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(8) Whereas, in order to play an important role in Sport e.g. Pain – when the disease must be approached, we find the body should stop exercising. And in case of exercise can help reduce pain and improve quality of life.
It's not easy to use when sick. Good news, however, does not need to make a strenuous exercise. "Many things can be done to move the body. Exercise not only can reduce the pain, perception, but also to prevent the loss of bodily functions, a member of the American Pain Foundation's fine, "Perry said.
Before exercising with your doctor, you really should hear. Physical, even if any of the following types, which allows you to move.
1. Walking
This is an Exercise that is easy to do, and the ability to enhance physical capabilities as well as the low impact type. In addition, for the purposes of this exercise generally can be done by anyone. Only a few conditions of physical illnesses, which may make the person will be able to make this affordable sport.
2. Swim
"The swimming pool is very good for those who suffer from Osteoarthritis, as well as muscle and joint disease," said Dr. fine, University of Utah School of medicine, Professor. Swimming and other water sports the seriousness, so there is not a dangerous joints.
3. Yoga
If breathing Yoga exercise is effective in reducing chronic pain and other sports. Yoga for all transfers can be done by people who are sick.
"No Yoga movements is related to the joints, the spine and the other in such a way as to ensure that possible injury. Make it comfortable and appropriate opportunities for mobility. Steven Calvino, expert beauty does not need to be forces as usual when you are healthy, movement, "said.
4. Taichi
Never too old to carry out this type of sport (Or Chi). As long as you are still unable to move, even slightly, you can continue with a view to harmonising diagnostic techniques, as well as in sport, that the mind.
Study of the New England Journal of Medicine recently found, or chi is done twice a week reported to reduce the pain, stiffness, fatigue and decreased the need for the patient. Exercise also improves strength and balance in the body.
5. Light stretching
You can perform this action on the bed, or wait for a room. You can make thousands of segments.
6. the expenses of the Sports
Weight training is highly recommended, especially for those suffering from reumatismin. This exercise strengthens the joints around the injured part. To start, use the canned sardines or small bottles, mineral water. Gradually increase the burden on your own.
7. Sex
Intimate feelings and combine your partner can help people who suffer from the illness. "Physical activity and healthy sex are two things that are important to reduce the pain," said fine.
8. Golf
This can provide benefits as when you use the foot. However, is not recommended for those suffering from spine pain. It is recommended that you also combine Golf training and stretching. KOMPAS.THE COMPONENT OBJECT MODEL (COM)
Plantes pharmaceutical research after a series of measures to pharmaceutical research manufacturing. This policy has identification raw materials for conversion in how medicine. Gestion waste obligatoire pharmaceutical research to the fabrication industry because they are more likely for the production of solid and liquid, and the occasional perilous emissions de time during each etapes of development drugs.
Environmental assessment (EA) programs and best practices (GMP) Gestion should correctement in place to prevent those who told the emissions dangereux drug may be made in many short term and long term health defauts. Practices, which guarantee complete security of these and other professionnels engage in all sorts of drug activity. Plantes pharmaceutical research this ont contribue pharmaceutical grade for engineering.
EA principalement Sur program and study of physical and chemical aspects, bio-plastiques of different drugs noxious NER. Principalement including drug parent and did not derives. It also effectue several tests based on process and photolysis process aqueuse toxicity. For waste management and treatment also ruled sont pharmaceutical research engineer.
Several reports filed by several sont also pharmaceutical research plantes to know everything all with NER. Two great composants sont composes drug polluants organiques tribute and particules la matiere. Vehicles and equipment used in production practices should etre correctement cleanliness to avoid all sorts of contaminations, to polluants. Hence, they should etre cleanliness many times. These companies have provided various solutions against disease plus for humanity and Bowl sont still it is difficult to develop medicine for time patients the next.
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Water, Water, Water
The number one killer in the United States is not cancer or heart disease. It is dehydration. The Earth is 70-80% water, and our composition is the same. Our brains are 80% water and cannot transmit electrical impulses without the conductivity of water. Because we are energy, electro-mechanical-biological and chemical beings, we depend on water to conduct every function, every nerve impulse, every muscle movement.
Since the early fifties, Americans have changed their drinking habits and the Earth's aquifers have become more polluted with herbicide, pesticide, pharmaceutical and waste runoff.
Chlorine, added to most municipal water supplies as a disinfectant, hardens arteries, destroys proteins in the body, irritates skin and sinus conditions, and aggravates asthma, allergies, and respiratory problems.
Chloroform, a powerful by-product of chlorination, causes excessive free radical formation (accelerated aging), mutation of normal cells, and cholesterol oxidation. It is a known carcinogen!
DCA (Dichloro acidic acid) is a chlorine by-product. It alters cholesterol metabolism, and has been shown to cause liver cancer in lab animals.
MX (Another chlorinated acid), is known to cause genetic mutation, and has been found in all chlorinated water for which it was tested.
Volatile Organic Chemicals (VOC's) are another group of contaminants that may be found in drinking water supplies across the nation. VOC's are those organic chemicals (pesticides, herbicides, and other chemicals). that are "readily vaporizable at a relatively low temperature, with no visible characteristics, smell, or taste You have to test for them to find them VOC's can cause cancer: kidney, liver, and brain damage: and damage to the nervous, reproductive, and immune systems.
Fluoride. Massive research studies have been done on fluoride and fluoride compounds and by-products, both in the U.S. and in Europe and Canada. 98% of the European community banned the use of fluoride more than fifty years ago because of it's negative affect on neurological body systems and probable connection to increased osteoporosis and hip fractures. The studies also show that fluoride does NOT prevent tooth decay. Fluoride is actually a by-product of aluminum. If I were a major corporation who manufactured aluminum and needed to dump the by-product without penalty, I would devise a way to legally dump the product, make money by its capture, and promote it as being beneficial in one way or another. If I was really smart, I'd make sure I only funded a few studies that couldn't prove any real harm of my product, and lobby to discontinue any further study. "In my opinion, the evidence that fluoridation is more harmful than beneficial is now overwhelming and policy makers who avoid thoroughly reviewing recent data before introducing new fluoridation schemes do so at risk of future litigation," writes Dr.Hardy Limeback, Ph.D., D.D.S
Dr. Limeback was one of the 12 scientists who served on the National Academy of Sciences panel that issued the 2006 report, "Fluoride in Drinking Water: A Scientific Review of the EPA's Standards." Dr. Limeback is a dentist, researcher and an associate professor of dentistry and head of the preventive dentistry program at the University of Toronto.
The "crisis" of dental decay in the U.S. often mentioned is the result, to a major extent, of sugar abuse, especially soda pop. A 2005 report by Jacobsen of the Center for Science in the Public Interest said that U.S. children consume 40 to 44 percent of their daily refined sugar in the form of soft drinks. Since most soft drinks are themselves fluoridated, the small amount of fluoride is obviously not helping.
The Eleven best reasons for clean water filtration: -
1. There are 35,000 registered pesticides containing 600 chemical compounds. Yet municipal water systems are only required to test for six (6). Many of these chemicals are known to cause birth defects, nerve damage, sterility, and cancer. (ABC News).
2. - The World Health organization estimates 75% to 80% of cancer may originate in our water and environment. (Forever Living).
3. - The General Accounting Office reports that 20% of the nation's 65,000 community systems are unable to meet minimum standards set by the Safe Drinking Water Act. (Readers Digest).
4. - A recent government study found that more than 25% of all large U.S. public water systems contain traces of one or more toxic substances...public water systems do not test for the carcinogens and other dangerous chemicals that are being found. (Wall Street Journal).
5. -One federal study found 87% of the conventional sewage plants discharging excess pollutants. Even when the plants work well, they can't remove much nitrate, heavy metals, or pesticides. (Prevention Magazine).
6. - In 1982 alone, there were 70,000 violations of drinking water standards by municipal water systems. And how many more have we had since then? (Readers Digest).
7. - EPA revealed that dangerous chemicals are leaking out of as many as 16,000 landfills throughout the U.S., percolation down through layers of soil into the vast underground water reservoirs called aquifers. (Discover Magazine).
8. - Trihalomethanes are created when chlorine reacts with decaying organic matter in the water. This group of four organic halides contaminates 90% of this country's drinking water. All four compounds including chloroform, were banned as an anesthetic in 1976, and are either known or suspected of causing cancer. (Consumer Reports).
9. - Today a new specter looms over our reservoirs: cancer. There's considerable speculation that the rise in cancer deaths, now 20% for the nation as a whole, many be due in part to the pesticides, fertilizers and industrial wastes that increasingly find their way into our water supplies. (Readers Digest).
10. - Despite improvements in both public and private water treatment practices, there are still harmful chemicals in 90% of the water we consume. (New Shelter Magazine)
11.-1,268,000 new cancer cases will be diagnosed this year in the U.S. (July 12, 2002 American Cancer Society.
We have become a nation that relies on soda, coffee, tea, and alcohol for our liquids, rather than two parts hydrogen and one part oxygen, water. We don't like the way water tastes because the fifties gave us chlorinated water or salt based filters, so we look for anything that tastes better to drink, or we don't drink at all.
The phosphorous in carbonated drinks attacks cell walls and eventually destroys the cell. Colon cancer and liver disease are direct results of this cellular destruction. The colon uses hydration and dehydration to eliminate waste and cannot function without the essential properties of water. If the colon is sick, the body is sick. The liver tries to filter the leaking waste and eventually becomes full of sludge, no longer able to supply clean and nourished blood to our lungs, heart, and other organs.
Coffee and teas are just as dangerous to our bodies. They are diuretics, water eliminators, and can also leech calcium from our bones. Calcium not only keeps our bones strong, but also keeps us calm and relaxed. When we drink coffee, the loss of calcium alerts the adrenal glands, which go into high gear to try to keep us alive. Eventually, the adrenals tire and the rest of our endocrine system tries to take over. Now we have adrenal exhaustion, Epstein-Barr syndrome, thyroid and hormone imbalances, and a host of chain-reaction diseases.
Tooth decay and diabetes are direct results of sugary drinks, along with obesity and ADHD, yet we feed our children anything and everything except good water.
It boils down to, (excuse the pun), a battle between hydration and dehydration, the later being the most prevalent cause of death in the United States.
When I am asked or grilled about water, one of the most consistent arguments is that all of our food and beverages contain water, so we must be getting enough of it. Well, go to the desert and watch what happens to the plants and animals that manage to survive there. The plants have adapted to arid conditions and hold any water they can absorb. If you have ever had swollen feet or ankles, your body was doing the same thing, holding any water you've absorbed so you can survive. During a desert rainstorm, much of the water drains away or is absorbed by the sand. Your body reacts similarly if you suddenly hydrate it after sustained dryness and heat. The water doesn't have time to reach your cells and penetrate the cell walls, causing edema, nausea, and a negative body reaction. Floods in the body are the same as they are on Earth. Stagnated chemicals and waste form more sludge and our tissues can't handle the onslaught of debris.
If the desert analogy doesn't work for you, experiment with your garden or houseplants. They won't grow if you use coffee, beer, tea, or soft drinks to hydrate them.
Then, of course, we have the additional problem of chemical absorption during showers and baths, and chlorine gases released during cooking. Your skin is the largest organ, and not only acts as a barrier to germs and disease, but also allows for the absorption of beneficial oxygen, vitamin D from the sun, and water. You absorb more chemicals in a month of showers than you would drinking eight 8 ounce glasses of water a day for five years.
Boiling water, a common practice after storms that affect water quality, releases chloroform, chloramines, and other chemical by-products into the air that are not only inhaled, but are also absorbed into dry wall, furniture, clothes, and other fabric.
The Ph level in your water is also an important factor in keeping you healthy. The body needs to balance itself at a minimum Ph level of 7.4 - 8. Even if we eat a fairly alkaline diet, the acidic levels of our drinking water can erase the benefits. Disease lives in acid, and cannot survive in an alkaline environment. Check your water from several taps using a pool kit. If it's not at an acceptable level, contact your water department and find out why. As water departments can vary which chemicals and additives they use on a daily basis, it's best to check over a three day period, and then check again the following week. Also, immediately after a rainstorm is a good time to check for added chemicals and acidity.
Suddenly we are hearing about drugs in our drinking water. Not so sudden for those of us who study water. The problem with the "new" discovery is that investigators are still limited in their understanding and scope. The drugs in our water aren't just coming from people emptying prescription bottles into the toilet. They are coming from our bodies. Our drug-saturated bodies are doing the best they can to dispose of toxic waste, and then we drink them, and bathe in them.
Healthcare problems in America are serious. We need serious leadership. We don't need new ways to charge people for visiting doctors and receiving more drugs. We don't need new ways to make sure children receive more drugs. We need drug education and government responsibility for the "mess" they've caused. We need to disband the FDA and EPA and start over. We need prevention. Much of that, besides not being a drug-dependent society to begin with, starts with water.
Good water is filtered the same way the Earth filters water, through several layers of carbon and granite with electrical shocks that mimic the ionizing effect of lightning. Refrigerator filters, especially those that are never cleaned, and the small filters on water taps remove only the odors and a small amount of chlorine. Bottled water is fairly good, depending on its source, but we once again pollute the environment with millions of plastic bottles. We also have to be aware that the bottles are, in most cases, cleaned with chlorine products, and the chlorine seeps from the plastic back into the water. The billion dollar bottled water industry need to offset their financial gains with solutions to environmental problems. As a child, I spent hours collecting returnable glass bottles for 2 cents each. The incentive to return plastic bottles could keep them from going into landfills. Another solution would be glass returnable bottles, which would stop the chlorination seepage. Distilled water, though free of most contaminants, is dead water, and should only be used for specific maladies or in rotation with mineral or spring water.
There are companies that provide full-house water systems or apartment sized systems that can supply us with pure water, but even these need to be researched. Many use salt, a corrosive agent that not only destroys plumbing, but also actually can add salt to your diet. Others use simple carbon filters that only minimally remove sediment and some chlorine. Look for systems that have several layers including Centaur carbon, KDF, and granite to be sure you've removed all of the chemicals and sediment.
We are water, and we need to recognize the importance of this vital nutrient, find ways to incorporate it in our daily routines, and help each other relearn to eat, drink, and be merry.
Rayna Gangi is a holistic health consultant, multi-state licensed massage therapist, registered reflexologist, author and teacher.
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Company pharmaceutical grade makes billions of dollars and more quickly during a year. This is a great industry. Every year, more people visit the doctor and information prescription medicines. (Side piece, there is a lot louder will become aware of the two sides drugs and became concerned about what kind of ingredients used. Many times this medicine can cause complications even worse than the initial problem. Despite this, the Government agency will allow the drug on the market.
Due to the spread of knowledge in the area, more people are starting to go natural. They want more of your medicine recours houses in essence sont natural more than their ingredients addicted most popular. Because of that company pharmaceutical research, they can lose money. There is a great soldiers fought on what medications are best, chemical or natural, and safe place. If recours natural and sont comme to pharmaceutical research plus, companies all over the world stand to lose millions of dollars in profit.
Bought in the shops of not necessarily good but the side effects of not the same. Correction in the House, and they will go. There are still good to go, to work with side effects they sont braid limited, is being used by moderation. If it were eprouvee for work, test results, product eprouvee, and one securite information publicite comme beaucoup like some of the most popular drug, would cause great concern to all who have made millions in chemicals.
Chemical drugs, benefits, and sometimes diverse disease ont Treaty were two eprouvee record total of certain drugs and traitements. However, pharmaceutical research companies have fear of for the more natural and recours sont etre teste and eprouvee as well.
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does not mix energy drinks and alcohol-you're a fan of energy drinks? Do not mix with a high caffeine energy drinks, alcohol, because two of the mixture is dangerous and makes people more drunk.Research is performed at an impact speed of 800 students who just left the bar at 22: 00 and 03: 00, the researchers asked whether they consume alcohol and energy drinks. The defendants were also measured the concentration of alcohol smell.
Approximately 6.5% of the respondents, who admitted drinking alcohol mix energy drinks are three times more drunk than those who drank alcoholic beverages only.
Mixing energy drinks and alcohol with young children do in America. Thus they do not because the caffeine can reduce alcohol caused the drowsiness. This condition is often termed "drunk, but conscious."
Bruce Goldberger, Director of Toxicology Florida College of Medicine, the University said, many people there was an error in such a way as to eliminate the effects of stimulant caffeine, alcohol, depressant effect. "That is a wrong perception. The result is dangerous because it makes people more drunk, "he said.
Manufacturing pharmaceutical research est several etapes, begins in the identification of drug raw materials for conversion in the appropriate medicine. Surgeon's Cap gestion waste a lot of essential pharmaceutical grade for all manufacturing plants because there are a great chance for the production of all liquid and solid, and two emissions dangereux time during each etape of development drugs.
To prevent those who are engaged in producing different drugs from have been exposed to emissions de occasional perilous time, environmental assessment (EA) programs and best practices (GMP) Gestion sont very efficace. Practices that ensure the Security pharmaceutical research complete two engineers working pharmaceutical research in fabrication plantes.
The EA program includes study in aspects biodegradables, physical and chemical two different drugs toxic nerve, principalement Sur la drugs parents and derives. Various tests based on toxicity and photolysis process aqueuse sont also effectuees programs EA. for treatment waste and also against gestion sont engineer pharmaceutical research.
Report filed by several sont also different drug development for grass finish know the characteristics of the waste and NER. Composants key of polluants drug sont particules problems with tribute composes organiques. Nettoyage De la of machineries and equipment used in industry development, drug and toxic dangereux braid aqueuse fuel. Different types of materials and production processes for liquid effluents donne lieu.
Elements de conteneurs includes all members that can very lethal and solvants contient prejudiciable.
Find alternatives to drugs noxious ingredients is statistically stored-all experts in manufacturing and pharmaceutical research engineer qualifies. They plan to replace intermediaires drug lethal that and bio elements and bio-plastiques. Nerve that affect atmosphere wrong does not create air and water pollution is one of the biggest in the area who are concerned for the renowned health soins sector is intended to provide for the control. recours
For more information on plantes pharmaceutical research and the advantages of plant pharmaceutical research please visit the websites of the mentionne
10 tips to HEALTHY without DRUGS-Multicomplex life today, so knocked down the "disease" strange can be difficult to resolve, either itself or immune to the illicit manufacture of narcotic drugs. How tricks to keep us healthy, often without the treatment.
Is not a secret that our bodies are at the Helsinki University of technology systems that can help protect the body from diseases. This is where the system works! Sometimes I would crash. If it was so, so what to do! We are forced to seek treatment. However, it also does not hurt, trying to prevent the disease and live without drugs, depending on the different tricks. Everywhere, that you can use it: before it happens, it is necessary to prevent, that was already in its battle to prevent.
Here are 10 tips that can help you:
1. know yourself, whether it be physical or psychological
This is a bit philosophical, indeed, but in fact it is the key to this all just lies. Learn how to remember ourselves, we can not know the physical vulnerability in our body and then decide what is good and "the body and what is not. A person who is unwittingly eat foods that are in the salty delicacy unnecessarily, for example, once on top of her body felt the amendment quickly, felt dizzy, her balance is reduced and often different symptoms does not seems to know very well.
The doctor, the examination of the body, known as his body began to develop a new "disease," high blood pressure. If it ever since he tried to reduce the risk of salty foods and earnestly fatty food at the same time, when you do moderate exercise on a regular basis, then the "disease" is not easy to recurrence, and he often need the doctor trips again.
2. Does the feeling of pain in a hurry
Just because you sneeze, Cough or mild fever, people decided to take the medicine. Although often left three days after disease symptoms go away. The body is the ability to heal itself. Only a few remaining symptoms had gone with the pain itself. Dizziness symptoms can sometimes disappear simply by inhalation of fresh air in the Park, which have become contaminated exhaust air.
3. Eat the rich
You make a change to a meal, start with the assumption that certain foods are more useful than ordinary foods on a daily basis. If we do use will not interfere with the daily food, and then click to select the type of materials, which are complementary to two groups.
4. Adjust the level of consumption in the age of
The amount of nutrients the body needs by age, type of activity and body condition depends on (in case of illness or health). Children and young people, who are aggressive grow jealous, food (carbohydrates, proteins, fats, vitamins, minerals, and water) in the five elements, it is necessary, so it need not be restricted. On the other hand, adults and the elderly, the restriction is absolutely necessary. Carbohydrate and fat as energy producers should be deducted from the amount of physical activity, because they have declined.
Reduces the amount of carbohydrates and fat to reduce part and fried rice. Contrast, the addition of vitamins and minerals and should be eaten only with water. These substances are very necessary to facilitate the body metabolism and enhance sustainability. Keep in mind that the best use of natural vitamins, such as fresh fruit and vegetables contained.
5. Exercise regularly according to their ability to
6. always keep the cleaning
Clean environment at home, at the bottom of the page, and residential complexes provide fresh and comfortable atmosphere.
7. taking time to relax
Communicating Contact break doesn't mean much more than working productively until beyond the propriety. Does! Taking a little time to break up the lumps and this time it is necessary to set the hour to work briefly rush kendo everyday tensions between them. This is done on a routine basis.
8. back to the nature of the
The Western world at the beginning of the 1990s development based on the experience gained in modern times to change their eating habits to encourage people, such as more frequent eating canned food that lifestyle, bottled chili sauce or canned fruit. Return to a fixed connection with nature, we instead have become a martial arts warriors, but avoid canned food, at least, and even tell us to eat fresh vegetables and fruits.
9. Respiratory treat.
Treat the respiratory ways and means to regulate is more efficient because of the frequency of respiration. Air (oxygen), slowly, slowly releasing the inhalation of 15 things to it, we also have 15 weight of oxygen the body longer than usual. Oxygen is used in the body of the institutions of the powerful, albeit only slightly.
10. the Fond of reading health
"Do not know love, love, was not, then no love" phrase is a very fitting satirize people who want healthy body, but do not bother reading about health approach.
When one watching on television, a newspaper or a magazine is impossible not to inonde and announcements for many prescription drug benefit drug medicine. This was not always the case, not until 1997, when he FDA lignes for continuous to consumer publicite, advertise depenses massive pharmaceutical research this.
He might not be seen some interet, only two countries in the world allow us to mark two direct to consumer prescription de publicite: State and New Zealand.
Eastern montants de money involved sont echelonnement. A study of the Kaiser Family Foundation in 2006 to $ for a drug company passed on advertising, the $ 4 Add in itional ventes. Doesn't sound very comme, does it?
But real numbers in large impact. In 1999, only two years after the FDA allowed for continuous consumer publicite it form the current, Pfizer has spent $ 55 million advertising is cholesterol drug Lipitor, reduire. Vente de Lipitor jumped 56% this year to almost a million dollars.
As ad spending, the number of control by the FDA exerce failed. According to the New England Journal of medicine, FDA has 142 violation of the letter to the company pharmaceutical research in 1997. By 2006 the FDA has sent letters violations only 21.
John revenus de ad, pharmaceutical research company found new ways to entice customers to buy brand. Celebrites publicite was born. Pfizer was now celebre publicity featuring Dr. Robert Jarvik promote Lipitor "as a doctor and a father." As it turned out, Dr. Jarvik was not a doctor medical asylum despite his etre inventeur de artificielle the heart. Dr. Jarvik had a medical degree from the University of Utah but apres UN medical degree of a doctor must complete a series of these tests for certification to practice medicine.
reps: John. d Dingell (D MI), Chairman of the Committee on energy and trade, and Bart Stupak, the President of the oversight and investigations on du, launched an investigation effet of East trompeuse annonces on consumer approved by the FDA.
In February 2008 Pfizer agreed to remove the advertising and promotion Lipitor featuring Dr. Robert Jarvik. Rep. Dingell declared "Pfizer's decision was a wise man, and I'm glad the investigation of their suppression Des annonces Lipitor featuring Dr. Jarvik. We believe that Pfizer, and true commitment to ' une clarte in advertising; colleagues and I look forward to meeting with team gestion Pfizer to discuss the plans the ration to consumers advertising. "
The FDA will continue to monitor direct to consumer publicite by drug company to ensure annonces sont verite equilibre and accurate.
The pharmaceutical research research and manufacturers Fabricants of America (PhRMA) represents leading pharmaceutical research of research and manufacturing company biotechnologie. Trade and lobbying this group position official who want direct to consumers who walked to those who are sick critical consciousness disease are two types of illness and traitements that might be available to treat them. Show study must lead to consumer publicite apporte patients s in the doctor's Office and commence conversation is important for the doctor patient health on without this can take place.
The drugs industry is lobbying to have great montage campagnes continuous for consumers who walked the permis in Europe and Canada. health action International (HAI-Europe), December 2001 definir suite knowledge leadership to continue to ban direct to consumer advertising of prescription drugs. Donne current debate in the United States on health care reform some raison braid pertinents.
HAI-Europe to 4 reasons to continue the ban on direct to consumer publicite.
1. Continuous to consumer publicite disques taking medications, prescription couts, threatening national health the care services and universal access to health health as a the Valley amental at right.
2. Continuous to consumer fails to inform publicite. Does not give impartial, point and client information those who are sick s needed for health health informed decisions.
3. Continuous to consumer publicite compromises security. It can lead to rapid exposition in drug dangerous before risk sont totalement reconnus. Ajouter, itionally, most new drugs are costlier than traitements, but provide better therapeutic.
4. Continuous favorise la publicite for consumer medical isation of life normal. Two braid annonce drugs are to be used in a large target audience, often for condition and '' '' style legere that problem may need treatment drugs.
The debate will continue but don't look for a change in practice advertising drug company aux.
Sheila Guilloton is the owner of Prestige Aux, a health agency specialises mise health and dental insurance for businesses and individuals are. Source and all the transporteurs, avocats and conseille customers on how to choose the most appropriate social security. To learn more about insurance and health care reform http://www.examiner.com/x-11804-Health-Care-Examiner visit
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I was surprise to hear recently on the painting of drug found in the U. S. drink. I knew there was a problem, give me my only not enough mannered. here is some of the drugs were found and how to remove them to drink.
Drug list shown in echantillons bumps the country includes antibiotic agents, humeur, croissance hormones, anti convulsants with epilepsy drugs.
With more and more of you taking any prescription drug benefit amount of drug found in the U. S. water is set to rise. The biggest problems we face is how to remove them as synthetic chemicals that is hard to get rid of.
In Add ition, the federal Government does not ask for a test and do not set limits to the safety of drugs in drinking.
Utilisateurs even treated water and filtration systems in home by avoid exposition. Bottlers, some people simply not Sur water, do not normally treat you pharmaceutical research test for s, according to the trade group's main industry. the same is for the makers of the majority of the filtration system home.
System not only inverse par nerve to remove pharmaceutical research this dangerous drug in drinking. But also important minerals like bandage from the calcium that you ask for health left.
The only type of Pointe system able to counter them, and other toxines, and we WILL not recommande sont actives carbon block filtres. The best thing to work process plusieurs, a trade with sub micron filtrage to remove all the evil he left in serious minerals.
If you want to remove all of the drugs, they found in drinking water in the U.S., then this is the only kind of system garanties for health to protect you for now and for all the water you can do in the future.
Visit me today if you would like to learn more about what type of water filtration system that I personally recommend and use.
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Ray Hamilton is an attorney and seek of the incredible dedie benefits safe, clean healthy water Decouvrir products Ray recommande une vaste research.
LITTLE ROCK, ark (KTHV)--now in the C-Block Tom and Stefanie on a measure proposed in the Legislative Assembly of 2011.
A new proposal says that people hoping to win of unemployment benefits would first have to pass a drug test.
The tests would be managed by the Ministry of the services of the labour force.
Who refuses the test, or not move would be not eligible for the benefits.
Today we want to know what your thoughts. Do you like the idea? Be going too far? Sharing your thoughts with us mailto: cblock@todaysthv.com? subject = Unemployment
, you will only go up and down only weight. Although still in the early years, is expected to achieve an ideal body weight and a healthy and natural. As quoted from beautyhill, see tips on how to quickly find the slim naturally:
Eat regularly
A unique institution, reduced metabolism when gutom. This is not good for the weight loss process., Avoided by applying the regular daily diet for at least three times a day. Also skip to give you enough power to move the Breakfast the whole day.
Diet now!
Weight diet is intended to be used, but that is only a minute only. If the diet is a weight of no longer returns to normal. The most important thing is to select "a balanced diet high in nutritional value of the ' Calories eaten as is needed for an optimal body may be used.
Learn the nutritional value of the
See, what you eat. Therefore, you must read the nutritional content, and the number of Calories the food packaging. Adjust your day package has been substantially amended several times2. Dietetic notes.
Fiber protein consumption
Eat fruits and vegetables for fiber to help lower cholesterol and to facilitate the emptying of digestive tract. Except that the fibres can also accelerate the feeling of satiety, so naturally, reduce the food which is not useful.
Drink enough
Some nutritionists say that drinking enough then you spared excessive food. In order to drink 6-8 glasses a day advice should not be ignored.
pharmaceutical research industry is an industry that is always changing with rythme decouvertes technologique and scientific. Working in pharmaceutical research the industry can be very recompense and pharmaceutical research work in the industry can expect is constantly involved in a wide range of activities, and to traitement medicaments drugs, develop ways to keep your food safe and test new drugs.
If you are considered to be the plongee verify not to work in pharmaceutical research industry, the first thing you should look at is if you have necessary qualification for the area of the industry you want to work. Many pharmaceutical research role in the industry require employees who have their qualifications to scientific nature. Not all roles require qualification, however, most of the roles and better remuneration and career advancement opportunities will need some sort of qualification-based science.
Soon! If you do not have the necessary qualifications body like a option could begin work as an Assistant in a local pharmacy or pharmacy and complete your qualification, will give you great presently in the industry while allowing you the opportunity to utilise your East competences sont also learn to give you the opportunity to money work experience if you are studying.
If you already have a qualification, but not certain if it is enough to get your foot in the door of the industry, you can speak to a consultant recrutement or someone already in the industry in General, all the levels: science is a great start and pharmaceutical research, Chemistry, or a Biological lies Science degree is more important. A qualification not only competences, you will need to work in the industry. Competences organisational ability, like gestion, analyse capacity and skills to work as a man, and as part of a team sont evalues and grow it.
When you are ready to start looking for roles in the industry, contact a company recrutement specialise pharmaceutical research in the industry, you will be able to discuss your work history, qualifications and career goals, and get pharmaceutical research the best work for you. Some of the water in the plant that you would consider working with sont Sur plus food science, microbiology, bio-technology, science and animal nutrition.
There is a lot of other sources available and discuss this with consultant recrutement will give you an understanding Additionally if they would be right for you.
Were recorded for a Singleton digital marketing agency. This article was not a client said agencies: this article is not to promote, but should consider contenu professional.
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More blogsReel about pharmaceutical research research and development is very large and cover many areas of product development and analysis. As a direct result of time dimensions of research and development work in pharmaceutical research industry, there's all sorts of development programs unique whole to face a large number of intrinsic action problemes lies to work.
More effective drug Therapies
A result of the extent pharmaceutical research research waiting, and diversifiee proportionnellement is a large number of companies pharmaceutical research engaged in operating sont now on the Internet and on line to expedite the cours de realisation projects. The one new concept development, and that plus more inovatif progressive project management concept and technique all ont to lead development of vers plus products more effective and traitements therapeutic.
Category Distincte de
Generalement, pharmaceutical research research and development in category diskre bisected two and found to be in there and development to the other. As a general rule, pharmaceutical research to tend to sit in the area of considerations biological, and chemical. Development, on the other side, comprend a large number of aspects, but agree to drugs and therapy development, safety and security issues as well as clinical research medical and other aspects.
Multitudes of Considerations Legal
The area is one of pharmaceutical research research and development and multitudes traite de questions legal pharmaceutical research covering the entire industry, registers a transfer techniques. Test process, to ensure viabilite and security after development process reel on a drug has been made may be ten years old, at the end of June the however, the two complexite de pharmaceutical research research and development and as a whole to the common goal of producing therapies efficace and drugs.
Written by Kathy Tippleman. Get the latest information on pharmaceutical research and manufacturers of Development [http://pharmadirections.com/pharmaceutical_research_and_development.htm]
How to get the number of male or female Baby-man or woman alike. We often hear the couples who are awaiting the arrival of the baby. But sometimes it is the wish of his heart, that cannot be denied that they do not have hope, women or men born for children. We design your child was born a man or a woman? You Can Use!
The first attempt to do, of course, to pray and ask him or her directly to the life of the creator. Alternatively, of course, be legitimate aspirations and should do.
Every time the ejaculation in normal male sperm release 2-5 sprays. This duration will produce approximately 2 5 cc. cc. of normal sperm sperm contains 60 per 200 million sperm. 120 1 Billion sperm has been removed from the body, so every man ejaculates.
As we know, the sperm are two of the genes. Androsperma is also known as gen y and Gynosperma, which we call a gene X, Gen Y is the sequence of a gene. ", which allows you to contact us with the girls, pregnant, mother of gene x is the opposite. If the husband and wife are one of the dominant gene was then the most likely to x, both have a daughter. But if the father superior of the Y-and x-gene genes a mother after the opportunities children born are male. However, it is a physical inventory logic, who ever beat the power of God and the nature of miracles.
How to calculate a woman's fertility, Ovulation or peak time:
The known start date is a woman NET per month, for example, every December 05.
Known at the end of the month, for example, a woman in the NET every December 27.
Formula: ((date/month) (day of each month))/2 = n;
then n + is a woman net 2. = time, Ovulation fertile period of a woman or to the peak.
(27-05)/2 = 11; 05 + 11 = 16-16 at the beginning of the Day is the culmination of a woman's woman of the network is the fertile period or Ovulation
Spermatozoa properties:
Androsperma, are engaged in gene Y:
-Move at a slower pace.
More able to withstand the longer-(around 2-3 days of age).
-More resistant to acid atmosphere.
-Resistance "atmosphere" and "as available" basis.
-Having regard to the specific (BJ) lighter.
Gynosperma carries the gene for X
-Move more nimbly.
-Life is shorter (approximate age, only 1 day only)
-Resistance to the acid atmosphere.
-More resistant to the "atmosphere" and "as available" bases.
-Having regard to the specific gravity (BJ) is more serious.
If you do not want the children of men. If the spouse who wants a baby boy, has the tips, you can make the results of the study. Firstly, it should have intercourse before Ovulation time or, as the case may be. Ovulation is a prison, a woman's eggs in the uterus, ovaries.
The following method is, moisten with water in a graduated one-litre, depending on the size of the vagina with 2 (two), tablespoons baking soda. In addition to eating fish and meat is also very useful in this process. And the main business of the above series, the husband must be removed from the sperm as the uterus mouth close. This is expected to accelerate Gynosperma their way to fertilize the egg is made.
If you want a girl. If you are a member of the couples who wanted to have a few tips for girls, you can do. First look at intimate relationships in the schedule. To perform an intimate relationship with 2 days 3 days before Ovulation. The next step in the process of intercourse, before I wash vagina wife to one tablespoon of vinegar mixed with one litre of water.
This solution is not harmful. Vinegar acid aqueous solution is useful when you use Androsperma, which had a significant role in forming the male genes. In addition, the candidate countries should spend the sperm of the father is not the case, as stated above, but it takes quite a distance from the womb of the foot. Use this method to get the baby girl. Consume acidic foods such as yogurt, fruit, sour taste, fresh vegetables and nuts also helps in the process.
But again, don't forget the human effort. Nor is Allah, who has a plan.
Source: ruly.blogdetik.com
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Beware of Bone in the foot-foot bone disease may sound strange to our ears, because if we hear the word in the bones, we know only about the bone loss, or better known as osteoporosis.
But you must know, bone of foot is also dangerous to health, especially for you who have contributed to the age. Why? Because the leg bone diseases can cause paralysis. So beware early bone disease in the tail.
Recognize at an early stage
Surely you don't, this disease is not it? The symptoms of this disease to identify at an early stage.
1. in the case of Sprain
2. in the case of a fracture
3. Arthritis
4. Nekrois,
5. the cartilage pain
6. in the case of rigid joints when you wake up and people are very difficult to move and the functioning of the
This foot bone attacks generally people who have more than 45 years due to calcium in the body of the decrease in the number is slightly if you find the above symptoms, consult your doctor as soon as possible.
Leg bone diseases the cause are the following:
1. keep the wear high heels, because the legs stand is not as it should, but present like through the back heel tiptoe suspension and foot had to restrain him.
2. such as consume calcium. Most women such as milk, they have the weight, the problem, even if the reason for the increase in the body of the calcium in milk.
The second circumstance, you must know that bone diseases affect women more vulnerable than men. You can eat low-fat milk to increase calcium in body.
3. Bone inflammation. Other causes that arise due to the presence of uric acid in the text.
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Recently, a team to seek international-based in Texas with Japan, and was ont experimenter size treatment surnomme "Fatostatin," which showed that not only did mouse to lose weight but also show great promise in the treatment diabetes, with the same reduction of cholesterol.? These scientists have identified a small Molecule cancer programs that change was involved in the way but the body looks like food fat code genetique.? Because what was eprouvee for effective in dramatic small/the mouth, and cholesterol level reduire, consider treatment ineffective in the struggle to treat diabetes.
Drug Fatostatin that work to block body poids, the culmination of fat and blood glucose, and food, intake of increase.? It is important to note that only test scores were far only take place with sans sujets animal, but scientists sont very optimistic.? They believe that the new, experimental drug could have a large impact, not only lose weight, but in the level of cholesterol, controle glucose levels and insulin levels in the body, which could be used to treat diabetes.? Scientists think back to the origin of fat synthesis, which scientists believe they actually find a way for the body to stop gaining poids.? But is it possible?
Fatostatin new drugs that work with elements that influence Liaison proteines a group of genes that triggered during consumption.? His work essentially, switching completely negative reaction of the body, not turn food directly in energy, waste, and stockees.? After a month of treatment, the mouse was used in this study saw a 12% reduction in the level of fat, but also a echelonnement deroulant 70% level low blood sugar.? As promising as it may seem size, drugs, and success on the test animal Avant patients s, have little success in it.? But, according to some classement high pharmaceutical research consultant, drugs that could in the future for not only size against, but well size to complications like cholesterol, heart disease, and diabetes.
According to some of the bio-tech industry, as well as important pharmaceutical research consultant, more tests need really know whether new drugs Fatostatin miracle of the next, or, if it is just a flash in the pan.? But, as new technology surface in all the time to plant Bio-technology, moleculaire advance as this would be the courante.? For the time being, scientists very stimulating on Fatostatin and sought to test it out des.
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Heraclitus could well ont ete was involved in the industry pharmaceutical research modern and pharmaceutical research them. He was the former peoples mind, that all things are in flux, participate in a process of change. It was also the guy Plate (the du was Socrates) spent his career discussion. The world's pharmaceutical research from the manufacturing, as Heraclitus might have day in many ways.
Heraclitus the longest, "you cannot stop at the river who twice ''-can egalement this applicable to industry, reglementation, economic, techniques, and change only on semble etre all the time. All quick-the furor this modification are sometimes far more than pharmaceutical research company can success and rentable gerer daughters. So, one of the vital work now who pharmaceutical research involved in-help organizations meet the future and success changes: gerer
Just consider some of the latest developments in R&D, for example. pharmaceutical research in R&D ont ete habitues use a useful conceptuel named '' renovansyon '' to decrire and think about the process to determine composes commerciale solid. The image is that of a head, wide and narrow valleys, and another that will be with a small stream was from a linear, more in a great selection of potential drugs and research possibilities put into the mouth of the renovansyon public R&D. Then the days in the trial and testing, some candidates negociables probablement drip from the end of the inferieur. And, traditionally, efforts to shorten "the temps" ont is principalement in versant in the '' you simply told the augmenter pwodwisite and push products.
But, one-to the development of new industries and changes, the image of the technologique renovansyon rapidly losing utilite. With the emergence of new technology, especially, flood in new information, the renovansyon the what some called "renovansyon." Basically, things change grew so rapidly that the old model and former did think as a result of moribund best and contre-productif in older. The good news is pharmaceutical research-this can give serious assistance in this area, especially in the arena information.
The general consensus among pharmaceutical research qualified consultant is that several key should etapes etre prises.
Gather more information soon. This means that the plus, plus, and resource-pour moins filtrage practice must put as far to be (in the) possible.
Implement procedures for important data through the full Des in the process, the. Integration of all process is the goal here to gerer flux information and decision consecutives, both one and one in the process of R&D.
Committed to spend more money on and deployed resources to the most important. It is estimated that companies pharmaceutical research in industry the only Sur 5% de vente income, far less than the amount spent by companies in other sectors this is also heavy on information. Results of practices and that is what most of the information is then basically name and far de cours easy to search the very inverse of what needs right now.
By three is, of course, the most important because it certainly Sur, and probably englobe, two first. If pharmaceutical research company they ignore it, that's not gerer of modern decalage of change.
-pharmaceutical research say the Heraclitean defis industry facing today.
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Intellectual Property And Its Pervasiveness In Industry Trade And Commerce.
What Is Intellectual Propoerty:-
Property which comes from the Human Brain and for which Government gives protection is called Intellectual Property Right(IPR). Trademark.Patent,copyright,geographical location are few examples of Intellectual Property(IP). Intellectual property has gained in prominence in many fields of business in recent times. Today, it is a major asset for many of the world's most powerful companies. The intellectual property of a company is its legally protectable and exploitable invisible assets .It is a sub-set of assets known as "intangibles". The term "intellectual property (IP)" refers to property in a legal sense. It is something which can be owned and dealt with. The legal rights that give rise to intellectual property are usually referred to as "intellectual property rights (lPRs)". There are several types of IPRs that qualify as intellectual property. The most widely known lP category is patents. Other categories include copyrights, trade marks, design rights, trade secrets and plant breeders' rights. In the emerging knowledge economy, lP has become a critical success factor for most high- It is an Intangible Asset.But the future benefits to be derived is uncertain. Hence valuation cannot be made correctly.
It has no objectivity or supporting documents unlike our accounting system which is based on objectivity.
HISTORICAL BACKDROP LEADING TO THE DEVELOPMENT OF (Intellectual Property Rights)IPRs:-
For most of the 19th century, the USA provided no copyright protection for foreign
authors; the argument was that it needed the freedom to copy in order to educate the new nation. Similarly, parts of Europe built their industries by copying the inventions of
others. The same model was followed later by Japan and even later, after the second world war, by both South Korea and Taiwan.
Today, however, developing countries do not have the luxury to take their time over lntellectual Property Rights (IPR). As a part of the trade deal hammered out nine years ago, countries joining the World Trade Organisation (WTO) also signed up to TRIPS (trade-related aspects of IPR), which include patents, copyright, trade marks, trade secrets, geographical indicators and such other items. The poor-er countries of the world were given until 2006 to comply in full with the requirements of this treaty.
Contrary to popular perception, TRIPS does not create a universal patent system..
Rather, it lays down the ground rules describing the protection that a country's legal system must provide, Much of the recent debate over the impact of IPR on the poor has
centred on the issues of access to expensive medicines, In April 2001, South Africa won a victory against major drug companies fighting patent reform there, allowing access to cheaper versions of patented rnedicines for AIDS, Encouraged, the developing countries issued a declaration at the WTO meeting at Doha in November 2001 asserting the primacy of public health over IPR. They also resolved that the least-developed countries should bo given at least until 2016 to introduce patent protection for pharmaceuticals.
Tricky Proposition:-
For the last one year, the (World Trade Organisation)WTO council responsible for TRIPS was involved with a tricky proposition : 'compulsory licensing"- the manufacture and marketing of a patented drug without the patent-holders consent, This provision has been available since the formation of the WTO and Brazil has already used the threat of "compulsory licensing" to ring substantial price discounts out of major patent-holding drug companies. This has boon permitted under contain conditions, including national emergencies and can be used by countries such as Brazil or India, which have domestic drug industries to copy the medicines. The problem comes with countries that have no drug makers, They can import generic copies from the likes of India. But, can they do so after 2005, when these copying exporting countries are supposed to have fallen in with the TRIPS line? The big patent-holding drug firms in rich countries have worried that Indian and other companies might abuse the deal to flood their markets To arrive at a compromise, the TRIPS council of the WTO Issued a declaration just before the Cancun ministerial started in September 2003,saying that countries could override patents only "in good faith, to
protect public health', Special measures are also stipulated, such as different shapes, color and packaging, to prevent these generic drugs from getting into rich countries' markets.
Not such a Big Deal:-
"Compulsory Licensing" involves poor countries like Kenya, Uganda or South Africa- unable to copy patented medicines to fight scourges like Aids-importing cheaper copies from India. The concerned governments will have to sure public d to people who need such medicines and thus money needed for Imports. Therefore the afflicted countries will have to depend on rich country donors to find tho money. Alternatively, they can approach world bodies which are again funded by rich countries, As such, even though the margin (difference in prices between patented drugs end Indian copies) can be fairly high, these are not really "lucrative" markets. There are also at the vexed questions of red tape and government inefficiency.
Look at Ourselves:-
In India, to stop and reduce the spread of Tuberculosis there is already in place a framework for Directly Observed Therapy Short-course (DOTS), overseen by several world bodies and our government. The growing number of tuberculosis cases, combined with HI V/Aids, places an immense burden on tuberculosis control activities, The Indian pharmaceutical industry does not look at the prospect ("No sale of over-the-counter prescribed medicines") - with relish. Perhaps, there is a lesson in this : not a moral lesson (involving right or wrong) but an ethical one (involving fairness or unfairness). There is a limit on profits for drugs fighting public scourges, particularly in poorer countries. Perhaps, there is no scope for "sadistine" pleasure in others' misfortunes.
Medicines for rich (and poorer countries too:-
Diseases afflict people in rich countries also. There are two separate kinds of enormous opportunities here.
First: For the research-oriented Indian pharmaceutical companies like Ranbaxy, Dr. Reddy's and many others inventions (and delivery) of new drugs are no longer a possibility but a reality, They will be interested In protecting their IPR through suitable patents.
Second: A large number of drugs are going off-patent in the US market very soon, In other words generic versions of these drug can be made by anybody, legally-If they are able to do so. And the Indian pharmaceutical companies - several of them are able to do ao in the most cost-competitive way. During the first six months of the calendar year, thirty four Indian companies made fifty eight filings (called Drug Master Files-DMF's) more than the combined total of the next five countries. (Itally 21, China 10, Israel 9, Hungary 9 and Spain 5). Outside the US, India h thu highest number of FDA approved manufacturing plants. In fact, the number of such facilites is almost equal to that of approved plants in the US.
Beware Bulk Generic drugs
Manufacture of bulk generic drugs is, however, not a bed of roses. Indian firms producing Penicillin are mortally afraid about imports of the same from China (which is much cheaper) and want protection through tariff barriors raised by the Indian government This will not be possible under the WTO rogime for any length of time.
Constitutional And Legal Aspects Relating To IPR On Trade And Services:-
Intellectual property rights fall under item 49 of list I Union list of Seventh Schedule to the constitution. The item reads patents, inventions and designs, copyright, trademarks and merchandises marks. Patent is hence a union subject. Protection of patent right was first introduced in 18th century. The Patents Act, 1911, introduced formal protection of patents rights. In Biswanath Prasad Vs Hindustan Metal Industries [ 1982 CS 144 (1979)] the Supreme Court observed, "the object of Patent law is to encourage scientific research, new technology and Industrial progress. Grant of exclusive right to own, use or sell the method or product patented for a limited period stimulates new inventions of commercial utility. The price of the grant of monopoly is the disclosure of the invention at the patents office which after expiry of the fixed period of monopoly passes into public domain".
World Intellectual Property Organisation (WIPO), one of the 16 specialised agencies of
(United Nations Organisation)UNO, wan established in 1970, WIPO with headquarters at Geneva, Switzerland, became en agency of UNO in December 1974, and It administers 23 InternatIonal trea ties dealing with intellectual property protection.
International patenting relationships are based on Paris Convention 1883 for protection of intellectual property. Paris convention is a multilateral treaty covering Patent Cooperation Treaty (PCI) administered by WIPO. PCI provides for the following:-
a) Filing a single application in one language and International Search which gives a report on previously published application;
b) Centralized publication and option for international preliminary examination.
c) Seeks protection in a specific country.
Two important amendments of the Indian Patents Act 1970, viz., the patents (Amend- ment) Act, 1999 and the patents (amendment) Act 2002, made recently seemed to be of utmost attempts to adjust Patent Law with the international standards laid down by the TRIPS Agreement as part of Uruguay Round of multilateral trade negotiation. The whole history of Indian patent law was a history of adjustment with the west allowing them to exercise the Industrial and Import monopolies. Since the Paris Convention, 1883 the West in order to protect Industrial property and to promote expansion of trade monopoly adopted several policies; and one of such policies related to intangibles including patent rights, Because, they visualised that the East and other parts of the World would no longer be effective in operation imperialism. Intellectual property (IP) was considered as a splendid technique to be used for this, laid the initial foundation of successful unification between the patents rIghts and the corporate monopoly, and that ultimately led for form (General Agreement On Traiffs And Trade)GATT in themId Indian Patent law was nothing but the culmination, of joint effort exorcised by the GAIT end MNCS.
Valuation Of Intellectual Property:-
It is highly difficult to value it since it is highly uncertain to calculate the expected flow of future benefits we are going to derive from it.
This paper is about valuing IP assets; it is about how these assets should be valued in the context of external financial reporting. The generation of useful estimates of lP value is also of crucial importance in the context of internal reporting. But internal reporting requires valuation parameters or indicators that are different from those used for the purpose of external reporting. Internal reporting is outside the purview of this paper.
Asset Valuation Practices
Asset valuation first of all requires asset recognition. Assets are recognized in the accounts when they meet the definition and recognition tests. There are two principal approaches to valuing assets in accounting: input approach and output approach. Under input approach, the value of an asset is determined based on the cost inputs that have gone, or ought to have gone, into its making. The output approach, on other hand, seeks to determine the value of an asset according to what can be recovered from it either from its outright sate or from its continued use in business operations. Although both approaches are currently in use, the input approach takes the first place of interest. Under the existing GAAP, historical cost is the primary basis of valuation for most assets. In recent years there has been a tendency for the accounting standard setters to prescribe current value measurement in some areas, but historical cost-driven valuation is still the predominant valuation basis in accounting. Asset valuation in accounting is guided by two principal considerations,relevance and reliability. The values assigned to the assets reported on the balance sheet should be relevant as well as reliable. If there is a conflict between relevance and reliability, the latter wins over the former. Since historical cost- based values are derived from past transaction costs, they easily pass the reliability test. Historical values are adjusted downwards when there is evidence of impairment of value. But upward adjustments generally are not permitted. However, in some jurisdictions, upward revaluation is permitted when certain specified conditions are met.Most common example is the valuation of "Land & Building".
Why IP Assets Need a Different Valuation Approach ?
Accounting Standard 26 And International Accounting Standard(IAS) 38,contains valuation of Intellectual Property.
The transaction-cost based approach is inconsistent with the role of IP assets. Acquired IP assets may be valued based on transaction costs, but valuing internally developed IP assets according to past transaction costs is not a feasible proposition. In most cases the transactions that give rise to an lP asset cannot be objectively identified. For example, patents developed over a long period have no identifiable costs. Even if the costs of developing an IP asset are identified, those costs may not bear any relationship to the asset's actual value. This is an important reason why most internally developed lP assets are not reported on the balance sheet. Accounting standard setters are grappling with the issue, but the mismatch between accounting principles and the appropriate valuation of IP and similar assets continues to exist. They are yet to develop an acceptable basis for solving the problem of trade-off between relevance and reliability.
lP assets are different in many significant respects from the traditional assets. Many of IP assets are contexts specific. In most cases, the real value of an lP asset depends to a great extent upon the ability of the company owning the asset to utilize it efficiently and effectively. The value in most cases also depends upon the ability of the company to exclude others from using the asset. Because of this, it becomes. often difficult to determine reliable ways of assigning values to IP assets. Considerable research in recent years has gone into solving the problems of valuation of lP and other intangible assets and, consequent upon which, some valuation models have been developed (e.g., Intangible Assets Monitor of Sveiby, the Skandia Model and the Balanced Scorecard of Kaplan and Norton). But none has gained common acceptance.
Alternative Valuation Approaches:-
There are a number of tested ways of valuing IP. While choosing a valuation method a company should first of all determine how the asset being valued will create value for it. An asset may create value for its owner by generating additional revenues, by saving costs or by giving competitive advantage. It is the way an asset creates value for the owner which should determine which valuation approach is to be adopted. An overview of possible valuation approaches is provided below.
(1) Discounted Cash Flow(DCF) Approach:-
The DCF approach is considered as an ideal approach for valuation of assets. At the most fundamental level, the value of an asset is determined by three factors; how much it is expected to generate in cash flows; the timings of generation of those cash flows; and the degree of uncertainty associated with the cash flows. The DCF approach takes into consideration all these factors. Under this approach, the value of an asset is the discounted present value of its estimated future cash flows. To apply this valuation approach it is necessary to examine the conditions under which the lP asset will be used and to develop an agreed basis for projecting future earnings and expenditures attached to the asset. The projected amounts are then discounted by applying an appropriate discount factor. The success of this approach depends on the accuracy with which the future cash flow projections are made.
(2) Excess Operating Profits Approach:-
The excess operating profits approach determines the value of an IPR asset by capitalizing the excess profits the business expects to generate with the help of the asset. There are several ways in which the excess profits may be calculated. One possible way of computation of such profits is to make estimates of profits the business would earn without the asset.,i.e. to say the profit the firm would earn in the normal course of business had the IPR being not inducted into the business.
(3)Replacement Cost Approach:-
This approach seeks to value an IP asset by quantifying the amount of money that would be required to replace the asset or creating an equivalent asset. The replacement cost approach is based on the assumption that there is some relationship between cost and value.
(4)Market-Based Approach:-
The market-based approach values IP assets by looking to the prices of comparable assets which have been traded between knowledgeable parties at arm's length in an active market. If it is possible to identify transactions that are exactly comparable, the approach will work satisfactorily well. But in most cases the search for a comparable transaction proves to be a futile exercise.
(5)Cost/Royalty Savings Approach:-
The cost savings method values savings that the enterprise expects to make as a result of owning the IP asset. If the enterprise owning the asset is in a position to calculate the costs it has saved as a result of introducing the new asset, it can easily arrive at a basis for assigning an appropriate value to the asset. Under the royalty savings approach, the enterprise is to develop estimates as to the amounts of royalties it would have to pay if it were to license an asset to generate the return it is earning on the existing asset.
(6)Twenty-five Percent Approach:-
The "twenty-five percent" technique is used in many cases to value patents and technology. The technique is based on rules of thumb. Under this technique, the value of an lP asset is computed as being equal to twenty-five percent of the gross profit earned on products that use the services of the asset. The validity of the technique is difficult to prove.
(7)Options-Based Approach:-
The options-based approach requires the use of the concept of options in assigning value to IP assets. Options-based approach is currently used in valuing financial derivatives. But the options-based valuation model can easily be extended to other categories of assets. The owner of an intellectual property has a variety of choices as to how he will use the asset. Option pricing models attempt to estimate the economic values for each of these possible choices.
The choice of valuation methods should not be arbitrary. It should be determined by the company characteristics and by the way in which the company delivers its products and services. If the value attributed to lP assets cannot be incorporated into the balance sheet for technical reasons, the information may be provided on a supplementary basis. But this should be done in a systematic and consistent way.
Assigning a value on lP assets is a challenging job. It is a challenging job especially when the exercise needs to be done in the context of preparation and presentation of external financial statements. But the accounting profession should be prepared to ac cept the challenge. It should promote measures for revamping the existing accounting system. The existing financial reporting gap caused by the failure of the accounting
system to acknowledge important assets needs to be shortened. Effort should be made to see to it that financial statements provide an accurate portrait of corporate resources.
INTELLECTUAL PROPERTY RIGHTS IMPLICATIONS FOR DEVELOPING COUNTRIES
Most countries aim at encouraging innovations by framing laws to regulate the copying of Ideas, inventions, literary and other creative expressions, unique names, busir. modo Industria proco symbols, computer program codes, etc. Four separ and dlstinct types of intangible property, viz., patents, trademarks, copyrights, and trade secrets are together referred to as intellectual property (IP), IP Is therefore any product of human Intellect that is unique and un-apparent having some market value. IP has many of the characteristics possessed by real and personal property. However, the most significant difference between IP and other forms of property is that IP is Intangible and therefore It cannot be defined or identified by physical parameters. It has to be expressed in some characteristic manner in order to be protected.
Since PP Is an asset, It can be bought, sold, licensed, exchanged, or gifted away like any other type of property, Again, the owner/creator of an lP has the right to prevent the unauthorized use or sale of such property, All the four types of PP are protected by national governments by conferring rights to IP Intellectual property rights (IPRs) have been defined as 'rights given to people over the croations of their minds' (WTO) website TRIPS material). Since IPRs are protected by national governments, the scope of protection and the requirements for obtaining protection will vary from one country to another.
In the developed world there exIsts a powerful lobby of those who believe that all IPAs are good for business, benefit the public at large and act as catalysts for soclo-economic end technoloqical progress. In the developing world, there exists a strong view that lPRs are likely to cripple the point of national Industry and technology, harm the people and benefit only the developed world. The process of implementing the Trade-Related Aspects of Intellectual Property Rights (TRIPS) has not resulted in reducing the gap between these two sides. In fact, It has helped to strengthen the opposing arguments in existence. Those who are in favour of more IPRa and the creation of a level playing f/old consider TRIPS as a useful tool with which to achieve their objectives. But those who view IPRa as damagIng for developing countries believe that the economic playing field which was already uneven before has become much more unequal with the introduction of TRIPS.
The developed world has accepted and adjusted to lPRs since long. Though some times the disadvantages of IPR8 are more than their advantages, most of the countries
in the developed world are economically strong enough and have well-developed legal mechanisms to take care of the problems Involved. Again, those countries have adequate national wealth and infrastructure to capitalise on the opportunities available when advantages of IPRS are more than their disadvantages. But, in all probability, this is not true In the case of developing countries.
The issue is how national IPRs can be designed with a view to benefitting the developing countries to the maximum extent. Rigorous standards relating to IP so tar as the developing countries are concerned should not be insisted upon before an objective assessment is made of the Impact of such standards on development. Developing countries may find lPRs useful only when they are accommodated to suit local conditions and the International institutions and all the countries, both developed and developing, need to consider that.
The advocates of IPRs, particularly those in business and government in the developed countries, are of the view that IPRs help to stimulate economic growth and reduce poverty in the developing countries in the same way as in the developed countries, However, people from different social quarters in the developing countries have rightly pointed out the fallacy & this argument. They have categorically stated that IPRs can help to generate invention In all the developing countries because the requisite human and technological capability may, in all probability, not always be present. Contrary to the assertion of the proponents, lPRs have lead to increase in the costs of essential medicines and agricultural Inputs, and have made life difficult for the poor people, including farmers, in the developing countries.
The scope, extent, and role of IPR protection have expanded at a very fast rate over the last two decades or more. lPRs have been created to cover many new technologies, viz., information technology and biotechnology and a large number of patents have been taken particularly with respect to genetic materials. Minimum standards for IP protection have been made global as a result of the World Trade Organisation (WTO) Agreement on TRIPS. Extensive discussions are also going on in the World Intellectual Property Qrganisation (WIPO) in order to harmonise the patent system still further, This apart, bilateral or regional trade and investment agreements between the developed and developing countries in most cases cover mutual commitments to implement IP regimes surpassing the minimum standards set by TRIPS. This means that the developing countries are under continuous pressure to increase the levels of IP protection in their own countries at par with the standards set in the developed countries.
Even in developed world, apprehensions are there regarding the functioning of IPR
systems. In recent times, application for patents has increased manifold and it is being perceived that many patents of poor quality and/or having too wide scope are being issued. There is also the possibility that many companies may have to spend considerable amount of time and money in order to determine how or whether to carry on research without the infringement of others' patent rights, or allowing others to infringement upon their own patent rights The benefits arising out of such expenditure of time and money need to be weighed against the huge costs involved in patent litigation and efforts should be made to reduce such non-productive/less-productive expenditure.
These apprehensions about u impact of IP are equally true for the developing world. Moreover, the developing countries should be cautious about the direct impact that the IP systems In developed countries may have on them, e.g. the developing countries may not be gettIng the benefits of research work (on some Important matters seriously affecting them) that are being carried out in the developed world. Again, the developing countries are being largely deprived of their legitimate share of benefits arising from commercialisation of their knowledge/resources if these are patented in the developed countries.
An important point to consider is whether the rules relating to IP protection and institutions entrusted with their implementation which have evolved so far in the developed countries can at all be useful for the developing countries In the process of their socio-economic development and particularly in their efforts towards poverty alleviation.
In some social quarters there Is a strong belief that IP protection of some kind is also useful for the developing countries as it may motivate them to make inventions and develop new technologies that will ultimately be beneficial in their soclo-economic envi rons. But that will result in high costs for the consumers and other users of such protected technologies. It therefore becomes necessary to consider whether the benefits outweigh the costs. This, in turn, will depend on the nature of application of IPRa and the socio-economic conditions in vogue in the country where they are being applied. There fore, IP protection standards, benefiting developed countries, may be disastrous for developing countries since the latter have to satisfy even their basic needs largely by drawing upon the knowledge developed in other countries, particularly the developed ones.
The situation in the developing countries is quite different. While it Is true that most of the developing countries are not technologically very advanced, they do possess very rich knowledge developed over the centuries and valuable resources of varied types ; can benefit not only their own countries but the world at large, The fundamental question that arises is whether the IP systems so far generated in the developed world can help to protect such knowledge and vast resources and guarantee justice to their owners.
From the point of view of the government, conferring of the IP right is a matter of public policy and hence the IP policy should be so designed that the benefit to society (in terms of improvement in basic facilities and infrastructure and technological innovation) must out-weigh the cost to the society (in terms of the high cost to be paid by the consumers and the cost of administering the system). But the point is that the IP right Itself being a private one, the financial benefits and costs fall on different social groups.
An IP right may be viewed as a means for enabling countries to facilitate the enjoyment of basic socio rights. IPRs should never be allowed to dominate over the fundamental human rights. In fact, IPRs (e.g., patents and copyrights), granted by governments, are short-term in nature but the basic human rights are inherent to the human being. Unfortunately, today in most cases, lPRs are treated as economic and commercial rights held by the corporations rather than individual inventors. The granting of such
rights and their application in their developing countries will, in all probability, benefit the holders of the lPRs at the expense of the basic human rights of the poor people of the
developing countries who will be largely be deprived of even the basic necessities of life due to the high costs involved.
The problem is that, the interests of the owners/creators of IPs continue to dominate
the formulation of lPR policies, and those of the ultimate consumers are pushed to the hedge. The developing countries operate from a weaker position while negotiating with the developed countries in matters relating to lPRs, Thus, policy makers should seriously examine the possible effects of implementation of the IPRs on the ultimate consumers before going for further extension of IPRs instead of simply taking care of the interests of the owners/creators of lPRs,
The crux of the whole thing is that the commercial interests of the developed world often come in conflict with the developmental needs of the developing countries. What is important is that too high IPR standards should not be indiscriminately imposed on the developing countries and relevant technologies should be made available to them at competitive prices. The developing countries also need to strongly put up their causes in different world forum and countries like India and China are expected to play a leading role in this respect.
References:-(1)Adapted From Website Of Policy Statement Of Embassy Of India.
(2)Referential Notes Of Dr.UttamKr.Dutta,Reader , Department Of Commerce,University Of Burdwan,Golapbagh,Burdwan:713104.
(3)Journal On Intellectual Property ,published from Burdwan University,Page no.23-26,Pages.50-56.
(4)Abstract From Sujit Sikdar And Pranjit Kumar Nath,prof. and Lecturer respectively,of the Department Of Commerce,Gauhati University.
Author: Mr. Avik Ranjan Roy
SLET Qualified, (Persuing M.PHIL)
UNIVERSITY OF BURDWAN
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Guiding Prof:Dr.UttamKr.Dutta, Prof. Of Commerce, University Of Burdwan, Golapbagh, Burdwan:713104, West Bengal.
