Premium Essay

Capital Reconstruction

In:

Submitted By tyna
Words 2244
Pages 9
Capital Reconstruction

1.1 Definition

Generally, reconstruction can be defined as the process of re-build after the thing being damaged or destroyed.

In accounting, reconstruction of capital, which also known as capital reconstruction can be defined as the plans made by a company for the restructuring of its capital base. Capital reconstruction involves major alterations in the capital base of a company. It is related to the term capital restructuring. In other word, when a company suffered losses for a several years and showed losses in the statements of financial position, company may go for reconstructing.When a company's balance sheet shows huge accumulated losses, heavy fictitious and intangible assets or is in financial difficulties or is to over capitalized, and then the process of reconstruction is restored.

Capital reconstruction also defined as a company gains the agreement of its shareholders and creditors to vary the rights of its members and creditors, by altering the capital structure in a way that allows the existing company to continue in business. In other word, the reconstruction need to be done after approval from the shareholders and creditors in order to continue the existing of the company.

1.2 The objective of reconstruction

There are five objective reconstruction which are (Goyal,): To improve the financial position of the company if the company suffering from heavy losses or is in financial mess or is not in a position to pay the loans To provide a new life to a company as the company able to collect the working capital as its need To protect the company against the evil of over exploitation To change the shareholders' right or/and change the place of business To run the business at a profit

1.3 Type of Reconstruction

After knowing the

Similar Documents

Premium Essay

Reconstruction & Rise of Industry

...Unit I: Essay Exam: Reconstruction & Rise of Industry US History Since 1877 Professor Valdenia Winn February 14, 2013 According to Dictionary.com, radical means: 1. Of or going to the root or origin; fundamental: a radical difference. 2. Thoroughgoing or extreme, especially as regards change from accepted or traditional forms. Historians identified Congressional Reconstruction as “radical” because of how the South tried to elude the Thirteenth Amendment. Because of these extreme circumstances the federal government had to intervene, which at that point made it radical to most historians. The root of the problem was slavery and the problem solver was the Thirteenth, Fourteenth and Fifteenth Amendments. The Thirteenth Amendment prohibited slavery. The Fourteenth Amendment established national citizenship for persons born or naturalized in the United States. It also prohibited the states from depriving citizens of their civil rights or equal protection under the law as well as reduced state representation in the House of Representatives by the percentage of adult male citizens denied the vote. The Fifteenth Amendment forbade states to deny citizens the right to vote on the grounds of race, color, or “previous condition of servitude”. Another problem solver was the establishment of the Freedmen’s Bureau, which was there to aid former slaves get on their feet and supervise “all relief and educational activities relating to refugees and...

Words: 963 - Pages: 4

Free Essay

Fingerprint

...1 Learning Fingerprint Reconstruction: From Minutiae to Image Kai Cao and Anil K. Jain, Fellow, IEEE Abstract—The set of minutia points is considered to be the most distinctive feature for fingerprint representation and is widely used in fingerprint matching. It was believed that the minutiae set does not contain sufficient information to reconstruct the original fingerprint image from which minutiae were extracted. However, recent studies have shown that it is indeed possible to reconstruct fingerprint images from their minutiae representations. Reconstruction techniques demonstrate the need for securing fingerprint templates, improve the template interoperability and improve fingerprint synthesis. But, there is still a large gap between the matching performance obtained from original fingerprint images and their corresponding reconstructed fingerprint images. In this paper, the prior knowledge about fingerprint ridge structures is encoded in terms of orientation patch and continuous phase patch dictionaries to improve the fingerprint reconstruction. The orientation patch dictionary is used to reconstruct the orientation field from minutiae, while the continuous phase patch dictionary is used to reconstruct the ridge pattern. Experimental results on three public domain databases (FVC2002 DB1 A, FVC2002 DB2 A and NIST SD4) demonstrate that the proposed reconstruction algorithm outperforms the stateof-the-art reconstruction algorithms in terms of both i) spurious ...

Words: 9735 - Pages: 39

Premium Essay

Breast Reconstruction Procedure

...A Breast reconstruction or reformation is a procedure, where a woman undergoes plastic surgery to get a breast transplanted, which is lost during breast cancer or some other stipulation. After you go through a mastectomy, it's very vital that you are ready to accept a breast reconstruction. It is an emotional decision but you should have a positive attitude to get your breast restored to regain your body figure. The breast which is deformed or lost, is reconstructed using plastic surgery, which is helpful to reinstate the lost breast to a characteristic shape, size and form. After the lost breast is restored, there is a necessity to improve the symmetry of the other breast. So, a breast augmentation of the other breast is also done. During...

Words: 580 - Pages: 3

Premium Essay

Breast Implant Size Essay

...Heading: Is Bigger Better? Your Guide to Breast Implant Sizes Page-Title: Is Bigger Better? Your Guide to Choosing Breast Implant Sizes | HPCS Meta-Description: Is having big breasts better? Not always. It really depends on the woman’s aesthetic goals. For surgeons at the Houston Plastic Craniofacial & Sinus Surgery, big breasts that look natural and proportionate to a woman’s body are considered beautiful – unless the patient prefers a dramatic change. In this case, our surgeons will provide fully satisfying results. As breast implant size has a direct impact to your breast enhancement goals, it’s really crucial to select the right size that will provide balance to your entire proportion. This is where consulting with a surgeon comes in to play. However, that is not all. As getting breast augmentation is a personal matter, choosing implant size should also be personal. It should not be based on what others want for you, or what your friend or sister had. Selecting your breast implant size should be based on what your aesthetic goals are and what will look proportionate to your body. In light of that, here’s a simple guide to help you select the implant size that is suitable for you. 1. Breast implant size is measured in cubic centimeter or cc. There is no standard measurement for bras. This explains why many bra manufacturers label their bras differently. For instance, a Playtex B cup bra is a Victoria’s Secret C cup bra. This also explains why surgeons use cc when...

Words: 489 - Pages: 2

Premium Essay

Fake Beauty

...According to the ASPS, over seven point four million people had plastic surgery performed during 2010. Many people want to get plastic surgery to be more beautiful, especially young women. The world has an image of “perfect,” for example, the models who have the “phenomenal” look by getting plastic surgery to be “perfect.” Girls often say,”I want to have lips like Angelina Jolie and I want Tyra Banks’ body.” Girls are willing to do anything to have the perfect face, the perfect bust, and the perfect body. Plastic surgery should be free of restrictions for personal reasons, health reasons, and to correct deformities. Personal cosmetic surgery should not be looked as “fake.” I had interviewed an eighteen year old girl Aly, who very soon would like to get her bust done. I had asked her,” Why do you need a boob job? You have a decent size bust.” She responded with,” I want a boob job because, even though I have a decent size bust, the laws of gravity has worked its ways on me. I hit puberty when I was in sixth grade, and my body started changing. By the end of my sixth grade year I was a full C cup. Now, after so many years, they have drooped quite a bit. One day my grandmother noticed, she said,’ Oh my god! mija! Why are your boobs so droopy?’ I did not understand what she was talking about, until she had explained to me that hers are not as nearly droopy as mine. She is quite older then me, and she had nursed three children. Since then, I have been adamant about getting a breast...

Words: 794 - Pages: 4

Premium Essay

Tit for Tat

...“Tit” for Tat In a world where bigger is better, we as a country have been trying to out do and gain a leg up on everyone. It is starting to take a toll on our bodies. Plastic surgery has been on the rise, and what used to be shunned is now widely accepted and now in some cases expected. Everything is now possible from making an overgrown gut smaller, a flat butt more voluptuous, or making an undersized bust outrageously massive. From 1997 to 2003 plastic surgery has skyrocketed 299%. Breast augmentation is changing the shape of the world. Today, it is the most commonly performed cosmetic surgical procedure in the United States. According to the American Society of Plastic and Reconstructive Surgeons, more than 125,000 breast augmentation procedures are performed each year. People are now shelling out the big bucks for youth and beauty. All of those assets come with a price. Most women think now they need to be skinny and have a big chest to even be someone in this world. Medical advances, greater public acceptance of plastic surgery, and the media have all contributed to the problem. Men also contribute their ideal woman, which television and pornographic material create; but in reality most women aren’t Barbie dolls and shouldn’t have to be to succeed or be someone in life. Dr. David Sarwer, a University of Pennsylvania psychologist who has studied augmentation, said “The current ideal of female beauty -- that of a thin, well-toned, yet big-breasted woman --...

Words: 3877 - Pages: 16

Free Essay

Computed Tomography Technology

...Computed Tomography Technology Robert Hays Thomas Edison State College Robert Hays Current Trends and Applications in Applied Science and Technology APS-401-OL011 June 2016 The technology that I have chosen to write about is one that I currently work with and am the most familiar with. In my occupation as a radiology technologist at Bassett Army Community Hospital, I am one of several soldiers who perform computed tomography (CT) scans for active duty soldiers, their family members, retirees and other beneficiaries within our footprint. Perform CT scans is an exciting and rewarding career path, and one that I am proud to be a part of. In this piece I will briefly discuss what this particular technology does and how it works, as well as delve into some of the benefits and disadvantages of CT scans. CT is an interesting technology in terms of what it can be utilized for and how exactly it works. The technology used today owes it’s existence to the discovery of x-rays in 1895 by Mr. Wilhelm Roentgen. X-rays are a form of ionizing radiation. This type of radiation refers to the process by which an atom is excited, or energized to the point that outer layer electrons are expelled or “boiled” off. In CT, these electrons are directed towards a patient for the use of forming either a two or in some cases, three dimension image of the internal anatomical structures of the patient. The specific concept of how a CT image is formed can be difficult to both explain and...

Words: 1040 - Pages: 5

Free Essay

Ethics in the Workplace

...COMM120 Zarchfel N. Lumasag 2FREE1 TH 8:00 -11:00 AM Narrative Analysis of Night Crawler Night crawler opens with the image of an unaltered billboard that is draped in white. The billboard that would normally promote, advertise or represent something is instead blank, emotionless. This could not be a more appropriate image to open this film with consideringNightcrawler is a film that is devoid of emotion, sentiment or integrity. This form of detachment from human emotion does not stem from the film’s content, but rather from Jake Gyllenhaal’s portrayal of the film’s main character, Lou Bloom. Even in the strictest of definitions, the character is a sociopath who feeds off the vulnerability of others. By proxy of Gyllenhaal’s performance, the film transforms itself into an unapologetic film that chronicles the plight of its lead character without ever throwing judgment or morality upon his actions. A sociopath, in many regards, is opportunists. They craft a narrative and use their persuasive social skills to create an entry into individual’s lives, companies or corporations. Typically such personalities are perceived to be harmless, such as being personable and generating attention towards them. Also, their inability to feel guilt often feeds into their confidence, which allows for them to present themselves as being more than they actually are. Gyllenhaal’s performance occupies many of these qualities, to which the viewer...

Words: 1799 - Pages: 8

Premium Essay

Summary: Computed Tomography Angiography

...Computed Tomography Angiography (CTA) is an advanced imaging procedure used in conjunction with a Computed Tomography (CT) scanner. The CTA is a noninvasive medical procedure that is used to view detailed images of both blood vessels and tissues in numerous parts of the body. During the procedure the patient is given an injection of iodine contrast medium while being scanned using a multi-detector CT scanner to examine blood vessels that are in the heart, lungs, kidneys, neck, brain, legs and arms. In addition, the CTA can identify abnormalities, such as atherosclerosis, brain aneurysms, and aorta pathology. The primary discussion will focus on two important uses of CTA in diagnosing diseases. The first, will be how CTA can be used as an early...

Words: 254 - Pages: 2

Free Essay

Pediatric Ct

...A Critique of the ALARA Concept for Performing Pediatric Head Computed Tomography With the advancement in Computed Tomography (CT) imaging technology and image acquisition is the importance of patient safety, particularly in pediatric imaging. CT has become one of the most popular diagnostic tools used in the clinical environment. In some facilities, CT scans constitute as much as 67% of the patient's annual exposures to ionizing radiation (Furlow, 2012). Physicians and technologists alike must be knowledgeable on how to perform the ALARA principle on their patients in order to deliver the least amount of radiation dose possible while achieving diagnostic quality images. Image Gently Campaign Image Gently and the Alliance for Radiation Safety in Pediatric Imaging has launched a campaign to increase the awareness of the importance of applying the ALARA principles when imaging pediatric patients with Computed Tomography. The Image Gently web site is a source of valuable information for parents of pediatric patients, physicians, technologists, and radiologists. The web site offers pediatric protocols as well as tracking mechanisms for parents of pediatric patients to keep track of their child's dose from clinical CT examinations. The web site offers educational resources for technologists through on-line presentations for continuing education in pediatric CT scanning describing techniques that technologists can employ to reduce dose to their pediatric patients. ...

Words: 2530 - Pages: 11

Free Essay

Test1

...* Dayani Herrera * Week 2 Assignment The Chain of Custody Process Limiting Access to the Evidence * When a piece of evidence is collected, there are numerous individuals who will have access to it before the case goes to trial. The investigator, evidence technician,
property officer, laboratory technician, prosecutor and defense attorney all may have custody. Each individual in this chain has a responsibility for the safe-keeping and preservation of the evidence while it is in their possession.

 Initial Collection * Before any evidence is removed from the crime scene, there should be an evidence custodian designated as the person in charge of initiating and maintaining all evidence. This person needs to document the crime scene location, as well as his time of arrival. There should also be a crime scene log established, witness list and documentation of identification, arrival and departure times of all law enforcement crime scene personnel.

 Record Keeping * The investigator who handles the evidence initially should affix her name, badge number and assignment to the package containing the evidence. When the evidence leaves the officer's possession, a record should be made in her case notes identifying to whom the evidence was given, the date and time, and the reason it was turned over. A signed receipt should be obtained from the person accepting the evidence and another signed receipt should be obtained when the item is returned. When the item...

Words: 667 - Pages: 3

Premium Essay

Case Study: Are Silicone Breast Implants

...Implant Shapes Dr. Naidu helps patients determine which implant shape will provide them with the natural-looking, beautifully-shaped breasts they desire. Round Implants Round implants can consist of saline or silicone. For the most part, during a cosmetic breast augmentation procedure, Dr. Naidu prefers the round implants; however, there are cases in which an anatomical shape may suit the patient better. Anatomically-Shaped Implants Anatomically-shaped (i.e., teardrop-shaped) breast implants (introduced in 2012) help to fill out the upper pole of the breast; however, a slightly larger incision is necessary to place this type of breast implant. Dr. Nina S. Naidu typically uses teardrop-shaped breast implants when performing a breast reconstruction procedure. A teardrop-shaped implant provides the patient with the added volume she needs due to tissue loss in the upper portion of her breast. This tissue loss may be due to injury, a congenital condition or surgery. Implant Texture An implant’s surface can be textured (bumpy) or smooth. Smooth A smooth implant moves freely within the pocket where it is placed and it feels very soft to the touch; whereas, a textured implant has a slightly rough surface. While the final decision always rests in the patient’s hands, Dr. Nina S. Naidu generally prefers to use implants that are smooth and round when performing a breast augmentation procedure. Textured Although Dr. Naidu prefers the smooth, round implants, there are benefits to using...

Words: 1139 - Pages: 5

Free Essay

Crime Scene Reconstructive

...Crime Scene Reconstruction Devry University Kemisha Askew October 20, 2012 The topic I am writing about is Crime Scene Reconstruction. Crime Scene Reconstruction is the use of scientific methods, physical evidence, deductive reasoning and their interrelationships to gain explicit knowledge of the series of events that surround the commission of a crime. Crime Scene Reconstruction looks at the physical evidence and attempts to determine “What Happened? And how did it happen?” The reason why I have selected this topic is because I find it intriguing how physical evidence is broken down, evaluated, and reconstructed to actual tell how a crime occurred and what happened in the process. There are many television shows I watch daily that portray the crime scene investigation process in a certain light this is another reason why I chose this topic. I’d like to find out firsthand what actually goes on in the reconstruction process versus fictional exploitations of it on television. Crime Scene Reconstruction looks at the physical evidence and attempts to determine “What Happened? And how did it happen?” A similar method that is used is Criminal Profiling. Criminal Profiling is the application of psychological theory to the analysis and reconstruction of the forensic evidence that relates to an offender’s crime scenes, victims and behaviours. Crime Scene Reconstruction is the use of scientific methods, physical evidence, deductive reasoning and their interrelationships to...

Words: 1748 - Pages: 7

Premium Essay

The Importance Of Plastic Surgery

...People’s obsession with make-up and plastic surgery (for cosmetic reasons) is rising to a level that exceeds good sense. You were born an original. Don't die a copy. - John Mason The importance and prominence of looking good and physically appealing have been existing from the time man has ever existed. As much as we have been taught to not judge a book by its cover, it is only human nature to pay attention to details relating to physical appearances. There are countless reasons why people would want to look good. It isn’t always about pleasing others and they could be doing this solely for themselves. Most people are afraid to admit that their physical appearance is crucial to them and plays an important role when it comes to interacting with others as they feel that this will make them more visible and in turn heard. It is anthropological temperament to want to look more attractive. As science is advancing its research, this tendency is crossing limits. In fact a human being looks more attractive as he or she is. Our bodies have a wonderful colour scheme and we should not be wanting to refashion it using burgundy eye shadow or claret lips. They have been developed very carefully and proportionately. If we make any artificial alterations in it, we will disturb its balance. We have been provided every human with a genetically required skeleton and to cover it, human flesh forms a rich coating. If we make any addition or subtraction in it, we disturb its natural balance and therein...

Words: 806 - Pages: 4

Premium Essay

Breast Enlargement Research Paper

...BREAST ENLARGEMENT Breast enlargement is also referred to as augmentation or sometimes referred to as a "boob job" by patients, involves using fat transfer or breast implants to increase the size of your breasts. Types of breast implants Saline breast implants Sterile salt water is used to fill the breast implant. The saline implant will collapse if the implant shell leaks and the body will naturally expel it. Saline breast implant enhances firmness, feel and a uniform shape. Saline breast implant is FDA-approved for augmentation in women who are at least 18 years of age. Other types of breast implant include silicone breast implant, structured saline breast implants, Gummy bear breast implants, Round breast implants, Smooth breast implants, Textured breast implants Do Breast Enlargement Work? The truth is that there are no cereal bars, herbal pills, and lotions or creams that increase bust size. There are several claims out there from producers and marketers of these products that their products can help to increase bust size. All these claims are yet to be established by any reputable clinical trial or test of any kind. Therefore my conclusion is that majority of these products are useless products and the manufacturers only prey on the psychological distress and gullibility of those people who wish to seek a change in their physical appearance. It should, however, be noted that any product that is capable of increasing breast size would have side effects or implications...

Words: 1146 - Pages: 5