Saturday, December 28, 2019

Implication of Oil and Gas Investment in Ghana - 15418 Words

1. O INTRODUCTION The purpose of this chapter is to give an introduction to the motive for selecting the implications and importance of oil and gas investment as the main subject of this project work. The background and history of this project are followed by the subject, providing an introduction to the main theme of this work. The problems for discussion are further presented in order to illustrate the main problems of this study. This chapter was completed by illustrating the structure of this study by presenting a model giving the reader an introduction to the main stages of this project. 1.1 BACKGROUND OF THE STUDY It is undeniable that oil, christened â€Å"black gold†, fuels the global economy. Oil converted into gas,†¦show more content†¦Investments in technology and the possibility of failure and delay make technology an uncertain factor. 6. Oil price 7. Environmental and livelihood implications of oil and gas investment The study seeks to find out how investors in oil and gas have been able to confront the above problems and also suggest possible recommendations. 1.3 RESEARCH OBJECTIVES Broad Aim: The broad aim of the study is to: To assess the implications and importance of oil and gas investment in Ghana. The specific objectives to be achieved are to: †¢ Undertake a comprehensive review and analysis of the oil and gas situation in Ghana. †¢ Analyze Ghana’s most recent oil and gas performance and highlight the specific challenges and constraints. †¢ To ensure transparency in oil and gas exploitation and resource wealth management in Ghana. 1.4 SIGNIFICANCE OF THE STUDY Since independence it has been part of every government s policy to explore Ghana s hydrocarbon deposits. Historically, exploration for oil and gas reserves in Ghana had been very limited due to the high risk nature of its terrain and low oil price environment in 2004 when the Kosmos /E.O group made initial contact with GNPC. Between 1898 to the late nineties an estimated hundred exploration wells had been drilled in Ghana with no significant discovery except for the Saltpond oil find in 1970. Our expert opinion on the recent oil discovery in Ghana is that it should be seen as aShow MoreRelatedTrans-National Corporations Destructive and Immoral Behaviors Behaviors 1098 Words   |  4 Pagesnation. McDonalds, Ford, and Shell are used as common examples for such companies, but today â€Å"smaller companies† are seen using the ever changing economy to expand into global endeavors (Meyar,1996). The appeal of larger markets, greater returns on investment, and overall cheaper pro duction, gives companies the incentive to enter the globalized world. What is not shown in the price these seemingly cheaper enterprises have on environment, political economies, and natural rights. These large companiesRead MoreThe Global Energy System Of Ghana2129 Words   |  9 Pagessystem† (IEA, 2014). Ghana is often considered the beacon in Sub-Saharan Africa with its thriving economy as well as having a relatively stable energy supply. Having predominately three main energy sources (petroleum, hydropower and biomass), biomass is the largest source composing 69% of the energy mix ( ). It is, however, essential to realise the link between the type of available energy systems and sources adopted to the living standards particularly in rural areas. Ghana is a highly dependentRead MoreAfrican Countries And The Quality Of Governance1731 Words   |  7 Pagesraises questions of whether a country with such ethnic diversity as Cameroon (over 240 ethnic groups, according to the website of the Office of the Prime Minister), historically constructed by colonialism, and cursed by its own resources (crude oil, natural gas and petroleum reserves, gold, iron, diamond) can have, enjoy and sustain good governance. At large, we aim at uncovering why bad/poor governance is persistent in Cameroon? In this paper, we address this question through the exploration of scholarlyRead MoreStabilisation in Investment Contracts and Changes of Rules in Host Countries: Tools for Oil Gas Investors34943 Words   |  140 PagesAssociation of International Petroleum Negotiators (AIPN) Stabilisation in Investment Contracts and Changes of Rules in Host Countries: Tools for Oil Gas Investors Peter D Cameron ACIArb PhD (University of Edinburgh), LLB (Joint Honours) (University of Edinburgh) Professor of International Energy Law and Policy CEPMLP, University of Dundee, UK p.d.cameron@dundee.ac.uk FINAL REPORT 5 July 2006  © Copyright Peter D Cameron PDCameron/AIPN/Final Report. 5 July 2006 TableRead MoreAssessment Performance of Public Utility in Nigeria: a Study of Nepa9699 Words   |  39 Pageseconomic. They are faced with weak or perverse incentives for efficient performance since managers are not accountable for their actions. 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Income for villagers also became insufficient as unemployment escalates as theyRead MoreDemand Side Management22653 Words   |  91 PagesPower factor correction 14.59 Case study 3. Zambia: Automatic load control and alternative energy supply at Lusaka water and sewerage company 14.67 Case study 4. Zambia: University energy assessment 14.73 Case study 5. Why DSM initially failed in Ghana 14.79 PowerPoint presentation: ENERGY EFFICIENCY Module 14: Demand-side management 14.87 SUSTAINABLE ENERGY REGULATION AND POLICY-MAKING TRAINING MANUAL page iv MODULE 14: DEMAND-SIDE MANAGEMENT page 14.1 1. MODULE OBJECTIVES 1.1. Module overview Read MoreArisaig Investment Letter6815 Words   |  28 PagesOctober 2012 Arisaig Partners is an independent investment management company founded in 1996. Our focus is on dominant consumer sector businesses in emerging markets. We run an Asia Consumer Fund, an Africa Consumer Fund and a Latin America Consumer Fund. In addition to our head office in Singapore, we have research offices in Hong Kong, Mumbai, Cape Town, Rio de Janeiro and the UK. Performance to 31 October 2012 (%) NAV (USD) Arisaig Asia Consumer Fund1 Arisaig Africa Consumer Fund ArisaigRead MorePopular Approaches to Educational Planning in Developing Countries5698 Words   |  23 Pagesspecific set of goals. Educational planning therefore is a fundamentally technical activity related to decision making process. Its purpose in the context of national educational programme and overall developmental objectives is to assess the implications of alternative sets of policy and thereby help decision makers choose that set which is most appropriate to the specified objectives. Events in the recent years have witnessed an increasing emphasis on the need to design educational policy in relationRead MoreProblems and Prospect of Marketing Petroleum in Nigeria15386 Words   |  62 Pages(Amen). ACKNOWLEDGEMENTS I want to use this medium to express my gratitude to all who made my academic pursuit possible. First of such goes to my caring parents MR WOLE BISI ADEOTI ADEKEYE and MRS ALHAJA KUDIRAT ADEKEYE, who bore the financial implication of educating me to the best I can, I say a very big THANKS to them. I owe a considerable vote of thanks to my dynamic, resourcefully and humble supervisor, MR I.B KADIRI, for his constructive, valuable suggestion, useful comments, and corrections

Thursday, December 19, 2019

Patient Education A Vital Role For Nurses - 1283 Words

Patient education has been a vital role for nurses. Over the years, the importance of educating patients has shown to improve outcomes and decrease re-hospitalization. With the advancement of technology in patient education, it has shown increase patient engagement and helps patients play and active role in their healthcare. These technologies can be used in the hospital, medical offices, at home and even on mobile devices. This gives several different opportunities to education patients and different ways for the patient to choose how they prefer to receive the information. Information technology helps with patient engagement which improves patient satisfaction, experience and positive outcomes (Patmon, Gee, Rylee Readdy, 2016). These†¦show more content†¦These applications are user friendly and can be personalized for each user. My son uses mySugr Diabetes logbook application. He doesn’t like to use the paper log book and this app helps keep track of his blood suga rs and helps with carb counting. There is an area to write down symptoms and a calculator to help with boluses. There is an option to take a picture of your food to help record your meals. It also provides diabetes education and coaching for goal management. It also comes with blood sugar check reminders. This app is free or go pro for a monthly cost. The Pro version links to some glucometer devices, this would upload blood sugars to the app from your device. For a teenager, it is easy to carry your phone and not have to keep the log book to record blood sugars. This is one more step to becoming more independent with his diabetes care. While we were in the hospital when he was first diagnosed, we received a lot of patient information. Most of the patient information was given by video and some return demonstration. There was very little patient engagement. The nurse encouraged us to watch the videos and then check in for any questions. It felt robotic to me, everyone received the sa me information. If I didn’t have a nursing back ground, I’m not sure I would have felt comfortable coming home. According to Cassono (2013), patient education increases comprehension and participation in self-management of health care and improve quality of life.Show MoreRelatedEvidence Based Practice For Pediatric Patients1588 Words   |  7 PagesAbstract: Evidence-based practice plays a critical role in the care of pediatric patients. Evidence-based practice requires health care professionals to research and implement new evidence into their nursing practice. New evidence can be used in all fields including pediatrics. It requires health care professions to invest time outside of work to be able to access new research. Many barriers stand in the way of implementing new protocols and procedures. 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This paper will focus on three areas that theRead MoreHow Healthcare Is Moving Swiftly Into Uncharted Territory1652 Words   |  7 Pagespolitical arena, however it is the American patient that will feel its effects, changes, and unfortunately undergo its transition. With the ever increasing needs related to patient care, such as living longer, more complex diseases, and rapid advancement in technology, a shift in education is a must. There is a profound difference it the handling of the healthcare system. Different viewpoints has caused a poor delivery system in patient care. As nurse leaders, leading the way will be instrumentalRead MoreEvaluation Of The Joint Commission On The Accreditation Of Hospitals1324 Wo rds   |  6 Pagescollaboration as a unit in patient care is especially important for the role as a professional nurse as it can make the job itself easier and more efficient. When teamwork is emphasized and valued in nursing the overall patient outcome is strongly enhanced. 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Wednesday, December 11, 2019

IFRS Compliance and Audit Quality

Question: Discuss about the IFRS Compliance and Audit Quality. Answer: Introduction: The analytical method pertaining to the financial information of DIPL could enable in preparing the audit plan. Such plan could be adjudged as a specific guideline, which is required to be followed during the undertaking of audit. Specifically, this enables the assessor to maintain the overall cost of audit at an effective level, which helps in minimising understanding with the clients (Zureigat 2015). The analytical approach to the financial announcements of DIPL indicates the procedure of information dissemination from the same. Such evaluation method could be conducted by using a group of mechanisms. However, with the help of analytical method of evaluating financial announcements, various financial analysts as well as accountants could decipher information for enabling in arriving at crucial business decisions (Barr-Pulliam et al. 2017). The common sizing analytical method enables in assessing the financial announcements to a common point of reference. As a result, the financial statements could be contrasted in relation to various timeframe or in relation to various entities. The assessors could consider the various item lines depicted in the financial report along with their method of reporting. For instance, the method of registering items like assets, liabilities and owners equity in the financial reporting of the organisation along with investigating digression from usual scenario (Bayer and Cowell 2016). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the reason of the identified variance. Along with this, ratio analysis could be adjudged as an effective analytical method, which could be used for contrasting financi al declarations coupled with the assessment of audit plan (Bepari and Mollik 2015). Explanation: The outcomes of the planning decisions related to audit planning is influenced primarily through the outcomes of analytical method to disseminate information from the financial reports. The following ratios have been taken into consideration: Particulars 2013 2014 2015 Solvency ratio 0.62 0.44 0.21 Profit margin 0.068 0.60 0.06 Current ratio 1.42 1.46 1.50 The above table signifies that the current ratio of DIPL has increased over the years. On the other hand, the profit margin has been observed as fluctuating over the years. With the help of this ratio, the net profit of an organisation could be compared with the overall revenues generated (Bryce, Ali and Mather 2015). However, this could carry immense value to the assessor in obtaining an overview of whether the expenditures are greater or lower and whether the management of the organisation has the need to reduce budget and overall expenses of the same. Any favourable or unfavourable change in the ratio could be utilised as a referential factor to assess the soundness of financial condition of DIPL. For example, the solvency ratio computed in the above table helps in depicting the favourable as well as unfavourable trends in the overall financial position of the firm. In a similar fashion, the contrast of ratios over the years would provide an insight of clearing both short-term and long-term obligations of the business. Hence, the auditors could gain an insight of the relative position of DIPL over the years along with evaluating the factors leading to undesirable position of the organisation (Cason, Friesen and Gangadharan 2016). Various significant factors are inherent in auditing constituting of incidence of material misstatements in the financial declarations of a particular entity. However, it is inherent that there are various kinds of both systematic and unsystematic risks depicting the way towards financial misstatements in the financial announcements of the organisations. In addition, the identified risks might be because of financial and non-financial factors, which could subsequently avert a particular entity in reflecting a fair view of the financial announcements. According to Devos and Zackrisson (2015), the detected risks might be associated with various risks of omission coupled with risks of various unthinkable errors for a particular bookkeeper. Thus, it could be adjudged as the inherent risk arising from the business operations of DIPL. Besides, the employees of DIPL are inexperienced and lack in proficiency, which have escalated the overall inherent risk of the organisation. In addition, such lack of experience might result in committing mistakes; thus, increasing the inherent risk. This is because the employees form a significant part of the organisation and it is not possible for the firm to ensure its business success and growth in future without effective employee contributions. The other important factors contributing towards inherent risk could be classified into various sections like environmental and external facets, material misstatements in past periods and false exercises (Gani, Wijeweera and Eddie 2017). The environmental facets directing the way towards inherent risk constitutes of rapid alterations where issues would arise associated with inventory valuation, intense competition in the market and lack of capital. Moreover, there is possibility of material misstatements, which would direct DIPL towards inherent risk in the upcoming years. The analysis of the present case of DIPL depicts the fact that the issues and complexities related to CEO succession comprise of inherent risk as well. In essence, the CEO succession could be adjudged as different, as the candidates are individuals (Graham 2015). Hence, the commencement of the process without compliance with the strategy, late initiation of the process, ineffective association of CEO and attrition of the staffs might result in inherent risk. The assessment of the provided case implies that the implementation process of the IT system has lead to certain issues. DIPL has employee shortage for managing the execution process and installation along with conducting the reconciliation and testing primarily before new arrangement at the end of the period. In addition, the initial assessment disclosed that several transactions carried out were not recorded in an appropriate manner. Hence, this results in material misstatement due to inherent factors, which is an error of omission in a particular financial announcement (Gray et al. 2016). The staff members of DIPL are needed to follow an appropriate sequence for registering accounts receivable and ledgers associated with accounts receivable. Along with this, the bank reconciliation is needed to be recorded appropriately as well (Milonas et al. 2016). Furthermore, the registration of revenue obtained from e-book and considering the reprint of textbooks in future could result in various inherent risks because of complexity associated with the process. Thus, the valuation of inventory pertaining to raw materials at average cost is not appropriate, as the average cost is well below the existing cost of paper. The detected inherent risks could be adjudged as the susceptibility of a specific assertion in relation to the material misstatements and they are depicted briefly as follows: Increasing burden on employees and management: Due to the rising burden of work on the staffs of DIPL, it has resulted in inaccurate bookkeeping. As a result, various attributes have happened that include the propensity in encountering cash flows, poor liquidity and operating results (Mumford et al. 2014). Reliability and intricacy are inherent due to risk associated with errors and misrepresentation in a simultaneous fashion. As per the case study, the management of DIPL has lack of integrity and it is expected to be ready for any loss of reputation in the business community. Often, it occurs that there is existence of incentives for the management. As a result, it leads to misstatement in the financial announcements (Nalewaik and Mills 2016). DIPL contributes to growth to major economic and competitive circumstances. In addition, these facets might have influence on the inherent risk of the business entity for the assessment of audit planning structure in an appropriate fashion. In the words of Saad (2014), the fraud risk could result in severe losses of assets due to fraudulent activities. The lack of motivation of the workforce due to additional work pressure of the staffs could induce them to engage in various kinds of fraudulent activities. Along with this, the expectations from the various groups of investors in reporting particular financial results or specifically on the part of the management in achieving particular targets of performance could result in increased fraud risk. Furthermore, strong pressure is exerted on the management of DIPL to announce particular financial results in a bid for averting generating the guarantees. The major types of risks that are identified in the context of the business operations of DIPL are briefly classified as follows: Types of risk Identification Engagement of workforce in fraudulent activities The primary fraud risk that might take place due to the business operations of DIPL is the engagement of the workforce in fraudulent activities because of greater level of employee dissatisfaction. The provided case study pertaining to the operations of DOPL states that the board has exerted heavy pressure on the organisation in acquiring a novel system of accounting. Such additional pressure on the staffs in conducting the installation process of the new information technology system for accounting might result in fraud. This signifies that the staffs might involve in fraudulent behaviours and activities for managing the process of reconciliation in an ineffective fashion and accordingly, material misstatements. The provided case depicts that the ineffective management of the execution process related to implementation of information technology for the system of accounting results in incorrect apportionment of various transactions at the end of the period. As a result, this might lead to severe loss because of material misstatement and fraudulent risk (DeFond and Zhang 2014). Method pertaining to financial reporting Another fraud risk that might confront the business operations of DIPL takes into account the risk related to financial reporting fraud. During certain situations, it has been observed that there is additional expectation from the external financiers or from the management. Such expectation is to achieve the particular targets of performance or other goals in order to qualify to obtain debt. As a result, there is enhanced risk of incorrect financial declarations. According to the balance sheet statement of DIPL provided in the case study, the net revenue of the organisation has increased from the year 2103 to the year 2015. Along with this, both the gross income and net income of the organisation have increased in tandem as well. Furthermore, the current assets and overall assets of the organisation DIPL have escalated as well. However, the provided case signifies that during the year 2015, DIPL has made a loan acquisition of $7.5 million, the major part of which has been obtained from BDO Finance. Apart from this, the provided case depicts that the loan obtained has a particular agreement of loan requiring DIPL in maintaining a current ratio of nearly 1.5 along with debt-equity of below 1. This depicts that such need might compel the organisation in maintaining the financial ratio for acquiring the credit terms. Hence, this might result in fraudulent activities, which could to lead inaccurate depiction of the financial position. As a result, the failure of the organisation in maintaining the standard yardsticks could make the organisation ineligible in acquiring funds from BDO Finance. Based on the provided case study, it could be remarked that the method of valuation associated with valuation of inventory of various raw materials at specifically average cost has not been appropriate. This is because of the fact that the average cost has been considerably lower in contrast to the existing paper cost. The risk of detecting fraudulent actions associated with implementing the new system pertaining to information technology could be conducted by monitoring various activities at various phases. The risk associated with financial reporting could be identified by conducting dissection of the financial statements on the part of the assessors along with reviewing the mechanisms of control over time (Stephenson et al. 2015). Benchmarking is considered as an analytical process and it could be used further for the assessment of audit plan. The variance of the real financial declaration from the yardstick enables in recognising the deviation and it assists in evaluating the rea son of the identified variance. References: Barr-Pulliam, D., Nkansa, P., Walker, K., appreciate helpful comments from Helen, W., Brown-Liburd, A.G. and Stefaniak, C., 2017. From Compliance to Strategy: Using the Three Lines of Defense Model to Evaluate and Motivate Internal Audit Contributions to Accounting Research. Bayer, R. and Cowell, F., 2016. Tax compliance by firms and audit policy.Research in Economics,70(1), pp.38-52. Bepari, M.K. and Mollik, A.T., 2015. Effect of audit quality and accounting and finance backgrounds of audit committee members on firms compliance with IFRS for goodwill impairment testing.Journal of Applied Accounting Research,16(2), pp.196-220. Bryce, M., Ali, M.J. and Mather, P.R., 2015. Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectivenessEvidence from Australia.Pacific-Basin Finance Journal,35, pp.163-181. Cason, T.N., Friesen, L. and Gangadharan, L., 2016. Regulatory performance of audit tournaments and compliance observability.European Economic Review,85, pp.288-306. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Devos, K. and Zackrisson, M., 2015. Tax compliance and the public disclosure of tax information: An Australia/Norway comparison.eJournal of Tax Research,13(1), p.108. Gani, I., Wijeweera, A. and Eddie, I., 2017. Audit Committee Compliance and Company Performance Nexus: Evidence from ASX Listed Companies.Business and Economic Research,7(2), pp.135-145. Graham, L., 2015.Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley Sons. Gray, S.E., Sekendiz, B., Norton, K., Dietrich, J., Keyzer, P., Coyle, I.R. and Finch, C., 2016. The development and application of an observational audit tool for use in Australian fitness facilities.Journal of Fitness Research,5(1), p.29. Milonas, A., Hutchinson, A., Charlesworth, D., Doric, A., Green, J. and Considine, J., 2016. Post resuscitation management of cardiac arrest patients in the critical care environment: A retrospective audit of compliance with evidence based guidelines.Australian Critical Care. Mumford, V., Greenfield, D., Hogden, A., Debono, D., Gospodarevskaya, E., Forde, K., Westbrook, J. and Braithwaite, J., 2014. Disentangling quality and safety indicator data: a longitudinal, comparative study of hand hygiene compliance and accreditation outcomes in 96 Australian hospitals.BMJ open,4(9), p.e005284. Nalewaik, A. and Mills, A., 2016.Project Performance Review: Capturing the Value of Audit, Oversight, and Compliance for Project Success. CRC Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Stephenson, M., Mcarthur, A., Giles, K., Lockwood, C., Aromataris, E. and Pearson, A., 2015. Prevention of falls in acute hospital settings: a multi-site audit and best practice implementation project.International Journal for Quality in Health Care,28(1), pp.92-98. Zureigat, Q.M., 2015. IFRS compliance and audit quality: evidence from KSA.International Journal of Accounting, Auditing and Performance Evaluation,11(2), pp.188-201.

Wednesday, December 4, 2019

The Mozart Effect free essay sample

Have you ever hear the old saying Mozart makes babies smarter? Can a mother simply playing Mozart while the Infant sleeps actually increase her babys brain function? Well there Is now evidence that this once perceived old wives tale Is actually true. The studies done to prove this seemingly bizarre event have deemed it, The Mozart Effect. The Mozart Effect is a set of research results that indicate that listening to Mozart music may induce a short-term improvement on the performance of certain kinds of mental tasks known as spatial-temporal reasoning.Spatial-temporal reasoning is the ability to visualize mental pictures of spatial patterns and mentally changing them over a time-ordered sequence of spatial transformations. This ability Is Important for generating and conceptualizing solutions to multi-step problems that arise in areas such as architecture, engineering, science, mathematics, art, games, and everyday life (Definition of Spatial-Temporal Reasoning). Major studies have been conducted on this theory, and the lead enthusiast and founder of this study was DRP. We will write a custom essay sample on The Mozart Effect or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Alfred A. Tomatos. The concept of the Mozart effect was described by French researcher, DRP. Tomatos, In his 1991 book Pours Mozart? He used the music of Mozart In his efforts to retrain the ear, and believed that listening to the music presented at differing frequencies helped the ear, and promoted healing and the development of the brain (Tomatos). Another enthusiast was J. S. Jenkins.His beliefs came from a study in 1993, that was conducted by Earaches which made the surprising claim that, after listening to Mozart sonata for two pianos (KICK) for 10 minutes, normal subjects showed improvement in spatial reasoning skills than after periods of listening to relaxation Instructions designed to lower blood pressure or silence. The mean spatial IQ scores were 8 and 9 points higher after listening to the music than In the other two conditions. The mentally stimulating effect did not extend beyond 10-15 minutes. These results proved controversial.Some investigators were unable to reproduce the findings, but others confirmed that listening to Mozart sonata KICK produced a small increase in spatial-temporal performance, as measured by various tests derived from the Stanford-?Blunt scale such as paper-cutting and folding procedures or pencil-and-paper maze tasks (Jenkins, 1-2). However, Earaches has stressed that the Mozart effect is limited to spatial temporal re asoning and that there is no enhancement of general intelligence; some of the negative results, she thinks, may have been due to inappropriate test procedures (Earaches, 365). One major study conducted by Earaches, with three to four year old pre-school children the original experiments on adults exposed to Mozart music were of short duration only. In related experiments, long-term effects of music were studied In groups of pre-school children aged 3-4 years who were given keyboard music lessons for SIX months, ruing which time they studied pitch intervals, fingering techniques, sight reading, musical notation and playing from memory. At the end of training all the children were able to perform simple melodies by Beethoven and Mozart.When they did they were then subjected to spatial-temporal reasoning tests calibrated for age, and their performance was more than 30% better than that of children of similar age given limited to spatial-temporal reasoning; there was no effect on spatial recognition. The effect lasted unchanged for 24 hours after the end of the music lessons but the recipe duration of the enhancement was not further explored. The longer durati on of the effects than in previous reports was attributed to the length of exposure to music and the greater plasticity of the young brain.In further experiments of this kind it has been claimed that the enhancement of spatial-temporal reasoning in Children after piano training has resulted in significantly greater scores in higher mathematics (Earaches Music training causes long-term enhancement of preschool Childrens spatial-temporal reasoning). Although some are skeptical and hesitant to believe that simply music can have such a powerful impact, studies, such as the ones listed above, are unanimous in stating that an infant who listens to Mozart has increased brain function.This increased brain function leads to a surplus of short-term and long-term benefits. One can see how this theory is affirmed by the immense amount of studies done that show the various benefits of listening to Mozart. Some of these studies even involve adolescents listening to some of Mozart sonatas. Another way is to analyze hat it is about Mozart sonatas in particular that stimulate the brain function as opposed to other classical composers. The last way one can affirm the Mozart Effect IS discussing how piano lessons at an early age can also improve brain function and Increase the chances of long-term benefits.The Mozart Effect was first introduced in 1993 by the scientists at the University of California at Irvine. This study was not on infants however. The study consisted of college students listening to Mozart sonata for two pianos (KICK) for ten minutes showed significantly better spatial reasoning skills than after periods of listening to relaxation instructions designed to lower blood pressure or silence. The study resulted in a mean spatial IQ score of 8 and 9 points higher after listening to the music than in the other two conditions. The effect was only short-term; it lasted only ten to fifteen minutes.These results proved controversial. Other researchers were unable to reproduce the findings but others confirmed the theory that listening to Mozart sonata KICK produced a small increase in spatial-temporal performance. These improvements were measured by various tests derived from the Stanford-? nineteen scale such as paper-cutting and folding procedures or pencil-and-paper maze asks. Earaches has stressed that the Mozart effect is only limited to spatial temporal reasoning and that there is no enhancement of general intelligence; some of the negative results, she thinks, could be attributed to inappropriate test procedures Jenkins).Many have criticized these positive findings in saying that these effects are due to the enjoyment arousal and that these same findings would not be present if the subject had no appreciation for classical music. These opinions of the effect are countered by a study done on rats by the University of Wisconsin in 1998. Rats were exposed in utter plus 60 days post-part to either complex music (Mozart Sonata k. 448)), minimalist music (a Philip Glass composition), white noise or silence, and Newer then tested for five days in a multiple T-maze.By Day 3, the rats exposed to the Mozart work completed the maze more rapidly and with fewer errors than the rats Irish suggests that repeated exposure to complex music induces improved spatial- te mporal learning in rats, resembling results found in humans. This proves that music appreciation and enjoyment has little to nothing to do with the improvement f the subjects (Earaches Improved maze learning through early music exposure in rats). A more impressive indication off Mozart effect is seen in epilepsy.In 23 of 29 patients with focal discharges, or bursts of generalized spike and wave complexes, No listened to the Mozart piano sonata KICK there was a significant decrease in epileptic activity as shown by the electroencephalogram (EGG). Some individual patients showed especially striking improvement. In one male, a status epileptics No was unconscious for the study, octal patterns were present 62% of the time, Inheres during exposure to Mozart music this value fell to 21%.In two other patients with status epileptics continuous bilateral spike and wave complexes were recorded 90-100% of the time before the music, suddenly falling to about 50% 5 minutes after the music began. The fact that improvement took place in a comatose patient demonstrates, once again, that the appreciation of the music is not a necessary attribute for the success of the Mozart effect Oneness, 7). To determine Neither this music could exert a l onger effect, studies were conducted in an eight- [ear-old girl with a particularly intractable form of childhood epilepsy, the Lennox-?Gestalt syndrome, with many drop attacks accompanied by bilateral spike and wave complexes and focal discharges from the right posterior temporal area. Mozart sonata was played every ten minutes for each hour of the day when she was awake. At the end of the waking period the number of clinical seizures had fallen from nine during the initial four hours to one during the last four hours and the number of seconds during which general discharges occurred fell from three hundred and seventeen to one hundred and seventy-eight. The following day the number of attacks was two in seven and half hours Oneness, 8).As one can see the effects of existing to Mozart can increase brain function, which increases brain performance. So given the information listening to Mozart can cause one to be more alert and focused. But why Mozart? What is so special about Mozart sonatas as opposed to other classical composers such as Chopin, Beethoven, and Brahms? Most researchers have used Mozart double piano sonata (KICK), which the Mozart authority Alfred Einstein called one of the most profound and most mature of all Mozart compositions, but his piano conce rto no. 3 in A major KICK also proved to be effective. Some investigators observed that no enhancement of spatial temporal sets was seen after the minimalist music of Philip Glass and there was no Improvement in epileptic EGG tracings after old-time pop music. Iridous, however, report that a contemporary composition by the Greek-American musician Vain, was also successful. This is suggested to be so because his works are similar to Mozart in tempo, harmony, melody, and structure.In an attempt to determine the hysterical characteristics, which were responsible for the Mozart effect, Hughes and Finn subjected a wide range of music to computer analysis. The purpose of this study Nas to determine distinctive aspects of Mozart music that may explain the Mozart Effect, specifically, the decrease in seizure activity. As many as eighty-one musical selections of Mozart, but also sixty-seven of J. C. Bach, thirty-nine of Chopin and one quantify the music in search of any distinguishing piece and later to ascertain the degree to which a prevailing periodicity could be found.Long-term periodicity illegally 10-60 sec, mean and median of 30 sec), was found often in Mozart music but also that of the two Bachs, considerably more often than the other composers and was especially nonexistent in the control music that had no effect on epileptic activity in preceding studies. Short-term periodicities were not radically different between Mozart and the Bachs vs.. The other composers. The conclusion is that one distinguishing aspect of Mozart music is long-term periodicity that may well resonate Nothing the cerebral cortex and may also be related to coding within the brain Shushes).Another resemblance between the music of Mozart and the two Bachs was the accent on the average power of particular notes, notably 63 (196 Hazy), CA (523 Hazy) and 85 (987 Hazy). In contrast, Philip Glass modest music and the old-time pop music, Inch had both proved without effect on spatial behavioral tasks or on epilepsy, wowed little long-term periodicity. It is suggested that music with a high degree of long-term periodicity, whether of Mozart or other composers, would resonate within the brain to reduce seizure activity and improve spatial-temporal performance Jenkins 10).The third and final point is based on the study that was conducted with the pre-school aged children. Though previous studies were performed with adults, this is the first notated test with children, and also the first test that was carried out for a long period of time. The test was over a six-month trial period during which dents studied pitch intervals, fingering techniques, sight-reading, musical notation and playing from memory. At the end of training all children were able to perform simple melodies by Beethoven and Mozart Oneness, 5).When the test for spatial temporal activity w as conducted it showed that these students had 30% more activity n their brain as opposed to a student, same age, who had computer or no special training that they were involved in. This test was conducted only for spatial reasoning and not recognition in which these students excelled from the other average students with no musical teachings. The improvements lasted for a full 24 hours, but it was not further monitored. The researches go on to say that students that are Involved in playing piano have significantly higher scores in advanced mathematics Jenkins, 5).It is safe to assume that any piano teacher and student would agree with these statements. Music is an art that not only interacts with ones feelings and the Nay one plays an instrument, but it involves a lot of brain functions, especially for pianists. Pianists develop a high-level of energies from their brain to their arms, because of the rigorous activity that involves reading the music and not looking at Our hands while they play. That is Just one of the many aspects that shows brain function for pianists. But to carry out the thesis, from a pianists perspective, due to practice habits and the complexity of music, pianists are to comprehend more in the general education classes at college. The art of piano has teaches one patience and discipline. It is shown that math comes to music students a lot easier than other students who do not have a similar musical background. As for students that are punier and other students that are not musically talented or musically oriented, hey are highly intelligent. Though none have been under a spatial-temporal test, there is without a doubt, evidence that piano helps with higher education.A recent She has been a piano student all her life. Though not all piano students are going to excel in the same area, studies and personal accounts such as the one listed above prove that due to the study in music, there is excel in different areas outside of music due to the fine art that are studied. The Mozart Effect, fact or fiction? While there is significant evidence stating that the successful studies were Just simply a fluke and Mozart really has no effect on the human brain, there are studies that promptly recant these inconsistencies.For example, in the first ever lab study done on college students, skeptics claim that the results could never be repeated for accuracy and that the students simply enjoyed listening to Mozart. First, many, many more studies have since been done and have also produces successful results, at least an eight to nine point increase in the spatial IIS of the subjects and better performance on an exam. As far as the claim that the subjects simply enjoyed listening to the music and ad previously acquired and appreciation for Mozart, a test was performed on an epileptic individual who was at that point in time in a comatose state.This study also produced successful results in that the epileptic activity was significantly reduced. Here we have the cl aim of enjoyment and appreciation countered because improvement was noticed in a patient who was unconscious during the playing of music so, therefore, the appreciation and enjoyment is not a valid argument on the Aladdin of the Mozart effect. Mozart lyrical approach and use of tone, harmony, and pitch are what set him above all other composers for these studies. Granted Bach is a close second along with Greek-American composer Yang because of their musics similarities to Mozart sonatas.Mozart sonatas have a calming effect and are easy on the ears, even for those not musically oriented or with little to no appreciation for classical music. One can also see that not only listening to Mozart but also playing his pieces and learning the basics of music theory increases brain activity in Children. Learning to play the piano helps with the development of hand-eye coordination because students dont look down at their hands when they are trying to read music. Music lessons not only help with brain function but acquiring good study habits and learning patience and discipline.Playing the piano takes many years of practicing to master and a lot of dedication. Students of music can apply this discipline in a similar way to their academic studies. Learning, although it may not seem so to some, takes time and patience. One has to work at reading the Information and successfully storing it in to ones long-term memory as to not forget it, Just as one has to work on memorizing a piece and the different chords on the piano. There is so much debate over whether the Mozart effect is true or Just a chem. by consumers to get you to spend money on their Mozart Effect CDC. But why is this a huge deal?What does it really matter, other than the intriguing fact of how this could be possible? There are some studies out there that do prove it wrong but there are some that prove it true. What is the harm in Just playing Mozart sonata while your infant sleeps? Its worth a shot. Granted the manufacturers charging twenty and thirty dollars for a Mozart Effect CD is a bit ridiculous but, one can find his sonata on tunes for only about two dollars with tax. If it doesnt work hen what have you lost? A couple dollars maybe but one hasnt wasted any time with It because it is played while in slumber.Worst-case scenario is that the child gains an Whether the Mozart Effect is true or false is a matter of opinion. Studies are done to prove it right and studies are done to prove otherwise. There is however significant evidence in lab studies, in Mozart distinguishing music, and in those that have musical lessons at an early age that shows a significant improvement in normal brain function and even in epileptic children as well. There may not be enough evidence to andante the Mozart effect but there is certainly enough evidence to try it out for oneself. Bibliography Anderson, DRP.