Tuesday, November 26, 2019

Static vs Dynamic DLL Loading With Delphi

Static vs Dynamic DLL Loading With Delphi A DLL (Dynamic Link Library) acts as a shared library of functions that can be called upon by numerous applications and other DLLs. Delphi lets you create and use DLLs so that you can call these functions at will. However, you must import these routines before you can call them. Functions exported from a DLL can be imported in two ways- either by declaring an external procedure or function (static) or by direct calls to DLL specific API functions (dynamic). Lets consider a simple DLL. Below is the code for circle.dll exporting one function, called CircleArea, which calculates the area of a circle using the given radius: Once you have the circle.dll, you can use the exported CircleArea function from your application. Static Loading The simplest way to import a procedure or function is to declare it using the external directive: If you include this declaration in the interface part of a unit, circle.dll is loaded once when the program starts. Throughout execution of the program, the function CircleArea is available to all units that use the unit where the above declaration is. Dynamic Loading You can access routines in a library through direct calls to Win32 APIs, including LoadLibrary, FreeLibrary, and GetProcAddress. These functions are declared in Windows.pas. Heres how to call the CircleArea function using dynamic loading: When importing using dynamic loading, the DLL is not loaded until the call to LoadLibrary. The library is unloaded by the call to FreeLibrary. With static loading, the DLL is loaded and its initialization sections execute before the calling applications initialization sections are executed. This is reversed with dynamic loading. Should You Use Static or Dynamic? Heres a simple look at the advantages and disadvantages of both static and dynamic DLL loading: Static Loading Pros: Easier for a beginner developer; no ugly API calls.DLLs are loaded just once, when the program starts. Cons: The application will not start if any DLLs are missing or can not be found. An error message like this will appear: This application has failed to start because missing.dll was not found. Re-installing the application may fix this problem. By design, the DLL search order with static linking includes the directory from which the application loaded, the system directory, the Windows directory, and directories listed in the PATH environment variable. Note also that the search order might be different for various Windows versions. Always expect to have all the DLLs in the directory where the calling application is.More memory is used since all DLLs are loaded even if you wont use some of the .functions Dynamic Loading Pros: You can run your program even when some of the libraries it uses are not present.Smaller memory consumption since the DLLs are used only when needed.You can specify the full path to the DLL.Could be used for modular applications. The application only exposes (loads) modules (DLLs) approved for the user.The ability to load and unload library dynamically, is the foundation of a plug-in system that allow a developer to add extra functionality to programs.Backwards compatibility with older Windows versions in which system DLLs might not support the same functions or be supported in the same way. Detecting the Windows version first, then dynamically linking based on what your app is running on, allows you to support more versions of Windows and provide workarounds for older OSs (or at the very least, gracefully disabling features you cant support.) Cons: Requires more code, which isnt always easy for a beginner developer.

Friday, November 22, 2019

Airport Noise and Pollution Can Effect Your Health

Airport Noise and Pollution Can Effect Your Health Researchers have known for years that exposure to excessively loud noise can cause changes in blood pressure as well as changes in sleep and digestive patterns, all signs of stress on the human body. The very word â€Å"noise† itself derives from the Latin word â€Å"noxia,† which means injury or hurt. Airport Noise and Pollution Increase Risk for Illness On a 1997 questionnaire distributed to two groups (one living near a major airport, and the other in a quiet neighborhood), two-thirds of those living near the airport indicated they were bothered by aircraft noise, and most said that it interfered with their daily activities. The same two-thirds complained more than the other group of sleep difficulties, and also perceived themselves as being in poorer health. Perhaps even more alarming, the European Commission, which governs the European Union (E.U.), considers living near an airport to be a risk factor for coronary heart disease and stroke, as increased blood pressure from noise pollution can trigger these more serious maladies. The E.U. estimates that 20% of Europe’s population (about 80 million people) are exposed to airport noise levels it considers unhealthy and unacceptable. Airport Noise Affects Children Airport noise can also have negative effects on children’s health and development. A 1980 study examining the impact of airport noise on children’s health found higher blood pressure in kids living near Los Angeles’ LAX airport than in those living farther away. A 1995 German study found a link between chronic noise exposure at Munich’s International Airport and elevated nervous system activity and cardiovascular levels in children living nearby. A 2005 study published in the prestigious British medical journal, The Lancet, found that kids living near airports in Britain, Holland, and Spain lagged behind their classmates in reading by two months for every five-decibel increase above average noise levels in their surroundings. The study also associated aircraft noise with lowered reading comprehension, even after socio-economic differences were considered. Citizen Groups Concerned About Effects of Airport Noise and Pollution Living near an airport also means facing significant exposure to air pollution. Jack Saporito of the U.S. Citizens Aviation Watch Association (CAW), a coalition of concerned municipalities and advocacy groups, cites several studies linking pollutants common around airports (such as diesel exhaust, carbon monoxide and leaked chemicals) to cancer, asthma, liver damage, lung disease, lymphoma, myeloid leukemia, and even depression. A recent study pinpointed ground taxiing by planes at busy airports as the source of large amounts of carbon monoxide, which in turn appears to increase the prevalence of asthma within 10 kilometers of the airport. CAW is lobbying for the clean up of jet engine exhaust as well as the scrapping or modification of airport expansion plans across the country. Another group working on this issue is Chicago’s Alliance of Residents Concerning O’Hare, which lobbies and conducts extensive public education campaigns in an effort to cut noise and pollution and rein in expansion plans at the world’s busiest airport. According to the group, five million area residents may be suffering adverse health effects as a result of O’Hare, only one of four major airports in the region.

Thursday, November 21, 2019

Aseptic Techniques & Cell Counting Essay Example | Topics and Well Written Essays - 2500 words

Aseptic Techniques & Cell Counting - Essay Example flame loops, put slides in jars of Lysol or Chloros, put pipettes in their proper receptacles, and discard cultures into their appropriate autoclave buckets. Several different methods are used for sterilization and some of which we will use today. The maintenance of sterility requires the use of Aseptic Technique. The object of this is to prevent any form of contact between the sterile growth medium (e.g. petri dish containing nutrient agar) or the pure culture and any source of contaminating organisms. The new student should be aware that it is very easy to sterilize a pipette or bacteriological loop and then to place it on the non-sterile bench whilst picking up something else. Sources of contamination include: Any non-sterile surface, liquids, or air. Air is a very important contamination source because of; free-floating fungal or bacterial spores, liquid droplets, dust particles, dried skin scales, all of which may contain bacteria and/or fungi. Good aseptic technique is crucial for work in microbiology, microbial genetics, or biotechnology. Flaming using a Bunsen Burner is the classic method for rapid sterilization of bacteriological loops, glass pipette and bottle or flask necks. Flaming needs to be done for several seconds, long enough to raise the temperature well above 100 oC. Bottle necks should be rotated in the flame for 5 sec. or so to achieve this. For all basic techniques in microbiology and for today’s exercise in liquid transfer and inoculation, manual dexterity in removing screw-on lids is important. The most reliable technique is to use the little finger to unscrew and hold lids and plugs, leaving the other fingers free to hold loops or pipettes etc. The operator (i.e. you!) is the most likely source of small particles floating in the air and landing on your work. Breathing, coughing, sneezing and talking may all lead to some production of air-borne particles (aerosols) but more importantly respiratory secretions and saliva

Tuesday, November 19, 2019

Multinational Corporation Assignment Example | Topics and Well Written Essays - 2000 words

Multinational Corporation - Assignment Example In reality, many international investors are seemingly small and weak. For instance, multinational firms originating from developing countries have become a visible force in the world of FDI (Wells, 1983) Small and medium-sized firms also play significant roles in outward investment (Buckley et al, 1988), which have benefited many countries, thereby ending up in predicting future threats. "FDI is a cross-border production activity that takes place for a number of reasons. Investment decisions are affected by market size and cost differentials, with firms investing in locations with relatively low production costs". (Barrell, 1997) After grappling with the question of why MNCs engages in International production, four theories are identified that attempts to explain four motivations for FDI, named Monopolistic Advantage Theory, Oligopolistic Reaction Theory, Internationalisation Theory and the Eclectic Paradigm. Hymer suggests that FDI occurs in imperfectly competitive markets and adopted an industrial organisation approach to explain the process of international production. Kindleberger details the nature of the monopolistic advantages that the foreign investor may possess over its domestic competitors. Thus, he indicates that these advantages may arise in the goods market to achieve vertical or horizontal integration. Kindleberger also states that monopolistic advantages may arise through the actions of government in the host country. In restricting imports, the government may inadvertently stimulate FDI. However, Caves argues that the vertically extended foreign investor does not rely on the possession of these unique assets. Its motivations for international production are to avoid oligopolistic uncertainty concerning the long-term supply and pricing of its inputs as well as to erect barriers to entry against new rivals. Hood and Young (1979) postulate that the monopolistic advantage theory fully explains the FDI made by US multinational enterprises during the post-World War II period. However, they question whether the MNC needs to possess any advantage when investing in developing countries, since it is confronted with little domestic competition. They cite the example of Japanese ventures in developing countries that are faced with few, if any, effective local competitors. (Hood and Young, 1979) Oligopolistic Reaction Theory Knickerbocker argues that a rival firm's moves into a foreign market not only could threaten the corporate earnings of the other oligopolists, but also could result in it acquiring competitive assets far in excess of those it already possesses. Thus, he posits, the defensive investment undertaken by the other oligopolists serves to maintain the balance of competition within the industry. (Barclay, 2000, p. 23) Knickerbocker postulates that it is the firms

Saturday, November 16, 2019

Puberty Blues Essay Example for Free

Puberty Blues Essay The TV show I have chosen to talk to you about today is Puberty Blues. It is aired at 8:30pm, Wednesday on channel 10. It doesnt have a specific genre, but more like a mixture. I would classify it as a teen drama. Puberty Blues doesnt work in plot twists but offers a suprising reality. The best part about the TV drama for me is how we get a glimpse into the life of a 1970s teenager. Puberty Blues is set in Cronulla, Sydney, in the late 1970s. Majority of the time, Debbie and Sues houses are used, but the greenhill gang are also featured hanging around by the beach. Puberty Blues tells the story Debbie Vickers and Sue Knights. They are both very clever but somewhat unpopular high school girls who wants to raise their social standings in order to go out with boys. Through out the episodes we get to know the girls parents- Judy and Martin who are closed off and dont interact with each other much and Pam and Roger who have a far more open relationship. The sixth episode was directed by Glendyn Ivin and written by Fiona Seresis. The main plot is when the greenhill gang including Debbie and Sue, get wasted, go driving and flip the car, killing the driver. Any other show would have sent the characters into an instant panic but the writers of Puberty Blues understand that the shock combined with drugs would have caused everyone to burst into disbelieving laughter. The car crash wasnt the only plot in the episode though. Debbies parents, Judy and Martin, got to couples councilling because Martin has strong feelings for a women at his work. Cheryl, a member of the green hills gang, is flirting with her mums boyfriend to prove she is more desirable than her mother, who resents. The social issue pressented in the show was definitely driving under the influence. This message is easily interpreted in the car crash scene were the driver and passengers are drunk and stoned. This wasnt my favourite episode from Puberty Blues but it was still solid like we have come to expect from this series. I would recommend the show to high school students and older as there are some mature themes and sexual references. I love this show because it takes awkward and serious situations and brings out their bright side.

Thursday, November 14, 2019

Essay on the Flying Motif in Song of Solomon :: Song Solomon essays

Importance of the Flying Motif in Song of Solomon    Throughout literature it has been common for authors to use allusions to complement recurrent motifs in their work. In Toni Morrison's Song Of Solomon, Milkman learns that his desire to fly has been passed down to him from his ancestor Solomon. As Milkman is figuring out the puzzle of his ancestry, he realizes that when Solomon tried to take his youngest son, Jake, flying with him, he dropped him and Jake never arrived with his father to their destination.    It seems quite probable that Morrison drew from the Daedalus/Icarus Greek myth. Daedalus was a well-known architect and engineer in Athens. King Mines invited Daedalus to Crete to build him a labyrinth, and when it was completed, Mines jailed him within it. In order to escape, Daedalus built two sets of wings - one pair for himself, and the other for his son, Icarus- using wax and feathers, which they used to fly off from Crete. On their journey to Athens, Icarus decided to try to challenge the sun, even though his father had warned him that if he got too near to the sea his wings would dampen and fall apart, or if he got too close to the sun, the wax in his wings would melt, and he would lose the ability to fly. Ignoring Daedalus' warnings, Icarus flew too high and the sun melted the wax that held his wings together. Icarus fell into the Aegean Sea and died.    Solomon, a slave, had been a leader when he worked in the cotton fields in the South. One day he decided to fly back to Africa with his youngest son, Jake, leaving behind his wife Ryna and their twenty other children. Black lady fell down on the ground Come booba yalle, come booma tambee Threw her body all around Come konka yalle, come konka tambee...(303).    This verse of the popular children's song which Milkman heard in Shalimar, Virginia, was referring to Ryna's sobbing, an event which also led to the naming of Ryna's Gulch where it is rumored that Ryna's spirit moaned night and day alike for Solomon's return. When Solomon is flying, however, he drops Jake- also the name of Milkman's grandfather- and unlike Icarus in Greek mythology, Jake survives his fall.    Milkman's desire to fly mirrors one of the foremost fantasies of any child or dreamer.

Monday, November 11, 2019

A Clockwork Orange †Literary Response Essay

Nadine Gordimer, South African writer and Nobel Prize winner, said that penetrating fiction doesn’t give answers, it invites questions. This quote is accurately reflected in Anthony Burgess’ novel, A Clockwork Orange, in which many questions and moral values are explored. Burgess strongly believed that humans’ ability of choice is the only factor distinguishing us between animals or machines. The two most predominant recurring themes of and questions relating to the novel involve ‘good vs evil’, and ‘fate and free will’. The novel begins with the words: â€Å"what’s it going to be then, eh? †, through which Burgess poses a literal question that ultimately leads to choice, and is always asked before determining one’s fate. This question introduces all three parts of the novel, as well as the final chapter. The repetition emphasises the symmetrical and symbolic structure of the book. It also echoes one of the aforementioned explored themes: fate and free will. The novel concludes with Alex finally deciding ‘what it’s going to be’, by him consciously deciding to discard his previous violent and ‘evil’ habits. Society and religion recur frequently in A Clockwork Orange, and each hold similar views and opinions concerning choice and good vs. evil. In Part 1, Chapter 4, Alex wonders why ‘evil’ is analysed and goodness is not only universally strived for, but accepted as the norm: â€Å"They don’t go into the cause of goodness, so why of the other shop? Badness is of the self, the one, the you or me on our oddy knockies and that self is made by old Bog or God and is his great pride and radosty. But the not-self cannot have the bad, meaning they of the government and the judges and the schools cannot allow the bad because they cannot allow the self. † Here, Alex refers to society and authority as the ‘not-self’. He believes that people are born ‘evil’, and suggests that conditioning human-kind to be ‘good’ removes individualism. The passage concludes with Alex saying, â€Å"I do what I do because I like to do†, which is almost animalistic in the sense that his action depends solely on desire, impulse and instinct. In Part 2, Chapter 3, the questioning of fate and free will is asked yet again, from the perspective of Christianity. The chaplain refers to the Reclamation Treatment – a physiologically imposed behavioural modification that would render the incapability of performing ‘evil deeds’ – which Alex is to undergo. He asks Alex if God wants goodness or the choice of goodness. (â€Å"Is a man who chooses the bad perhaps in some way better than a man who has the good imposed upon him? It is interesting that the questioning of free will is articulated by the novel’s religious figure, and that this time, it does not come from Alex himself, but is rather asked of him. The chaplain wonders if good acts are morally valueless if performed without free will, and if forced benevolence is in fact more evil than sin itself. Although he rhetorically directs this to Alex, he is essentially asking the reader’s opinion, because it is indicated in previous chapters that Alex disagrees with the conditioning of ‘goodness’. The question is left open-ended and unresolved for the reader to interpret. Thus, rather than being didactic, ‘penetrating fiction’ does solicit more questions than it answers. It allows the reader to draw his or her own conclusions, rather than enforcing a particular point of view. In A Clockwork Orange, this is true in a number of ways (as demonstrated), but most powerfully in terms of the constantly revisited themes; good vs. evil, and fate and free will.

Saturday, November 9, 2019

Aztec and Mayan Difference

Aztec and Mayan differences One difference between the Aztec and the Mayan is the location, and time period they were in. The Aztec and Mayan lived in the same time period but the Mayan had actually been around longer than the Aztecs. The start of the Mayan empire began before the Aztec as well but, once the Aztec empire began they were the dominant empire in Mesoamerica. Location the Aztec were located in central Mexico were Mexico City now lies and the Mayan were located in the Yucatan Peninsula. Another difference between the Aztec and the Mayan is they spoke different languages. The Aztecs spoke nahuatl and the Mayan spoke Maya.One of the differences is that the Aztec language was poorly understood and less popular than the Mayan language. The Mayan language however is considered one of the most striking visually writhing systems in the world. The Aztec and Mayan had a different way of ruling their empires. The Aztec were ruled by a supreme ruler. The Mayan had city states each r uled by a sovereign ruler. Because the Aztec were a big group while the Mayan were many groups in one. The Aztec and Mayan had different names for their deities. They both had a feathered serpent god for the Aztec the god was called Quetzalcoatl and for the Mayan it was Kukulcan.Not only that they also had different gods that had different roles. They also had different views of these gods the Aztec believed they needed to sacrifice a lot of people to please them while the Mayan not so much. Last of all The Aztec were warlike and the Mayan were scientific. The Aztec waged war against other tribes forcing them to pay tribute. The Aztec were proud of their war tradition which in one can be concluded why they died out they lived by the sword and died by the sword. The Mayan studied stars were they came up with a very scientific calendar, and were obsessed with astronomy. Therefore the Mayan were true to life.

Thursday, November 7, 2019

Education during Imprisonment Essays - Penology, Criminology

Education during Imprisonment Essays - Penology, Criminology Education during Imprisonment Mr. Chojnacki English 110 12/9/14 Education during Imprisonment Education and job skills are key elements to reducing recidivism therefore; prisons, county jails, and the probation offices should adopt mandatory programs so ex-offenders can become productive members of society. Every year approximately 9 million people are released from prison in the U.S. (Center, T. N.-e., 2012) and due to lack of education and job skills, 52% of those 9 million returns within three years. According to Yamatani & Spjeldnes (2011), The United States represents only 5 percent of the worlds population, but we hold 25 percent of the world's inmates in our prisons and jails (Pew Center on the States, 2008). We have more people behind bars in total numbers and per capita than any other industrialized country2.3 million out of nearly 300 million (750 per 100,000 residents)one out of 100 U.S. This essay will show the difference between recidivism and rehabilitation as well as showing how education and job training can effectively reduce the rate of recidivism in the U.S . What is recidivism you ask? The Merriam-Webster defines recidivism as a tendency to relapse into a previous condition or mode of behavior (Merriam-Webster Dictionary, 2012). Recidivism comes into play because people who have limited education and no job skills tend to find other means of support which are not always legal. According to OBrien, (2005), Women who left prisons that offered educational and job training programs were less likely to recidivate. The study also showed that these women suffered from lack of education and job skills before their arrest. When one knows no other means than the one that got them arrested in the first place, this causes them to leave prison and revert back to their former selves. This is what the dictionary says that rehabilitation is. Rehabilitation is, defined as, restoring someone or something to a former state or capacity. Now why would we want to restore someone to their former uneducated, unskilled self? That is defeating the purpose of the incarceration. This takes us to whether or not incarcerating a person rehabilitates them or not. According to Diane Brown, when entering prison you are automatically put to work either in the kitchen or as a porter (janitor). The only way you are mandated to school is if you're reading scores are a 6.0 or below, and you are never taught any job skills. Its either you know it or you dont. Ms. Brown states in the interview with the author that she has been incarcerated 5 times and is currently on parole. She also states that she has never been legally employed because she does not know how to fill out an application so she has to do other things to make money to support her and her son (personal communication, October 01, 2012). People like Diane are in need of our help. There is a saying quoted by Maya Angelou (Author of I Know Why the Caged Bird sings) and it goes, When you know better, you do better, this applies directly to most of these offenders. The crimes that they commit are not always in ma lice, but just another means of survival. These are the people that would benefit from the educational and job readiness programs spoken of here. Education and job readiness can greatly decrease the rate of recidivism. Those recently released from prison are at a higher risk of being rearrested if they do not have the tools they need to move ahead (Visher, 2010). We want them to progress forward. The only way to do this is to mandate education and job training, not only during their incarceration, but after their release as well. Taxpayers feel as though this may be a waste of money but it is believed by others that this will be the most effective strategy to use to reduce recidivism. With the way that the system is working now it is only a form of punishment for the offender and not helping to make them productive members of society once their incarceration is over. It cost taxpayers approximately $64 billion yearly to run the State prisons which is just a little over $31,000 per i nmate (CBS Sunday Morning, 2012). This money could

Tuesday, November 5, 2019

Sociology Essays on Michael Jackson

Sociology Essays on Michael Jackson With the demise of legendary pop singer Michael Jackson, students should expect to be asked by their professors to write sociology essays about this controversial essay topic. The popularity of Michael Jackson had spread across the globe that his music and his persona influenced individuals in the society from different generations. Writing about the sociological significance of the King of Pop would initially appear to be difficult for students; here are some suggested contents for your essay about Michael Jackson:   Ã‚  Ã‚   An essay about prominent people must start with a personal background about the celebrity. Provide a brief biographical account on Michael Jackson. It would also be recommendable to include a background on the society the singer had lived in during his younger years to provide a situational overview on the kind of society the young Michael Jackson had constant interactions.   Ã‚  Ã‚   Describe the influences of the society on the young Michael Jackson during his childhood days. Examine if his environment had inclined him to be a singer and if the people around him had forced him in some ways to enter the world of entertainment at such a young age. Provide a personal view if the society is partly responsible for children in show business to be susceptible to the dire elements of the entertainment industry causing the corruption of the minds of these children. This part of your academic essay must cite Michael Jackson as an example of your personal views.   Ã‚  Ã‚   Writing essays about Michael Jackson and the society should include the reception of society on his music and his rise to stardom with the aid of society. State your opinion on why Jackson’s music was well liked by the public, the sociological relevance of the subjects tackled by his songs, and the impact of the singer’s distinct character on society. Cite examples such as the sociological issues related to Jackson’s songs as well as individuals imitating Jackson’s fashion statements.   Ã‚  Ã‚   Examine the sociological effects of Michael Jackson and his music had imparted on people. Discuss the reasons behind the tremendous effect the singer and his music had on the society. You may also point out your own views on the possible problems or threats posed by this fanaticism of the public on Michael Jackson.   Ã‚  Ã‚   Relatively, provide a section in your essay discussing the positive and negative effects of music icons on the society. Mention the names of some of the biggest music celebrities that had sociological influences around the world. Specify the harmful effects these music legends had conveyed to people and cite particular incidents that would prove this bad influence of some music celebrities. Enumerate the positive ways these celebrities had influenced the public and state examples of these commendable acts. Give your personal analysis if the society tolerates these manipulations done by pop idols and the ways that the society can use this influence in promoting good causes.   Ã‚  Ã‚   Excessive fame and money often causes celebrities to make irresponsible acts. This does not save Michael Jackson; the controversies and issues that hounded the singer’s life definitely had effects on the society. As part of the society, give your opinion on the common perception and reaction of the members of society as well as the sociological consequences of these unacceptable behaviors for both ordinary citizen and celebrity. Sociology essays about Michael Jackson can be completed easily with the help of these suggested contents. A good essay about this topic can be achieved by incorporating some of this important information.

Saturday, November 2, 2019

How to fix financial reporting Essay Example | Topics and Well Written Essays - 2750 words - 1

How to fix financial reporting - Essay Example Subprime mortgage crisis has strengthened the need for the way and manner in which listed companies should reveal their financial datas. Majority of the subprime mortgages was securitised through a new kind of risky financial instrument namely â€Å" Collateralised Debt Obligation â€Å" ( CDOs) and marketed in the global financial market as coupon bearing bonds. Banks and financial institutions all around the world have invested in CDOs which infected badly the networth of these banks and financial institutions. Critics are of the view that the main culprits were the existing accounting standards employed by the companies as they depicted the financial of the company inaccurately. There is a necessity to enhance the financial intelligibility and dissemination so as to boost the confidence of the investors. The main issue is that the majority of the companies failed to offer an accurate and an exhaustive dissemination of their financial worthiness, which is mirrored by incomplete dissemination of liabilities, not reflecting the real value of the assets and aggregate risk on balance sheets of companies around the world. Both the financial regulators and analysts have demanded that there should be an enhanced transparency in the revelation of accounting info by companies. Banks which suffered negative networth due to subprime mortgage crisis have called for fair-value accounting for diminished assets is to be annulled to permit the deteriorated credit markets to resurrect. William Isaac damned the Financial Accounting Standards Board’s regulation demanding that the assets should be measured as per current market value despite the fact there existed no market for such assets. This rule would compel the companies to write off the values of such impaired assets, which would end in a decrease in equity and would hamper the future funding from banks. On September 2008, due to pressure exerted from financial