Fair Value Accounting Essay Example | Topics and Well Written Essays - 4250 words

Fair Value Accounting - Essay Example Since then, the pros and cons of fair value accounting have been debated. On one hand, fair values provide a better view of current market conditions and therefore provide him with more relevant information. However, on the other hand it increases volatility in earnings and may not necessarily ensure reliability and relevance. This is because if an active market does not exist, it would be determined by calculations which are subject to management bias. While some people argue that fair value accounting provides us with truer financial statements, others question its validity. Hence, those institutions that use more and more of fair value option should also disclose adequate information regarding the assumptions, changes in acquisitions or sales, predictions and all those factors that affected the values that show in the financial statements as fair values. This would enable the users of financial statements to make knowledgeable and wise decisions. Fair value accounting is a way of accounting in which an asset or liability is valued at its current exchange price at a measurement date, in absence of an actual transaction for that asset or liability. In financial statements, all financial instruments may be valued at fair value. Before 200... The statement defines fair value of an asset as the price at which it can be traded or sold in an orderly transaction between 'market participants', other than in insolvency. Similarly, fair value of a liability is the amount at which it can be acquired or settled in an existing transaction between 'market participants', other than in insolvency. (KPMG, 2007) Market participants refer to buyers and sellers in the most principal or beneficial markets for those assets or liabilities. They meet four criteria: they are unrelated with the reporting body; they possess the knowledge required to have a realistic insight into the transactions; they are financially and legally able to carryout transactions for the entity; they are prepared to transact without any pressure. (KPMG, 2007) Principal market is the market with maximum volume and level of activity where assets and liabilities are sold or traded by a reporting entity. An entity that does not have a principal market determines its most beneficial market by including the transaction costs. (KPMG, 2007) Explanation Fair value of an asset may be equal to its quoted market price. However, this may not always be true. Fair value takes into account advantages and disadvantages that each party may gain from the transaction whereas market value may not always consider that. Also there might not be a quoted price for all assets or liabilities. In such circumstances, fair value has to be generated using the best information available to the preparers. Consequently, difficulties arise in creating those estimates. (KPMG, 2007) In accounting, fair value is used for those assets or liabilities whose carrying value is rooted in mark-to-market value. Carrying value is the amount

Health education in Malawi Research Proposal Example | Topics and Well Written Essays - 750 words

Health education in Malawi - Research Proposal Example According to the United Nations Economic and Social Council , women and girls form a majority of individuals who are undernourished. This statistic reveals the societal inequities that females face in some societies. Women in developing countries are not educated as their male counterparts. They are less educate and, therefore, not well equipped in solving food security issues in their families. To resolve this, most programs involve increasing women’s access to education and improving their decision making power. Education empowers women as it improves the bargaining position of women in household matters. Programs such as IMAGE intervention try to empower women through microfinance ventures. Rural women, through IMAGE, are able to access microfinance services such as credit and savings to rural women (Kim et. al., 2007). IMAGE intervention enables women to start, develop and benefit from their own enterprises. This, in effect, reduces the occurrences of gender-based violence, as women are able to contribute to the economic welfare of the household. Women empowerment is the key to both the economic and food security problems in developing countries such as Malawi. The programs suggested in resolving the aforementioned problems in Malawi should be effective if successfully implemented. They all share one objective, empowering women who are undervalued by the ethnic communities in Malawi and the rest of Africa. In the case of Eva and Peter, the programs would solve their problems to an extent.

INDIVIDUAL FASHION MARKETING PLAN Essay Example | Topics and Well Written Essays - 3000 words

INDIVIDUAL FASHION MARKETING PLAN - Essay Example ‘Valentino For All’, the planned brand extension based on diffusion strategy will endeavour to sell luxury products especially female related garments to young consumer segment i.e. teenage girls. The brand extension strategy would make use of social app to communicate with the target consumers and to create greater awareness. The target retail outlets featuring greater share of Valentino brand will enable the company to make its presence within the target masses. Besides, the brand extension will enable Valentino to make its presence more prominent in the competitive market. The prime intention of this report will be towards performing the deep evaluation of a luxury fashionable brand named as ‘Valentino SpA’. This brand has been into fashion business since long and is basically of Italian origin. Since being an Italian fashion brand, all its apparel and fashion products reflect the styling trend and the traditional craftsmanship of Italy. A majority of the products manufactured by this brand belongs to a niche section and are high priced as well (Valentino SpA, 2014). The brand was established by Valentino Garavani in 1960 in Rome, Italy. Since then, the brand has been considerably successful in gaining significant amount of preferences from both male and female customers who like the precision and the styling factor associated with assorted offerings such as clothing, footwear, perfumes, glasses, accessories along with watches. The brand adds a combination of certain important factors which contribute to its success factor. It is a popular brand due to ensuring the offering of a diversified portfolio of products for men and women encompassing clothing, footwear as well as accessories (Valentino SpA, 2014).In the current scenario, the brand has attained significant amount of development under the effective supervision of their Creative Directors Maria Grazia Chiuri and Pierpaolo Piccioli. These creative

History wk 11 Essay Example | Topics and Well Written Essays - 500 words

History wk 11 - Essay Example This meant that many of the self-help books and programs were created during this post-modern period. Gergen (2000) suggests that modernists believe that the world is split into two areas – one where material things exist in the outer world and the other where the mind takes over the inner world. He suggests that we still have to see the total person, but they also have to understand how the world works. I think the two differ in the fact that the modernist period grew out of the Western world’s view of psychology. It assumed that all of the world looked the same as it did to Westerners. Of course, we know that this is not true and that there are many times where culture is important. When looking at aging, I would think that we are still in the age of post-modern because we expect that as people get older and more frail, that there will be others to take care of them if they cannot stay with their families. In many other cultures, the elderly are taken care of by the f amily until they die. Modernists would see aging as something to be observed and they would look at the possibilities of how they may help the elderly live a better life.

US foreign policy during Cold War Thesis Example | Topics and Well Written Essays - 5000 words

US foreign policy during Cold War - Thesis Example In investigating facts the writer does a remarkable work; though, his expose unearths the dark side of the US in regard to the use of tainted informers and henchmen against it arch-rival superpower. Simpson’s careful conclusions, nonetheless, ruffle some feathers. One would not recognize easily from his narration that the Eastern European power was to blame for the start of the conflict, or that Western countries had any genuine concern following the containment of social liberty in the region. The use of ex-Nazi officials by the United States in the Cold War against the Soviet resulted in a â€Å"blowback† effect back in the country as it triggered more socio-economic and political challenges in the country. The sharp analysis of the role played by American officials relates to everyone; the most prominent one including Truman, the Dulles kin, Eisenhower, and George Kennan as well as the many personalities in the key intelligence and national-security organs. These age ncies and individuals are believed to have carried out the murky work, involving the brand of falsity, distrust, amorality, and zealotry with the potential of the Soviet threat. The â€Å"blowback† effects, amount to â€Å"the unintended consequences of U.S. foreign policies† during Cold War. ... e amalgamation of muckraking operations and historical evaluations takes care of one factor of the narration given by the author: the jostling for influence among the key allied states to cage and stamp their authorities for national significance exposed the researchers who had played pivotal roles in the empowerment of Hitler's war machine. In regard to their natural accomplishments, which the writer explains exhaustively, it is normal that many troops, who fought on the side of the Allied countries, were keen on their skills and in consolidating it to the disadvantage of the enemies than their historical accounts. Whereas the issue of national interest was legitimate, in imp lementation the end justified the most insignificant of means. Tenets of the American policy The fundamental principle American policymakers employed after the Second World War to incorporate ex-Nazis and informers was the likelihood or the inevitable occurrence of a fresh conflict pitting the two superpowers, the United States and the USSR. The expectation of the United States of a long-standing conflict was aggravated by the geopolitical hostilities between European powers and some Asian powers immediately after 1945; by the lack of consistent details on the actual situation in the East; and commonly by spiritual regulations that emphasized that Communism amounted to Satanism. Such observations differed across societies; however, they amounted to a significant phenomenon. The real weighing of triggering factors in Europe in the mid-twentieth century, however, implied that neither of the two world superpowers had the capacity to stamp its unilateral authority in the face of another through the use of military might only.

Impact of Poverty on Children Essay Example for Free

Impact of Poverty on Children Essay According to data from UNICEF, a child in the United States is more likely to live in poverty than any other developed nation (American Psychological Association, 2012) Children living in poverty suffer from lack of nutrition. Lack of nutrition can lead to premature birth and/or low birth weight (APA, 2012). Inadequate access to healthy foods can lead to obesity (Dalton, 2007). Lack of food can lead to hunger or food insecurity (APA, 2012). Malnutrition can lead to deficits in cognitive and social development (APA, 2012). Failure to thrive can be a result of under nutrition (APA, 2012). According to the American Psychological Association (2012) poverty can lead to poor academic achievement. Stress connected with living in poverty affects concentration and memory (APA, 2012). Lack of encouragement to promote literacy and reading readiness (Cuthrell, Stapleton, Ledford, 2010). No exposure to activities such as museums and camps (Cuthrell et al., 2010). Several states with school districts in low-income areas receive much less in state and local funding than other school districts (Hutchinson, 2013). Poverty and lack of insurance affects children’s health. Barrier to children receiving proper vaccinations (Becton, Lee, Nieman, 2008). Children are a greater risk of behavioral and emotional issues (APA, 2012). Increased risk of asthma, anemia, and pneumonia (APA, 2012). Exposure to lead and other environmental contaminants (APA, 2012). Micro social work Working with families with children to provide services for food and health care. Collaborating with other agencies to provide services such as health departments, community service boards, and mental health service providers. Working with schools to ensure child(ren)’s needs being met. Assisting family with nutritional education and access to healthy foods. Macro social work Work with community to increase support for Head Start and preschool programs for all children. Policy and laws must address the lack availability of services and health insurance for children living in poverty. Advocate for school systems to better educate teachers to deal with children living in poverty – hire teachers who care about student’s achievements (Cuthrell et al., 2010). Encourage school boards to eliminate all sugary foods and drinks from school campuses. Encourage communities to be proactive in assisting families living in poverty with food and educational programs. Work with policy to promote increase in wages and employment opportunities (Fass et al., 2009). Social Constructionist Perspective Children in poverty have a place in society – do not move up in class. Children in poverty have certain characteristics: not intelligent, slow-minded, dirty, obese, wanting hand-outs, criminals. Children in poverty should not aspire to improve their circumstances. Society class structure gives the need for children and families to live in poverty. Poverty is accepted as a norm – need change of thinking. Social Behavior Perspective Children in poverty expect to grow up to live in poverty. Children in poverty thinking is reinforced by their environment. Children in  poverty do not have high expectations or goals. Children living in poverty continue the cycle of the parents and grandparents previously. Conflict Perspective Children in poverty are a non-dominant group. Children in poverty have no voice. Children in poverty are results of social and economic injustice – unequal division of power. Children in poverty affect all facets of society Schools and all children affected by policies such as: No Child Left Behind Act – teaching more to state testing versus academics and knowledge. Children in poverty cost an estimated $500 billion in lost productivity and spending on health care and criminal justice systems (Fass, Dinan, Aratani, 2009). Children in poverty are more likely to be poor as adults, continuing the cycle increasing chances of chronic poverty ((Fass et al., 2009). The research on children living in poverty reinforces how the environment can and will affect an individual’s situation. Poverty influences a child’s health, education, and future well-being. If a child is not given the same opportunities as other children not living in poverty, the struggle to rise above poverty can be overwhelming. The cycle of poverty will only change when there is an equality of resources. The change starts at the micro level with the individual child and the family receiving services. To break the cycle, the change must be at the macro level with change in policies and laws. Agencies and social workers must give the children living in poverty a voice that can be heard. References American Psychological Association. (2012). Effects of poverty, hunger and homelessness on children and youth. Retrieved from http://www.apa.org/print-this.aspx Becton, J. L., Lee, C., Nieman, L. Z. (2008). The effect of lack of insurance, poverty and paediatrician supply on immunization rates among children 19-35 months of age in the United States. Journal of evaluation in clinical practice3, 14(2), 248-253. doi:10.1111/j.1365-2753.2007.00841.x Cuthrell, K., Stapleton, J., Ledford, C. (2010). Examining the culture of poverty: promising practices. Preventing school failures, 54(2), 104-110. Dalton, S. (2007, January). Our vulnerable children: poor and overweight. Southern Medical Journal. pp. 1-2. Fass, S., Dinan, K. A., Aratani, Y. (2009, December). Child poverty and intergenerational mobility. National center for Children in Poverty. Retrieved from http://nccp.org/publications/pub_911.html Hutchinson, E. D., (2013). Theoretical perspectives on human behavior. Essentials of human behavior integrating person, environment, and the life course. (pp. 39 – 42). Thousand Oaks, CA Sage Publications. Compare/Contrast Krystal and Jessica both want to work with immigrants to help integrate them into the schools and society and overcome barriers. My desire to help children in poverty could be viewed as similar as both groups have barriers due to their status. Immigrants and poor people are looked upon as being less of a person. Each group I believe is affected by the conflict perspective. The unequal balance of power and resources prevents immigrants and poor people access to the same opportunities. If there is not a balance or equal opportunity to services and resources, how can immigrants and people living in poverty achieve the successes of those with access? The environment in which immigrants and poor people are exposed to everyday does not meet the basic needs of acceptance and hope. If children are to succeed in the classroom they must be given the tools and support to do so. Things such as food, shelter and language are taken for granted by society when there is not a need. How is a child who cannot understand what a teacher is saying or is being bullied by other children because of their different speech or clothing achieving success in the classroom? How can a child who has not eaten since lunch in school the day before concentrate on what is being taught by the teacher? Society must take responsibility for these  children. Social workers must advocate at all levels: micro and macro – to ensure immigrants and children of poverty are receiving equal access to opportunities available to others. Social workers and society cannot accept poverty as a norm. Social workers and society cannot accept lack of resources and/or funding an excuse to not properly educate children of immigrants.

A Study Of Rivers In Malaysia Environmental Sciences Essay

A Study Of Rivers In Malaysia Environmental Sciences Essay Heavy metals are most abundant forms of pollution in Malaysia either in the forms of solid or liquid. With the vast industrialization and economic development in coastal region, heavy metals are continuing to be introduced to the estuarine and coastal environment which eventually end up into the river, runoffs and land based area (Yu et al., 2007). Metals diffuses into the aquatic environment will settle down and be incorporated into sediments together with organic matters, Fe/Mn oxides, sulfides, and clay (Wang and Chen, 2000). However, heavy metal mobility or availability in contaminated materials depends to large extent upon the different chemical and mineralogical forms that occurred (Song et al., 1999). Therefore, sediments seem to be an excellent medium in the assessment of the metals bound to the particulates. Nonetheless, sediments are known to act as a sink for heavy metals to be introduced into waters either from both natural and anthropogenic sources thus providing an exce llent proof of mans impact (Pempkowiase et al., 1999; Guevara et al., 2005). In addition, they may also act as traps for various types of pollutants including heavy metals (Poh and Mun, 1994). Indeed, changes in environmental conditions such as pH and redox potential should be monitored since it may results in remobilization of heavy metals. Unfortunately, due to the scarcity of information available to establish the heavy metal concentration in sediment using sequential extraction, no data is presented concerning the heavy metal pollution in the rivers except for one author Shazili et al., 2008 on Langat River Basin. Heavy metals element is particularly crucial because any slight changes in availability may cause these elements to become either toxic or deficient to plant (Krishnamurti et al., 1995). In fact, sequential extraction analysis is a technique which is used to investigate the geochemical partitioning of heavy metals amongst solid mineral and organic phases in sediment or other earth minerals (Howard and Vandenbrink, 1999). Sequential fractionation also frequently used in approaches to evaluate metals distribution into different chemical forms present in solid phases. Although direct methods provide an unambiguous identification of the heavy metal forms and ways why they occur, they might not be sufficiently sensitive where heavy metals occur at relatively low levels and they do not provide quantitative information on heavy metal mobility and availability (Song et al., 1999). However, sequential extraction approach is undoubtedly useful since few attempts have completed and few modification have been made based on Tessier et al., (1979); such as Silviera et al., (2006); Krishnamurti et al., (1995); Song et al., (1999); Forghani et al., (2009), Poh and Mun, (1994). 2.0 Problem Statement Langat river, Bernam River and Klang River basin is located in the state of Selangor in which known to be the most developing states in Malaysia other than Kuala Lumpur. All of these rivers are primarily important as water source not only limited to supplying water to consumer but also for other purposes such as aquaculture and agriculture activity, fishing, effluent discharge, irrigation and even sand mining. With the vast industrialization held in the river such as sand mining it generate the release of metal bound in sediment into the water promoting metals diffussion into the aquatic organisms and eventually ends up into humans body. Moreover, each metals poses their own threat to human, particularly Cadmium (Cd) are known for causing adverse health effects, once ingest into our body it will cause lung cancer moreover it seldom important as a cause of phytotoxicity in paddy field (Chaney, 2010). On the other hand, Zinc (Zn) is a deficient and phytotoxic element in sediment which causes abdominal pain to humans, the latter due to industrial contamination (Chaney, 2010). Copper (Cu) in sediments strongly adsorbs to clay minerals, iron and manganese oxides and organic material. In addition, it tends to remain in horizons that have a greater organic content whereas sandy sediment with low pH poses the greatest potential for Cu leaching. On contrary, lead (Pb) is considered to be one of the major environmental pollutants and has been incriminated as a cause of accidental poisoning in domestic animals more than any other substance. In a nutshell, these metals are emboldened to be analyses since this metal endured high toxicity in the environment thus poses high potential threat and risk to humans and living organisms. 3.0 Significance of Study This study is prominent since in Malaysia there is only few attempted study using sequential extraction as medium in determining the fate of metals in environment. Particularly, this study will be useful as a baseline data for goverment bodies to be more sensitive on the issues related to heavy metals. On the other hand, this study will provide a delineation on the sources of metals which contribute the most anthropogenically or naturally to the environment since the major contributor on the environment deteroriation is a non point source. Therefore, identifying the potential sources is crucial in maintaining the environment. Nonetheless, by conducting this study it ables to generate a profound understanding on the sources and parent materials of which heavy metals are highly introduce to the estuary. Thus, contribute to the discovery of metals strength and percentage of binding to organic or inorganic pollutants. Hence, providing an illustration on the status of pollution in the sel ected rivers based on screening of the forms of metals associated in the river. In addition, the attempted method will utter a method development in assesing the metal in the environment. This study is beneficiary especially by the Department of Irrigation on the overview of the river status thus able to mitigate a scheme on reducing the metal accumulation into the river by identifying the source of pollution. 4.0 Research Objective To ascertain the chemical and mineralogical forms of Pb, Cu, Cd and Zn in selected polluted river. To profile the metal speciation (Pb, Cd, Cu, Zn) in the sediment at selected polluted river in Selangor. To determine the heavy metals affinity for specific geochemical phases in the recently deposited sediments in the river. To identify the pollution sources and active component of heavy metals accumulate into the surficial sediment and its chemical behavior in the aquatic environment. 5.0 Literature Review A river is component of water cycle. Mostly rainfall on land will passes through a river on its way to the ocean and smaller side streams will joins the river forming a tributaries (DID, 2010). In Malaysia, the water within a river generally originates from precipitation through surface runoff, groundwater recharge (as seen at base flow conditions / during periods of lack of precipitation) and release of stored water in natural or man-made reservoirs, such as wetlands, ponds or lakes (DID, 2010). Therefore, the rainfall will generate the surface runoff and flows into the river. While the runoff will collect all the suspended particulates on the land surface into the river. This is why source of metal is very hard to trace since it is a non point sources elements which diffuse into the river Basin. Therefore, in this case sediments play an important role in identication of the metals since it acts as transport and storage of potentially hazardous metals (Yu et al., 2008). Bernam River is approximately about 3335 km2 and it forms a boundary between States of Perak in the north and Selangor in the south. The undulating hills of Bernam River merge into an undeveloped peat swamp area where the downstream of the peat swamp is a densely populated coastal strip along the Bernam River. Rice is cultivated in the lower areas ad- jacent to peat swamps and rubber, oil palm, coconuts and cocoa are cultivated in estates and smallholder schemes. Agrochemicals (fertilizers and herbicides) used on agricultural lands suggest a potential non-point source of pollution and toxicity affecting the aquatic ecosystems (Yap and Ong, 1990). Logging generates pollution through soil erosion, siltation and sedimentation in the streams. On the other hand, Langat River basin covered an area of 1300 km2 in the south of Kuala Lumpur and the length of Langat River is approximately about 120 km long (Sarmani, 1989). Langat river known as an important water source not only limited to sup plying water to consumer but also for other purposes such as recreation, fishing, effluent discharge, irrigation and even sand mining (Juahir, 2009). Whereas, Klang River is notable as a highly polluted river in Selangor which flows through Kuala Lumpur and suburban area of the densely populated and highly industrialized Klang Valley (Tan, 1995). The upper reaches of the Klang River serve as an important source of water supply to an estimated population of two million people in this region, together with its growing industrial activities (Tan, 1995). According to the Environmental Quality Report (Department of Environment, 2007), the Klang River is regarded as one of the rivers which have been seriously affected by pollution. Discharges of wastewater from industrial activities in the Klang River basin have also contributed to increasing levels of organic chemical pollutants in the waterways. However, metals in sediment comes in various forms of elements. Therefore, each metals may give beneficiary and may also cause a potential threat to human. Once consumable in our body it might cause a significant imbalance thus causing deformities and poor health (Birungi et al., 2008). Sediment are an important features in the river any activities occured related to sediment such deepen or mining may cause the release of heavy metals into the river. This is because heavy metals may enter into natural water and become a part of the water sediment system and their distribution processes are controlled by a dynamic set of physical-chemical interactions and equilibrium (Jain, 2003). Therefore, the metals may bind to the aquatic organisms. Since these river is an essential water source in the state of Selangor, any aquaculture activity held in the river may have a significant potential of heavy metals accumulate into the fish or prawns. On the other hand, the deposition of metals in sedi ments usually occurs through an interaction between sediment and water (Piron et al., 1990), whereby changes of metal contents of sediments and water depend on changes of water chemistry, such as, temperature, pH and solute concentration. That is why such study is prominent since metals interactions between bed sediment and water in aquatic environment play an important role on water quality and the fate and transport of metals. There are series of modification of sequential extraction technique have been made upon the suitability of the study. The recent modification are introduce by Silviera et al., 2006 which proposed to the studies specifically on the tropical soil. This method listed out seven fractionation steps which each illustrates the metal bound particulate in the sediments. The first three fractionation steps explains the geochemical condition of the sediment whereas the fourth to the seventh steps refers to the anthropogenic conditions. This method is an alternative way to determine the source of metals, because the anthropogenically sourced metals preferentially partition to the non-residual phase of the sediment while the residual phase generally reflects background geochemical conditions (Forghani et al., 2009). Moreover, this method were chosen since it selectively extracts metal bound by specific sediment fractions with minimal effect on the other sediment components (Silviera et al., 2006) . In addition, this method are an important tool for predicting the potential effects of environmental changes and land application of metals on the redistribution of chemical forms in tropical sediments (Silviera et al., 2006). 6.0 Research Methodology Sediment Sampling Thirty representative surficial sediments (0-20cm depth) will be taken from selected polluted river in Selangor from upstream to downstream of the river. Surface sediments samples will be collected in triplicates and homogenised in a zip lock polyethylene bags. The sampling will be conducted during low tide to enable the source of pollution from the mainland to be determined without the influence of input from seawater compared to sampling during high tide. Sediment samples will be collected using plastic scoops, Eckman Grab or core sampler and place into acid-washed double zip-lock polyethylene bag. All samples will be stored in cool box at 4 °C during transportation to the laboratory prior to analysis. Sampling preparation The laboratory apparatus are also acid washed and rinsed thoroughly first with distilled water to ensure any contaminants and traces of cleaning reagent were removed before the analysis. Pre-clean polycarbonate centrifuge tube with soaked overnight in 5 % (v/v) nitric acid rinsed with distilled water after 24 hours prior to analysis. It is performed in clean laboratory to minimize the potential risk of contamination. Laboratory Analysis Physicochemical parameters such as pH, redox potential, salinity and conductivity will be measured using the 1:2 ratio of sediment and double deionized water (DDW). In addition, cations exchange capacity (CEC) and loss on ignition (LOI) will also be determined in the study. Physicochemical Parameters The sediment physicochemical analyses will be determined by mixing 10 g of air dried sample ( Cation Exchange Capacity (CEC) Sediment samples for CEC determination will be prepare in two 10 g portions, one for treatment with a 1 M NaCl solution and other with a 1 M NH4Cl solution. Approximately about 10 ml of 95% ethanol will be carefully poured on sediment sample and drawn through the sediment by suction. The ethanol remaining in the sediment will later be removed by overnight evaporation. Then, the sediment will be transferred to small 50 ml Polycarbonate centrifuge tubes. Hence, about 30 ml of 1M NaCl was applied to one set of sub samples and 1 M NH4Cl solution was added to other set. The centrifuge tubes contains with the sediment pre-treated with NaCl and NH4Cl then will be shaken end over end for about 10-20 minutes and subsequently centrifuged at 3000 rpm for 30 minutes in order to settle the fines. After the samples are centrifuged, the supernatant will be removed with syringe and filter through a 0.45  µm filter. About 15 ml of sample will be used for the analysis of Ca, Mg, and K from the NaCl supernatant solution and preserved with 1% 7M HNO3. Meanwhile, the solution from NH4Cl supernatant will be used for determination of Na and also preserved with 1% 7M HNO3. Sample analysis for Ca, Mg, Na and K adopted similar procedure as in the case of major cations determination. The exchangeable cation concentration are converted from meq/100g to equivalent fractions (ÃŽÂ ²T) as (Apello Postma, 2005) ÃŽÂ ²T = meqI-Xz_____ à ¢Ã‹â€ Ã¢â‚¬ËœI, Jà ¢Ã¢â€š ¬Ã‚ ¦.. meqI-Xz Where I, J,à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. are exchangeable cations, meqI-Xi is normally given in meq/100 g dry sediment and à ¢Ã‹â€ Ã¢â‚¬Ëœ meqI-Xz is essential equal to CEC, ignoring minor amounts of Fe, Mn, etc. Loss of Ignition (LOI) Dry a sample in an oven at 105 °C to constant weight. Accurately weigh 1g of this dried sample and pour into a preweighed dry crucible. Optionally, a few drops of H2O2 may be added at this stage to promote oxidation. The samples will be transfered into muffle furnace and gradually increase the temperature to 500 °C. Leave inside the oven at this temperature for at least 4h or overnight if convenient. Cool, transfer to a dessicator and allow it to cool to room temperature. Weigh and calculate loss on ignition in % as: LOI (%) = 100 x (M1 M2) M1 Where M1 is the initial weight (g) and M2 is the weight after ignition (g). Sequential Extraction Procedure The methods that will be used in this study are based on modification methods from (Silviera et al., 2006). The fractionation of heavy metals in sediments will be carried out in triplicate, using 1 g of air-dried sediment. Then, sediment samples will be placed in 50 ml polycarbonate centrifuge tubes, mixed in a stepwise fashion with various reagents as shown in figure 1, and the suspensions equilibrated. By following equilibration, the solution and solid phases will then be separated by centrifugation at 1225 g for 10 min. In between each successive extraction, the solid residues are suspended in 5 ml of 0.1 M NaCl, shaken by hand, and centrifuged to displace extracting solution remaining from the previous step. The supernatant will be added to the former extractant. The steps are intended to reduce sample dispersion and to minimize read sorption of the metal. The supernatants will be filtered through a 0.45  µm membrane, and the solid residues are preserved for the subsequent extr actions. The concentrations of Cu, Zn, Pb and Cd in the various extracts will be determined by Inductive Couple Plasma-Mass Spectrometry (ICP-MS). Mass balances, calculated by summing individual Pb, Cd, Cu and Zn masses recovered from fractions, were compared with the independently determined total metal masses. Data Analysis Further data analysis will be conducted using the raw data obtained from the sample analysis. Descriptive analysis, cluster analysis, factor Analysis will be conducted using few softwares such as SPSS version 17 and Multivariate Statistical Package (MVSP) and AQUACHEM. Enrichment factors (EF) will be calculated to determine the level of trace metal contamination of the sediments. 7.0 Project Benefit Research Publications 2 research journal with impact factor Output expected from the project It is expected that several publication can be produced from the data obtained in this study which useful as a reference for future research. It will provide the latest information on the level of metal pollution in Selangor which useable for relevant authority to make the future planning and management purposes. Economic contribution of the project By using the information gathered in this research, the relevant government bodies can make better planning and take preventive measures to avoid further contamination of the river as it is crucial source for the nation fisheries and aquaculture activity. Moreover, important because a lot of the population which resides near the mangrove area depend on it for their livelihood. Since, the destruction or contamination of this area will affect their source of income. The reduction in fisheries produce from the mangrove area due to metal pollution will results in higher imports of fish products which in turn increase the outflow of money from the country. 8.0 References Apello, C.A.J Postma, D. 2005. Geochemistry, groundwater and pollution. 2nd edition. Roterdam: Balkema. Birungi, Z., Masola, B., Zaranyika, M. F., Naigaga, I. and Marshall, B. (2008). Active biomonitoring of trace heavy metals using fish (Oreochromis niloticus) as bioindicator species:the case of Nakivubo wetland along lake victoria. Chaney, R. L., 2010. Cadmium and Zinc. Trace Element in Soils. Wiley Publication. United Kingdom. Department of Environment, 2007. DOE Annual Report 2007. Retrieved from http://www.doe.gov.my/files/multimedia141/AR_JAS.pdf on 10 October 2010. DID, 2010. Department of Irrigation. River Management-Activities. 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