Tuesday, April 28, 2020

The Holocaust Essays - Antisemitism, The Holocaust, Racism

The Holocaust Historically, the word holocaust meant a religious rite in which an offering was completely consumed by fire. In current times the word holocaust has changed to a darker more tragic meaning and refers to more than a religious sacrifice. During World War II, a fire raged throughout Eastern Europe. Guns, bombs, and military groups did not ignite this fire. This fire burned intensely in the hearts of men -- sparked by centuries-old prejudice. One man, Adolf Hitler, took this flicker of hatred and fanned the flames. Hitler energized and stoked the embers, spreading them throughout Eastern Europe causing widespread destruction in the pursuit of a perfect Aryan nation. Although the Holocaust is measured over the course of twelve long years, it does not begin with the mass murder of innocent victims. Michael Berenbaum, a survivor of the Holocaust believes, Age-old prejudice led to discrimination, discrimination to incarceration, incarceration to elimination (Altman 1). Thus, the progression of prejudice in the Holocaust began as a flicker of hatred in the heart of a leader and became a blazing inferno consuming the lives of the men, women, and children who crossed its radical path. After World War I, the social climate in Germany was depressing. The German people were humiliated by their country's defeat and by the terms of the Treaty of Versailles. The financial depression that resulted left millions of individuals out of work. The German government was weak, and the people sought new leadership. These conditions provided an opportune setting for a new leader, Adolf Hitler, and his party, the National Socialist German Workers Party. Hitler, reckless and powerful, was able to fan the flames of an ancient hatred into a wild and out of control holocaust (Altman 12). As with most hatred and prejudices, the hatred that fueled the Holocaust started with verbal abuse. As soon as Hitler was named chancellor, he persuaded the cabinet to declare a state of emergency allowing him to end all personal freedom. Among the rights lost were freedom of press, freedom of speech, and freedom of gathering. He then voiced his beliefs in the supreme Aryan race. As his beliefs spread, spoken or verbal abuse escalated. Those who were not considered to be of the perfect Aryan race were jeered and mocked. Fred Margulies, a survivor of the Holocaust, recalls: When I was about ten years old there was a knock on my apartment-house door: and there was my best friend, Hans. And he spat in my face, and he said 'Manfred, you dirtyJew' my best friend changed overnight (Shulman 7). The Jews endured burning words tossed at them consistently. At first, they were told Jews were not desired, and finally, they were told Jews were prohibited. Jews were not the only ones attacked. Jehovah Witnesses, handicapped individuals, and foreigners were also considered racially and genetically poor. These verbal attacks became the match that would ignite a much bigger fire. Verbal attacks sparked an avoidance of those considered undesirable. On April 1, 1933, Hitler called for a boycott of all Jewish businesses. Nazi storm troopers stood in front of stores owned by Jewish proprietors holding signs that warned: Don't buy from Jews, The Jews are our misfortune, and Buy Aryan (Bachrach 14). Many Jews lost their businesses as a result of the boycott. Restaurant signs cautioned, No Jews or Dogs Allowed(15). Radio broadcasts and newspapers became Nazi advertisement tools to spread lies about the Jew. Schools taught that the Aryans were the most intelligent race. Pictures were displayed showing the sizes of different brains and always depicted the Aryan brain as the largest. Furthermore, the people were told it was a sin against the German people, their ancestors, and the Aryans' future to associate with the Jews. The Nazi Party distributed leaflets urging pure Germans to keep their distance from the Jews and to shun the Star of David with great ridicule (Shulman 35). The large-scale avoidance of the immoral Germans made German society more receptive to legalized discrimination. The government was quick to pass laws that in essence torched Jewish citizenship and their legal standing within society. The Nuremberg Laws prevented immoral Germans from being citizens, owning property, or marrying pure Germans. These laws were further

Friday, March 20, 2020

grapes of wrath essays

grapes of wrath essays In literature as in life, people often find that they must make difficult choices in order to survive. The reasons behind their decisions and the results of their subsequent actions affect our opinion of them. In the Grapes of Wrath, written by John Steinbeck, the author portrayed situations where two main characters became involved. The nature of their choices, the reasons behind their decisions, and the results that followed affected them greatly. However, the choices that they made were surmounted successfully. Ma Joad and Tom Joad are two strong characters who overcame laborious predicaments. Their powerful characteristics helped to encourage those that were struggling. In fact, one principal character who was involved in a difficult situation was Ma Joad. She was a wife and mother whose only occupation in life was a housewife. She lived in an unfair time period; women were forced to do almost everything that the man commanded. However, Ma Joad was different. Ever since the family traveled to California, she slowly began to take charge. This was first seen when Tom, Mas son, suggested that the family continue driving while he and Casy, the preacher, stayed behind to fix the Wilsons (a family the Joads met on their way to California) automobile. Ma Joad was furious with this idea. She brought out a jack handle and said, You done this thout thinkin much. What we got lef in the world? Nothin but us. Nothin but the folks...An now, right off, you wanna bust up the folks (Steinbeck 218). Ma Joad was the power. She had taken control (Steinbeck 218). She did not want the family to separate at such a crucial time. They needed to stick together no matter what the consequences were. Another example of her leadership was w...

Tuesday, March 3, 2020

About the Artful Use of Stucco

About the Artful Use of Stucco Stucco is a mortar mixture that is commonly used as an exterior siding application on houses. Historically it has been used as a sculpting medium for architectural ornamentation. Stucco can be made by mixing sand and lime with water and various other ingredients, most often cement. Like frosting on a cracked layer cake, a good layer of stucco can enrich a once-shabby exterior. The plaster-like material, however, has many decorative uses and is found throughout the world. For centuries stucco has been used not only in Middle Eastern mosques, but also as ornate Rococo ornamentation in Bavarian pilgrimage churches. The Stucco Wall Stucco is more than a thin veneer but it is not a building material- a stucco wall is not structurally made of stucco. Stucco is the finish applied to the wall. Usually, wooden walls are covered with tar paper and chicken wire or galvanized metal screening called casing bead. Interior walls may have wooden laths. This framework is then covered with layers of stucco mixture. The first layer is called a scratch coat, and then a brown coat is applied to the dried scratch coat. The tinted finish coat is the surface everyone sees. For masonry walls, including damaged brick and concrete block that a homeowner wishes to hide, preparation is easier. A bonding agent is usually brushed on, and then the stucco mixture is applied directly to the power-washed and prepared masonry surface. How to repair stucco? Historic preservationists have written extensively on the topic in Preservation Brief 22. Definitions of Stucco Stucco is often defined by both how it is made and where (and how) it is applied. Historic preservationists in Great Britain describe a common stucco as a combination of lime, sand, and hair- with the hair long, strong, and free of dirt and grease, from the horse or ox. A 1976 Time-Life home repair book describes stucco as mortar containing hydrated lime and asbestos- probably not a recommended additive today. The 1980 Penguin Dictionary of Architecture simply describes stucco as Plasterwork usually rendered very smooth or modeled as in stucco ceilings. The Dictionary of Architecture and Construction covers all bases: stucco 1. An exterior finish, usually textured; composed of portland cement, lime, and sand, which are mixed with water. 2. A fine plaster used for decorative work or moldings. 3. Simulated stucco containing other materials, such as epoxy as a binder. 4. A partially or fully calcined gypsum that has not yet been processed into a finished product. Decorative Stucco Although stucco-sided homes became popular in twentieth-century America, the concept of using stucco mixtures in architecture goes back to ancient times. Wall frescoes by ancient Greeks and Romans were painted on fine-grained hard plaster surfaces made of gypsum, marble dust, and glue. This marble dust compound could be molded into decorative shapes, polished to a sheen, or painted. Artists like Giacomo Serpotta became stucco masters, incorporating figures into the architecture, like the male nude sitting on a window cornice in the Oratory of the Rosary in Saint Lorenzo in Sicily, Italy. Stucco techniques were elaborated by the Italians during the Renaissance and the artistry spread throughout Europe. German craftsmen like Dominikus Zimmermann took stucco designs to new artistic levels with elaborate church interiors, such as The Wieskirche in Bavaria. The exterior of this pilgrimage church is truly Zimmermanns Deception. The simplicity of the walls on the outside belies the extravagant interior ornamentation. About Synthetic Stucco Many homes built after the 1950s use a variety of synthetic materials that resemble stucco. Mock stucco siding is often composed of foam insulation board or cement panels secured to the walls. Although synthetic stucco may look authentic, real stucco tends to be heavier. Walls made of genuine stucco sound solid when tapped and will be less likely to suffer damage from a hard blow. Also, genuine stucco holds up well in wet conditions. Although it is porous and will absorb moisture, genuine stucco will dry easily, without damage to the structure- especially when it is installed with weep screeds. One type of synthetic stucco, known as EIFS (Exterior Insulation and Finish Systems), has long been associated with moisture problems. The underlying wood on EIFS-sided homes tended to suffer rot damage. A simple Web search for stucco lawsuit reveals plenty of problems up and down the East coast beginning in the 1990s. Experts say stucco can be done right, or it can be done quickly, reported Floridas 10NEWS-TV. And when builders are trying to put homes up as fast - or as cheap - as possible, they often choose the latter. Other types of synthetic stucco are durable, and the AIAs magazine, Architect, reports that building codes and commercial products have changed in the past few years. Its always wise to have a professional inspection before purchasing a stucco-sided home. Examples of Use Stucco siding is most often found on Mission Revival style and Spanish and Mediterranean style homes. When traveling to southern US environs, notice that concrete block is often used for sturdy, wind-resistant, energy-efficient homes and public buildings like schools and town halls. Many times these blocks are finished with only a hearty paint, but a coating of stucco is said to increase the value (and status) of these concrete block homes. Theres even an abbreviation for the practice- CBS for concrete block and stucco. When visiting the Art Deco buildings throughout Miami Beach, Florida, note that most are stucco over block. Weve been told that developers who insist on a stucco finish on wood frame structures end up having a heap of moisture problems. But not all stucco problems are the same. A wall made of straw bale will have different needs than concrete block or timber frame construction. Consulting a stucco restoration specialist who may know nothing about straw bale construction might be a mistake. Stucco recipes are not one size fits all. Mixtures are many. Having said all that, you can buy premixed and pre-formulated stucco. Both DAP and Quikrete sell bags and buckets of the mixture at big box stores and even on Amazon.com. Other companies, such as Liquitex, supply stucco mixtures for artists. Resources and Further Reading Revisiting EIFS, the Once-Maligned Cladding System that May Help Architects Meet New Energy Codes by Elizabeth Evitts Dickinson, Architect, August 5, 2013Floridas billion-dollar stucco problem by Noah Pransky, WTSP,  10NEWS-TV, June 24, 2015The Stucco Book: The Basics by Herb Nordmeyer, 2012Exterior Stucco by Ian Constantinides and Lynne Humphries, The Building Conservation Directory, 2003 at buildingconservation.com [accessed February 12, 2016]Time-Life books, Home Repair and Improvement, 1976, Masonry, Index/Glossary, p. 127The Penguin Dictionary of Architecture, John Fleming, Hugh Honour, Midolaus Pevner, 3rd edition, 1980, p. 313Dictionary of Architecture and Construction, Cyril M. Harris, ed., McGraw- Hill, 1975, pp. 482-483

Sunday, February 16, 2020

Health Promotion Essay Example | Topics and Well Written Essays - 2750 words - 1

Health Promotion - Essay Example It has been used throughout the time to increase awareness among the community to determine their own needs and respond them accordingly. Community mobilization provides a wider platform for the health issues, where individuals understanding can be improved regarding health care methods and services that the community is able to attain through service utilization. However, barriers to services should be determined, with respect to the need to the community to increase its utilization. Community mobilization has developed a linkage between communities and health care institutions by spreading awareness and increasing the access, and equality in the health care sector. Formicola and Cordero (2013) in his study explains community mobilization as a process of development process in which individual or group get involved in activities, plans through in order to attain health, it can either be attained through individuals assistance or self motivation (Formicola & Cordero 2013). In the contemporary times, community capacity building in health promotion is perceived as a better approach to solve public health problems. In the last two decades, Australia health care institutions and government have focused to implement community mobilization for health promotion to address public health issues. The implementation of community based programs has resulted in positive health outcomes due to which the development of health promotion through community programs are gaining attention of several health care professionals. However, there are still a number of public health challenges that remain unsolved which have to be adequately addressed. Here the discussion is made regarding the success achieved by different community based programs that have improved health issues in Australia and New Zealand. Furthermore, the paper shall also determine the potential strength of Australia to address public health problems. Community

Sunday, February 2, 2020

Business Ethics Research Paper Example | Topics and Well Written Essays - 500 words - 2

Business Ethics - Research Paper Example One reason why government health care is important is because of the poor health of many Americans. The number of Americans who are considered to be obese is growing every year. This situation desperately requires some intervention for the sake of their health, and the government is best placed to do this. Everyone knows that the America is the largest economy in the world and its people enjoy one of the highest standards of living globally, yet many of its citizens cannot afford health insurance and thus remain afflicted of their illnesses. In fact, the United States of America is one of the last few remaining developed countries that don’t have a government sponsored health care system in place for its citizens. This reflects poorly of the American government because its number one priority should be to take care of its citizens. After all, Americans were the ones who voted a government into office, so their health needs should be a major priority. Another reason why the United States government should enact its health care program is that the economy will improve over the long term. If a large number of Americans are too sick or ill to go to work, then this has a direct negative effect on the American economy. The government is ideally placed to step in and provide support so that these people could be looked after. But, what better way to help them than to give them adequate health care so that they can go back to work. With more people in employment, the economy would experience an upswing. While it would cost the government money to provide health care for it citizens, these sick people would eventually repay this back to the economy over the long term. Opponents of government run health care say that the program is too similar to socialism. Why should it be the responsibility of the government to look after people that may have made bad choices in life? The truth is that the government should be for the people and not against them, so this direct

Saturday, January 25, 2020

The risk factors for breast cancer

The risk factors for breast cancer INTRODUCTION Breast cancer is the most common type of cancer among women in Malaysia with an overall age-standardized incidence (ASR) of 46.2 per 100,000 population [1]. The incidence of breast cancer differs among Malaysia states; it is the most common cancer among women in Penang, followed by Sabah [2]. However, there is no previous study on risk factors associated done in Penang before. Determining the risk factors of breast cancer helps to identify women who may benefit most from screening or other preventive measures, also offers hopeful promise of modifying those factors, thus preventing breast cancer occurrence. Many risk factors of breast cancer have been found and many of them have been recognized as established factors. Advancing age is one of the most important factors [3]. Reproductive factors like timing of menarche and menopause, parity play a major role in breast cancer incidence [4, 5] . Also, lifestyle factors like alcohol consumption [6-9], high fat diet [10-14] and smoking [15-17] have been identified by many studies as risk factors for breast cancer. This study aimed to determine the relationship between the socio-demographic factors, family history, reproductive factors, the life-style factors and external factors with the occurrence of the breast cancer among the study population. MATERIAL AND METHODS Study design A matched case-control study was conducted in Penang General Hospital, Penang Island, Malaysia between 20th November 2009 and 22th January 2010 using a standardized questionnaire that designed into two languages: English and Malay. Both cases and controls were matched by age group and ethnicity. Sample size was calculated according to that reported by CARIF-UM (Release New Malaysian Breast Cancer Genetic Study) which stated that 14% of breast cancer patients in Malaysia who have family history of breast cancer [18] and the relative risk for strong family history ranging from 2.5 to 4.5 [19] , the minimum sample size was 149 patients per group. Ethical Approval Our study was approved by Clinical Research Centre and Medical Research Ethic Committee of Ministry of Health Malaysia. Considering the ethical issues, written consent was signed by each case and verbal agreement for interview participation was obtained from all control subjects. All the personal information collected was considered confidential. Data Collection The cases were recruited from a convenience sample of prevalent breast cancer women who attended the oncology clinic, day-care chemotherapy center, oncology ward, and the surgical ward during the period of conducting this research. Women with confirmed diagnosis of breast cancer histologically regardless of the stage and met the following criteria; above 20 years old, non-pregnancy, without any gynecological problems (e.g., artificial menopause by hysterectomy), hormonal and psychological problems, were called for interview. Only one patient refused to participate. Our controls were non-breast cancer women who attended the outpatient clinics and outpatient pharmacy during the same period. Women who are non-pregnant, matched by age group and ethnicity to the cases recruited, without any malignancies, gynological, hormonal and endocrine, and psychological problems are eligible to be our controls. Statistical Analysis All data entry and analyses were conducted using SPSS version 15 Microsoft program. Descriptive statistics including mean and standard deviations (SD) for continuous variables, frequencies and percentages for categorical variables were used to describe the study population. Crude ORs with 95% CI were calculated using simple logistic regression models that examined the association between breast cancer status and risk factors. Significant independent variables with P values RESULTS In all, 300 women within two groups were interviewed; 150 women with breast cancer and 150 control women without breast cancer. The means  ± SD age of cases and controls were 52.81  ± 11.13 years (range 23-83 years) and 52.40  ± 11.52 years (range 22-78 years), respectively. Statistically, there is no significant difference between cases and controls in term of age (P value= 0.75) and race frequency (P value= 1.00). Among each cases and controls group, 34.7 % were Malay, 50.7 % were Chinese, 14.0 % were Indian and 0.7 % were other races. Socio-demographic Risk Factors The results of socio-demographic risk factors obtained from univariate logistic regression analysis summarized in Table 1 showed that lower educational level and occupation were significantly related to breast cancer risk (P Family History Family history of first degree relative with other types of cancer (nasopharyngeal, ovarian, Lung, bladder, stomach, or colon cancers) increased the risk significantly (P Reproductive Risk Factors According to the reproductive factors (Table 3), women with late ages at menopauses (= 55 years old) (OR=2.8, 95%CI: 1.18 6.67), or history of menstrual irregularity (OR= 3.2, 95%CI: 1.00 10.08) or who had never breastfed (OR= 1.74, 95%CI=: 1.09 2.76) were more likely to have breast cancer. The protective effect of breastfeeding found to be a duration dependent; women who had breastfed for only few months had a higher risk by 1.51 ( 95%CI: 0.83 2.77) compared to breastfed women for a total of more than 1 year, and the risk increased in non-breastfed women to 2.08 (95%CI= 1.22 3.57). Nevertheless, no statistically significant association were observed between breast cancer and the age at menarche, number of children (parity), age at first full term pregnancy, number of abortions and menopausal status. Life Style and External Risk Factors Breast cancer risk ratios were higher for women who had a history of benign breast disease (OR=2.8, 95%CI: 1.13 6.88) and who had never practiced low fat diet (white meat, white fish, skinless chicken and avoid deep fried food) (OR=1.81, 95%CI: 1.14 2.86). However, other lifestyle factors like; smoking, alcohol consumption, body mass index (BMI = 25 kg/m2) and external hormone use, like OCP and HRT were not significant statistically to be risks for breast cancer. Multivariate Results Among all factors included in the multivariable model (Table 5), occupation, breastfeeding and practicing low-fat diet play important protective roles against breast cancer; unemployed women (adjusted OR= 2.7, 95%CI: 1.59 4.61), never breastfed women (adjusted OR= 1.94, 95%CI: 1.15 3.27) and never practiced low-fat diet (adjusted OR = 1.97, 95%CI: 1.18 3.27) were found to be associated with breast cancer risk as statistically significant independent factors. Other factors contributing to breast cancer risk were: family history of distant relatives with breast cancer (adjusted OR= 3.70, 95%CI: 1.48 -9.20) and first degree relatives with other cancers (adjusted OR= 5.27, 95%CI: 1.38 20.1). Also, women with histories of benign breast disease (adjusted OR= 3.14, 95%CI: 1.17 8.40) and menstrual cycle irregularity (adjusted OR= 4.94, 95% CI: 1.42 17.26) were more likely to have breast cancer. OCP use was significantly related to breast cancer risks; however, this was not related to the duration. While using OCP for 5 years increased the risk by only 3 times (95% CI: 1.02 9.00). DISCUSSION In a pooled analysis of 150 breast cancer cases and 150 non-breast cancer controls, associations between breast cancer and various demographic, reproductive, and lifestyle factors were examined. Both cases and controls were chosen intentionally from the same hospital during the same study period. The risk of breast cancer has been reported to be associated with socio-demographic status [24-26]. Age is a very important risk factor; it was found that breast cancer incidence generally increases with age. The mean age at diagnosis for all breast cancer patients is 50.7  ± 11.0 years. The peak age reaches between 40 and 49 and thereafter the number of breast cancer patients decreases quite dramatically with only 4.0% above 70 years old (Figure 1). Also, only 2.0% of cases were diagnosed below the age of 30 which is consistent with Singletary findings [3]. According to the other socio-demographic factors studied, higher level of education has a protective effect (P Occupation status also plays an important role as a protection factor against breast cancer in both univariate and multivariate analysis (P Family history is an important factor in our population; an adjusted OR of 3.7 (95%CI = 1.48 9.2) was found for women with a distant relative with breast cancer, which is within the OR range reported by previous literature [19, 37] and higher than that reported by others [3, 38]. However, having first degree-relatives with breast cancer is not significantly related to the breast cancer risk (P > 0.05). This may be explained partially because of the high frequency of controls (7 of 150 controls vs. 16 of 150 cases) that had first-degree relatives with breast cancer. Such a high number of family histories in controls may result in an underestimation of increased risk due to the family history. Furthermore, history of first degree relatives with other cancer (gastric, pancreatic, colon, lung carcinoma.etc) is significantly more frequent in patients than in controls with the adjusted odd ratio of 5.27 (95% CI= 1.38 20.1). Recently, it has been discovered that clustering of first degree cases of breast, pancreas and stomach carcinomas in a family has been associated with mutations in the breast cancer susceptibility gene BRCA2 [39]. Breastfeeding is an important protective factor among our population; women who had never breastfed their baby have a 1.74 (95%CI: 1.09 2.76) higher risk of getting breast cancer and the adjusted odd ratio is 1.94 (ever versus never, 95%CI = 1.15 3.27) in the multivariate analysis. Our finding is in agreement with these studies [40-48], however, others failed to find any association [31, 36, 49-52]. Moreover, the duration of breastfeeding has also an important effect; found that the longer the lactation period, the least the risk of breast cancer. This inverse relationship between the duration of breastfeeding and the risk of breast cancer have been suggested by other studies [46, 53-60], however, other revealed that this is mainly confined to women diagnosed before the age of 40 with a weak trend for older patients [61]. History of irregular menstrual cycle (Polymenorrhea, Oligomenorrhea, or Amenorrhea) had an increased risk; the OR range (3.17- 4.94) and this supports the Turkish study [62] which found that menstrual irregularity increased the risk by 1.61 (95% CI 1.05-2.49). Others [55, 63, 64] did not find any significant relation between menstrual irregularity and breast cancer risk. However, it has been reported that menstrual irregularity decreased the risk [65] This study detected a significant association between oral contraceptive use and breast cancer, consistent with other local studies [27, 36, 66] and other international studies [46, 67]. Whereas we could not find any relationship between the duration of OCP used and the risk of breast cancer, so our study does not support the growing body of evidence that long-term use of oral contraceptives, especially during certain parts of reproductive life, is associated with a modest increase in breast cancer risk [46, 68]. However, most studies found no or weak association of OCP use with the risk of breast cancer [34, 69-71]. The association between OCP use and breast cancer is also related to the duration, dosage, type of OCP and the age of first use [72]. Previous history of benign breast disease is highly significant in the present study (P Practicing low-fat diet (take only white meat, white fish, and skinless chicken and avoid deep fried food) exhibited an inverse association with the risk of breast cancer, which is significant in both univariate and multivariate analysis (crude OR 1.81, 95%CI= 1.14 2.86) and (adjusted OR: 1.96, 95%CI=1.18 3.27) respectively for women who had never practicing low fat diet. Red and fried meat consumption and fatty foods were suggested as important risk factors for breast cancer [11, 73]. For each additional 100 g (3.5 oz) daily of meat consumption the risk of breast cancer increased risk by 56% in a French case-control study [13]. Another cohort study [74] reported a significant relative risk (RR) of 1.7 for women who reported eating the skin on poultry. Null high consumptions of fatty forms, namely fried fish and chicken with skin were associated with an increase of breast cancer risk [75]. Other case-control studies reported a protective effect of poultry and fish against the devel opment of breast cancer [76]. Also, there was no evidence for a positive association between total dietary fat intake and risk of breast cancer and no reduction in the risk even among women whose energy intake from fat was less than 20 percent of the total energy intake [77]. Some case-control studies and cohort studies have shown weak and inconsistent associations between high intake of dietary fat and poultry with the occurrence of breast cancer [14, 78]. Other well-established factors that have been studied; smoking cigarettes, alcohol intake, regular use of HRT, pre and post-menopausal body mass index (BMI), marital status and the level of monthly income , age at menarche, age at first full-term pregnancy, number of abortions, menopausal status and parity were found not to be significant in this study (P > 0.05). Strength and Limitation To our own knowledge, the present study is the first case-control study of breast cancer to investigate the risk factor in Penang Island, Malaysia. Both cases and control were matched by age group and ethnicity which add some strength to our study. This research studied almost all the socio-demographic, reproductive, lifestyle and external risk factors, so the confounding effects of all of these factors had been taken into consideration when getting our result by multivariate analysis. Furthermore, the questionnaire was designed into two languages (English and Malay), hence most of the three main ethnic groups in Penang (Chinese, Malay, and Indian) are fluent in either or both of them. As other case-control studies, our work has some limitations. The question regarding menstrual history (age at menarche, age at menopause) of the respondent are likely to be affected by recall bias. There was a chance of error in recall especially for age at menarche that had been many decades earlier and this may have affected the results. We tried to minimize this bias through assisting the memory of subjects. Some of the Chinese cases were excluded due to the language barrier (they cannot speak Malay or English), that may cause some selection bias. Finally, generalizability of our findings may be precluded by our population features; they have high mean ages, low educational level and belong to a mid socioeconomic class, also by the difference in the ethnicity distribution among different Malaysia states. CONCLUSION In summarily, family history with breast cancer or other cancer, history of benign breast disease, menstrual irregularity, and oral contraceptive used were found to be significantly associated with increased breast cancer risk, whereas breastfeeding, occupation and practicing low fat diet have protective effects against breast cancer. Late age at menopause and education level are significant risk factor only in the univaraite analysis. REFERENCES Lim, G. and Y. Halimah, Second report of the national cancer registry cancer incidence in Malaysia 2003. National Cancer Registry, Ministry of Health, Malaysia, 2004. Rosemawati, A. and A. Sallehudin, Cancer registration in Malaysia. Asian Pacific J Cancer Prev, 2001. 2: p. 43-5. Singletary, S., Rating the risk factors for breast cancer. Annals of surgery, 2003. 237(4): p. 474. Jogahana, H., et al., Serum Prolactin Levels and Risk Factors of Breast Cancer in Postmenopausal Japanese Women. Acta Sch Med Univ Gifu, 2002. 50: p. 77-82. Noor, L. and H. Ismail, Serum Selenium Level and Other Risk Factors for Breast Cancer among Patients in a Malaysian Hospital. Environmental health and preventive medicine, 2007. 12(3). Brown, L., Low level alcohol intake, cigarette smoking and risk of breast cancer in Asian-American women Breast Cancer Res Treat, 2009. 10. Kropp, S., et al., Low-to-moderate alcohol consumption and breast cancer risk by age 50 years among women in Germany. American Journal of Epidemiology, 2001. 154(7): p. 624. Stoll, B., Alcohol intake and late-stage promotion of breast cancer. European Journal of Cancer, 1999. 35(12): p. 1653-1658. Zaridze, D., et al., Diet, alcohol consumption and reproductive factors in a case-control study of breast cancer in Moscow. Int J Cancer, 1991. 48(4): p. 493-501. Stoll, B., Breast cancer and the western diet: role of fatty acids and antioxidant vitamins. European Journal of Cancer, 1998. 34(12): p. 1852-1856. De Lima, F., Diet and cancer in Northeast Brazil: evaluation of eating habits and food group consumption in relation to breast cancer. Cad Saude Publica, 2008. 24(4): p. 820-8. Jarvinen, R., et al., Diet and breast cancer risk in a cohort of Finnish women. Cancer letters, 1997. 114(1-2): p. 251-253. Wakai, K., et al., Dietary intakes of fat and fatty acids and risk of breast cancer: a prospective study in Japan. Cancer science, 2005. 96(9): p. 590-599. Hunter, D. and W. Willett, Diet, body build, and breast cancer. Annual review of nutrition, 1994. 14(1): p. 393-418. Bennicke, K., et al., Cigarette smoking and breast cancer. British Medical Journal, 1995. 310(6992): p. 1431. Ha, M., et al., Smoking cigarettes before first childbirth and risk of breast cancer. American Journal of Epidemiology, 2007. Terry, P., A. Miller, and T. Rohan, Cigarette smoking and breast cancer risk: a long latency period? International Journal of Cancer, 2002. 100(6): p. 723-728. CARIF-UM, CARIF-UM Release New Malaysian Breast Cancer Genetic Study Kuala Lumpur, Cancer Research Initiatives Foundation (CARIF) and University Malaya (UM), 2008. Weir, R., P. Day, and W. Ali, Risk factors for breast cancer in women. A systematic review of the literature. New Zealand Health Technology Assessment Report, 2007. 10(2). Mickey, R. and S. Greenland, The impact of confounder selection criteria on effect estimation. American Journal of Epidemiology, 1989. 129(1): p. 125. Maldonado, G. and S. Greenland, Simulation study of confounder-selection strategies. American Journal of Epidemiology, 1993. 138(11): p. 923. Greenland, S., Invited commentary: variable selection versus shrinkage in the control of multiple confounders. American Journal of Epidemiology, 2008. Dales, L. and H. URY, An improper use of statistical significance testing in studying covariables. International journal of epidemiology, 1978. 7(4): p. 373. Bala, D., et al., Role of dietary intake and biomarkers in risk of breast cancer: a case control study. Asian Pac J Cancer Prev, 2001. 2: p. 123-30. Yavari, P., M. Mosavizadeh, and B. Sadrol-Hefazi, Reproductive Characteristics and the Risk of Breast Cancer-A Case-control Study in Iran. Asian Pacific Journal of Cancer Prevention, 2005. 6: p. 370-375. Finney Rutten, L. and R. Iannotti, Health beliefs, salience of breast cancer family history, and involvement with breast cancer issues: adherence to annual mammography screening recommendations. Cancer Detection and Prevention, 2003. 27(5): p. 353-359. Daud, N.A., A Study of Risk Factors of Breast Cancer among Registered Female Patient in Kuala Lumpur Hospital between JULY 2001 TO SEPTEMBER 2001. NCD Malaysia, 2004. 3: p. 29-34. Ozmen, V., et al., Breast cancer risk factors in Turkish women a University Hospital based nested case control study. World Journal of Surgical Oncology, 2009. 7(1): p. 37. Jayalekshmi, P., S. Varughese, and M. Kalavathi, A Nested Case-Control Study of Female Breast Cancer in Karunagappally Cohort in Kerala, India. Asian Pacific Journal of Cancer Prevention, 2009. 10: p. 241-246. Helmrich, S., et al., Risk factors for breast cancer. American Journal of Epidemiology, 1983. 117(1): p. 35. Negri, E., et al., Lactation and the risk of breast cancer in an Italian population. International Journal of Cancer, 1996. 67(2): p. 161-164. Tavani, A., et al., Risk factors for breast cancer in women under 40 years. European Journal of Cancer, 1999. 35(9): p. 1361-1367. Naieni, K., et al., Risk factors of breast cancer in north of Iran: a case-control in Mazandaran Province. Asian Pacific Journal of Cancer Prevention, 2007. 8(3): p. 395. Ebrahimi, M., M. Vahdaninia, and A. Montazeri, Risk factors for breast cancer in Iran: a case-control study. Breast Cancer Res, 2002. 4(5): p. R10. Morabia, A., et al., Breast cancer and active and passive smoking: the role of the N-acetyltransferase 2 genotype. American Journal of Epidemiology, 2000. 152(3): p. 226. Norsa adah, B., et al., Risk factors of breast cancer in women in Kelantan, Malaysia. Singapore medical journal, 2005. 46(12): p. 698. Viladiu, P., et al., A breast cancer case-control study in Girona, Spain. Endocrine, familial and lifestyle factors. European Journal of Cancer Prevention, 1996. 5(5): p. 329. Pharoah, P., et al., Family history and the risk of breast cancer: a systematic review and meta-analysis. International Journal of Cancer, 1997. 71(5): p. 800-809. Schubert, E., et al., BRCA2 in American families with four or more cases of breast or ovarian cancer: recurrent and novel mutations, variable expression, penetrance, and the possibility of families whose cancer is not attributable to BRCA1 or BRCA2. American journal of human genetics, 1997. 60(5): p. 1031. Lubin, J., et al., Risk factors for breast cancer in women in northern Alberta, Canada, as related to age at diagnosis. Journal of the National Cancer Institute, 1982. 68(2): p. 211. Layde, P., et al., The independent associations of parity, age at first full term pregnancy, and duration of breastfeeding with the risk of breast cancer. J Clin Epidemiol, 1989. 42(10): p. 963-73. Brinton, L., et al., Breastfeeding and breast cancer risk. Cancer Causes and Control, 1995. 6(3): p. 199-208. Bernstein, L., Breastfeeding Experience and Breast Cancer Risk among Postmenopausal Women. Cancer Epidemiol Biomarkers Prev, 1998. 7: p. 365-369. Newcomb, P., et al., Lactation in relation to postmenopausal breast cancer. American Journal of Epidemiology, 1999. 150(2): p. 174. Furberg, H., et al., Lactation and breast cancer risk. International journal of epidemiology, 1999. 28(3): p. 396. Wang, Q., et al., A case-control study of breast cancer in Tianjin, China. Cancer Epidemiology Biomarkers Prevention, 1992. 1(6): p. 435. AL-Shaibani, H., et al., Risk Factors of Breast Cancer in Kuwait: Case-control Study. IRANIAN JOURNAL OF MEDICAL SCIENCES (IJMS), 2006. 31(2): p. 61-64. Calderin-Garcidueias, A., et al., Risk factors of breast cancer in Mexican women. Salud p?blica de Mà ©xico, 2000. 42: p. 26-33. Ramon, J., et al., Age at first full-term pregnancy, lactation and parity and risk of breast cancer: a case-control study in Spain. European journal of epidemiology, 1996. 12(5): p. 449-453. Magnusson, C., et al., The role of reproductive factors and use of oral contraceptives in the aetiology of breast cancer in women aged 50 to 74 years. International Journal of Cancer, 1999. 80(2): p. 231-236. Sikind, V., et al., Breast cancer and breastfeeding: results from an Australian case-control study. American Journal of Epidemiology, 1989. 130(2): p. 229. Lai, F., et al., A case-control study of parity, age at first full-term pregnancy, breast feeding and breast cancer in Taiwanese women. Proceedings of the National Science Council, Republic of China. Part B, Life sciences, 1996. 20(3): p. 71. Byers, T., et al., Lactation and Breast Cancer: Evidence for a Negatwe Association in Premenopausal Women. American Journal of Epidemiology, 1985. 121(5): p. 664. Mctiernan, A. and D. Thomas, Evidence for a protective effect of lactation on risk of breast cancer in young women: results from a case-control study. American Journal of Epidemiology, 1986. 124(3): p. 353. Yoo, K., et al., ORIGINAL CONTRIBUTIONS: Independent Protective Effect of Lactation against Breast Cancer: A Case-Control Study in Japan. American Journal of Epidemiology, 1992. 135(7): p. 726. Yuan, J., et al., Risk factors for breast cancer in Chinese women in Shanghai. Cancer research, 1988. 48(7): p. 1949. Tao, S., et al., Risk factors for breast cancer in Chinese women of Beijing. International Journal of Cancer, 1988. 42(4): p. 495-498. Gilliland, F., et al., Reproductive risk factors for breast cancer in Hispanic and non-Hispanic white women: the New Mexico Womens Health Study. American Journal of Epidemiology, 1998. 148(7): p. 683. Romieu, I., et al., Breast cancer and lactation history in Mexican women. American Journal of Epidemiology, 1996. 143(6): p. 543. Newcomb, P., et al., Lactation and a reduced risk of premenopausal breast cancer. New England Journal of Medicine, 1994. 330(2): p. 81. Tryggvadottir, L., et al., Breastfeeding and reduced risk of breast cancer in an Icelandic cohort study. American Journal of Epidemiology, 2001. 154(1): p. 37. Kuru, B., et al., Risk Factors for Breast Cancer in Turkish Women with Early Pregnancies and Long-lasting Lactation. Acta oncologica, 2002. 41(6): p. 556-561. Talamini, R., et al., The role of reproductive and menstrual factors in cancer of the breast before and after menopause. European Journal of Cancer, 1996. 32(2): p. 303-310. Adebamowo, C. and O. Adekunle, Case-controlled study of the epidemiological risk factors for breast cancer in Nigeria. British Journal of Surgery, 1999. 86(5): p. 665-668. Vecchia, C., et al., General epidemiology of breast cancer in northern Italy. International journal of epidemiology, 1987. 16(3): p. 347. Lokman, R., et al., Selenium blood level and other risk factors of breast cancer among patients in HKL, in National public Health Qolloquium, M.F.U. Cpmmunity Health Department, Editor. 2001: Kuala Lumpur. Brinton, L., et al., Modification of oral contraceptive relationships on breast cancer risk by selected factors among younger women. Contraception, 1997. 55(4): p. 197-203. Pike, M., et al., Hormonal risk factors,breast tissue age and the age-incidence of breast cancer. 1983. Marchbanks, P., et al., Oral contraceptives and the risk of breast cancer. The New England journal of medicine, 2002. 346(26): p. 2025. Malone, K., J. Daling, and N. Weiss, Oral contraceptives in relation to breast cancer. Epidemiol Rev, 1993. 15(1): p. 80-97. Vessey, M. and R. Painter, Oral contraceptive use and cancer. Findings in a large cohort study, 1968-2004. British journal of cancer, 2006. 95(3): p. 385. McPherson, K., C. Steel, and J. Dixon, ABC of breast diseases: Breast cancerepidemiology, risk factors, and genetics. British Medical Journal, 2000. 321(7261): p. 624. Ronco, A., et al., Meat, fat and risk of breast cancer: a case-control study from Uruguay. International Journal of Cancer, 1996. 65(3): p. 328-331. Byrne, C., G. Ursin, and R. Ziegler, A comparison of food habit and food frequency data as predictors of breast cancer in the NHANES I/NHEFS cohort. Journal of Nutrition, 1996. 126(11): p. 2757. Ronco, A., E. De Stà ©fani, and A. Fabra, White meat intake and the risk of breast cancer: a case-control study in Montevideo, Uruguay. Nutrition Research, 2003. 23(2): p. 151-162. Franceschi, S., A. Favero, and C. La Vecchia, Influennce of food groups and food diversity on breast cancer risk in Italy Int J Cancer, 1995. 63(6): p. 785-789. Hunter, D., et al., Cohort studies of fat intake and the risk of breast cancera pooled analysis. New England Journal of Medicine, 1996. 334(6): p. 356. Toniolo, P., et al., Consumption of meat, animal products, protein, and fat and risk of breast cancer: a prospective cohort study in New York. Epidemiology, 1994: p. 391-397.

Friday, January 17, 2020

Ida’s Impairment

1) (1) The U. S. GAAP section 360-10-35-21 states â€Å"A long-lived asset (asset group) shall be tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable†. An example of an event like this is a significant decrease in the market price of a long-lived asset. As stated in the case, one of Ida’s competitors sold its extremely comparable commercial building for an amount significantly less than its asking price.Since these assets are very similar in comparison, this significantly less price for the competitor’s building is an example of a decrease in the market price of Ida’s commercial building. Therefore under the U. S. GAAP, Ida needs to test the U. S. commercial building for recoverability. (2) Under IAS 36. 12, there are certain external factors that lead you to want to test for recovery such as a decline in market value. The sale of the building across the street is an example of one of those external factors.IAS 36. 6 explains impairment and how to record impairment. Under IFRSs IAS 36. 66, the recoverable amount of cash-generating units (CGUs) should be determined for the individual asset. Therefore, a recoverability test must be done. 2) As of U. S. GAAP 360-10-35-17, when reporting to its U. S. based lender as of December 31, 2010, Ida should record $600 for impairment on the U. S. commercial building. Under GAAP, one must compare the fair value to the carrying amount.Since the fair market value is $3,900 and the carrying amount is $4,500, impairment is calculated as the difference $600. *All dollars in thousands (U. S. GAAP 360-10-35-17) 3) Under IAS 36. 6, when reporting to its parent as of December 31, 2010, Ida should record $500 for impairment on the U. S. commercial building. The recoverable amount for the commercial building is $4,000. The carrying amount is $4,500. Since the carrying amount is greater than the recoverable, the impairment is the diffe rence. *All dollars in thousands (IAS 36. 6)