Importance of Construction Planning

Importance of Construction Planning Construction planning and preparation play a very important role in todays construction. The effectiveness of the planning and preparation lead to the success of a project including the quality and time consumed in completing the project. A good and properly planned construction site can improve the efficiency and even the safety of the construction operation. Therefore, to construct a good building, the step of planning cannot be eliminated or skipped in order to save the construction time and money. A 20 storeys of high-rise building is to be built on the proposed site at Jalan Universiti Utama. It is planned to be used as the highest building of condominium. Before the construction is started, a several stages of preparation have been conducted in order to have the most efficient construction operation. PREPARATION STAGES 1. SITE INVESTIGATION First and foremost, a site investigation on the proposed site is conducted. Desktop study is conducted where the initial study is done using the available data and information given by JKR. Time and money can be saved due to desktop study on the proposed site. Based on the historical data, no extreme weather is expected. Then, the site investigation is conducted to decide whether the site is generally suitable to build the 20 storeys building as different location has different types of geology and geography. Previous data may not be accurate as the properties of soil keep changing due to the environment. Boring method has been done to identify the soil profile. The condition and contents of proposed site soil can be identified. Laboratory tests are conducted to determine the soil bearing strength. Based on the results, soil on the proposed site is strong enough to support the 20 storeys building. However, special dewatering equipment and blasting are required for the preparation of site. Analysis of site data is as below: Site is in urban area = no transport and labor problems Subsoil = firm sandy clay; dewatering and sheeting are needed as the water table is high Based on historical data, no extreme weather expected Amount of earthwork needed = normal 3 resident clerk of works; 15 workers normal; 75 workers maximum (estimated) 1 site office; 1 store; 2 toilets; 1 canteen; 1 car park Fencing Guard house Water, electricity, telephone Warning and sign boards 2. SITE PREPARATION Firstly, site clearing and demolition activities are conducted where tree, stump and all vegetation are removed and exist buildings are demolished. This is followed by earthworks activity, where a massive quantities of soil need to be moved. Volumes of cuts and fills are calculated properly in order to minimize the movement distance besides determine the mass haul cost and distance. Time and money can be saved. Bulldozer and backhoe are used during the earthworks. After all the earthworks activity have been done, fences are built around the proposed site perimeter. Perimeter fencing is important to ensure that the construction can be operated safely. Dewatering is then conducted in order to drain the ground water due to the high location of water table. Next, temporary buildings included site office, canteen, guard house, store, toilets and car park are built to improve the efficiency of construction operation. Temporary access road, water, electricity, phone and air conditioning are ensured available to optimize the efficiency of construction works. Finally, sign boards and warning boards are placed at the certain places to make sure that no intruder breaks into the construction site besides to ensure the safety during the construction operation. BY-LAW Periodic inspection will be carried out by the Authority during further construction. A report of each inspection shall be prepared in duplicate and a copy of the same report signed by the Authority shall be given to the owner or to his Architect/Engineer/Supervisor. Besides, owner shall submit a notice of completion of the building to the Authority. It may also submitted by the owner through his Architect/Engineer/Supervisor, accompanied by three copies of completion plan and the required documents. CONCLUSION In a conclusion, a construction stages are included site preparations, construct of sub-structures, construct of super-structures and external works. All these stages are equally important in order to optimize the efficiency of a construction operation in any industries area. SITE LAY-OUT One of the purposes of a site lay-out is to control and to increase the site efficiency. Time wastage need to be avoided by minimizing the walking distance within facilities and buildings. On the other hand, strategic material storage and usage are needed to minimize rehandling cost, breakage and wastage. Site lay-out is also needed in order to maximize the site and space utilization. Other than that, appropriate material monitoring and security can improve the efficiency of construction operation. Last but not least, the purpose of the site lay-out is to ensure the safety of workers and visitors.   Based on the above lay-out, there are several weaknesses of the site lay-out need to be improved. Firstly, there is only one entrance/exit in this site, which can cause negative effects to the construction operation. Construction operation may be delayed due to the traffic congestion at the entrance/exit. Two gates should be constructed where one is for entrance while the other is for exit. Secondly, store in the above site lay-out is located near the entrance. This may also cause traffic congestion when loading/unloading of building materials is operated. Besides, toilets that located beside the store may lead to pollution to the material if there is water leaking or overflowing in the toilet. Thirdly, the project signboard should be located near the entrance instead of inside the site. This is to ensure that visitors can find the place and get to know the information of the proposed building easily. Furthermore, the guard house should situate near the entrance and exit in order to manage the safety of the site. No intruder should break into the site for the safety of visitors and also workers. Lastly, car park is located too far away from the entrance where visitors need to pass by the construction building in order to park their vehicles. Their lives may be threatened as accidents rate in construction site is extremely high. Safety first! This site is operated by Academic Computing, Centre for Information Communication Technology, Universiti Teknologi Malaysia Todays Hits : 44,517 Total Hits : 1,060,524

Brief History Of Databases :: essays research papers

Brief History Of Databases   Ã‚  Ã‚  Ã‚  Ã‚  In the 1960's, the use of main frame computers became widespread in many companies. To access vast amounts of stored information, these companies started to use computer programs like COBOL and FORTRAN. Data accessibility and data sharing soon became an important feature because of the large amount of information recquired by different departments within certain companies. With this system, each application owns its own data files. The problems thus associated with this type of file processing was uncontrolled redundancy, inconsistent data, inflexibility, poor enforcement of standards, and low programmer maintenance.   Ã‚  Ã‚  Ã‚  Ã‚  In 1964, MIS (Management Information Systems) was introduced. This would prove to be very influential towards future designs of computer systems and the methods they will use in manipulating data.   Ã‚  Ã‚  Ã‚  Ã‚  In 1966, Philip Kotler had the first description of how managers could benefit from the powerful capabilities of the electronic computer as a management tool.   Ã‚  Ã‚  Ã‚  Ã‚  In 1969, Berson developed a marketing information system for marketing research. In 1970, the Montgomery urban model was developed stressing the quantitative aspect of management by highlighting a data bank, a model bank, and a measurement statistics bank. All of these factors will be influential on future models of storing data in a pool. According to Martine, in 1981, a database is a shared collection of interrelated data designed to meet the needs of multiple types of end users. The data is stored in one location so that they are independent of the programs that use them, keeping in mind data integrity with respect to the approaches to adding new data, modifying data, and retrieving existing data. A database is shared and perceived differently by multiple users. This leads to the arrival of Database Management Systems.   Ã‚  Ã‚  Ã‚  Ã‚  These systems first appeared around the 1970=s as solutions to problems associated with mainframe computers. Originally, pre-database programs accessed their own data files. Consequently, similar data had to be stored in other areas where that certain piece of information was relevant. Simple things like addresses were stored in customer information files, accounts receivable records, and so on. This created redundancy and inefficiency. Updating files, like storing files, was also a problem. When a customer=s address changed, all the fields where that customer=s address was stored had to be changed. If a field happened to be missed, then an inconsistency was created. When requests to develop new ways to manipulate and summarize data arose, it only added to the problem of having files attached to specific applications. New system design had to be done, including new programs and new data file storage methods. The close connection between data files and programs sent the costs for storage and

Digital Art

Digital art is a general term for a range of artistic works and practices that use digital technology as an essential part of the creative and/or presentation process. Since the 1970s, various names have been used to describe the process including computer art and multimedia art, and digital art is itself placed under the larger umbrella term new media art. The impact of digital technology has transformed activities such as painting, drawing and sculpture, while new forms, such as net art, digital installation art, and virtual reality, have become recognized artistic practices. More generally the term digital artist is used to describe an artist who makes use of digital technologies in the production of art. In an expanded sense, â€Å"digital art† is a term applied to contemporary art that uses the methods of mass production or digital media There are two main paradigms in computer generated imagery. The simplest is 2D computer graphics which reflect how you might draw using a pencil and a piece of paper. In this case, however, the image is on the computer screen and the instrument you draw with might be a tablet stylus or a mouse. What is generated on your screen might appear to be drawn with a pencil, pen or paintbrush. The second kind is 3D computer graphics, where the screen becomes a window into a virtual environment, where you arrange objects to be â€Å"photographed† by the computer. Typically a 2D computer graphics use raster graphics as their primary means of source data representations, whereas 3D computer graphics use vector graphics in the creation of immersive virtual reality installations. A possible third paradigm is to generate art in 2D or 3D entirely through the execution of algorithms coded into computer programs and could be considered the native art form of the computer. That is, it cannot be produced without the computer. Fractal art, Data moshing, algorithmic art and Dynamic Painting are examples.

Violent Video Games Do Not Cause Violence Essay - 3060 Words

Do violent video games increase aggression in the people who play them? If so then video games could be responsible for much of the bad news we hear on television. Are video games responsible for school shootings? Do producers of video games need to tone down the violence? What will happen if video games become more and more violent and realistic? On the other hand, are video games to blame at all for the increase of violence in kids? When violence in video games started to increase, people started noticing an increase in the aggression of their children as well. This brought about the assumption that the violence in video games has a large impact on the way children behave. There is no correlation between violence in†¦show more content†¦Though it can completely absorb the player, ‘ordinary life’ can re-assert itself at any time† (3-4). Huizinga’s first three theories are used to define video games. Standing alone, they offer no evidence contrary to or in compliance with the theory that violence in video games increase aggression. However, with the fourth theory, which I call the â€Å"Play is labile† theory, all of these theories demonstrate that there is no correlation between violence in video games and aggression in people who play them. The â€Å"Play is labile† theory, in terms that are more basic, describes the process by which a child resumes real life after a game is finished. When a child plays video games, the game can totally immerse them to the point where the game is real to them. Even if a video game becomes reality to a child while playing, when the game is over actual reality replaces this newly found simulated reality, and everything is back to normal again. To illustrate this point, let us compare a child playing a video game to a team playing a competitive sport. During the game, lots of aggression is used and often necessary to win. After the game, the players’ aggression dissipates and they shake hands and tell each other, â€Å"Good game.† If the child’s aggression is increased by the violence in these games, then his or her aggression will then be brought back down to normal levels after the video game is over. This theory is only one ofShow MoreRelatedViolent Video Games Do Not Cause Violence And Aggression1527 Words   |  7 PagesViolent Video Games Over the past few years, the United States has seen violence that has come from the inside of the country. Various high schools, have had shootings inside of them from some of the high school students that go to that specific school. Some experts blame the shootings by categorizing the students as someone who has been tormented and bullied basically most of life, while other experts believe the shootings were caused by the violence in video games. There has been a lot of nation-wideRead MoreViolent Video Games Do NOT Cause Violence Essay1827 Words   |  8 Pagesblame video games as the target and cause of many shootings that have occurred, ever since Columbine and Quake. People have been blaming video games for violence for years now, ever since violent video games have been made. News reports blame video games more and more for each shooting, telling the public how this person played video games for x amount of hours a day, and that video games caused him or her to shoot people, a nd how video games encourage and reward violence. Anti-video game lobbyistsRead MoreDo Violent Video Games Cause Violence in Childen1049 Words   |  5 PagesDo Violent Video Games Influence Youth Violence Noel Averruz EN1420 ITT-Technical Institute Ever Since Violent Video Games were invented People have been trying to prove that they influence Violence in Juveniles. Although many prospective studies have been done on video game violence and the affect they have on the youth, none have been able to completely validate the claim that violent video games do influence the youth to become violent in their everyday lives. Out of the many studies thatRead MoreNegative Effects Of Violent Video Games712 Words   |  3 PagesHave you heard? Many people are debating whether or not Violent Video Games cause kids to be aggressive and violent. While others, like myself agree violent video games aren’t the problem of violence, real-life violence is. And therefore, you should to why, because Violent Video games allow kids especially boys to let out anger and relax themselves from emotions. It also helps entertain kids. And creates less real-world aggression. Kids already know the difference between virtual and reality byRead MoreVideo Games And Youth Violence1181 Words   |  5 Pagespast few centuries,video games have become a great leisure and hobby among kids of all ages and cultures. With the advancement of technology, video games have advanced highly in its realism and genres. This high type of advancement brought the video game industry to a multi-billion dollar industry. However, with realism, comes negative effects as well. Ever since the creation of violent or â€Å"mature† video games, there has been a constant debate on whether it will increase violence in the player. AlthoughRead More Video Games Violence Essay1580 Words   |  7 Pageschild has played video games once in their lives. There are various genres and types of video games such as action, first person shooters, adventure, education, role-playing, strategy, and many more. 89% of video games contain some violent content (Slife, 2008). The most addictive, common, and popular video games among children are the violent video games (Slife, 2008). A lot of video games these days depict â€Å"real-life violence† meaning that the settings and plots of these video games are taken fromRead MoreViolent Video Games Cause Violence : Cause Of Violence And Video Games1377 Words   |  6 PagesLit. 27 November 2017 The Blame Game Statistically, 2017 has become the year with second lowest crimes rates since 1990, assuming there isn’t a big resurgence in violent crime between now and the end of the year (Bump). However, violent crimes continue to be a problem in modern-day America. Many have sought out to find out the root of these crimes and what causes them, and as a result, many different things have been cited as a cause for violence. Violent video games are said to be a possible sourceRead MoreDo Violent Video Games Make People More Violent?1277 Words   |  6 PagesDo Violent Video Games Make People More Violent in Real Life? The American Psychological Association reports that more than 90% of children in the United States play video games.Among kids between the ages of 12 and 17, the number rises to 97%. The psychological group also reported that 85% or more of video games on the market contain some form of violence (Do Video Games Lead to Violence). A video game may be considered violent if it contains â€Å"violent† language, gore/blood, and crime. Video gamesRead MoreVideo Game : Video Games1584 Words   |  7 Pagesthe violent video games that are commonly played by boys and girls, young and old alike in today’s society. Many experts fear that this violence in video games increases violence in people in real life, causing people to act out as if they were in the video game, increasing aggressive behavior so much that it could actually escalate to shooting, stabbing, and killing people. There have already been many cases of these extreme examples of violence in the news that share a co nnection with video gamesRead MoreThe Truth about Video Games and Violent Children 1222 Words   |  5 Pages Violent video games are not training kids to be murderers. The video game industries have been called against and blamed for making kids more aggressive and violent for years. Although recent studies show that violent video games have been useful for kids to get their anger out. Only some kids were found to be aggressive after violent video game play, but they had three specific traits that lead to this aggressive behavior (â€Å"Violent...). Not all kids are affected by violent video games, but people

Leadership and management Free Essay Example, 1750 words

Moreover, trusting the ability of such leaders to deliver has a positive effect on job satisfaction; nurses have a positive feeling about the ability of the transformative leader to fulfill their duties. Research shows that there is a close relation between trust, organizational citizenship, commitment, decisions to quit and the overall job satisfaction in followers (Wong & Cummings, 2009). Besides trust being important in the relation between nurse leaders and their followers, trust is also critical in the nurse- nurse relations for a quality health care setting. Work groups and ability of a follower to identify with a particular group is the glue that binds the leaders with followers, and will in addition create a favorable working environment among the followers themselves (Wong & Cummings, 2009). Wong & Cummings observed that increased trust in the leadership is directly related to increased performance where the leader can link the shared interests, commitments and the organiza tional needs to their followers. As a result, there is better cohesion within the group, which leads to improved group performance (Mayer & Gavin 2005). We will write a custom essay sample on Leadership and management or any topic specifically for you Only $17.96 $11.86/pageorder now Research has shown that increased social support from working peers in a health care environment leads to improved performance, which can only be achieved through trust among the followers (Wong & Cummings, 2009) Nurses have to be professional in applying an extra-role behavior in the nursing setting, which is a critical form of discretionary and positive behavior that leads to improved performance in a nursing setting (Wong & Cummings, 2009). The major goal in patient safety is to eliminate the culture of blame games when errors occur, and instead employ a better approach in reporting errors in a more open manner. There is need to have a routine where nurses in a team report such errors and come up with solutions that would lead to quality care (Peachey, 2002). Voice behavior is a positive behavior, which involves speaking up towards making the health care setting better, but not only when reacting to an injustice (Wong & Cummings, 2009). When individuals share their opinions for the betterment of the nursing practice, they help in making the practice safer and sensitizing others not to make similar misses. To this respect, there has to be well developed trust in the leadership to wipe awa y any fears of the consequences of reporting such errors. A transformational leader would support such nurses to develop an organizational citizenship behavior that when applied will improve team working and the health care environment.

Health Risks Between The Smoking Of Cigarettes And Hookahs

The purpose behind this paper is to analyze the major differences and health risks between the smoking of cigarettes and hookahs. There are a plethora of research documents regarding the similarities and differences between the hookah and conventional tobacco products such as cigars or cigarettes. This paper will simply display research regarding each of the previously mentioned smoking mediums, and strive to determine fact from perceived fact. The hookah (water pipe figure 1) originated in ancient Persia/India and became a Turkish symbol of class (wealth) by the 19th century (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). As time pressed on, the use of the hookah pipe began to spread along with the people that originally used it (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). Immigration from the Middle East, India, and Pakistan eventually brought the hookah pipe to Europe (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). With the arrival of the hookah c ame many cafes, bars and lounges where the water pipe could be smoked along with a beverage or meal (â€Å"Fact Sheet Courtesy of UDOH† n. d. para 2). In today’s society, smoking hookah is a popular way to have social gatherings among colligate youth. Traditionally smoked tobacco (Cigarettes, cigars, and pipes) originated in the Americas sometime between 600 and 900 A. D. (Jacobs, 1997). The native people often smoked tobacco for religious purposes, and thus did not do so on a regular basis (Jacobs, 1997). It wasn’t until theShow MoreRelatedThe Health Effects Of Water Pipe Smoking1528 Words   |  7 Pages Water-pipe smoking has become increasingly popular in the United States. Its potential impact on life-threatening conditions, nicotine dependence, and because of the lack of knowledge about its health effects, water-pipe smoking represents various public health hazards (Dugas 1). The health effects of smoking hookah are constantly misjudged, causing young adu lts to believe they are smoking without consequences to their well-being. This may not be their fault considering the media’s misrepresentationRead MoreWhy Smoking Is Harmful On The Periodontium As Cigarettes?1622 Words   |  7 PagesHead: Is smoking hookah as harmful on the periodontium as cigarettes? Kayleigh J Dow Old Dominion University: School of Dental Hygiene Abstract Hookah smoking has become a new fixation in our society. It is considered acceptable socially, practiced by many who don’t view it as harming their health. The availability of hookah is rather alarming and people of all ages, races, and religions are participating. There have not been many studies completed on the link between hookah and periodontalRead MoreThe Reality of Hookahs942 Words   |  4 PagesIn todays society, smoking is a trend where people of all ages are doing. People smoke anything from cigarettes to hookahs. Hookahs are generally becoming popular throughout the generation. The hookahs are mainly used in bars, cafes, and in peoples own home. People do hookahs to have a great time with friends without knowing the consequences that they produce. If people are aware of the consequences of smoking anything from hookah to cigarettes may be used with the acknowledge of the effects. ManyRead MoreWhat ´s the Difference Between Hookah and Cigarettes? Essay579 Words   |  3 Pages Have you ever wondered what the difference was between hookah and cigarettes? I have many times, being a person that occasionally indulges in hookah smoking, I was always curious to find out. Some of the questions I would ask myself, like which is more popular, which one is worse for you, what they are made of besides the obvious tobacco, and what the long term effects of both are. So this informative essay will be answering these very questions. Tobacco has been around for a long time, datingRead MoreThe Article, Metal Analysis For Non Tobacco Smoking Alternatives Essay904 Words   |  4 PagesThe article, Metal analysis for non-tobacco smoking alternatives: Steam stone fluids and smoke written by Amberlie Clutterbuck, Ryan Saadawi, Joseph A. Caruso *, Julio Landero-Figueroa from the department of Chemistry at the University of Cincinnati, Agilent Technologies Metallomics Center of the Americas, the McMicken College of Arts and Sciences and University of Cincinnati discuss the many harmful metals found in non-tobacco smoking alternatives (pp.205). The primary question the authors aimedRead MoreHow Smoking Affects The Health Care Costs2951 Words   |  12 Pages1. Introduction There are three main reasons on how smoking affects the impact of health care cost: an increase on the taxes for purchase of the cigarettes and other limitations will diminish smoking; inflation of more health related issues due to an increase in smoking; and the rise of the cost of health care due to the increase in deteriorating health. 2. What is in a cigarette? What is in a cigarette? Cigarettes contain about 600 ingredients, and once they are burned they create more than 7000Read MoreSmoking Essay1322 Words   |  6 PagesWhen you quit smoking your heart rate and blood pressure, restore back to normal. At least within an hour the carbon monoxide leaves your blood and it allows you blood to carry more oxygen when within a weeks’ time your circulation improves majorly. Then the work that usually happens decreases and the cardiac function is higher. Then once you have recovered you can smell and breath. Then within months you probably will feel so much better and you can see the improvements in all the functions ofRead MoreTobacco Chewing Tobacco2993 Words   |  12 Pagesmakes it an addictive proposition. However, most consumers believe that the blended spices and seasonings do not make it as a harmful product! But, the truth remains that gutkha; just as any other tobacco product is very addictive and injurious to health. Gutkha has been proved to be carcinogenic, The Effects if Gutkha * Gutkha leads to Oral sub-mucous fibrosis (SMF), a pre-cancerous disease that is a first step to cancer. This has increased 20 to 30 times across the country. It also leads toRead MoreThe Differences Between Traditional And Electronic Cigarettes894 Words   |  4 Pagestraditional cigarettes. The truth is while there are many strong differences between traditional and electronic cigarettes, they share surprising similarities. Both types of cigarettes share health concerns, and while electronic cigarettes are viewed as healthier, depending on the consumer they can be just as bad for you to smoke as traditional cigarettes are. A difference between both types of cigarettes is that electronic cigarettes have no distinguishable odor where as traditional cigarettes can causeRead MoreTobacco Substance And Its Effects893 Words   |  4 Pagesnamed after Jean Nicot a french physician, and early advocate of the substance. While the word tobacco was adopted from the spanish but cultivated by the Native Americans long before. There are four main types of tobacco snuff, chewing, cigars and cigarettes. Snuff is a type of tobacco that is inhaled through the nasal, made from the ground or pulverised from tobacco leaf. â€Å"Snuff† is derived from the word insufflated which refers to blowing a substance into the body, in this case the nasal cavity

Disclosure of Impairment Test for Objectives- myassignmenthelp

Question: Discuss about theDisclosure of Impairment Test for Purpose and Objectives. Answer: Introduction With the increasing ramification of economic changes and complex reporting frameworks, all the listed companies implement impairment test on its assets to identify the true and fair view of their assets. It is evaluated that IAS-136 is the international accounting standard which is followed by organization to implement impairment test on its business functioning. International financial reporting authority has implemented IAS-136 to strengthen the transparency of its assets value by following effective level of disclosure of impairment loss. It is determined that the disclosure of impairment loss is more extensive when the impairment loss is deducted from the goodwill. The main disclosure requirement is related to deducing the impairment loss from the goodwill and implementing proper level of impairment test. With the help of this impairment test implemented by companies may showcase the true and fair view of assets (Dagwell, Wines, and Lambert, 2011). This impairment test should be implemented by following all the rules and regulations of IAS-136 to identify the true value of assets. However, the main problem in impairment test arise when organization find difficulty finding the market value of assets. The accounting principles permit revaluation of assets of company on periodic basis to determine the value of assets in books. However, disclosure of impairment loss become cumbersome when these computed impairment loss is deducted from the goodwill and other cash generating units of organization. Impairment Test disclosure Purpose and Objectives The main objective of implementing impairment test is to identify and evaluate whether the assets shown in the books of accounts are reflecting true and fair view of assets. There are several organizations who had been cheating with their stakeholders by falsifying the wrong value of assets in their balance sheet (AASB 136, 2009). Therefore, disclosure of impairment test may strengthen the faire view of assets and reporting frameworks as per the international financial reporting standards. Ideally, impairment loss disclosure should be done on periodic basis and it could also be done by company whenever these companies feel to impair their assets. (Dagwell, Wines, and Lambert, 2011). This disclosure of impairment test may increase the fair value of its assets (Dagwell, Wines, and Lambert, 2011). It is evaluated that while implementing impairment test, company needs to find out the market value of its assets and amount of assets shown in the books of accounts. This level of differences between market value and books of accounts of assets of company is undertaken through the impairment test. If company could implement proper level of IAS-136 then it will increase the overall reporting frameworks in determined approach (Ernst Young LLP, 2015). If carrying amount of organization is low as compared to books value of assets shown in the books of accounts then it will result to impairment loss and should be disclosed in the books of accounts of company on periodic basis (AASB 136, 2009). The disclosure requirements for the implemented impairment test are given as below As per the provisions of AASB 136, all the assets should be tested for impairment individual basis. Extensive disclosure is required to be made by organization whenever impairment loss is recognized in books of accounts of company (AASB 136, 2009). In addition to this, when these impairment test is related to charging impairment loss from goodwill and case of cash generating units, this process become cumbersome. It is evaluated that in case of identifying, disclosing and measurement of impairment loss for individual assets, the net realizable value of the assets on individual basis should be charged from profit and loss and reporting of same should be done in the notes to accounts of company (AASB 136, 2009). IN case of recognize and measurement of impairment loss for individual assets, impairment loss is occurred when the market value of assets is less than the market value of assets shown in the books of accounts of company. In this case, it is observed that if company could easily identify the true and fair view of assets and found any impairment loss then that loss firstly be deducted from the goodwill and then from other cash generating units (AASB 136, 2009). Disclosure requirement of impairment loss The AASB 136 has stated that there is extensive disclosure requirement in respect of impairment test and recognized impairment loss (AASB 136, 2009). It has shown that amount of impairments recognized and reversed and circumstances are the main cause for disclosing the impairment loss. The disclosure of impairment test must be done for the valuation method which company has used, sensitivity analysis implemented key assumptions taken by organization. This sensitivity analysis is used by organization to determine the key value of assets and possible changing factors which are considered by organization for identifying the impairment loss. In addition to this, all the impairment loss arise should be shown in the notes to accounts and appendix attached for the same while reporting financial statement (AASB 136, 2009). Key assumption disclosure while implementing impairment test It is observed that at the time of impairment test companys needs to showcase all the details and assumptions taken by company while impairing all of the assets of organization. However, key assumptions such as discounted rate, present value factors, and valuation methods used by company and following rules and IFRS standards must be disclosed in the notes to accounts of company (AASB 136, 2009). Conclusion It is observed that impairment test should be implemented to recognize and measurement of Impairment loss assets. If company could make complete level of disclosure in its books of accounts then it will help in strengthen the transparency of impairment test on determined approach, Now in the end, it could be inferred that disclosure of impairment test and all the details and assumptions taken by company while impairing all of the assets of organization is imperative for the transparency of its reporting frameworks. Computation of impairment loss for individual assets of Gali Ltd A. Carrying amount of cash generating unit including goodwill Amount ($) Plant 974000 Equipment 224000 Fittings 141000 Inventory 61000 Goodwill 51000 Total 1451000 B. Recoverable amount 1298000 C. Impairment Loss (A-B) 153000 S. No. Account Titles Debit Credit 1 Impairment Loss 153000 Goodwill 51,000.00 Plant (note below) 37098 Equipment (102000/ 1339000)*224000 39830.27 Fittings ((102000/ 1339000)*141000 25072 Inventory Nil (Being impairment loss recognized) 2 Profit and Loss 102000 Impairment Loss 102000 (Being impairment loss charged to profit and loss account) Impairment on plant individually ( 974000 - 936902 ) 37098 Impairment loss on plant cannot be allocated more than $18196 References AASB 136. 2009. Impairment of Assets. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed on: 21st September 2017]. Dagwell, R. Wines, G., and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. Ernst Young LLP. 2015. International GAAP 2016: Generally Accepted Accounting Principles under International Financial Reporting Standards. John Wiley Sons.