23 borrowing cost is related to the appropriate of the borrowing cost. The various types of the borrowing costs are related to the bank overdrafts, long-term borrowings, short term borrowing (included in the contemporary borrowing list) finance charges related to the financial leases are also considered to be considered under the borrowings as per IASB. As per the section IAS 23.6, interest expenses shall be computed by the effective interest procedure as per the norms given under the scheme of IAS 39. The financial charges related to the financial leases which are recognized as per IAS 17 leases are also recognized by the norms as per IAS 23. Some of the other important aspects of the IAS standard include the consideration of exchange differences which exists from the borrowings done by the foreign currency and to the extent that they are included in the adjustment to the interest cost (Gupta 2014). The borrowing costs under the IAS 23 also takes into consideration the amortization of the discounts and the premiums relates to the borrowing of several forms (Chaudhry et al. 2015). The borrowing also includes the amortization of the ancillary costs which are incurred in the connection of with the arrangement of borrowings. The several type of the borrowing cost s are directly attributable to the acquisition, production, construction of the qualifying assets as prescribed under the IAS 23 norms. In amount of the funds borrowed are eligible for the purpose of the capitalization of projects are also considered as borrowing cost less the amount of investment of the surplus borrowings which have not been utilized. In the borrowing amount are considered eligible for capitalization the amount of the borrowing cost is estimated by the application of the capitalization rate on the basis of the weighted average borrowing cost which is applicable to the general borrowings. Thus the amounts of the borrowing cost capitalized during the financial year cannot exceed the amount of the borrowing cost incurred during the same financial year. As per the section IAS 23.3 this standard of the accounting does not take into consideration the value of the actual or the imputed cost of the equity which include the preferred capital which are not considered under the liability as per same accounting standard. As per the section IAS 23.5 the qualifying asset is defined as the asset which takes into consideration the appropriate amount of time required for the purpose of the sale of the items. Then various amendments made under then IAS 23 norms also state that the companies need to consider the property, plant, and then equipments and the investments property during the development of the period and made to order inventories (Shkulipa 2015). For assessing the borrowing costs as per core principles of IAS 23, the reporting entity should have a clear understanding about the differences of qualifying assets and non-qualifying assets (Bohuov 2014). This is the integral part of the definition of the costs of borrowing (Akdogan and Ozturk 2015). A qualifying assets is an asset is those which inevitably take a considerable period of time for using it or sale purpose. For instance, the entity should consider qualifying asset which include inventories (that are not generated over a short period of time), plants of manufacture, generation facilities of power, assets of the nature of intangible and properties of investment. However, there is a big confusion recognized by several accountants related to the criterion of intangible asset under IAS 23. Although, those intangible asset that takes a considerable period of time and which are intended to use or sale is definitely be treated as qualifying assets in the financial report. For instance, software, would be treated as qualifying asset in accordance of borrowing cost calculation , which is generated internally in the development phase when it takes a substantial period of time to complete. When it capitalized, the interest capitalization rate shall only be included for the ascertainment of the capitalization costs. Alfraih (2016), however, argued with the fact that assets are considered to be qualified as per the management intention. In other words, the treatment of the borrowing costs related to that will be varied as per the management intension taken into the account. For instance, it is the management decision whether such acquired costs can only be used in combination with a large group of fixed assets or it created particularly for the construction of one specific qualifying asset. Treatment of borrowing costs: By the following this specific accounting standard, the reporting entity can get a clear idea about the proper treatment of the borrowing costs. Tripathi and Jha (2016) stated that the main problem arises at the time of analyzing whether the borrowing costs needs to be capitalized or not after generating costs associated with the construction, acquiring and producing a qualified assets. This financial statement demonstrates how the reporting entity would recognize the borrowing related costs as per different methods. As per the statement, there are two different methods are generally used for recognizing such costs at the end of the financial records. Caria et al. (2016) stated that capitalizing of borrowing costs method recognizes the qualifying costs. On the contrary, the second treatment has been described the cost of borrowing at the time of incurring it. However, this standard gives the value only at the time of recognizing the borrowing costs. Nobes (2015) contradicts that majo r issues arise at the time of assessing eligibility of the portion of capitalization. In case of the capitalization, the borrowing costs which are attributable directly to constructing, acquiring or producing of an asset that identifies must be capitalized being considered as part of that cost of a particular assets. Here the matter of qualifying assets is the most significant part of the judgment which shall be evaluated by the reporting entity. This accounting standard also stated that capitalization should be suspended with the interruption takes place during the phase of development as per IAS 23.20. Here the important consideration is that when construction is competed in stages, capitalization of attributable costs of borrowing should crease when substantially all of the activities necessary to prepare that part for its intended use or sale are complete. Therefore, the standards clearly explain about the commencement of capitalization, the specific time of suspension of capita lization and lastly, the ceases of capitalization. Disclosure of Borrowing costs: In the case of evaluation of actual figure of the cost of borrowing, it is important to mention the appropriate disclosures at the end of financial records in order to make its the entire procedure transparent and viable and in accordance with the accounting standards IAS 23 (Alfraih 2016). There are two disclosure must be maintained such as amount of borrowing of capitalization cost during the period and the rate of the capitalization used during the accounting. Conclusion: Therefore, the financial standard of IAS 38 is useful for ascertaining the value of the intangible assets exists in the corporate statement of the company. The comprehensive knowledge discussed the understanding about the recognition and relevant measurement. The entire discussion clearly defines the terms of indefinite period and definite period during the measurement of the intangibles. Furthermore, the financial disclosure related to the IAS 38 shall be incorporated in the above discussion which is indeed necessary for maintaining the financial transparency, and the better understanding of the reporting statement. On the other hand, IAS 23 indicates that cost incurred by an entity in connection with the borrowing of funds is considered as borrowing costs. This standard clearly describes how an reporting entity amortize of discounts or premiums related to borrowings, treatment of changes of finance in respect of financial lease, treatment of interest on bank overdrafts along with long term and short term borrowings and other important facts which are relevant to the financial reporting purpose. References: Abeysekera, I., 2016. Does the classification of intangibles matter? An equivalence testing. Advances in Accounting. Akdogan, N. and Ozturk, C., 2015. A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context. Emerging Markets Journal, 5(1), p.60. Alfraih, M.M., 2016. The effectiveness of board of directors characteristics in mandatory disclosure compliance. Journal of Financial Regulation and Compliance, 24(2). Ali, A., Akbar, S. and Ormrod, P., 2016, March. Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK. In Accounting Forum (Vol. 40, No. 1, pp. 45-62). Elsevier. Bohuov, H., 2014. IFRS and US GAAP convergence in the area of borrowing costs. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 57(3), pp.21-32. Bontempi, M.E. and Mairesse, J., 2015. Intangible capital and productivity at the firm level: a panel data assessment. Economics of Innovation and New Technology, 24(1-2), pp.22-51. Caria, A.A., Silva, A.M., Gomes, D.R.R. and Oliveira, L.C.A.M., 2016. Accounting as an Information System. In MBA (pp. 125-156). Springer International Publishing. Carvalho, C., Rodrigues, A.M. and Ferreira, C., 2016. The Recognition of Goodwill and Other Intangible Assets in Business CombinationsThe Portuguese Case. Australian Accounting Review, 26(1), pp.4-20. Chalmers, K., Clinch, G., Godfrey, J.M. and Wei, Z., 2012. Intangible assets, IFRS and analysts earnings forecasts. Accounting Finance, 52(3), pp.691-721. Chaudhry, A., Coetsee, D., Bakker, E., Varughese, S., McIlwaine, S., Fuller, C., Rands, E., de Vos, N., Longmore, S. and Balasubramanian, T.V., 2015. Borrowing Costs. 2015 Interpretation and Application of International Financial Reporting Standards, pp.187-194. Gupta, A., 2014. A Study into the Impact of IFRS (Ind AS)'Borrowing Costs' on Corporate Financials and Government Revenues. Indian Journal of Finance, 8(4), pp.17-27. Kafouros, M. and Aliyev, M., 2015. Institutions and foreign subsidiary growth in transition economies: The role of intangible assets and capabilities. Journal of Management Studies. Lin, Y.C., Young, C.S., Sun, W.C. and Chiu, M.F., 2015. The Relationship between the Capitalization of Intangible Assets and Financial Analysts Earnings Forecast Errors: The Effect of IFRS 3 and IAS 38. Journal of Accounting Review, DOI, 10. Nobes, C., 2015. International differences in IFRS adoptions and IFRS practices1. The Routledge Companion to Financial Accounting Theory, p.167. Shkulipa, L., 2015. Accounting of Financial Costs in the Company: Scientific and Practical Aspect. Accounting and Finance, (4), pp.79-85. Sinclair, R.N. and Keller, K.L., 2014. A case for brands as assets: Acquired and internally developed. Journal of Brand Management, 21(4), pp.286-302. Su, W.H. and Wells, P., 2015. The association of identifiable intangible assets acquired and recognised in business acquisitions with postacquisition firm performance. Accounting Finance, 55(4), pp.1171-1199. Tripathi, P.K. and Jha, B.K., 2016. IFRS: A global paradigm of financial reporting. International Educational Scientific Research Journal, 2(5). Tsalavoutas, I., Andr, P. and Dionysiou, D., 2014. Worldwide application of IFRS 3, IAS 36 and IAS 38, related disclosures, and determinants of non-compliance.

Returning to School free essay sample

Returning to school after being out of school for 25 years can be a challenge in many ways. At times, it looks daunting and almost impossible. However, decisions like this are not made overnight. Neither are steps like this taken without some kind of preparation. Over time, there has been much physical, emotional and academic preparation. Physical preparation for this course was probably the easiest part of preparation. First of all, there has been research into to which college is the est. fit for the goals that are desired to be obtained.In addition, several colleagues at work have returned to work and have told of the time that will be needed to obtain this goal. They have been an invaluable resource in telling how to physically juggle working full time plus going to school. That has been the greatest preparation for the physical demands: Watching my colleagues. Other physical demands, such as computer needs, internet connections, etc. We will write a custom essay sample on Returning to School or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page , Walden has been very good at being forth coming about what is needed for those things. It is helpful to know how to structure life.Colleagues at work are helpful in knowing the best way to obtain books, sources to look for information, and other physical demands that will arise in this academic journey. To become emotionally prepared has been much more challenging. Had hoped that I would never have to return to school. I have obtained specialized trainings, certifications, and other skills with the hopes of not returning to school because it seemed like such a daunting task. However, for the past two to three years, have started to see that the Netscape of nursing is changing. I have realized that to continue to grow professionally and personally I am going to need my bachelors degree. This realization of professional need has helped prepare me emotionally. Have spent the past two years looking into what is required to go back to school. I have also spent time observing how others who are my peers and who are also in school observing are managing the process. I figured, If they can do it, then so can l. It is also a challenge to prepare academically. Studying is not a difficult task. For me, the hardest struggle has been to write a paper. In todays learning environment, the process is entirely online and majority of the process is about writing. My weakest subject has always been English. I have never used PAP format. Therefore, this thought is single greatest component that has kept me from returning to school. It is a great relief to spend time learning about the writing center and the resources they have to offer. Have spent time listening to the webzines and plan to access different parts of the writing centers help during my time at Walden. Other colleagues have told me Of resources they have used to help them in this area. One day, at the pharmacy, even my pharmacist and her assistant offered to proof-read my papers for me! So, I feel like I have more support in these areas than I had at one time. Returning to school is a life altering decision. It takes lots of adjustment and much preparation. I am hoping that the preparation have made in all ways- physically, emotionally and academically will help me be a success on my journey at Walden University.

Compare how channel 4 and the BBC target youth audience Essays

Compare how channel 4 and the BBC target youth audience Essays Compare how channel 4 and the BBC target youth audience Essay Compare how channel 4 and the BBC target youth audience Essay Different institutions target the youth audience in different ways. Depending on whether teenagers are there specific target or not. Through out the various channels there appears to be a common trend. This refers predominantly to the BBC as an institution who follows traditional notions of programming based on time. This is in contrast with channel 4 whose sole aim is to target a youth audience, and therefore repeat programmes throughout the day which will most likely do just that. When analysing the BBC more closely the common trend becomes very apparent. BBC1 for instance between the times of 6am to roughly 3pm target predominately an older audience, perhaps of a working class with programming such as cash in the attic and Bargain hunt. Both dealing with the similar notion of how to make money. These particular programmes would fail to seize a youth audience. However due to the traditional ideologies of this particular institution, teenagers are not targeted until at least 5pm which is the time you would expect these young adults to recline in front of the telly. Programming such as The slammer begins to draw in that all important youth audience. Dealing with issues of a controversial nature, such as crime, and in this case prison, is always used as a major weapon to engage teenagers as the idea of rebelling is common amongst the young adults. This idea is also followed throughout BBC2, however more heavily applied as most programmes before and after a certain time aim to target a younger audience. Interestingly BBC2 attempts to relate to a youth audience very early on, 7:30am there is a programme named MySay, simply from the title we can tell the target audience. Symbolising independence and a freedom of speech would naturally interest teens. This particular programme deals with a teenagers hatred for homework, which is an issue most teenagers can relate to. I believe broadcasting it at this time supports the traditional notions the BBC uphold. Which would be in this case, teenagers preparing to leave for school. As the evening progresses, the youth audience are again slowly introduced. Using light hearted programmes such as Strictly come dancing to draw them in. Followed by more audience specific programming such as James Mays inventing the teenager. Various comedy shows play throughout the rest of the night, allowing young adults to relax as there is not much focus needed. The Graham Norton Show in particular uses an iconic performer Alesha Dixon to again bring in that all important teen audience. Alesha symbolises youth culture, and represents young peoples love for music. The BBC3 are a lot more subtle in their approach to a youth audience. They use programmes that target a wide range of people, not solely the teens. Programming such as Eastenders is amusingly broadcasted at 10pm. This soap opera in particular draws in a mass audience, as a long running soap it has gained loyal followers and also attempts to add the youth audience to there fan club. Representing young teenagers through there episodes, they attempt to pursue the young adults. BBC3 begins at 7pm, this is key in discovering this institutions target audience. There is no child programming unlike the other two sister channels. All programmes range from the 17-35 age bracket. This idea is supported with programmes such as family guy which seems to be repeatedly played throughout the course of the evening. Family guy is an animation which contains adult humour and bad language. All aspects are key in obtaining a youth audience. In contrast with the BBC we have channel 4 who are well known for targeting predominantly teenagers. This goal is reached in various ways. There choice of programming circulates mostly around the comedy genre. Humour is there key tool in drawing in there audience. Programmes such as the Simpsons and Everybody loves Raymond are light hearted, they dont require a lot of focus, and there sole purpose is to entertain. Entertainment seems to be a significant trait in this channels ideology. Competing with the BBC, channel 4 also broadcast a soap opera Hollyoaks. From this programme it is very clear who this institution aims to target. Hollyoaks has been described as the most exciting teen-drama on television. Eastenders target a mass audience, with characters representing different walks of life; Whereas Hollyoaks is very much focused and uses problematic teenage storylines to keep that all important youth audience. More4 being a sister channel of channel 4, follow similar methods in gaining there audience. Revisiting popular and youth culture is essential within there institution. Keeping up to date with news, trends, popular culture and current events assists them in grasping there young audience. These outlines are fulfilled by programmes such as The Daily Show with Jon Stewart who looks at news with an alternative point of view. There is also programming which doesnt specifically focus on teenagers, however the use of adult humour draws them in despite the topic. An example of this would be Ramsays Kitchen Nightmares. E4 is the most focused of all channels in targeting the youth audience. It is there sole purpose, and uses repeats of light hearted programming to target this. E4 Music Zone incorporates news, gossip and music. These are all traits of popular culture which is something most teenagers conform to. This programme is repeated from 7. 30am until 9am. Which ties with the BBCs traditional notions of teenagers getting ready for school. Series seem to feature heavily on this channel, series such as one tree hill and scrubs. Both are essential in gaining a young audience. Focusing on friendships, relationships and problems along the way are all issues that young people feel they can relate to. This similar programming is repeated throughout the day, until 10:30pm where a movie is broadcasted. In this case it is Mean Girls. This film represents the battle of wanting to fit in, at the same time as succeeding in education. Again a very focused and audience specific programme.

Evaluate Key Developments of the Cold War Essay

Evaluate Key Developments of the Cold War - Essay Example The race for nuclear arms capability dominated the 1950s and 1960s and it led to tension between these two countries, tension which translated to what is now known as the Cold War. This paper shall evaluate key developments of the Cold War from the Truman Administration through the Kennedy Administration. It will discuss whether or not the Cold War was actually inevitable. In addition, this paper will consider the domestic concerns in the United States during the 1950s, including McCarthyism, domesticity, and civil rights. The first part of this paper will present an overview of the Cold War. Secondly, major developments from Truman’s to Kennedy’s administration shall be presented. Thirdly, the inevitability of the Cold War will also be discussed. Lastly, an overall analysis and conclusion shall be established. Body Overview The post war era brought about a time where the US was starting to emerge as a superpower. It also presented a time where democratic principles wer e tested with various civil rights violations. At this point, the need to uphold these civil rights became an important part of American lives (Chafe, et.al., 2011). When the Second World War ended in 1945, journalist George Orwell used the term cold war in his essay â€Å"You and the Atomic bomb.† In his article, he believed that the world was now amidst a threat of a nuclear war, one which had the capability of obliterating human life on the planet (Orwell, 1945). He discussed how world politics seems to be founded on a view or belief prevailing in a state which was powerful and in a constant state of cold war with other countries (Orwell, 1945). Such ‘cold war’ was soon observed with Russia’s attitude towards Britain, including its empire. American economist Bernard Baruch was one of the first to refer to such cold war in relation to the US and the USSR (Gaddis, 2005). Soon enough, the term had a wider usage, especially with the release of Walter Lippma n’s book â€Å"The Cold War.† The USSR has not always been on ideal relations with its neighbors and with the US, mostly because of its socialist political platform (Gaddis, 2005). Although they were allies during the Second World War, it was only a temporary alliance, mostly borne out of the need for self-preservation. As soon as WWII ended however, the Soviet Union returned to its tense political relationship with Europe and the US (Gaddis, 2005). The possibility of gaining military might over other countries also became an added source of tension during the Cold War. Truman to Kennedy In 1947, President Harry Truman was advised to consider major policy changes in response to Russia’s efforts to gain political and military dominance (Chafe, 2003). America’s response was to adopt a containment policy with the primary goal of preventing the spread of communism (Friedman, 2007). Truman’s policy and decisions were all embodied under the Truman doctri ne, a doctrine which also condemned socialist and totalitarian power. Most of Europe was very supportive of Truman’s doctrine, however, some European and American communists being supported by the KGB adhered to the principles which the Soviet Union laid out (Friedman, 2007). In 1947, the US, Britain and France sought to establish an accord with the USSR on how best to handle a post-war Germany. The Marshall Plan was able to establish a working agreement among the countries, eventually dividing Germany and Berlin into four territories to be controlled by each ally (Gaddis, 2005).

Comparing internet search engines Essay Example | Topics and Well Written Essays - 750 words

Comparing internet search engines - Essay Example Excite does have such categorization; however the classification with regard to sponsored links and common links are not evident from the search engine. The usability of Alta Vista is larger than Excite. Page layout is better in Alta Vista than Excite. It scores better in usability as per Neilson (2007) which stresses on white background and blue in the pages. The standard links in blue also make a large impact in determining the visibility of the links on the white background. Use of wildcards is quite evident in Alta Vista which is one of the prime features in this search engine. The use of wild cards would not result in any search help in Excite as the feature is not visible. The proximity of searching is done for fetching the closest words near to the meaning of the words to be searched. The idea is to search the relative keywords for the words supplied for searching. The feature of large importance is the search results. It is justified in case of Excite to have so less search results, that the connector element is OR, so it puts an OR clause between every keyword which makes it vulnerable to search less. This is one of the biggest disadvantages of Excite. On the other hand, Alta Vista puts an AND clause in between the words to search the topic and ensure that all the various searches are enlisted at large. This provides a very close match for the topic. The page payout is simple and search results are faster in Alta vista in spite of its display of million records. In comparison, some of the links and features like the drop down button at the top left corner of the Excite search give an error page. Hyperlinks follow standard HTML conventions; they are blue and underlined providing clarity to the user. Links are self-describing and adhere to the heuristic guideline speak the users language (Singh, 2003). A point of difference is that, Excite uses other search engines for displaying content and this is evident from the option it

Disabilities Essay Example | Topics and Well Written Essays - 750 words

Disabilities - Essay Example It simply means we are calling ourselves " abled". The Smith College Office of Student Affairs issued a pamphlet that defines "ableism" as "oppression of the differently abled, by the temporarily abled." The term "differently abled" was "created to underline the concept that differently abled individuals are just that, not less or inferior in any way..." "Ageism," according to the pamphlet, is "[o] oppression of the young and old, by young adults and the middle-aged, in the belief that others are 'incapable' or unable to take care of themselves." Disability should be perceived as an aspect of human diversity and not as an "abnormality". Terms like" differently abled" not only aim at being politically correct but also serve to remove physical and attitudinal barriers in various aspects of life. Literature and media has forever used words terms describing differently abled peolple that have negative, de-personalizing connotations and reinforce the stigma of these people and promote the idea of summing up a persons identity with a disability that he/she has. The sense of superiority and the illusion of power in us stems from our inflated egos because we take our lives and our living for granted. The "what -if-I was -one -of -them" factor never crosses our mind. We fail to realize that our bodies are not an everlasting bunch of tissues. Each cell in our bodies has a fixed life span and if the cell dies before we do, it results in disability. The condition of wellness we presently enjoy is not permanent but just a passing phase. We are al "temporary abled bodies" which means if we are lucky enough to live long enough , each one of us will come to face with a disability which is an inevitable part of ageing and degenerative process provided we don't meet with an accident or illness before that! Disability is an integral part of human existence and the only difference lies in the number of "disabled years" that we live. For some it might be their entire lifetime and for others it might be just the last few days of their existence. Indeed, m ost of us will experience disability in ourselves or in someone close to us at some point in our lives and we too will have to reach out to others - to family, friends, neighbors, strangers and even the government for a helping hand. We must understand that our distance from disability closes every second we live. This may sound as a morose and debilitating statement and very pessimistic too but that should not stop us from living our lives and fulfilling our dreams in anticipation of a life of chronic pain ahead! If we find it difficult to expand our definition of "normal" so much so that it accommodates what we call "disabled", I think it makes more sense to call ourselves" temporarily abled". This would place every human being on an equal platform with no obstacle to the right to fully participate in the society. It would also broaden the general perspective regarding "norms" which we have established for a normal, healthy and fulfilling existence. Research has shown that approximately 3% of all children born globally will be uniquely different - born to this world challenged in extraordinary ways. Also, one out of five adults between the ages of 45 and 65 will experience some form of disability for an extended period, and that 43 % of those over age 65 will

Effect Of Vibration On Solder Joint Reliability Engineering Essay

Effect Of Vibration On Solder Joint Reliability Engineering Essay CHAPTER 01 INTRODUCTION SOLDER JOINT IN ELECTRONIC ASSEMBLIES Circuit boards range from simple single moulded plastic boards with copper conductors on one or both sides to multilayer boards with copper conductors, each layer being separated by a dielectric and interconnected by metal conductors. Minimum line width and spacing between lines is less than 100  µm. The board typically is made from a composite such as an epoxy with layered sheets of woven fibreglass. The dielectric material between layers of conductors is usually a polymer, for example polyimide. To maintain solder ability, the exposed copper may be coated with an inhibitor such as benzotriazole or with a solder overcoat. Components are attached to the board with solder or metal-filled conductive adhesives. Fully assembled boards may be further protected against moisture, contamination, and mechanical damage by a cover coat. 1.2 SOLDER JOINT RELIABILITY AND FAILURE Solder joints are widely used in the electronic packaging industry to produce good electrical, thermal, and mechanical connections between the package and the printed circuit board. Eighty percentage of the mechanical failure in airborne and automation electronic caused by vibration and shock. Design appropriate measure to ensure the survival equipment in the shock and vibration environment is necessary to do so. Remaining 20 percentage of mechanical failure related to thermal stresses resulting from high thermal gradients, coefficient of thermal expansion and high coefficient of elasticity. Solder joint failure occur in several reasons: Poor design of the solder joint A bad solder joint treatment Solder material Excessive stress applied to solder joints. In general, however, the solder joint failure are simply ranked according to the ature of stress that have caused. Most joint failure fall into three major categories: Fatigue failure due to cyclic stress application Due to the implementation of a long term or permanent load The stress is due to overloading in the short term Reflow profile also has a significant role on solder joint reliablity. because It also has a high influence micro structure of the solder joint. Vibration failure of solder joints is often assessed for reliability using high accelerated life test, which is represented by a GRMS- time curve. For surface mount microelectronic components, an approximation of printed circuit board (PCB) model analysis can be made by assuming PCB as a bare unpopulated thin plate because the increase in stiffness of PCB due to the mounting of the components is approximately offset by the increase in total mass of the populated PCB [2]. However, this approximation can lead to errors in natural frequency prediction for different package profiles, for flip-chip-on-board (FCOB) and plastic-ball-grid-array (PBGA) assemblies [3,4]. When the component has small profile, the approximation of PCB assembly as a bare PCB can provide satisfactory modal analysis results because the stiffness and mass contribution of small component to PCB assembly is not significant. In this study, varying G-level random vibration tests for PCB assembly were conducted. In order to assess the reliability of PCB assembly, it is necessary to conduct the dynamic analysis. A global-local modeling approach [4-6] was used. The analyses by Basaran [7,8], Chandaroy [9] and Zhao et al. [10] show that solder joint deformation is in the elastic range for vibration loading. The global-local or submodeling method [11-13] has been used for the board level FE simulation. In this study, four different model cases were investigated for FEA modal analysis to calculate the first order natural frequency of the FCOB assembly. A quasi-static analysis approach was conducted for the FCOB assembly to evaluate the stress strain behavior of the solder joints. A harmonic analysis was also investigated to study the dynamic response of the FCOB assembly subjected to vibration load. Fatigue life prediction results from the quasi-static analysis and harmonic analysis approaches were compared to the test results. 1.3 PROJECT PURPOSE In this modern world due to the causes of health and environmental issues the electronic manufacturing industries facing a challenging problem of necessity to produce reliable solder products in very high density with very low cost. Solder joints are very important to the reliability of Printed Circuit Boards (PCB). This is a one of the leading factor in transmission of electrical and thermal connections. In case of every PCB even a smaller solder joints are very important. So this project investigates the Effect of Vibration on Solder Joint Reliability in Electronics Assembly Applications. Solder joint of a Electronic assembly is very important measurement because of This model based study might help engineers effectively improve the PCB mechanical design and thus improve reliability of electronics attached to the PCB by considering realistic uncertainties and adverse vibration environments. CHAPTER 02 LITERATURE REVIEW 2.1 SINE ON RANDOM VIBRATION TESTING Vibration sine on random testing is performed by superimposing a sine wave on top of a random environment. A sine on random vibration test duplicates the combined environment of a spinning helicopter blade with its distinct resonant levels and the rest of the aircraft which generates random engine and aerodynamic induced vibration. Gunfire on board an aircraft causes sine vibration while the rest of the aircraft generates random excitations. These types of tests are duplicating vibration characterized by dominant peaks (sinusoids) superimposed on a broadband background Another variation would be a swept sine on random test. 2.2 SINUSOIDAL VIBRATION TESTING Dynamic deflections of materials caused by vibration can cause a host of problems and malfunctions including failed electrical components, deformed seals, optical and mechanical misalignment, cracked or broken structures, excessive electrical noise, electrical shorts, chafed wiring. Because sine vibration is basically a certain fundamental frequency and the harmonics of that fundamental, in its pure state, this type of vibration is generated by a limited but significant number of sources. Expressed as amplitude versus frequency, sine vibration is the type of vibration generated in the field by sources such as engine rotational speeds, propeller and turbine blade passage frequencies, rotor blade passage and launch vehicles. While much of real world vibration is random, sine vibration testing accomplishes several important goals in product qualification and testing. Much material and finished product was modeled on some type of sine vibe signature. A sine sweep of frequencies will determine whether the assumptions were correct and if the deviations are significant enough to cause design changes. In other words, sweep will establish if the anticipated frequency has been met and/or discovers the test item fundamental frequency. Similarly, a sweep will help identify the test subject resonance frequencies, which may be the points at which the item experiences particularly stressful deflections. By dwelling at those frequencies in subsequent tests, premature failures due to the properties of the material may come to light before the items sees field use. Some of the following tests include fixed frequency at higher levels of the controlling variable (displacement, velocity, acceleration), and random vibration . Per customer request, NTS will run sweeps in one direction, decreasing, increasing or bi-directionally and can change frequency logarithmically or linearly. Another typical sinusoidal vibration test, sine burst such as the teardrop, goes rapidly to peak pulse and then decays at lower rate (to prevent damage to the unit). The burst test puts a maximum load into an article at a rapid rate and particularly stresses joints and seams to identify workmanship and design issues. 2.3RANDOM VIBRATION TESTING The legitimacy of random vibration s an effective tool of screening work man ship defects came about during manufacturing. Up until that limited hertz sine was applied during reliability testing. Pure sinusoidal vibration is composed of a single frequency at any given time. Comparisons tests revealed that to equal the effectiveness of random vibration. The test item will have to be subjected to many sine frequencies over a longer period of time, and may unintentionally fatigue the test item. Random vibrations undercover defect faster. 2.4 Real world simulation. Most vibration in real world is random for example a vehicle travelling over road experience random vibration from the road irregularities. A ground launched rocket vehicle experiences non stationary vibration during its flight the motor ignites the rocket travel through the atmosphere , the motor burn ends and so forth even in wing when subjected to turbulent air flow, undergoes random vibration. Random vibration is composed of multitude of continues spectrum of frequencies. Motion varies randomly with time. It can be presented in the domain by a power spectral density function [G2/Hz]. HIGHLY-ACCELERATED LIFE TESTING (HALT) Exposes the product to a step-by-step cycling in environmental variables such as temperature, shock and vibration. HALT involves vibration testing in all three axes using a random mode of frequencies. Finally, HALT testing can include the simultaneous cycling of multiple environmental variables, for example, temperature cycling plus vibration testing. This multi-variable testing approach provides a closer approximation of real-world operating environments. Unlike conventional testing, the goal of HALT testing is to break the product. When the product fails, the weakest link is identified, so engineers know exactly what needs to be done to improve product quality. After a product has failed, the weak component(s) are upgraded or reinforced. The revised product is then subjected to another round of HALT testing, with the range of temperature, vibration, or shock further increased, so the product fails again. This identifies the next weakest link. By going through several iterations like this, the product can be made quite robust. With this informed approach, only the weak spots are identified for improvement. This type of testing provides so much information about the construction and performance of a product, that it can bequite helpful for newer engineers assigned to a product with which they are not completely familiar. HALT testing must be performed during the design phase of a product to make sure the basic design is reliable. But it is important to note that the units being tested are likely to be hand-made engineering prototypes. At Trace, we have found that HALT testing should also be performed on actual production units, to ensure that the transition from engineering design to production design has not resulted in a loss of product quality or robustness. Some engineers may consider this approach as scientifically reasonable, but financially unrealistic. However, the cost of HALT testing is much less than the cost of field failures HIGHLY-ACCELERATED STRESS SCREENING (HASS) HASS testing is an on-going screening test, performed on regular production units. Here, the idea is not to damage the product, but rather to verify that actual production units continue to operate properly when subjected to the cycling of environmental variables used during the HASS test. The limits used in HASS testing are based on a skilled interpretation of the HALT testing parameters. The importance of HASS testing can be appreciated when one considers todays typical manufacturing scenario. Circuit boards are purchased from a vendor who uses materials purchased from other vendors. Components and sub-assemblies are obtained from manufacturers all over the world. Often, the final assembly of the product is performed by a subcontractor. This means that the quality of the final product is a function of the quality (or lack thereof) of all the components, materials, and processes which are a part of that final product. These components, materials, and processes can and do change over time, thereby affecting the quality and reliability of the final product. The best way to ensure that production units continue to meet reliability objectives is through HASS testing. RELIABILITY Reliability is defined as the probability that a device will perform its required function under stated conditions for a specific period of time. Predicting with some degree of Confidence is very dependent on correctly defining a number of parameters. For instance, choosing the distribution that matches the data is of primary importance. If a correct distribution is not chosen, the results will not be reliable. The confidence, which depends on the sample size, must be adequate to make correct decisions. Individual component failure rates must be based on a large enough population and relevant to truly reflect present day normal usages. There are empirical considerations, such as determining the slope of the failure rate and calculating the activation energy, as well as environmental factors, such as temperature, humidity, and vibration. Lastly, there are electrical stressors such as voltage and current. Reliability engineering can be somewhat abstract in that it involves much statist ics; yet it is engineering in its most practical form. Will the design perform its intended mission? Product reliability is seen as a testament to the robustness of the design as well as the integrity of the quality and manufacturing commitments of an organization. One of the fundamentals of understanding a products reliability requires an understanding of the calculation of the failure rate. The traditional method of determining a products failure rate is through the use of accelerated vibration operating life tests performed on a sample of devices. The failure rate obtained on the life test sample is then extrapolated to end-use conditions by means of predetermined statistical models to give an estimate of the failure rate in the field application. Although there are many other stress methods employed by electronic assembly manufacturers to fully characterize a products reliability, the data generated from operating life test sampling is the principal method used by the industry for estimating the failure rate of a electronic assembly in field service. Failure Rate (ÃŽÂ ») Measure of failure per unit of time. The useful life failure rate is based on the exponential life distribution. The failure rate typically decreases slightly over early life, then stabilizes until wear-out which shows an increasing failure rate. This should occur beyond useful life. Failure In Time (FIT) Measure of failure rate in 109 device hours; e. g. 1 FIT = 1 failure in 109 device hours. Total Device Hours (TDH) The summation of the number of units in operation multiplied by the time of operation. Mean Time between failures (MTBF) Reliability is quantified as MTBF (Mean Time Between Failures) for repairable product and MTTF (Mean Time To Failure) for non-repairable product. A correct understanding of MTBF is important. A power supply with an MTBF of 40,000 hours does not mean that the power supply should last for an average of 40,000 hours. According to the theory behind the statistics of confidence intervals, the statistical average becomes the true average as the number of samples increase. An MTBF of 40,000 hours, or 1 year for 1 module, becomes 40,000/2 for two modules and 40,000/4 for four modules. Sometimes failure rates are measured in percent failed per million hours of operation instead of MTBF. The FIT is equivalent to one failure per billion device hours, which is equivalent to a MTBF of 1,000,000,000 hours. The formula for calculating the MTBF is ÃŽÂ ¸ = T/R. ÃŽÂ ¸ = MTBF T = total time R = number of failures MTTF is stands for Mean Time To Failure. To distinguish between the two, the concept of suspensions must first be understood. In reliability calculations, a suspension occurs when a destructive test or observation has been completed without observing a failure. MTBF calculations do not consider suspensions whereas MTTF does. MTTF is the number of total hours of service of all devices divided by the number of devices. It is only when all the parts fail with the same failure mode that MTBF converges to MTTF. ÃŽÂ ³= T/N ÃŽÂ ³ = MTTF T = total time N = Number of units under test. If the MTBF is known, one can calculate the failure rate as the inverse of the MTBF. The formula for (ÃŽÂ ») is: where r is the number of failures. Once a MTBF is calculated, probability can derive from following equation: R(t) = e-t/MTBF Confidence Level or Limit (CL) Probability level at which population failure rate estimates are derived from sample life test. The upper confidence level interval is used. Acceleration Factor (AF) A constant derived from experimental data which relates the times to failure at two different stresses. The AF allows extrapolation of failure rates from accelerated test conditions to use conditions. Since reliability data can be accumulated from a number of different life tests with several different failure mechanisms, a comprehensive failure rate is desired. The failure rate calculation can be complicated if there are more than one failure mechanisms in a life test, since the failure mechanisms are thermally activated at different rates. Equation 1 accounts for these conditions and includes a statistical factor to obtain the confidence level for the resulting failure rate. THE BATHTUB CURVE The life of a population of units can be divided into three distinct periods. Figure 1 shows the reliability bathtub curve which models the cradle to grave instantaneous failure rates vs. time. If we follow the slope from the start to where it begins to flatten out this can be considered the first period. The first period is characterized by a decreasing failure rate. It is what occurs during the early life of a population of units. The weaker units die off leaving a population that is more rigorous. This first period is also called infant mortality period. The next period is the flat portion of the graph. It is called the normal life. Failures occur more in a random sequence during this time. It is difficult to predict which failure mode will manifest, but the rate of failures is predictable. Notice the constant slope. The third period begins at the point where the slope begins to increase and extends to the end of the graph. This is what happens when units become old and begin to fail at an increasing rate. Reliability Predictions Methods A lot of time has been spent on developing procedures for estimating reliability of electronic equipment. There are generally two categories: (1) predictions based on individual failure rates, and (2) demonstrated reliability based on operation of equipment over time. Prediction methods are based on component data from a variety of sources: failure analysis, life test data, and device physics. For some calculations (e.g. military application) MIL-HDBK-217 is used, which is considered to be the standard reliability prediction method. A simple failure rate calculation based on a single life test would follow equation 1. ÃŽÂ »Ã¢â€š ¬Ã‚  = failure rate. TDH = Total Device Hours = Number of units x hours under stress. AF = Acceleration factor, see Equation 3. Since reliability data can be accumulated from a number of different life tests with several different failure mechanisms, a comprehensive failure rate is desired. The failure rate calculation can be complicated if there are more than one failure mechanisms in a life test, since the failure mechanisms are thermally activated at different rates. Equation 1 accounts for these conditions and includes a statistical factor to obtain the confidence level for the resulting failure rate where, ÃŽÂ » = failure rate in FITs (Number fails in 109 device hours) ÃŽÂ ² = Number of distinct possible failure mechanisms k = Number of life tests being combined xi = Number of failures for a given failure mechanism i = 1, 2, ÃŽÂ ² TDHj = Total device hours of test time for life test j, j = 1, 2, k AFij = Acceleration factor for appropriate failure mechanism, i = 1, 2, k M = ÃŽ2 (ÃŽÂ ±, 2r +2) / 2 where, ÃŽ2 = chi square factor for 2r + 2 degrees of freedom r = total number of failures (ÃŽÂ £ xi) ÃŽÂ ± = risk associated with CL between 0 and 1. 2.2 SOLDER PASTE 2.1.1 ROLE OF SOLDER PASTE IN REFLOWING Solder paste is a combination mixture of a flux composition and a highly grinded, powdered solder metal alloy that is normally used in the electronics industry to soldering processes. And also it is call as a attachment medium between the device interconnection features and the PCB itself. The components of a solder paste are specially designed for excellent printing and reflow characteristics. In normal case of the surface mount soldering process involves placing the substrate and a small amount of solder paste in a printed circuit board. After that the system will be heated until the solder reflows, forms an electrical connection between the solder pad and the electrical contact of electronics part. After this reflow finished it forms both an electrical and mechanical connection between the electronics components and the printed circuit board. 2.1.2 SELECTION CRITERIA OF A SOLDER PASTE Selection of a solder paste is very important factor for reflowing process, reliability its quality. The following factors are considerable for a good solder paste [6]. The size of the solder alloy particles which are in the solder paste The tendency to form voids The properties of the flux medium of the solder paste Alpha particle emission rate The design of the stencil to be used for printing Thermal properties of the solder paste Electrical properties of the solder paste CHAPTER 03 EXPERIMENTS 3.1 MATERIALS AND METHODOLGY SOLDER PASTE Basically I used solder paste in same procedure. The details of solder paste used in the experiment are given in the following table TYPE OF SOLDER PASTE ALLOYS CODING PARTICLE SIZE METAL LOADIND S1 Sn95.5Ag4Cu0.5 S2 Sn42Bi57Ag1 Table 3.1.1 types of solder paste used in experiment For this project all above solder paste should be in a container with appropriate labelling and identification on it to distinguish it from the Tin lead solder paste. The solder paste should be stored in a refrigerator between 35 45 F. and should be allowed to come room temperature for minimum four hours before doing the solder paste printing. Once it has finished the using solder paste must replace to the refrigerator since it can not be at room temperature over 24 hours. The self life of the lead free solder pastes may be reducing from the typical six month. The above guidelines are strictly followed in this project. Because it is not only for guarantee the quality of solder paste but also a good way to reduce the errors that may affect the final results of the project. SOLDER PASTE PRINTING IMPORTANT OF SOLDER PASTE PRINTING Surface mount technology (SMT) is used extensively in the electronics industry. Surface mount components are potentially more reliable products can be designed and manufactured using the SMT. The solder paste stencil printing process is very critical and important step in the surface mount manufacting process. Most of all the soldering defects are due to problems dealing with the screening process. So we want to a major consideration in operation and set up steps in stencil printing process. When we are monitoring these factors carefully we can minimize the defects. The main purpose of printing solder paste on PCB is to supply solder alloy to solder joint to correct amount. That only print must be aligned correctly and can get a perfect component placement. PRINTING PROCESS PARAMETERS Some of the following parameters are very important to printing process. STENCIL Stencils are using for the solder paste slip easily off the aperture edges and thereby secures a uniform print. For this process we using electro formed stencils. Because of these stencils have very shape edge and slightly conic. Generally a stencil is mading from cupper or nickel [12]. ENVIRONMENTAL Dust and dirt from the air that will reach the PCBs and stencils can be defects poor wet ability in the reflow soldering process. So PCBs should be stored in sealed packages and cleaned before use. SOLDER PASTE Solder paste characterise must be controlled to achieve a maximum production results. Some of the factors are given below [12]. Percent of metal Viscosity Slump Solder balls Flux activity working life and shelf life STENCIL PRINTING PARAMETERS Stencil printing parameters are very important factors in printing processes to achieve a best yield. The following parameters must be monitors and controlled in a printing process. Squeegee pressure = 8kg Squeegee speed = 20 mm/s Separation speed = 100% Printing gap = 0.0 mm These factors and limit can be adjust for our project purpose SOLDER PASTE PRINTING EQUIPMENT AND PROCESS Figure 3.2.4.1 DEK 260 stencil printing machine The DEK 260 stencil printing machine is used to print solder paste on the circuit board. This DEK 260 stencil printing machine has two main functions. Registers the position of the product screen with in the print head Positioning the circuit board below the stencil, to ready for the print cycle. The boards to be print are supported on magnetic tooling and held by vacuum caps arranged on the plate to guarantee the board steady during the printing on to the board. The first step of the experiment is to do the solder paste printing on to the board. In this project unable to get metal stencil, so circuit boards are printed by hand, below procedure followed to print PCB Put weights onto the stencil to fix it roll the squeegee over the stencil solder paste presses through the aperture onto PCB separate stencil two circuit boards are printed with solder paste for each solder paste types. Totally 4 circuit boards printed. SOLDER PASTE REFLOWPROCESS/PROFILE Figure 3.3.1 reflow oven To achieve a good reliable solder joint the reflow process is very important. When doing the reflow with sn-pb solder paste often performed at minimum peak temperature of about 203. It is 20k above the sn pb liquid state temperature. When doing the reflow process with lead free solder paste it has to be performed at a minimum peak temperature of 230. It is just 13K above the melting temperature. It is generally accepted that lead free solders requires a higher reflow temperature up to 220 230. Reflow profile will be affecting the reliability of a solder joint. Because it is a major factor that influence the formation of the intermettallic layers in a solder joint. Intermettalic layer is a critical part of a solder joint. An intermettalic bond thickness should be thin. Therefore a good reflow profile must produce solder bumps with a thin intermetallic layer. PREHEAT ZONE In this zone indicates how the temperature is changing fast on the printed circuit board. The ramp-up rate is usually between 1-3 per second. If this rate exceeds there will be damage to components from thermal shock. Only In this preheat zone the solder paste begins to evaporate. So if the rise rate is too low the evaporation of flux is not incomplete. This will affect the quality of the solder joint. THERMAL SOAK ZONE It is also called the flux activation zone. In this thermal soak zone it will take 60-120 seconds for removal of solder paste and activation of fluxes. Solder spattering and balling will be happen if the temperature is too high or too low. End of this thermal shock zone a thermal equilibrium will complete the entire circuit board. REFLOW ZONE In this reflow zone only the maximum temperature will be reached. In this zone we have to consider about the peak temperature that is the maximum allowable temperature of entire process. It is very important to monitor this maximum temperature exceeds the peak temperature in this zone. It may cause damage to the internal dies of SMT components and a block to the growth of intermetalic bonds. we have to consider the profile time also. If time exceeds than the manufactures specification it also affect the circuit boards quality. 3.3.4 COOLING ZONE In the reflow process the last zone is cooling zone. A proper cooling inhabits excess intermetallic formation or thermal shock to the components. Generally the cooling zone temperature range is 30 100. In this project I selected the following temperature profiles. This temperature profile is stranded reflow profile for lead free soldering. Zone 1 220 Zone 2 180 Zone 3 170 Zone 4 190 Zone5 233 Zone 6 233 Totally 4 circuit boards were printed. Choosing of good reflow profile was not involves any defects or damages in the printed circuit board. Figure 3.3.4.1a printed circuit board after reflow SET UP EVENT DETECTOR The constructed PCBs were connected with event detector by ribbon data cable. Ribbon cable addressed according to `Analysis tech STD series event detectors manual . pins 1 to 32 function as source point and pins 33 to 37 function as ground point. To obtain closed loop circuit to monitor the behaviour of PCB components, PCB boards 1, 2, 3 and 4 connected to channel 1,2,33 and 34 respectively. Ribbon cable After connected ribbon cable with event detector and enviromenrt chamber, channels are assigned in WIN DATA LOG software which supplied with event detector. For this test following settings define for data acquisition INVESTICATING RELIABILITY OF SOLDER JOINT UNDER VIBRATION CHAMER In this study, PCBs were used in Variable Frequency Vibration Test to analyse the dynamic response of PCB assembly subjected to random vibration loading. The PCB specimens were tested at different acceleration levels to assess the solder joint reliability subjected varying G-level vibration loads(G is the gravitational acceleration), respectively. Vibration tests were accomplished by using an electro dynamic Shaker