Discuss Reliability and Validity of Diagnosis - 1012 Words

Discuss reliability and validity of diagnosis A reliable and valid diagnosis is one which is correctly reasoned from a satisfying premise and agreed upon by psychiatrists using the same diagnosis system. However, there are many factors that make the process of determining a diagnosis intricate. For one to obtain a reliable and valid diagnosis, one has to be sure that the classification systems themselves are valid and reliable. Because the concept of abnormality is so complex it is particularly difficult to define and this affects diagnosis. Also, there are a number of cultural and ethical considerations one must consider when making a diagnosis, some of these include culture-bound syndromes, culture blindness and racial/ethnic bias.†¦show more content†¦This makes it incredibly hard to determine whether the differences in diagnostics between different cultures is due to the environment or if there is real differences A third cultural consideration in diagnosis is culture blindness; this is the problem of identifying symptoms of a psychological disorder if they are not in the norm of the clinician’s own culture. There are also ethical considerations when diagnosing mental illness. One of these considerations was mentioned above; it is the idea of being stigmatized for having a mental illness. Many people are afraid that once they are given a diagnosis, society will look down on them as being inferior. Schell (1966) argued that once given a ‘label’ one will begin to act as they think they are supposed to, this is known as the self-fulfilling prophecy. This would lead to an increase of symptoms and hence, may lead to a misguided diagnosis. The concept of confirmation bias will also take issue when diagnosing a patient, the clinician may be lead to believe that because the patient is seeking help, he/she does infact need help In the late 1990’s GlaxoSmithKline claimed that they could cure shyness, in effect, 15% of children were diagnosed of social anxiety disorder. GlaxoSmithKline are now being sued for making this drug named Paxil. 4000 people who treated their kids with this noticed that it didn’t work and that their kids showed withdrawal symptoms. This goes to show that sometimes drugShow MoreRelatedQuestions And Multiple Choice Questions1632 Words   |  7 Pagesexamination only. Therefore, the purpose of this assignment can be divided into three parts. Firstly, the use of long essay format and MCQs in the specific conditions including the benefits and drawbacks of each will be discussed. Secondly, validity and reliability of MCQ exam will be tested. Finally, a case for using the oral examination will be presented in term of how to guarantee that the scoring is reliable. As for the first part, essay questions and MCQs can assess students’ knowledge regardingRead MorePsychopathology Diagnostic Classification Systems ( Dsm ) Or The International Classification Of Diseases ( Icd )1656 Words   |  7 Pagesthis paper will discuss the most important four main points that contribute to the subjective judgement of DSM and the limitations in validity, reliability and utility of DSM: subjectivity of DSM, medicalisation of psychiatric disorders, influence of pharmaceutical industry and cultural bias. A concern of the DSM is that all diagnostic criteria in DSM are based on symptoms that are largely subjective and descriptive as DSM does not provide lists of signs, as criteria for diagnosis (Johnstone, 2008)Read MoreShort Answer Questions on Assessments and Treatments of Mental Disorders1245 Words   |  5 Pagesclassification system such as the DSM-5 is judged by its reliability and validity. Define and discuss both reliability and validity and why they are important criteria for DSM-5. (312) When answering the question we first need to understand what reliability and validity means and why it is important to include them in the criteria to judge DSM-5. Reliability is the consistency of the assessment measurements throughout the test. Whereas validity is when the test actually measures what it is supposeRead MoreHow Personality Testing Is Used On A Daily Basis822 Words   |  4 Pagesassessments as the Thematic Apperception Test, Neuroticism, Extroversion, and Openness inventory and the Psychopathic Personality Inventory are instruments, which assist the psychologist in assessing an individual’s personality. The following paper will discuss each of these tests. Thematic Apperception Test Thematic Apperception Test (TAT) is a personality assessment instrument. Created in 1935 by Henry Murray and Christiana Morgan the purpose of the test is to reveal the participants emotions, drivesRead MoreTest Retest Reliability And Internal Consistency1450 Words   |  6 Pagesassess psychometric properties. A good test should be objective, so independent of the person being tested, reliable and valid as well as generalised and standardised. The author will discuss test-retest reliability, split-half reliability and internal consistency. For validity, content, face and construct validity. Psychometric tests can range from ability, intelligence and personality tests, that can be used in educational, occupational and neuropsychological contexts as discussed later on. Read MoreAnalysis Of Beck Depression Inventory, Second Edition ( Bdi II )1569 Words   |  7 PagesWhat evidence is provided for validity (e.g., how is the information presented, is it sufficient to make a decision whether or not to use, etc.)? When looking at the validity of this test we can see that content validity was developed to assess the depressive symptoms listed at the criteria for depressive disorder in the DSM-IV (Beck, et al., 1996). To test the construct validity there were several types of analysis. Specifically when looking at the convergent validity they found similar scores forRead MoreEssay On Community Based Wellness Program1659 Words   |  7 Pageseffectiveness of such programs with the PD population. Participants for this study were recruited from a Parkinson’s disease support group in the Upper Midwest. Purposive and convenience sampling was utilized, which involves selecting individuals who have a diagnosis of PD living in the community and who are willing to volunteer. Participants all signed informed consent forms prior to the administration of assessments and intervention, and completed a demographics form. Researchers collected data using anecdotalRead MoreEvaluation Of Screening For Bre ast Cancer1371 Words   |  6 PagesGGrones_Module 6_Initial Post 1. Choose one of the screenings listed in the USPSTF Guide to Clinical Preventative Services. Evaluate the screening using the following criteria: reliability, validity, sensitivity, specificity, and cost-benefit ratio. Discuss any ethical issues associated with this screening. In 2002, the U. S. Preventative Services Task Force (USPSTF, 2002, 2014) issued its’ recommendation statement regarding breast cancer screening for the general population. It looked at the efficacyRead MoreImplementing A Wellness Program For Health, Wellness, And Quality Of Life For People With Chronic Conditions Essay1431 Words   |  6 Pagescontrol group and uncontrolled variables, with potentially incorrect statistical analysis. However, as a result of the generally favorable results, Matuska et al. (2003) concludes a wellness program to improve QoL. Rimmer, Chen, Hsieh (2011) discuss the importance of understanding, evaluating, and managing secondary conditions in individuals with disabilities with a conceptual model associated with the International Classification of Functioning, Disability, and Health (ICF) model. Health professionalsRead MoreAnalyzing Sheet And Mark Appropriate1770 Words   |  8 Pagesless than 41, it indicates diagnosis of BN (Garner, 2004). This means that participants whose subscales were in elevated range were considered to be at risk for eating disorders (Garner, 2004). Reliability The authors determined test re-test reliability across two testing occasions with interval ranging from 1 to 7 days (Garner, 2004). The sample consisted of 34 female participants ranged in age from 15 to 55. The correlation coefficients for test re-test reliability were ranging from .93 and .98

The Cask Of Amontillado By Edgar Allan Poe - 1381 Words

Everybody has at one point been insulted, or insulted someone. The reaction to this many times is simply an argument, but it can lead to more serious ramifications. In literature, characters may take serious offense to an insult, and consider it a serious obstacle, vowing to retaliate. In Edgar Allan Poe’s â€Å"The Cask of Amontillado†, Montresor must overcome a hindrance, one that he establishes to be of vital importance. Fortunato, someone of a similar wealthy stature as that of Montresor, acted in a way that could not be tolerated after he insulted Montresor. In reaction to this, Montresor decides to lure Fortunato into his family tomb under the false pretense of Amontillado, a type of wine, chains him to a niche in the deepest recess of the catacombs and buries him while he is still living. Characters in literature overcome obstacles by manipulating their opponents, using logic and by taking advantage of their surroundings. Montresor uses manipulation so that Fortunato can be punished. For example, in the period before Fortunato s murder, Montresor continues to act in a friendly manner in his interactions with Fortunato, smiling â€Å"in his face, and [Fortunato] did not perceive [Montresor s] smile now was at the thought of [Fortunato’s] immolation†(7). To make his plan possible, Montresor has to keep Fortunato oblivious to his scheme, so by acting in a way that seemed normal, he manipulates Fortunato to his benefit. To achieve what he craves, Montresor conducts himself in aShow MoreRelatedThe Cask of Amontillado by Edgar Allan Poe888 Words   |  4 PagesThe Cask of Amontillado by Edgar Allan Poe In ?The Cask of Amontillado?, Edgar Allan Poe takes us on a trip into the mind of a mad man. Poe uses certain elements to convey an emotional impact. He utilizes irony, descriptive detail of setting, and dark character traits to create the search of sinful deceit. Poe also uses first person, where the narrator is the protagonist who is deeply involved. The purpose is to get the reader to no longer be the observer. He wants them to see with MontressorRead MoreThe Cask of Amontillado by Edgar Allan Poe836 Words   |  3 Pagesqualities in the story. In the story many things are used as symbols such as the actual cask of amontillado, the trowel, the jester costume and the setting in which there is two in the story. Another literary technique used significantly in the story is irony. Irony is the expression of ones meaning by using language that normally signifies the opposite. In the short story â€Å"The Cask of Amontillado,† Montresor a very troubled man who plans to seek revenge on another man named FortunatoRead MoreEdgar Allan Poe And The Cask Of Amontillado1384 Words   |  6 PagesWhat makes Edgar Allan Poe work unique? Other than being a strange individual, Poe has become a remarkable literature writer. The Raven, Annabel Lee, and The Cask of Amontillado are just a few of Poe’s work that staples the theme of gothic literature. This essay will allow you to see the gothic elements Edgar Allan Poe uses through his most common poems. Gothic literature has many elements which play into its definition. The actual definition is a style of writing that is characterized by elementsRead MoreThe Cask Of Amontillado By Edgar Allan Poe906 Words   |  4 Pages â€Å"The Cask of Amontillado† â€Å"The Cask of Amontillado† was written in 1846, by Edgar Allan Poe. Born in 1809, Poe never knew any of his parents. At the age of three, his mother died of tuberculosis, and his father deserted the family before he was born. Taking care of him was his foster parents in Richmond, Virginia. They loved Poe, but were not supportive of his decisions and kept Poe poor. Having debt and not being able to provide food and clothes for himself caused Poe to quit school. Later, heRead MoreThe Cask Of Amontillado By Edgar Allan Poe920 Words   |  4 Pageswhen that trust no longer exists? In â€Å"The Cask of Amontillado† written by Edgar Allan Poe, Fortunato is about to find the answer to this question. On the surface, Montresor seems friendly with Fortunato, but deep down he feels nothing but hate for him. Could this hatred have an irrationality that only Montresor understands? In different ways, both of these men are proud and affluent, yet both have downfalls that will l ead to a tragic ending. Edgar Allan Poe’s use of language contributes to the understandingRead MoreThe Cask Of Amontillado By Edgar Allan Poe1555 Words   |  7 PagesIn his writing, Edgar Allan Poe has multiple uses of direct and indirect characterization. In The Cask of Amontillado, Montresor had rules such as â€Å"I must not only punish but punish with impunity. A wrong is unredressed when retribution overtakes its redresser. It is equally unredressed when the avenger fails to make himself felt as such to him who has done the wrong† (Poe, 2). Poe used indirect characterization to show the reader that Montresor is an unreliable narrator because he justified hisRead MoreThe Cask Of Amontillado By Edgar Allan Poe1303 Words   |  6 PagesIn Edgar Allan Poe’s â€Å"The Cask of Amontillado,† the narrator recalls an extremely significant time in his life, and takes the reader along with him. Throughout the story, one experiences a perfectly planned murder which took place over fifty years ago, and still no one has discovered what truly happened to poor Fortunato as he was chained to a wall in a room that was then closed off, and torched to death due to all the nitre in the walls. As the story goes on, the reader can see some of Poe’s unfortunateRead MoreThe Cask Of Amontillado By Edgar Allan Poe1076 Words   |  5 PagesThe short story, The Cask of Amontillado, written by Edgar Allan Poe is a story of terror and betrayal. Like many of Poe’s literary works, the story has a dark undertone with a theme of terror and depression. More than half a century ago, Marshall McLuhan argued that though Poe was fascinated by evil, the evil that he had in mind was not that of Calvinism, but that of the split man and the split civilization. In general, McLuhan was right, but in this instance Calvinism, and its God, provided a darkRead MoreThe Cask Of Amontillado By Edgar Allan Poe707 Words   |  3 PagesIn the short story of The Ca sk of Amontillado, Edgar Allan Poe writes in first person point of view from the perspective of Montresor who seeks revenge against Fortunato. Montresor began to develop the perfect plan for revenge. During the carnival season, Montresor meets with Fortunato and decides to implement his plan carefully through irony. Poe s story describes the murderer s mind which has lived as a memory of Fortunato s death for fifty years. Poe uses different types of irony and symbolismRead MoreThe Cask Of Amontillado By Edgar Allan Poe985 Words   |  4 PagesEdgar Allen Poe is a well known author of short stories and poetry from the 19th century. He is known especially for his stories of horror and suspense. The Cask of Amontillado is one of his more famous pieces. The story follows the narrator, Montresor, as he exacts revenge on Fortunato. Montressor draws Fortunato into the wine cellar where eventually he chains Fortunato to the wall and encloses him inside it. Throughout the story the narrator continually proves that he is not the most reliable source

The Vampire Diaries The Fury Chapter Five Free Essays

string(59) " sense from those dogs down there\?† Damon murmured\." Dr. Feinberg, Elena thought wildly, trying to twist around to look and simultaneously press herself into the shadows. But it wasn’t the small, hawk-nosed visage of the doctor that met her eyes. We will write a custom essay sample on The Vampire Diaries: The Fury Chapter Five or any similar topic only for you Order Now It was a face with features as fine as those on a Roman coin or medallion, and haunted green eyes. Time caught for a moment, and then Elena was in his arms. â€Å"Oh, Stefan. Stefan†¦Ã¢â‚¬  She felt his body go still with shock. He was holding her mechanically, lightly, as if she were a stranger who’d mistaken him for someone else. â€Å"Stefan,† she said desperately, burrowing her face into his shoulder, trying to get some response. She couldn’t bear it if he rejected her; if he hated her now she would die†¦ With a moan, she tried to get even closer to him, wanting to merge with him completely, to disappear inside him. Oh, please, she thought, oh, please, oh, please †¦ â€Å"Elena. Elena, it’s all right; I’ve got you.† He went on talking to her, repeating silly nonsense meant to soothe, stroking her hair. And she could feel the change as his arms tightened around her. He knew who he was holding now. For the first time since she’d awakened that day, she felt safe. Still, it was a long while before she could relax her grip on him even slightly. She wasn’t crying; she was gasping in panic. At last she felt the world start to settle into place around her. She didn’t let go, though, not yet. She simply stood for endless minutes with her head on his shoulder, drinking in the comfort and security of his nearness. Then she raised her head to look into his eyes. When she’d thought of Stefan earlier that day, she’d thought of how he might help her. She’d meant to ask him, to beg him, to save her from this nightmare, to make her the way she had been before. But now, as she looked at him, she felt a strange despairing resignation flow through her. â€Å"There’s nothing to be done about it, is there?† she said very softly. He didn’t pretend to misunderstand. â€Å"No,† he said, equally soft. Elena felt as if she had taken some final step over an invisible line and that there was no returning. When she could speak again, she said, â€Å"I’m sorry for the way I acted toward you in the woods. I don’t know why I did those things. I remember doing them, but I can’t remember why.† â€Å"You’re sorry?† His voice shook. â€Å"Elena, after all I’ve done to you, all that’s happened to you because of me†¦Ã¢â‚¬  He couldn’t finish, and they clung to each other. â€Å"Very touching,† said a voice from the stairway. â€Å"Do you want me to imitate a violin?† â€Å"How did you get here?† said Stefan. â€Å"The same way you did, I presume. Attracted by the blazing beacon of the fair Elena’s distress.† Damon was really angry; Elena could tell. Not just annoyed or discommoded but in a white heat of rage and hostility. But he’d been decent to her when she’d been confused and irrational. He’d taken her to shelter; he’d kept her safe. And he hadn’t kissed her while she’d been in that horrifyingly vulnerable state. He’d been†¦ kind to her. â€Å"Incidentally, there’s something going on down there,† Damon said. â€Å"I know; it’s Bonnie again,† said Elena, releasing Stefan and moving back. â€Å"That’s not what I meant. This is outside.† Startled, Elena followed him down to the first bend in the stairs, where there was a window overlooking the parking lot. She felt Stefan behind her as she looked down at the scene below. A crowd of people had come out of the church, but they were standing in a solid phalanx at the edge of the lot, not going any farther. Opposite them, in the parking lot itself, was an equally large assembly of dogs. It looked like two armies facing each other. What was eerie, though, was that both groups were absolutely motionless. The people seemed to be paralyzed by uneasiness, and the dogs seemed to be waiting for something. Elena saw the dogs first as different breeds. There were small dogs like sharp-faced corgis and brown-and-black silky terriers and a Lhasa apso with long golden hair. There were medium-sized dogs like springer spaniels and Airedales and one beautiful snow white Samoyed. And there were the big dogs: a barrel-chested rottweiler with a cropped tail, a panting gray wolfhound, and a giant schnauzer, pure black. Then Elena began to recognize individuals. â€Å"That’s Mr. Grunbaum’s boxer and the Sullivans’ German shepherd. But what’s going on with them?† The people, originally uneasy, now looked frightened. They stood shoulder to shoulder, no one wanting to break out of the front line and move any closer to the animals. And yet the dogs weren’t doing anything, just sitting or standing, some with their tongues lolling gently out. Strange, though, how still they were, Elena thought. Every tiny motion, such as the slightest twitch of tail or ears, seemed vastly exaggerated. And there were no wagging tails, no signs of friendliness. Just†¦ waiting. Robert was toward the back of the crowd. Elena was surprised at seeing him, but for a moment she couldn’t think of why. Then she realized it was because he hadn’t been in the church. As she watched, he drew farther apart from the group, disappearing under the overhang below Elena. Someone had moved out of the front line at last. It was Douglas Carson, Elena realized, Sue Carson’s married older brother. He’d stepped into the no-man’s-land between the dogs and the people, one hand slightly extended. A springer spaniel with long ears like brown satin turned her head. Her white stump of a tail quivered slightly, questioningly, and her brown-and-white muzzle lifted. But she didn’t come to the young man. Doug Carson took another step. â€Å"Chelsea†¦ good girl. Come here, Chelsea. Come!† He snapped his fingers. â€Å"What do you sense from those dogs down there?† Damon murmured. You read "The Vampire Diaries: The Fury Chapter Five" in category "Essay examples" Stefan shook his head without looking away from the window. â€Å"Nothing,† he said shortly. â€Å"Neither do I.† Damon’s eyes were narrowed, his head tilted back appraisingly, but his slightly bared teeth reminded Elena of the wolfhound. â€Å"But we should be able to, you know. They ought to have some emotions we can pick up on. Instead, every time I try to probe them it’s like running into a blank white wall.† Elena wished she knew what they were talking about. â€Å"What do you mean ‘probe them’?† she said. â€Å"They’re animals.† â€Å"Appearances can be deceiving,† Damon said ironically, and Elena thought about the rainbow lights in the feathers of the crow that had followed her since the first day of school. If she looked closely, she could see those same rainbow lights in Damon’s silky hair. â€Å"But animals have emotions, in any case. If your Powers are strong enough, you can examine their minds.† And my Powers aren’t, thought Elena. She was startled by the twinge of envy that went through her. Just a few minutes ago she’d been clinging to Stefan, frantic to get rid of any Powers she had, to change herself back. And now, she wished she were stronger. Damon always had an odd effect on her. â€Å"I may not be able to probe Chelsea, but I don’t think Doug should go any closer,† she said aloud. Stefan had been staring fixedly out the window, his eyebrows drawn together. Now he nodded fractionally, but with a sudden sense of urgency. â€Å"I don’t either,† he said. â€Å"C’mon, Chelsea, be a good girl. Come here.† Doug Carson had almost reached the first row of dogs. All eyes, human and canine, were fixed on him, and even such tiny movements as twitches had stopped. If Elena hadn’t seen the sides of one or two dogs hollow and fill with their breathing, she might have thought the whole group was some giant museum display. Doug had come to a halt. Chelsea was watching him from behind the corgi and the Samoyed. Doug clucked his tongue. He stretched out his hand, hesitated, and then stretched it out farther. â€Å"Yes.† She could see his gaze unfocus with concentration; then, he shook his head, exhaling like a person who’s tried to lift some-thing too heavy. â€Å"It’s no good; I’m burnt out. I can’t do it from here.† Below, Chelsea’s lips skinned back from her teeth. The red-gold Airedale rose to her feet in one beautifully smooth movement, as if pulled by strings. The hindquarters of the rottweiler bunched. And then they sprang. Elena couldn’t see which of the dogs was the first; they seemed to move together like a great wave. Half a dozen hit Doug Carson with enough force to knock him backward, and he disappeared under their massed bodies. The air was full of hellish noise, from a metallic baying that set the church rafters ringing and gave Elena an instant headache, to a deep-throated continuous growl that she felt rather than heard. Dogs were tearing at clothing, snarling, lunging, while the crowd scattered and screamed. Elena caught sight of Alaric Saltzman at the edge of the parking lot, the only one who wasn’t running. He was standing stiffly, and she thought she could see his lips moving, and his hands. Everywhere else was pandemonium. Someone had gotten a hose and was turning it into the thick of the pack, but it was having no effect. The dogs seemed to have gone mad. When Chelsea raised her brown-and-white muzzle from her master’s body, it was tinged with red. Elena’s heart was pounding so that she could barely breathe. â€Å"They need help!† she said, just as Stefan broke away from the window and went down the stairs, taking them two and three at a time. Elena was halfway down the stairs herself when she realized two things: Damon wasn’t following her, and she couldn’t let herself be seen. She couldn’t. The hysteria it would cause, the questions, the fear and hatred once the questions were answered. Something that ran deeper than compassion or sympathy or the need to help wrenched her back, flattening her against the wall. In the dim, cool interior of the church, she glimpsed a boiling pocket of activity. People were dashing back and forth, shouting. Dr. Feinberg, Mr. McCullough, Reverend Bethea. The still point of the circle was Bonnie lying on a pew with Meredith and Aunt Judith and Mrs. McCullough bent over her. â€Å"Something evil,† she was moaning, and then Aunt Judith’s head came up, turning in Elena’s direction. Elena scuttled up the stairs as quickly as she could, praying Aunt Judith hadn’t seen her. Damon was at the window. â€Å"I can’t go down there. They think I’m dead!† â€Å"Oh, you’ve remembered that. Good for you.† â€Å"He’ll think you’re an interesting specimen, all right.† â€Å"Then I can’t go. But you can. Why don’t you do something?† Damon continued to look out the window, eyebrows hiking up. â€Å"Why?† â€Å"Why?† Elena’s alarm and overexcitement reached flash point and she almost slapped him. â€Å"Because they need help! Because you can help. Don’t you care about anything besides yourself?† Damon was wearing his most impenetrable mask, the expression of polite inquiry he’d worn when he invited himself to her house for dinner. But she knew that beneath it he was angry, angry at finding her and Stefan together. He was baiting her on purpose and with savage enjoyment. And she couldn’t help her reaction, her frustrated, impotent rage. She started for him, and he caught her wrists and held her off, his eyes boring into hers. She was startled to hear the sound that came from her lips then; it was a hiss that sounded more feline than human. She realized her fingers were hooked into claws. What am I doing? Attacking him because he won’t defend people against the dogs that are attacking them? What kind of sense does that make? Breathing hard, she relaxed her hands and wet her lips. She stepped back and he let her. There was a long moment while they stared at each other. â€Å"I’m going down,† Elena said quietly and turned. â€Å"No.† â€Å"They need help.† â€Å"All right, then, damn you.† She’d never heard Damon’s voice so low, or so furious. â€Å"I’ll-† he broke off and Elena, turning back quickly, saw him slam a fist into the window-sill, rattling the glass. But his attention was outside and his voice perfectly composed again when he said dryly, â€Å"Help has arrived.† It was the fire department. Their hoses were much more powerful than the garden hose, and the jet streams of water drove the lunging dogs off with sheer force. Elena saw a sheriff with a gun and bit the inside of her cheek as he aimed and sighted. There was a crack, and the giant schnauzer went down. The sheriff aimed again. It ended quickly after that. Several dogs were already running from the barrage of water, and with the second crack of the pistol more broke from the pack and headed for the edges of the parking lot. It was as if the purpose that had driven them had released them all at once. Elena felt a rush of relief as she saw Stefan standing unharmed in the middle of the rout, shoving a dazed-looking golden retriever away from Doug Carson’s form. Chelsea took a skulking step toward her master and looked into his face, head and tail drooping. â€Å"It’s all over,† Damon said. He sounded only mildly interested, but Elena glanced at him sharply. All right then, damn you, I’ll what? she thought. What had he been about to say? He wasn’t in any mood to tell her, but she was in a mood to push. â€Å"It’s all over,† Damon said. He sounded only mildly interested, but Elena glanced at him sharply. All right then, damn you, I’ll what? she thought. What had he been about to say? He wasn’t in any mood to tell her, but she was in a mood to push. He stiffened, then turned. â€Å"Well?† For a second they stood looking at each other, and then there was a step on the stair. Stefan had returned. â€Å"Stefan†¦ you’re hurt,† she said, blinking, suddenly disoriented. â€Å"I’m all right.† He wiped blood off his cheek with a tattered sleeve. â€Å"What about Doug?† Elena asked, swallowing. â€Å"I don’t know. He is hurt. A lot of people are. That was the strangest thing I’ve ever seen.† Elena moved away from Damon, up the stairs into the choir loft. She felt that she had to think, but her head was pounding. The strangest thing Stefan had ever seen†¦ that was saying a lot. Something strange in Fell’s Church. She reached the wall behind the last row of seats and put a hand against it, sliding down to sit on the floor. Things seemed at once confused and frighteningly clear. Something strange in Fell’s Church. The day of the founders’ celebration she would have sworn she didn’t care anything about Fell’s Church or the people in it. But now she knew differently. Looking down on the memorial service, she had begun to think perhaps she did care. And then, when the dogs had attacked outside, she’d known it. She felt somehow responsible for the town, in a way she had never felt before. Her earlier sense of desolation and loneliness had been pushed aside for the moment. There was something more important than her own problems now. And she clung to that something, because the truth was that she really couldn’t deal with her own situation, no, she really, really couldn’t†¦ She heard the gasping half sob she gave then and looked up to see both Stefan and Damon in the choir loft, looking at her. She shook her head slightly, putting a hand to it, feeling as if she were coming out of a dream. â€Å"Elena†¦ ?† It was Stefan who spoke, but Elena addressed herself to the other one. â€Å"Damon,† she said shakily, â€Å"if I ask you something, will you tell me the truth? I know you didn’t chase me off Wickery Bridge. I could feel whatever it was, and it was different. But I want to ask you this: was it you who dumped Stefan in the old Francher well a month ago?† â€Å"In a well?† Damon leaned back against the opposite wall, arms crossed over his chest. He looked politely incredulous. â€Å"On Halloween night, the night Mr. Tanner was killed. After you showed yourself for the first time to Stefan in the woods. He told me he left you in the clearing and started to walk to his car but that someone attacked him before he reached it. When he woke up, he was trapped in the well, and he would have died there if Bonnie hadn’t led us to him. I always assumed you were the one who attacked him. He always assumed you were the one. But were you?† â€Å"As a matter of fact, no,† he said. Elena let out her breath. â€Å"You can’t believe that!† Stefan exploded. â€Å"You can’t believe anything he says.† â€Å"Why should I lie?† Damon returned, clearly enjoying Stefan’s loss of control. â€Å"I admit freely to killing Tanner. I drank his blood until he shriveled like a prune. And I wouldn’t mind doing the same thing to you, brother. But a well? It’s hardly my style.† â€Å"I believe you,† Elena said. Her mind was rushing ahead. She turned to Stefan. â€Å"Don’t you feel it? There’s something else here in Fell’s Church, something that may not even be human-may never have been human, I mean. Something that chased me, forced my car off the bridge. Something that made those dogs attack people. Some terrible force that’s here, something evil†¦Ã¢â‚¬  Her voice trailed off, and she looked over toward the interior of the church where she had seen Bonnie lying. â€Å"Something evil†¦Ã¢â‚¬  she repeated softly. A cold wind seemed to blow inside her, and she huddled into herself, feeling vulnerable and alone. â€Å"If you’re looking for evil,† Stefan said harshly, â€Å"you don’t have to look far.† â€Å"Don’t be any more stupid than you can help,† said Damon. â€Å"I told you four days ago that someone else had killed Elena. And I said that I was going to find that someone and deal with him. And I am.† He uncrossed his arms and straightened up. â€Å"You two can continue that private conversation you were having when I interrupted.† â€Å"Damon, wait.† Elena hadn’t been able to help the shudder that tore through her when he said killed. I can’t have been killed; I’m still here, she thought wildly, feeling panic swell up in her again. But now she pushed the panic aside to speak to Damon. â€Å"Whatever this thing is, it’s strong,† she said. â€Å"I felt it when it was after me, and it seemed to fill the whole sky. I don’t think any of us would stand a chance against it alone.† â€Å"So?† â€Å"So†¦Ã¢â‚¬  Elena hadn’t had time to gather her thoughts this far. She was running purely on instinct, on intuition. And intuition told her not to let Damon go. â€Å"So†¦ I think we three ought to stick together. I think we have a much better chance of finding it and dealing with it together than separately. And maybe we can stop it before it hurts or-or kills-anyone else.† Elena stared at him. Of course it wasn’t her choice, if he meant romantically. She was wearing the ring Stefan had given her; she and Stefan belonged together. But then she remembered something else, just a flash: looking up at Damon’s face in the woods and feeling such-such excitement, such affinity with him. As if he understood the flame that burned inside her as nobody else ever could. As if together they could do anything they liked, conquer the world or destroy it; as if they were better than anyone else who had ever lived. I was out of my mind, irrational, she told herself, but that little flash of memory wouldn’t go away. And then she remembered something else: how Damon had acted later that night, how he’d kept her safe, even been gentle with her. Stefan was looking at her, and his expression had changed from belligerence to bitter anger and fear. Part of her wanted to reassure him completely, to throw her arms around him and tell him that she was his and always would be and that nothing else mattered. Not the town, not Damon, not anything. But she wasn’t doing it. Because another part of her was saying that the town did matter. And because still another part was just terribly, terribly confused. So confused†¦ She felt a trembling begin deep inside her, and then she found she couldn’t make it stop. Emotional overload, she thought, and put her head in her hands. How to cite The Vampire Diaries: The Fury Chapter Five, Essay examples

Concept of Market Value Assets

Question: Discuss about the Concept of Market Value Assets. Answer: Introduction Impairment happens when fixed assets depreciate in the concept of market value which is to be considered as fair.. It occurs when the value booked in accounts of goodwill or assets exceeds the recoverable amount. Impairment mostly calculated on long lived fixed assets like land, building, machinery, equipment etc. the impairment losses must be reported in profit and loss account. When company sold or abandoned the long term fixed assets because the company does not have any expectation that those assets will bring profits or value in long run operations of the company. Technically we can derive the impairment loss by deducting the depreciation from acquisition cost, or by subtracting the fair value of asset as per market (FMV stands for monetary value of the asset subject to its selling in the market) from carrying value, it is the decrease of the net carrying value. The shareholders of the public ltd company may lose their equity depending upon the type of asset being impaired. If the impairment happens the company must show the company has to decrease its value in balance sheet and indicate a loss in the income statement(Accountingtools, 2016). Discussion The impairment loss can be described as the amount by which carrying value of a long lived asset or the revenue generating asset crosses its recoverable amount. Every asset should be tested, if there is any indication of impairment. Every year the business has to identify the asset to be impaired and those assets must be reported to the statement. First step is to identifying what are the factors are responsible for impairment of the fixed asset, the factors may be the change in government policy, change in companys own policy, changes in the market or trends, new regulations, turnover or decrement of asset effectiveness so far functioning for long period. Considering a few cases may be health of the assets are fine, working smoothly but due to change in consumer behaviour or changes in technology or changes in techniques the fair market value goes down significantly. We can check this in our daily life also, many of us having cassette player in our home but when CD player comes it changes in technology and the cassette player losses the importance. So we call this this is carrying impairment loss. The concept of Fair market value is considered as the monetary value of the respective asset, if the same is being sold to the intended market. Sometimes this concept is being explained as intending cash flow of future because the a sset is expected yielding the business or revenue continuously. Also, it is termed or described as recoverable amount, it is the amount which can be produced from the fixed assets by selling or by using them. Comparison with the Carrying value comes in the indent of FMV is assigned. Asset is considered as impaired in case the determined cost of retention of the asset exceeding the calculated FMV. Impairment losses are determined either through the model of revaluation or through the model of cost It does also incur some tax relief for the identity, the realization of impairment is not an healthy sign for the entity with overall aspect, it also directs to further reinvestment(Wikihow, 2015). There are two methods are followed to calculate the impairment losses. The incurred loss model Expected loss model Incurred loss method (ILM) is the process of evaluating the credit loss. The incurred loss model simply describe the investments are already impaired as there is no longer any hope to generate cash or revenue or cash flow from the assets impaired. The company indicate impairment when triggering events happens with the assets(Iasplus, 2014). Financial difficulties is experienced Defaulted Bankruptcy or going through any major financial reorganization Major negative economic change The advantages of this method are the impairment can be recognized by an incident which brings a loss of the value of the credit. In such cases the impairment can be calculated be the simple formula Impairment cost = recoverable amount carrying value Derivation of Carrying value comes from the figures of balance sheet. The expected loss model As the name suggests expected loss that means the future cash flow. There are three stages for expected credit loss model . When any financial instrument is procured a credit loss of 12 month is estimated to be done and recognized by the Profit and Loss a/c and loss allowance is made. Without adjustment calculation of interest revenue is on the gross carrying amount. In case of arising of credit risk with the effect of worsening the resulting credit quality , full credit loss has to be recognized. The revenue calculation is same. If financial asset risk rises when assessing the financial asset individually, the interest rate will be calculate based on the amortised cost(Pwc, 2014). Conclusion The impairment loss is the depreciation or loss of the valuation of fixed assets so far fair market value is concerned which is proved to in excess of the book value of the asset as per the financial statement of the organization. Practice of impairment loss evaluation is necessary for every company not only that the impairment loss should be identified by the accounts statement of the organization. Every asset should be tested, if there is any indication of impairment. Every year the business has to identify the asset to be impaired and those assets must be reported to the statement. It is simple depreciation value of the fixed assets which includes the land, building, machinery equipment etc. there are certain methods of evaluating the loss of the assets which we have discussed one is incurred loss model and another is expected loss model. There are certain factors which can be responsible for this depreciation like change of regulations and legislations, change in technology, change in techniques or may happen due to change in consumer behaviour. Technically we can derive the impairment loss by deducting the depreciation from acquisition cost, or by subtracting the asset fair market value. The calculation of impairment loss is impairment cost= recoverable amount carrying value. The impairment loss may lead to the few tax relaxation allowed to the organization. The amount realised in the process is not good for the organization in overall aspect.. The effect of impairment loss indicates the need for reinvestment or increase of investment. Impairment loss journal entry: Journal Entry- CrossBow Ltd- impairment loss as on 30.06.2015 Date Particulars amount amount 30.06.2015 Impairment Losses A/c debit $29,000.00 Land A/c Credit $29,000.00 Being the impairment loss on land booked References: Accountingtools, 2016. Fixed Asset Impairment Accounting | Impairment Loss Accounting. [Online] Available at: https://www.accountingtools.com/impairment-loss-accounting [Accessed 21 September 2016]. Iasplus, 2014. Financial instruments Impairment. [Online] Available at: https://www.iasplus.com/en/projects/completed/fi/fi-impairment [Accessed 21 September 2016]. Pwc, 2014. IFRS 9 Expected credit losses. [Online] Available at: https://www.pwc.com/us/en/cfodirect/assets/pdf/in-depth/us2014-06-ifrs-9-expected-credit-losses.pdf [Accessed 21 September 2016]. Wikihow, 2015. How to Calculate Asset Impairments. [Online] Available at: https://www.wikihow.com/Calculate-Asset-Impairments [Accessed 21 September 2016].