Segmental reporting Essay Example For Students

Segmental announcing Essay Index1Introduction to segmental reporting22Origin of segmental reporting22.1The fineness-theorem22.2Market productivity theory22.3Agency theory22.4Accounting theory33The most significant segmental detailing standards33.1International Accounting Standard 14 (IAS 14)33.1.1The International Accounting Standards Committee33.1.2The International Accounting Standards Board43.1.3IAS 14: Segment reporting43.1.3.1Objective of IAS 14 (revised)43.1.3.2Applicability of IAS 14 (revised)43.1.3.3Identification of segments53.1.3.4Information that must be disclosed53.2SSAP 2564Comparison with nearby GAAPs65Evaluation of segmental reporting65.1Advantages65.2Disadvantages75.2.1Costs of segmental reporting75.2.1.1Monetary costs75.2.1.2Lost time of management75.2.1.3Decrease in adventure sense75.2.2Difficulties one can involvement in the presentation of the announcing requirements75.2.2.1Difficulties concerning the recognizable proof of segments85.2.2.2Difficulties identified with the data to be disclose d8Segmental reporting1Introduction to segmental reportingSegmental revealing can be viewed as the examination of the money related data of a venture or gathering between the distinctive business exercises or potentially the diverse geographic zones wherein it works . The explanation behind this detailing division into various business exercises and geographic territories is that these have diverse benefit possibilities, development openings, degrees and sort of hazard, paces of return and capital needs. On account of these distinctions, it is conceivable that united fiscal reports are not adequate (these budget summaries sum up the outcomes and money related situation for the revealing substance all in all). The revelation of data about an undertakings activity in various ventures, its remote tasks and fare deals, and its significant clients, as a fundamental piece of budget reports, may give an answer for this issue (Thoen and Lefebvre, 2001). 2Origin of segmental reportingFour hypotheses that are portrayed by a bookkeeping or a budgetary foundation can be considered as variables that made a requirement for the division of data. In the accompanying passages, a concise portrayal of these hypotheses will be given. 2.1The fineness-theoremThis hypothesis expresses that given two sets containing a similar data, in the event that one is separated all the more finely, it will be in any event as significant as the other set. Applied to segmental detailing, this implies the sectioned data will consistently contain data that is as normal and important as the data gave by totaled budget summaries. 2.2Market effectiveness theoryAccording to Fama (1970), three sorts of productivity can be recognized, contingent upon the accessible data: (1) feeble structure proficiency, (2) semi-solid structure effectiveness, and (3) in number structure productivity. A market is effective in the feeble structure when every single past cost are reflected in todays cost. A market is proficient in the semi-solid structure when costs mirror all open data. Finally, a market is productive in the solid structure when all data in a market, regardless of whether open or private, is reflected in the cost. The announcing of sectioned data by organizations might be helpful to make progressively effective markets. This is on the grounds that this sort of data builds the straightforwardness of the organization which may assist with making progressively exact forecasts about future additions. 2.3Agency theoryThe organization hypothesis concerns the connection between a head (for example clients and investors of budgetary data) and a specialist of the head (for example companys managers)1. Since both the head and the operator need to boost their own utility and in light of the fact that these utilities are not equivalent, organization expenses and doubt of the investors towards the executives emerge (Emmanuel ; Garrod, 1992). As the two gatherings have various utilities that they need to boost, they additionally have an alternate assessment on the amount, the degree of detail and by what implies the data in regards to the organization ought to be made open. Operators, for instance, tend to retain data since they are anxious about the possibility that that contenders will exploit this data or on the grounds that they don't need worker's guilds or representatives to utilize the data to think about gaining figures from various portions (Thoen ; Lefebvre, 2001). These days, money related examiners look negative toward organizations that don't flexibly segmental data. Their terrible assessment of such organizations involves a negative effect on the offer estimations of those organizations which on their turn powers the organization to give more data. Deze tekst zeker nog veranderen2.4Accounting theoryThis hypothesis expresses that the arrangement of fragmented data is essential so as to have the option to pass judgment on vulnerability and to more readily esteem the companys exercises. The explanation here front, is that such data makes it conceivable to make significant decisions of dangers and to anticipate future income in an increasingly precise manner. 3The most signi ficant segmental revealing standards3.1International Accounting Standard 14 (IAS 14)3.1.1The International Accounting Standards CommitteeThe IASC was framed in 1973 at the activity of Henry Benson, a British contracted bookkeeper, who was around then leader of the organization that would later become PricewaterhouseCoopers. The targets of this board of trustees were (Flower and Ebbers, 2004):To define and distribute in the open enthusiasm bookkeeping gauges to be seen in the introduction of fiscal summaries and to advance their overall acknowledgment and recognition. To work for the most part for the improvement and harmonization of guidelines, bookkeeping norms and systems identifying with the introduction of budget summaries. Somewhere in the range of 1974 and 2000, the IASC gave nearly forty measures, however these were so ambiguous and allowed such a large number of elective bookkeeping medicines that they did little to diminish the assorted variety of monetary revealing practice all through the world. Anyway before the finish of the 90s, two advancements made it increasingly likely that the IASCs measures would become applied and acknowledged around the world. The principal concerned the choice of the EU to align itself with the IASC with a definitive point of allowing European MNEs to utilize the IAS norms for their records. Besides, a significant understanding was made so as to improve the worthiness of the IASs by the universes stock trades. All the more precisely, the IASC concurred with the International Organization of Securities Commissions (IOSCO), which speaks to the national stock trade administrative bodies at the global level, that the last would prescribe the national administrative bodies to allow outside worldwide partnerships to utilize the IASs depending on the prerequisite that the IASC would convey increasingly subjective IASs. These two advancements were critical to upgrade the status and the adequacy of the measures. Character Disorders Essay Paper5.2.1Costs of segmental reportingAccording to Mautz (1968), the expanding expenses of segmental detailing can be separated into three gatherings, (1) money related costs, (2) costs coming about because of the lost time of the executives, and (3) the expense coming about because of the decline in adventure sense. 5.2.1.1Monetary costsThese costs will be costs for extra faculty, for the augmentation of the framework that assembles data and for the extra review of the divided data. Nonetheless, Radebaugh and Gray (1993) imply that, by and large, these extra expenses are not material when you understand that administration has a great deal of opportunity to pick the various sections. In this manner, the board has the likelihood to let these portions relate tantamount to conceivable to the structure of the organization. In addition, organizations effectively gather data for interior purposes, so the additional expenses for outer detailing are limited. 5.2.1.2Lost time of managementThis kind of cost has to do with the time the board loses when it needs to respond to addresses identified with the extra data. 5.2.1.3Decrease in adventure senseThis kind of costs ascends from the transient considering speculators and different clients of money related data. The executives needs to consider the cost-viability of their organization both on the long and the short run. Because it additionally needs to take a gander at the since quite a while ago run cost-adequacy, it is conceivable that it will make misfortunes in the short run. In the event that the clients of the extra data will just assess the board on their short run outcomes, opportunities of a lifetime exists that these supervisors won't take a gander at the since quite a while ago run any longer and simply center around momentary increases. Obviously, this is disadvantageous for the organization. 5.2.2Difficulties one can involvement in the presentation of the revealing requirementsHere, in any event two sorts of issues can be recognized. Above all else, challenges concerning the ID of sections can emerge. Inquiries here can be on which premise the sections must be recognized, what size the various portions need to have and what number of fragments must be revealed. A subsequent trouble is identified with the distinguishing proof of data to be unveiled. 5.2.2.1Difficulties concerning the recognizable proof of segmentsA first trouble is to decide the correct premise on which the various fragments must be recognized. A significant point that must be remembered is that the exercises who have a place with one fragment must be comparable (homogeneous) to one another and that the exercises who have a place with various portions must be heterogeneous to one another. A subsequent trouble concerns the choice of a division measurement. Organizations have the decision between four techniques that are accessible for the recognizable proof of fragments: (1) division dependent on line-of-business, (2) division dependent on land zones of exercises, (3) division dependent on the inner corporate structure, and (4) sections for every individual market in which the organization is working. Enterprises may

Disscuction Example

Disscuction Example Disscuction †Article Example Collective Programs in Schools Approaches for improving cooperative projects in schools Collaborative projects inschools normally includes those projects which give and offers an extra multidisciplinary experience for understudies and understudies that are conceded or taken on at least two extraordinary and free establishments (Doorley and Witthoft, 2012). These organizations are confirmed for this community by applicable experts for instance wellbeing projects and law programs. The projects are significant since various youngsters in schools accompany extraordinary and complex clinical, social and training difficulties and nobody can address these difficulties henceforth a requirement for joint effort between educators, guardians and different experts in various foundations (Gimpel and Collett, 2010).ApproachesCollaboration with other calling: Due to increment in language assorted variety and understudy with unique needs, it’s representing a test for influenced gatherings to cooperate to address the issues of these understudies (Harrison, 2001).Collaboration with the network: This helps network building endeavors both all through the school. The encompassing network for the most part impacts the understudies how they feel about themselves and their demeanor towards instruction. Issues like financial status, family foundation and wellbeing normally influence the children’s inspiration and premium learning.Collaboration with the state law: State laws improve and in certain occasions need collective endeavors in addressing the requirements of the kids (Doorley and Witthoft, 2012). For instance in No Child abandoned demonstration of 2002 it need that each school should think of procedures for guaranteeing great approaches to establish and work together with parentsGoalsEthics: It assumes basic job in training concerning dynamic since the activities and words expressed by the instructor impacts enormously the being of the understudy character. Since t he kids are going to meet distinctive unique condition, the shared projects uncovered him/her ahead of schedule to these various sorts of condition (Doorley and Witthoft, 2012).Legal worries: Since now day’s courts are all the more every now and again associated with issues that occur in school it has constrained instructors and understudies to know about lawful issues extending from understudies and their privileges to showing contracts (Gimpel and Collett, 2010). Through the synergistic projects, it has empowered organizations to share their legitimate structure subsequently improving mindfulness among the stakeholders.Promotes a learning communityCollaboration programs in schools particularly for this situation, with the network will upgrade esteems like sharing thoughts through group and gathering work, esteeming the significance of communalism (Harrison, 2001). Guardians and understudies are likewise part of school dynamic through joint effort program and formation of ne w policies.References Doorley, S., and Witthoft, S. (2012). Make space: How to make way for inventive coordinated effort. Hoboken, N.J: John Wiley and Sons.Gimpel, P. G., and Collett, B. R. (2010). Shared home/school mediations: Evidence-based answers for enthusiastic, conduct, and scholastic issues. New York: Guilford Press.Harrison, B. (2001). Collective projects in indigenous networks: From hands on work to rehearse. Pecan Creek [u.a.: AltaMira Press.

Most delicious deliverables ever

Most delicious deliverables ever BEHOLD! I MADE FOOD! GOOD FOOD! Remember when I set my IAP resolution to cook dinner every night? Well, I did it!* *Okay, I mostly did it. There were a few nights where I went to our student center convenience store for a pbj bagel sandwich because we had a hard track workout that day and gosh darnit all I want is some peanut butter and some carbs after a tough run and I’m not in any mood to assemble it myself. Still, serving up two entrees with leftovers each week is mighty impressive in my opinion when I have UROP, Track, and play rehearsals going on. The womens track team had a baking night where we made one of our favorite treats, ice cream cone cupcakes. The chocolate one looks melted, but thats just an effect from the hardened frosting!By the end of IAP, I never knew when culinary creativity would strike. One Sunday, when I had an hour of free time between the end of a long run and a rehearsal (hang on, I’ll get to that), I decided that was a perfect time to make tiramisu. But I didn’t have mascarpone, or coffee, or even espresso. So I turned to greek yogurt and chai tea instead. It was like a melting pot tiramisu, and I ate it all. I would say the biggest difference between this IAP and last IAP was my ruthlessness in adapting recipes. Some were my own changes (I put cranberries in the cheese gougeries because I had so. many. cranberries in my freezer), but others were friendly tips. A few hours before Operation: MacNCheese commenced, I was advised to add a little mustard in with the cheese. Now, my recipe called for nutmeg to be added with the cheese, and I had never made macaroni and cheese in any way, shape, form, or box in my life, but I was more than willing to make a game-day starting lineup switch. This is because I don’t particularly like nutmeg. Nutmeg is an excellent team player, but not a stand-alone star. To put this in elementary school terms, when you were choosing teams for dodgeball, you always picked cinnamon first, nutmeg second. Nutmeg is like the Ryan Seacrest of spices. It gets to mingle with all the hottest stars, but isn’t particularly talented itself. You see what I mean? Nutmeg: out. Mustard: in. Dinner: delicious. Now, I could wrap up this uncharacteristically short entry with the implications of my cooking adventures (because believe me, there were adventures), detailing how I practiced important engineering leadership capabilities such as resourcefulness (there is no mascarpone within a 1-mile radius of my room which is significant since it’s snowy and oh look! Greek yogurt is right here), decision-making (do I follow through with the mustard advice?), and meeting a deadline (I will start eating uncooked cornmeal if I don’t get some French toast up on this plate). I could do all that, but there’s a pear clafouti recipe I’m dying to try so I better go. I will leave you with proof of my other exciting IAP adventure that I briefly mentioned in my vlog intro video. I was in MIT Dramashop’s production of Hydriotaphia, in which I basically played a homeless woman from the 1600s. I used more conditioner in our two-week performance period than I probably normally do in a two-month period. Middle: Xindi 10 and I as the Ranters in Tony Kushners Hydriotaphia. Bottom: The Ranters try to convince Dame Dorothy (Alex 12) to come to America on their ship. Last two photos by Eric Levenson. Okay, off to core some pears. If this entry drove your stomach crazy, feel free to click on the food pics to get the recipes!

Comparison Between Christopher Marlowes Doctor Faustus...

Christopher Marlowes Doctor Faustus versus William Shakespeares Twelfth Night Both Christopher Marlowes Doctor Faustus and William Shakespeares Twelfth Night deploy many of the same characteristic rhetorical features of 16th century verse dramas. Both plays are characterized by highly elaborate language, usually in iambic pentameter, although different types of verse structures are occasionally used to convey different moods or character types. Both plays combine tragedy and comedy within the same narrative, often showcasing comedic scenes after tragic ones and vice versa. However, Marlowe and Shakespeares use of language reflect fundamentally different views of the human character in literature. Marlowes language is essentially presentational. He tells rather than shows the listener what is going on and how Faustus character is evolving. Shakespeare, in contrast, uses language to dramatize scenes in which characters undergo real, meaningful changes. At the beginning of Doctor Faustus, the Chorus looks at the audience and explains what the play will be about. In the first soliloquy, Faustus is a learned scholar and is contemplating selling his soul to the devil. What doctrine call you this, Che sera, sera, / What will be, shall be? Divinity, adieu. Faustus speaks in a language filled with literary allusions and complex verse. He summons Mephistopheles after being visited by two angels, one of whom counsels him to sell his soul, the other of whom tells him to be

Why The British Petroleum Was Responsible For The Accident

No doubt that the Deepwater Horizon oil spill was one of the worst and the largest oil in the history of the world. In the following essay we will discuss about the various aspects related to the accident and find out whether if the British Petroleum was responsible for the accident. BP or British Petroleum is the largest corporation in the United Kingdom and is an international company that operates in oil, gas and chemical industry. The company is headquartered at London. It owns various refineries as well as chemical plants across the globe. The company produces around 32000,000 barrels of oil daily and operates more than 25K oil service stations across the world with total employee strength up to 85,000. (bp.com, 2015) In Gulf of Mexico, BP had been operating the offshore drilling rig called Deepwater Horizon which it had leased from the Transocean. During the mid of April 2010, there was explode on it as a result of which it had collapsed. This had caused the rupture in the riser of the deep oil well where it has been operating. It was followed by the largest ever oil spill in which around five million barrels of oils was released in the marine environment of gulf of around seventy thousand sq. miles. The accident had also claimed eleven on board causalities and seventeen critical injuries. More than 2 million gallons of chemical was used to clear up the spill. This spill had resulted in heavy losses for the company both financially and in terms of respect. TheShow MoreRelatedBritish Petroleum And Oil Spill1197 Words   |  5 Pagesin the Gulf of Mexico. The ocean was filled with oil which harmed the environment. The oil spill is considered to be the biggest spill in the United States. Several sea creatures were covered with oil, it contaminated them and killing others. The local people were affected by the oil change by having no job due to the water being toxic. The British Petroleum company do not take fault for the explosion but they cleaned up the oil spill. Although the British Petroleum contradicted themselves making theRead MoreBritish Petroleum Legal Practices And Ethical Responsibilities Within Its Corporation1019 Words   |  5 PagesBritish Petroleum Legal Factors British Petroleum is a multinational corporation that provides fuel for transportation, energy for heat and light, and petrochemicals products for everyday items to its customers. It operates in more than 80 countries and produces approximately 3.2 million barrels of oil per day. Throughout the course of British Petroleum’s life cycle it has been involved in a number of legal dilemmas which related to environmental, safety, and political issues. The purpose of writingRead MoreThe Effect Of Obeying The Rules1458 Words   |  6 PagesFrom1972–1980, the construction was managed by Indian engineers and many changes were made to the design by Indian government engineers. 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Therefore, it guaranteed BP’s economic goals by continuing producing oil in the United StatesRead MoreOil And Gas Industry : Exploration, Drilling, Refining, Production, Distribution, And Marketing Operations1094 Words   |  5 PagesCross-Cultural Perspectives British Petroleum or BP is among the six largest oil and gas companies in the world with a large multinational presence. BP is a British multinational organization with headquarters in London, England, and that pursues commercial interests throughout the world. BP has a strong global presence due to its production and marketing operations in several regions of the world. 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Reputations that take decades to build can be ruined in a matter of hours through incidents such as environmental accidents. â€Å"The definition of risk management for organizations has broadened, expanding beyond the tangible and quantifiable issues to the less tangible and more qualitative forms of risk. The bounded definition blinds executives to considerable opportunitiesRead MoreDeepwater Horizon Oil Spill in the Gulf of Mexico Essay1078 Words   |  5 PagesIn the wake of one of the worst oil spills since the Exxon-Valdez disaster, a massive inquiry into the underlying cause of the Deepwater Horizon tragedy has begun. Many people are wondering if this was a case of poor engineering, corporate greed, negligence, or even simple operator failure. Regardless of the cause, the crude oil is beginning to reach the United States coastline, and a guaranteed fix for the leak is nowhere in sight. In todays technolo gically advanced world, when a disaster likeRead MoreCrisis management; BP2129 Words   |  9 Pagesdiscuss the crisis of the British concern British Petroleum (BP). At first I would like to provide more information about the crisis and its consequences, then I will identify the kind of crisis we have to deal with, I will discuss the several communication strategies BP have used, I will explain the different reactions of the public on the crisis. At last, I will give the oil concern some advice, in case a reoccurrence takes place. The BP oil spill The BP oil spill was a big natural disaster in

Legal Ethics in Singapore Free Essays

Legal Ethics Laws, regulations and codes of conduct attempts to define standards of behaviour for lawyers in society. They form an important part of the jurisdiction’s regulatory process. These laws and codes of conduct demand a certain standard in which legal professionals should adhere to in their professional and private lives. We will write a custom essay sample on Legal Ethics in Singapore or any similar topic only for you Order Now It also represents a standard of ethical behaviour defined by legislators and professional bodies. In Singapore, there are a number of primary sources of legal ethics. The following are the main sources of legal ethics: * The Legal Profession Act Subsidiary legislation * Practice directions from the courts * Practice directions form the Law Society * Judicial decisions and opinions on legal ethics Lawyers are bound to these laws and regulation and must adhere to them diligently so as to not straw away from ethical behaviour or to a harsher extent of being banned from practising law in Singapore. In essence, a lawyer’s duty can be categorized into two main groups. They are the lawyers (I) duty to the court and (ii) duty to the client. The tables below explain briefly, the various duties lawyers have to the court and to their clients. Lawyer’s duty to the Court Duty | Explanation| Truthfulness in Court| – Rule 2(2) A Professional Conduct Rules- Must not mislead the court| Responsibility to Client’s Conduct| – Responsible for client’s conduct and representation of the case| Honoring Undertaking to the Court| – A Lawyer’s word must be his bond| Respect for the Court| – Lawyer’ conduct must be consistent with standing, dignity authority of the court | Responsibility in Assisting Administrative Justice| – Lawyers are officers of the court| Lawyer’s duty to the Client Duty | Explanation| Honesty| – Honesty in all dealings with the client| Diligence Competence| – Lawyer is expected to exercise necessary skills and diligently apply himself to the case| Confidentiality| – Obligation to maintain confidentiality of all communication between him and client| Conflict of Interest| – Lawyer’s conduct must not be influenced by personal or private interests| A lawyer’s challenge is to balance his responsibilities to assist the court with his duty to look after the best interest of his client. In essence, his duty to the administration of justice is weighed higher than the duty he has to his client. However, it brings about a concern for lawyers when defending their clients. This can be seen in situations in where a lawyer has to exercise his judgement in introducing evidence to the court. If the lawyer does not exercise his judgement in the favour of the court, he is putting his client at a disadvantage. Therefore it is extremely important that a lawyer does adhere to his duty to the court without compromising the position or case of his in any way for it to be advantageous for all parties. How to cite Legal Ethics in Singapore, Papers

Music and Adolescence free essay sample

By looking at the extent of the music consumption in the lives of adolescents, it is readily apparent that USIA plays an important part in their lives (North, Harvested ONeill, 2000). Music holds the power to influence many aspects of adolescents lives, both positively and negatively. It can relax or energize the body, influence cognitive development, enhance self-healing, and foster both comfort and discomfort (Essence Berger, 2006). In this paper, we will kick at the effects that music can have on developing adolescent lives, socially, emotionally, and cognitively.There are many ways in which music plays an important role in the social development of adolescents. According to Johnston and Katz 1957), music has important outcomes for the their colonization, because music and peer affiliations provide adolescents with significant social opportunities and relationships. This preferred music of peers who are admired at this time, whether for sound or trivial reason, is likely to become the affiliating partys choice (as cited in Miranda Class, 2009). Simon Firth (1987) acknowledges teenage identify formation as one of the main social functions of their music (as cited in Campbell et al, 2007).Teens fill their lives with music, gather around it, talk about it, all in a spirit of sociability. High schools bear witness to many cliques who mark themselves by their music and provide a way for adolescents to identify with others, in their process of solidification (Descends 1987). Many books and articles have been written suggesting that sub-cultures form around different genres of pop-music. One factor that motivates adolescents to listen to music, are the benefits it brings with a sense of belonging With peers (North Harvested, 1999).Music can help diminish boundaries between those of different ethnic, or social backgrounds. (Campbell et al, 2007) One 13 year old said hat music gave her a sense of a having a place to belong, both inside and outside the walls of school. Once a group focuses on a particular style of music, its members benefit, as they have defined themselves as part of a cultural elite, and attain the emotional gratifications of belonging. (Gilligan Gang) page 60 of Social Physiology of Music Edited by Harvested North..One possible reason that adolescents might gravitate to particular styles of music, is as a means of helping them to define their own identities. A preference for a certain style Of music can carry a message to other adolescents, in regards to where they think they belong with their personal attitudes, characteristics and values. Studies show that adolescents use their music preferences as a way of telling others about themselves (North Harvested, 1999). Rock music is often a natural target of interest for adolescents, and one reason may be that it can open the exploration of emerging sexual thoughts and feelings.The beat and firm pulse associated with rock music is both safe and exciting and can create state of mind in which fantasy and ones own body join together (Terror, 2001 Teens listen to USIA that their friends listen to, form bonds or social groups with people they want to belong with, so musical preferences become a sense of belonging for both personal and group identity (Levities, 2006). Brown Klutz (2003) found that in adolescence, social identity and relationships undergo tremendous changes, as the teen shifts their relationship from parents to peers (as cited in Miranda Grandeur, 2011).There is a link between this transitional time an adolescent is going through of parental protection to independence, and their desire for seeking and joining a preference culture hat serves as a connection to their maturity (Gilligan Can). According to Larson Ekberg (1 995), music can form an important part of the adolescent emerging from the cocoon Of familial identity (as cited in Campbell et al 2007). This function of breaking away from parents, is found in some genres of music that include lyrics that express defiance of those who are perceived to control the lives of adolescents. Gilligan Garn). According to Bleach, Gilligan Weaver (1 991), some studies indicate that teens who listen to certain rebellious forms of music such as heavy metal or rap, may also be ore likely to engage in delinquent behaviors (as cited in North Harvested, 1999). In other instances, music has also been shown to promote family bonding and communication between adolescents and parents (Miranda Gaudier, 2010). Music can also play an important role in the emotional development Of adolescents. The power of music to evoke emotions is evident in advertisements, movies, and mothers.Music can affect adolescents emotionally at a level deeper than is possible with words alone (Terror, 2001 It is used to manipulate our emotions to deeper levels because the emotions e experience in response to music take part in the cortex; the heart of emotional processing (Levities, 2006). Music can evoke both relaxation or stimulation and can also open up channels of self-expression. For the teenager this can provide a m eans of coping with powerful emotions and fantasies during this critical period of development. For some adolescents it can create a feeling of safety, where they feel free to express feelings.It enables them to connect with, and share feelings of love, longing, anger, sadness, rage, grief, longing, as well as to experience both closeness and isolation. It can give shelter to the distressed and confused adolescent. This process of expressing emotions with music, can help the adolescent to transition from childhood gratification to work on changes and dreams connected with adolescence (Terror, 2001 Self-esteem is an important part of an adolescents development and the emotional support and social approval from others can influence a childs self esteem (Contract, MacKenzie-Rivers, Malison, Lung (201 1).Studies show that adolescents preferences of music reflected an attempt to match their own self concept, with perceptions of the people who typically listen to that style. Higher levels of self esteem were also noted to be associated with adolescents identifying themselves more s trongly with a particular musical sub culture (North Harvested, 1999). Studies have shown that music can be associated with mental health issues in adolescents. Certain genres of music have been reported to be related to risk of suicide, self harm, depression, drug and alcohol abuse, and recklessness (Eking, Topology, Topology, Subconscious, Broker, 2012). However, there is a bidirectional relationship between music preferences and mental health issues. While preference for certain types of music may be red flags for mental lath problems, it may also be true that preferring these music types reflects the real cause of the problems (Eking et al). For instance, there has been much controversy over the influence of heavy metal music and teenage suicide.A couple decades ago, two famous heavy metal bands were unsuccessfully sued by the parents of suicide victim adolescents, because their music was being played while the adolescents died. (Eking et al) Studies indicate that preference for heavy metal music among adolescents may be a red flag for increased suicidal vulnerability, but the results also confirm that he characteristics of adolescents play a more important role as risk factors to suicidal behaviors, than their musical preference (Shell Westfield,1999).In one study, heavy metal music listeners were found to have a significant increase in positive attitude after listening to the music they prefer (Eking et al, 2012). Other studies confirmed that, for the majority of teenagers, listening to all genres of music has a positive effect on mood (Shell Westfield,1999). Music techniques have also been shown to be an effective method of treating adolescent mental health issues, because an adolescents life is in many ways, entered around and heavily influenced by music (Davis, Hendricks, Robinson Bradley 1999).There are also many ways in which music plays an important role in the cognitive development of adolescents. According to Arent Larson (1 995), music has been found to provide adolescents with a medium which to construct, negotiate and modify aspects of their personal identity, offering them a range of strategies for knowing themselves and connecting with others (as cited in Campbell et al, 2007).It is in the adolescent years, that one begins to discover that there exists a world of different ideas, different ultras and different ideas (Levities, 2006). Students claimed that they were not only in trigued by, but also thought it was important to know music as a means of understanding other civilizations, musics role in history, or stories of composers and performers. Music was described as an asset to shaping the broader sense of themselves, and how they might use what they know to be successful in the world (Campbell et al, 2007). It has been shown that musical activity involves nearly every region of the brain that we know about Therefore, it should be no surprise that music might enhance seasoning, motor functions, computation, auditory discernment, and coordination in adolescents lives (Hellenic, 2010). Studies have shown that the brain that is engaged in music undergoes neurological changes, and the findings suggest that music stimulates complex cognitive processes (T haute, 2008).The adolescence brain is forming new connections at an explosive rate, and this applies to the music heard and performed; new music connects other parts of the brain to what we were listening to during this critical period (Levities, 2006). It is interesting to note that studies have been one in people with altimeters, and although their memory loss deteriorates, many of these elderly people can still remember the songs they heard when they were fourteen!It has been observed that the reason the brain remembers this, is that our t eenage years were filled with many new emotional components and our magical and neurotransmitters acted to tag these memories (Levities, 2006). According to Gigged et al (as cited in Hellenic, 2010), adolescence is a period of synaptic pruning that strengthens the connections that are used more frequently and eliminates the ones that are not; this is influenced by things in which the adolescent participates. Chemistry Holland claim that both musical and mathematical processing access those synapses.So, the individual who is practicing music is also strengthening the neural connections that control mathematical reasoning (as cited in Hellenic, 2010). Formal music instruction during ones middle school years, indicates additional educational benefits for achievement in other academic areas, particularly in mathematics. Adolescence psychogenesis might present a window of opportunity during middle school for music to create and strengthen enduring neural connections in those regions (Hellenic, 2010).Barr and Christensen have noted that learning to read music involves manipulating patterns and symbols, which are fundamental concepts in algebra. If music and mathematics utilize the same general cortical areas, then the practice of one should influence the other (as cited in Hellenic, 2010). That could explain why the music instruction seems to enhance achievement in other areas such as math. According to Moran (2004), music teachers also assert that studying music fosters creativity, diverse thin king, and problem-solving skills (as cited in Hellenic, 2010).