Homeless Population an Example of the Topic Economics Essays by

Homeless Population INTODUCTION Need essay sample on "Homeless Population" topic? We will write a custom essay sample specifically for you Proceed Urbanization and industrialization has resulted to homelessness of many people in the world. The homeless population is increasing especially in many urban areas. Various factors have pre-disposed people to homelessness, and some people think that factors like natural disaster, domestic violence, inability to afford housing and health care among other are the major causes of the steady increase. The argument may be true, but the homeless people are not of similar age group, gender, nationality, and race, meaning that very many factors are likely to be excluded in the list. For example, the homeless population of children in the total homeless population is considerably high, and people have related the issue to domestic violence, lack of needed services and drug abuse. The lifestyle of homeless population exposes them to many problems such as medical problems, and violent crimes against them. The lifestyle exposes them to injuries and other medical issues related to nutrition, weather elements and violence. They don't have access to health insurance, and because of poverty, they never get medical services. Lack of homes, hinders their privacy, and limits their possessions. They have nowhere to store their documents and possession, and they easily loose even what they posses. Despite how much they try to secure some of these important possessions, other people tamper with them, intentionally, or without the knowledge. When homeless people in essay try to replace some of the documents such as identification cards, it become impossible because the nothing is left to prove the information they give. The homeless people are among the major criminals especially adults. They commit crimes to earn liking and being in jail or prison where they can get shelter and food, or in health institutions. The wealth and income inequality has made decreased affordable housing. The amount earned by the inpiduals is low to maintain a permanent housing. However, this is not usually the only cause of homelessness in many people. Domestic violence has been reported to expose inpiduals to the problem, because they fail to bear the violence and escape. Many land in refugees camps some of homeless people are mentally ill, or are disabled. Majority of homeless people have families, or are single. Children run from their homes either because the life there is unbearable, or because they are drug and substances abusers. Adults who loose their job, end up loosing houses because they cannot afford. Homeless need to be helped out of the problem. The help can either be to get refuge camps where they can be provided with shelter, and food. The refugee can be public places, derelict structures, friends, or city run homeless shelters among others. They also need health care because of their exposed lifestyle and lack of funds to get treatment and health insurances. In many countries, government and non government organization have intervened to help homeless people. They have made efforts to ensure they protect the homeless people, and provide health care facilities to them free of charge. Since many states and countries do not offer free medical treatment, and the homeless people are in great demand of the services, they volunteer to help. The homeless people are exposed to extreme weather conditions such as colds, especially during winter. They get infections due to poor (if any) sanitation, and the results are spread and transmission of the infection to large population, due to lack of treatment. The transmitted infections include skin diseases due to close contact and air bone diseases especially in camps. Non profit organizations have developed programs to help develop homeless people's skills, especially for those who lost their jobs, as well as work opportunities. They consider the people in media publications, at a rate they can afford. Homeless people have varying versions of what made them homeless. Some were prisoners who had nowhere else to go after their jail term, others, their countries engaged in war which destroyed their homes, reducing them to refugees and displacements. An international law for the homeless has been established, to ensure that the human right are respected especially the housing, migration and traveling. LITERATURE REVIEW Homeless population is in steady increase. People have different destination of homeless people. Some say they are people without adequate shelter, others argue that homeless people are those without any shelter, and are maintained in temporary residential area as refugees. The cause of the increase in the homeless population remains in arguments. Some people argue that the homeless people are homeless out of their willingness, claiming that majority are nomads. According Ann (1994, pp. 498). This is different, because he argues that these people meet themselves in the situation because they cannot afford safe, regular, adequate shelter, making them to acquire temporary accommodation in odd places. Various researchers have attempted to research the reason or rather causes of homelessness in the population. an inpidual can be homeless because of crisis in one's life, or because of the society unfair in organizing and distributing power and wealth. Ferguson argues that the homeless people end up to the problem because they cannot afford the funds required to secure permanent housing, because of their poverty life. (Ferguson, 1989). The many people have believed that the homeless people end up homeless because they are mentally unwell, or because of the drug or addiction to the drugs which reduces their mental functioning (Bliommaert, 2005). Inpiduals are subjected to domestic violence and abuses, such as sexual mental or physical abuse are likely to run from their homes, without a defined destination. This finds them homeless studies show that some inpiduals who formerly incarcerated inpiduals, undergo a transformation that limits their social, and financial lives. They loose family friends and because of their criminal records, they hardly get employment after their terms in jail. The financial instability and new social life leads them homeless. According to statistics, the homeless population is composed of children, youth, and the adults, and the elderly. Some predisposing factors are similar, but others vary. For example, a child and an old person can escape domestic violence and become homeless, ant the adult can become homeless because of loosing job or retiring (Vaughan & Hogg, 2002). The highest population of the homeless population ranges between the age of thirty and fifty, while the percentage in children and elderly is a little bit lower. The reason for the high percentage in the middle aged inpiduals, is yet to be determined. Some people argue that its because of their antisocial behavior, while others think its because of low or lack of income to enable them secure permanent houses. HYPOTHESIS Homelessness in homeless population results from domestic violence and majority of the population is aged between thirty and fifty years. PARTICIPANTS The research will involve at least a hundred inpiduals, regardless of their age, gender and race. The research will be carried out in a wide area in order to avoid bias in the results, because a small area is likely to include a specific population of the homeless population. For example when a single street in a city is likely to include children, the days and time of the research need to be considered to ensure valid data, because at some of the homeless people have families and work, meaning that when the research is carried out during working days and hours, most of the adults are likely to be the children and aged. This with limit the findings, and the deductions from the collected data will be false, and biased. The sampling will be carried out randomly. (Ezawa, 2002, pp. 286) The targeted areas include refugees camps, city streets, and all other areas which are likely to be the temporary homes of the victims. In order to encourage participation, the participants will be given a brief importance of the activity. This will be based on the fact that the results or rather findings will be used to facilitate provision of homes for them. I will ensure that sympathetic when interacting with the participants to win their participation because they won't turn up in large number if they wont get the concern the society has for them. To many of the homeless people, their situation is against their will, so telling them the participation will ensure provision of houses, and homes for those with families, will greatly encourage them to participate in order to air their grievances and to show their high population with this the turn up for my research will be high, giving better and valid results for my report (Feldman,1983, pp.6) MATERIALS Stimulus materials Use of cameras to get the participants images will have greater impact to the research. The images will support the information and data that will be collected. The information from the media, especially from newspapers articles and other visual facilities such as television, can also go a longer way in giving more information, but there is a probability of distortation which might, interfere with the collected data. The images will back up the collected information, and data. Equipment Recorders will be useful. They will help in getting the information at the scene of interview, will record and produce the information later, for use in when writing the report. Questionnaires will help get information from the homeless people who can read and write with provision of writing material, they can give reliable information. Enough pens need to be provided because the homeless people are likely to have no pens, and inadequate provision for those who can write is likely demotivate them from participating. PROCEDURES The research data will be collected using both quantitative and qualitative methods. The homeless population is likely to be composed of both learned and unlearned inpiduals, as well as people with language barriers. The homeless people are likely to be illiterate, so applying the statistical method in collecting the data will be important. Interview All participants who can communicate freely will be interviewed. Before the actual interview, and to win their total participation they will be given the importance of the results to determine their problems and help them out of them. A friendly and sympathetic and clear language will be used to ensure that they understand and give feedback to the questions. Complicated, and hearse language is likely to demotivate them from participating, or might make them fear giving all the information, making them hide some sensitive and important information. Questionnaire Questionnaire will be given to those who can read and write. Enough pens will be provided to save time, and for effectiveness. The questionnaire will e set in a way that it will cover all areas that are likely to give answers to the hypothesis. Questionnaire will have short questions with answer choices, but the answers will not be leading. This will ensure that the answers the participants gives are from their own experience, and thoughts. Questionnaire will include the ages of the participants. Quantitative method Interviews and questionnaires will be applied to participants who can read, write, and generally communicate. Sampling of illiterate participants who hardly communicate, and other random, in all targeted areas to avoid biased sampling will help determine the ages of inpidual participants, in all the methodology the participants will be briefed about the purpose and the reason of the research. The randomized sampling will be carried out in a way, one person will be counted the other will be left. IMPLICATION According to the worlds just social physiological phenomena, people think that what one has is what he/she deserves. Many people believe that the homelessness of homeless people is their fate, and think that it's the choice. Instead of providing security, protection, and helping them to earn for their living, they fear them, and argue that that is what they deserve. People hold a negative attitude towards the homeless. People will leave them, begging, and will remark that they have earned their fate. The findings will help people understand that the homeless could be in homes if they had choice. They will advance the understanding that the causes of the homelessness of the homeless population as a problem, and will participate in helping them out of their miserable and hearse temporary homes. APPLICATION The findings will help people change their negative attitudes towards the homeless, and will consider them as human beings who require rights like any other human beings. The findings will enable people in the society to correct their social behavior and welcome the homeless back home, especially those who escaped the domestic violence. In future, a research on the type of social life the homeless can live in home after many years homeless. Studies need to be made to determine if the homeless people can live a similar life to other inpiduals in the society when provided with shelter. After many years homeless and in social negligence, there is a high probability that they are likely to live antisocial life. Many of these homeless people engaged in antisocial behaviors as a way of earning for their living, meaning that when they get a home to live with other people in the society, they either need to change the behavior, or become threat to others and the society (Lenehan & McInnis,1985, pp. 1239). References: Ann, A. (1994). Health status of vulnerable populations. Public health annual review,15, 498 Bliommaert J. (2005). A critical introduction. Cambridge : Cambridge University Ezawa, A. (2002). Japan's new homeless. Social distress and the homeless, 11(4),286 Feldman, S. (1983). The overselling of benevolence. Hastings Center Report, 13(3), 6. Ferguson, M.,(1989). Shelter for the homeless. American Nursing journal ,1062 Lenehan, G.,and McInnis, B. (1985). Clinic for the Homeless. American Nursing journal,1239 Vaughan, G. & Hogg, M. (2002). Social psychology. Sydney: Prentice Hall.

The Cost of Living Essays

The Cost of Living Essays The Cost of Living Essay The Cost of Living Essay Ronda Braxton Public Speaking The Cost Of Living In the early nineteen seventies the cost living was affordable for the American families, As a child I remembered my mother sending me to Pete’s Confection Store, I would put to the items in my little red wagon and bring them home for my mother. The items that Id shop for were eggs, a loaf of bread, milk, and a six pack of seven-up sodas. There is a major difference in the price of these items then compared to now, a carton of eggs use to cost $. 25 cents per carton, a loaf of bread $. 25 cent, milk $1. 5 a gallon, and a six pack of soda was $. 70 cent per pack. Now, the cost of eggs per carton is $2. 50, a loaf of bread is $2. 00, a gallon of milk is $3. 50, and six pack of soda is $3. 00 depending on the brand. In today’s economy the cost of living is even on the rise, this explains the recession that has took over our nation. Some people in the American society barely have enough finances to liv e on the every day necessities to survive in this economic dilemma; as a result, the loss of jobs has lead to poverty in the United States for American people. Basically, people cant afford to buy food, afford adequate housing, or dont have enough money to pay their utility bills. Many people have to seek help through different agencies to help them with their essential needs. First off, the cost of food in the grocery store is very high; the average family of four is spending five hundred dollars a month on groceries consisting of bread, diary products, meats, and poultry. The cost of a loaf of bread is two dollars, milk is costing two dollars ninety five cents, a family sized pack of hamburgers is eleven dollars, and family pack of chicken wings is ten dollars, the cost of food in todays market is ridiculous. Secondly, the cost of utilities has sky rocketed, American families cant afford in this economy in the average family spent on monthly bills in the seventies and present time on their utilities. Electricity around about thirty dollars and gas was thirty – six per gallon for your car even to heat your house and now the electricity can cost you a month roughly $85. 3 and the winter months your gas bill cost is at $125. 00 that is a big difference from the past and present what the cost of energy and gas. Third, In the nineteen seventies the average new house would cost you about thirty two thousands-five hundred dollars even though the average made twelve thousand nine hundred a year in yet that was still high for some people; accordingly to the housing market an average how will cost a family about one hundred ninety five thousand dollar in middle class neighborhood. Prices relate to this economic crisis, many companies had to shut their doors on American society, some went over seas, so unemployment increased were people could not find good paying jobs or out of work; in the same matter, people were losing their homes and some them had to live with other relatives in the same token other’s hand to live on the streets or in shelter because they became homeless. People didnt know how they were going to feed their children because the cost of food was so high, they had to go to out reaches to feed their families on the other hand could not afford to feed their family on their salaries because the economic crush; In addition, high cost of utilities a person could not afford costly prices of electric or gas so they had to go energy assistance for help paying their bill’s. In conclusion, the cost of living has took a turn in history with the unemployment rate that cause many American people to go into poverty in the United States, but we do have more resources now than we had in the past; In contrast, we have numerous of food pantries, energy assistances center, shelters for families or individual person, and we have loan modification programs to lower interest rate to keep our homes going into foreclosure.

12 Angry Men and the Psychology of the Jury Room Essay

12 Angry Men and the Psychology of the Jury Room - Essay Example The 1957 film 12 Angry Men perfectly captures the tension of the jury room, where life-and-death decisions come down to not only careful deliberation, but inner prejudices, self-concerned personal priorities, and invective. Ultimately, the human ego plays just as important a role in the film’s outcome as the examination of evidence and witnesses in that cloistered room. The protagonist of the film, Juror #8, is â€Å"the only skeptical (and rational) man in the jury room† who â€Å"shines incorruptible† throughout the entirety of the movie (Verrone 96). Juror #8 is the lone standout at the beginning of the jury deliberations, which angers many of the other jurors who feel it is an open-and-shut case. But Juror #8 explains his hesitation: â€Å"It’s not easy to raise my hand and send a boy off to die without talking about it first† (12 Angry Men). Juror #8 represents caution and consideration in the jury room. The character does not demonstrate some of the same logical flaws as his fellow deliberators: he is depicted as lacking the prejudices, biases, and egotistical self-absorption that prevent the other jurors, at least initially, from considering all of the facts in the case. In an effort to open the other jurors’ minds to the possibility of the boy’s innocence, Juror #8 takes on an almost aggressive role in trying to sway several of the jurors, particularly Juror #3, â€Å"whom he goads and satirizes on occasion to try to show him his own potential for violence that subconsciously prejudices him against the youthful defendant† (Cunningham 115). Juror #3 plays the role of the main antagonist and seems to relish the idea of sending the boy to his death. Along with the virulently racist Juror #10, he represents the darker aspects of human behavior in that jury room, with a furious anger bubbling underneath the surface throughout most of the movie. Juror #3 fiercely maintains his verdict of â€Å"guiltyâ⠂¬  even in the face of the other jurors’ conviction that the boy is innocent. In a narcissistic appropriation of the case in his own mind, Juror #3 equates the boy on trial with his own estranged son—his prejudice is born from his relationship with the child who rejected him and the â€Å"barely suppressed violence† (116) that drives his behavior in the jury room. Ultimately, his belief in the boy’s guilt has little to do with the facts of the case. It is not until he feels—and accepts—the shame of his own failings as a father that Juror #3 is able to vote logically as opposed to emotionally and irrationally. Juror #8 â€Å"wins† in the end because he is able to subtly manipulate the other eleven men into looking at the case in a similarly logical manner. In this way, he is also the most Machiavellian character in the film, astutely manipulating the other characters into deliberation by observing their behavior carefully in the jury room. Juror #8 couches his decision in the language of negotiation, thus carefully avoiding an outright claim that he truly thinks the boy is innocent: â€Å"He explained that he voted ‘not guilty’ not because he is sure of the defendant's innocence, but because he wished to discuss the case objectively, without prejudging the defendant. This minimized the group’s antagonism and alienation† (Evirgen 181). Juror #8 employs his observational skills to determine each juror’s underlying bias and motivation, and then uses that knowledge to â€Å"marginalize †¦ his most vocal enemies†Ã¢â‚¬â€Jurors #3 and #10—and â€Å"shift †¦ the dependence of ‘in-the-middle’ jurors to himself† as opposed to them (181). He systematically destroys each man’s preconceived notions of the boy’

The Work-Family Interface Assignment Example | Topics and Well Written Essays - 750 words

The Work-Family Interface - Assignment Example My family bill of rights considers the need for flexible working hours and right for pro-rated benefits for reduced working hours in order to ensure equity in compensation after reduction of the working hours (Major & Burke, 2013). Furthermore, I believe my family bill of rights is more comprehensive and better since it grants transport benefits and on-site clinical, counseling and physical exercise facilities in order to reduce job-related stresses. Accordingly, my bill of rights has provided for paid vacations and holiday visits. The rights that I have identified in my Workers’ bill of rights are not universally accessible. Some of the rights that are universally accessible include the right to equal opportunities and safeguards from discrimination due to the various laws such as the Title VII of the Civil Rights Act 1964, the American with disabilities Act and various regulations of the Equal Employment Opportunity Commission (EEOC). The workers have access to fair disciplinary and dismissal procedures. However, the workers lack access to fair salaries and wages due to the low minimum wage requirement, the high influx of immigrant workers and high unemployment rate in the economy. The workers have no access to adequate health insurance cover and retirement benefit plans since there are stringent regulations of enforcing such rights (Major & Burke, 2013). Private companies cannot provide share-ownership plans due to the nature of their business organization while some companies have instituted measure s of discouraging their employees from joining labor unions. The desire by employees to maximize production has led to excessive working hours especially for the casual workers and such employers have failed to provide overtime pay for work in excess of 40 hours per week due to lack of clear legislation to guide the number of official working hours per week. One of the work-family policies that promotes work-life balance among employees is the

Leadership Recommendation Assignment Example | Topics and Well Written Essays - 1000 words

Leadership Recommendation - Assignment Example The implementation of the new software system for Kudler Fine Foods demands effective leadership approach. With the aim of raising operational efficiency, an introduction of the new automated system will be highly beneficial. The introduction of the new approach aims at replacing the current HRIS system that has been applied by the human resources personnels and store manager. Several data are entailing the personnel files, performance reviews, employee grievances, disciplinary actions and payroll processing. Effective leadership importance and proper leadership styles are very crucial in the process. The importance of the effective leadership during a change management initiative emanates from the essential understanding that only under proper effective process is when the transformation operations will run appropriately. Effective leadership is important since it inspires action. It creates or generates a vision of the forthcoming future that derives inspiration from the people man aging the change process. The system change must have supporters and those who reject it. Effective leadership will outline the advantages of the system to Kudler Fine Foods staffs. Staffs are always associated with negatively and opposing of incoming changes, especially from the administration. Effective leadership will aim at providing optimism and create a general great vision for the adoption of the new model. Effective leadership creates a positivity and removes doubt in the ability of the newly installed system.

Concepts in Creative Accounting

Concepts in Creative Accounting Creative Accounting is usually depicted as a smeared subject and hence considered as an adverse deed. It is quite common that as and when the words â€Å"Creative Accounting† are indicated, the thinking that surfaces in one’s head is that of manipulation, dishonesty and fraud. It is apparent that if at all any error appears when resorting to Creative Accounting; it is not because that the tool is faulty, but the user is to be blamed. Progressively more companies have avoided disasters by adopting Creative Accounting and there are also numerous instances of companies which could wriggle out of adversities by using it. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the gr owth of the accounting profession with such restrictions. Alternatively, educating accountants on ethical behavior and promoting professionalism could be a better solution. In 2008, Hooper, Davey, Liyanarachchi, Prescott has defined Creative accounting as a method whereby accountants use their understanding of accounting rules to manipulate the figures stated in the financial statement of a business. Basically it deals with various matters of conclusions and perseverance of conflicts between perplexing approaches to the presentation of the consequences of financial dealings and transactions. In 2008, Hooper et al. opined that on a wider perspective creative accounting can be considered as worthy provided an accountant puts this tool in use with a judgement based on sturdy moral and ethical footing to objectively portray the performance of a company. Nevertheless, creative accounting can also be construed as an evil accounting exercise, as there are negative zones that permit literally ‘creative accounting’. A pertinent instance for this is the common practice of submitting a well looking report to the shareholders without violating the boundaries of the letter of the law (Hooper et al., 2008). The lack of rigidity within the criteria and law compromises probabilities for manipulation and distortion; activities that may be considered unethical by most of humanity. In 1995, Breton and Taffler stated that it is a hard task for individual shareholders to distinguish the facts and the results of accounting manipulation because of lack of personal expertise, unresponsiveness or a reluctance to undertake a meticulous scrutiny. This botch on the stakeholders’ part is not a serious issue as far as the market proficiency is concerned. While concluding their research, Breton and Taffler opined that though there is certainly a scarcity of creative accounting strategies in the perspective analysts, the number of accounting professionals required is relatively low â€Å"for the market as a whole appropriately to process window dressed numbers†. However, in 1999, Healy and Wahlen backed with reports stated that creative accounting prior to equity issues does have an impact on share prices, vividly establishing that the potential investors do not necessarily take interest in creative accounting. The major areas where creative accounting can make vital contributions are: governing elasticity, lack of rules, an opportunity for managerial judgment in respect of expectations about the future, the scheduling of some dealings, the use of simulated businesses and lastly the reclassification and presentation of financial results. Accounting regulations normally allows policy options; valuation of asset is a good instance for it. International Accounting Standards offer a selection between carrying non current assets at either depreciated historical or cost revalued amounts. It is up to the Business entities to change their accounting policies depending on the situation on ground. Schipper stated in 1989 that any change in policy is comparatively noticeable in the year in which it is adapted; but in the following years such changes may not be easily distinguishable. There are several areas which are not amply covered by proper regulations. One good example for this is relating to accounting regulations for various stock options. No clear cut mandatory guidelines are set as yet in this area. Even in some of the developed countries such as Spain; accounting regulations in some areas are extremely scant. The crediting process and the size of the pension liabilities and certain norms for accounting financial instruments can be stated as some of the examples. There is opportunity for managerial judgement for appraisal in discretionary areas. In 1988, Mc Nichols and Wilson took bad debts provision as an example and examined the discretionary and non-discretionary elements in it. In order to render a good look to the accounts, the Management can decide upon the timing of even genuine transactions. For instance, if a company has made an investment at historic cost which can be vended for a higher price, being the current value. It is the prerogative of the managers of the business to opt as to which year they sell off the investment so as to show an increased profit in the financial statements. Artificial business transactions may be incorporated to manipulate balance sheet amounts and to hobble profits between different accounting periods. This can be accomplished with the tacit connivance of a third party; such as banks, which is willing to enter into two or more correlated deals. A vivid example for this can be found in an agreement for selling an asset to a bank and then lease the said asset for the rest of its life span. The sale value under such a sale and leaseback agreement can be inclined above or below the present value of the asset as the variance can be remunerated for by reduced or increased rentals. These are poorly researched in the literature. In 2001, Gramlich et al. suggested that companies may manipulate balance sheets to reclassify liabilities so as to report a more rosy liquidity and leverage ratios. The presentation of financial numbers provides a distinct style of creative accounting that is based on cognitive reference points. In the year 2000, Niskanen and Keloharju described that â€Å"the idea behind this behaviour is that humans may perceive a profit of, say, 301 million as abnormally larger than a profit of 298 million†. There were many other studies such as one undertaken by van Caneghem in 2002 have clearly showed that some trivial fiddling of figures does happen in order to achieve some noteworthy landmarks. In 2002 Naser and Pendlebury questioned senior business auditors about their involvement of creative accounting. According to them a substantial proportion of all types of companies use creative accounting procedures to certain magnitude. Several research studies scrutinized a specific aspect or practice of creative accounting. The entire studies confirmed that creative accounting using a precise technique. In 1976 Barnea et al. explained classificatory smoothing with the deployment of extraordinary items and their results, founded on a study of 62 US companies, indicate that classificatory smoothing does happen. A large number of accounting appraisals and estimates are allowed by IFRSs. Thefeature of accounting estimates is that the amount considered for a preciseelement reflected on the financial statements is not an exact figure. Mulford and Comiskey (2002:64, 26) is of the view that the areas of flexibility within the IFRSs could indicate the areas of creative accounting. According to Baralexis (2004:440) since the IFRSs is an essential condition for creative accounting, there are two types of creative accounting the legitimate and the illegitimate. It is very hard to differentiatebetween creative accounting and the realistic application of business judgement. When all the aspects discussed above is taken into consideration, the very question automatically raised would be as to why flexibility is allowedwithin the IFRSs in the first place if the menace of manipulation of financialinformation is apparent. Healy and Wahlen (1999:366) opined that the financial statements are the best evidence for the knowledge of a manager about his company. They further stated that accounting standards should allow managers to make judgements and thereby conveying the necessary data to the users of financial reports which could possiblyenhance the worth of accounting.Mr. Arthur Levit, the former chairman of Securities and Exchange Commission (SEC) defends the practice of flexibility in accounting standards with the following observation:â€Å"Flexibility in accounting allows it to keep pace with business innovations.† (Levitt 1998:16).McBarnet and Whelan (1999:39) noted that in the UK, where the use of IFRSs is extensively prevalent toprepare financia l statements, the emphasis is on principles rather than on rules.They maintain that doctrines are considered as the only means to seize the intricacy ofaccounting. THE EFFECT OF ESTIMATES IN FINANCIAL STATEMENTS BY ELIZABETH JOHANNA RAUBENHEIMER Creative accounting is of great assistance to sustain or increase theshare value by maintaining debt level to lower risk and bypresenting enhanced profits in the financial statements. Due to the high share price, the company will be able to amass new capital easily and will be of immense help during takeover efforts. There are some authors who is of the view that delaying tactics resorted by management in publishing the financial figures to the market with an ulterior motive to extract some benefits from the delay can be described as creative accounting. However, if the management’s objective is not to hurt the interest of the investors, such actions cannot be termed as fraudulent. Use or Abuse of Creative Accounting Techniques Normally, businesses choose to portray a stable trend of growth in profit instead of displaying explosive profits with a chain of intense increases and drops. It can be achieved by setting unreasonably high provisions for liabilities against assets in bright years to enable a reduction in these provisions thereby improving the profits in bad years. The supporters of this tactic is of the view that it is a measure against the ‘short-termism of adjudging an asset on the basis of the profits earned in the immediate ensuing years. This approach also shuns high anticipations during bright periods so that the management is not embarrassed when the performance is not that good as expected in the following years. It is contended against this backdrop that if the business environment of a firm is indeed explosive or impulsive; then the stakeholders have every right to be aware of this fact so that income smoothing may obscure enduring fluct uations in the profit movement. In 1991, Revsine contemplated the issue and opined that both managers and investors are benefited from loose accounting standards that allow managers with autonomy in scheduling the reporting of income. He went on to add that accounting as a system has the principal duty to constantly checking the agreements between managers and other agencies such as financial institutions, monitor the market mechanisms to ensure that they are operating effectively, be alert so that the accounting manipulation potentials can be detected in time and reflected accordingly in the pricing and contract decisions. The works on the morals of prejudice in accounting policy choice is appraised at the macro level of the accounting watchdog. Correspondingly, these literatures can be applied to the prejudice in accounting policy options at the micro level of the administration of businesses that is inherent in creative accounting. It is very interesting to analyse the two contrasting stands propounded by Ruland and Revsine. A close scrutiny of the opinion of Ruland reveals that he makes an obvious differentiation between the deontological and teleological views. According to him, deontological views are moral rules which apply to actual actions and the teleological views are that any action should be adjudged on the basis of the moral substance of the results. Revsine appears to be more lenient towards teleological perspective of accounting in the private sector so that the managers have the liberty to opt the alternatives provided in ‘loose’ standards to attain their preferred goal. However, when he talks about deontological view of accounting in the public sector; he advocates more stringent criterions to avert such manipulation. Obviously, we tend to question whether the existence or non-existence of market restraints and controls excuses such moral contradiction. Ruland further explained the d ifference between a positive obligation to present an unbiased accounts and a negative responsibility where managers are duty bound to explain the states of affairs they fail to avert. We can conclude that Ruland accords precedence to the positives whereas in Revsines scheme of things, all results are reckoned to be linked with the manner of contracting and price-setting and the difference is not recognized. The duty to refrain would involve eluding the prejudices intrinsic in creative accounting while the duty to act would encompass following the magnitudes to be accomplished by creative accounting. In 1995, Leung and Cooper conducted a survey of 1500 accountants in Australia and established three ethical problems faced most frequently were conflict of interest, clients’ insistence to manipulate accounts and clients’ eagerness to evade tax. However, two surveys undertaken in USA on attitudes to creative accounting; both highlighted a variance in accountants’ attitudes to creative accounting contingent on whether it results from misuse of accounting regulations or from the manipulation of business dealings. Further researches by Fischer and Rosenzweig in 1995 discovered that MBA and accounting students were more cynical than accounting professionals of manipulated transactions. On the other hand, accounting practitioners were severely criticizing the abuse of accounting rules than the students. Similarly, Merchant and Rockness in 1994 through their extensive studies established that accountants were relentlessly criticizing when presented with various scenari os of creative accounting. They also pointed out that the accountants lashed out at abuse of accounting rules and they were less critical about manipulation of transactions. An attempt was made by Fischer and Rosenzweig to propose two probable reasons for accountants attitudes. First and foremost, accountants may resort to a rule-based approach to ethics instead of its impact on the users of the accounts. Secondly, accountants consider manipulation of accounting rules is their prerogative and within their purview and as such call for an ethical judgement, while the manipulation of business transactions falling under the domain of management and hence the same ethical scanner is not applied. Merchant and Rockness also stated that a variance in accountants attitudes towards creative accounting is greatly influenced by the impetus of management. It has been noticed that creative accounting founded on blatant self-centered motives invite greater censure than the impetus for promoting the interest of the company. Anyone, be it an accountant or a manager, who dares to adopt a position against creative accounting would certainly face a lot of pressure as any ot her whistleblower or dissenter. There were some extreme instances where loss of reputation was the result for failing to act. Apparently, accounting professionals and managers are required to exercise a fair amount of discretion and judgment on a regular basis and as such it is imperative for them to have a thorough knowledge of ethical sensitivity relating to various creative accounting practices. There could be extensive pressure put on managers and accountants to involve themselves in creative accounting. In order to satisfy the shareholders and to impress the stock market, companies might compel accountants and managers to twist the quarterly financial reports to appear them attractive. Even the accountants and managers may have concern that the management might evaluate their performance without according much weightage to the precision of the financial statements prepared by them; but as to how far the statements are in favour of the management. Therefore, the practicing accountants are required to possess adequate knowledge, good discretion and judgement, sound moral values and courage to face and wi thstand the pressure from the management side. Hence, if the curriculum for accountants and managers can instill ethical sensitivity to creative accounting, it could perhaps assist in reducing their penchant to involve in these malpractices. Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management To conclude, the evidence suggests that creative accounting is a very effective tool. However, if it is not used wisely or falls in the possession of the wrong people, it will have negative impact rather than contributing value addition. If creative accounting adheres to ethical and legal standards as well as the generally acceptedInternational Journal of accounting principles (GAAP), they can produce enormousprofits to the business and its shareholders or help strive through tough and challenging periods. Furthermore, attempting to completely illegalise it is impractical and narrows the growth of the accounting profession with such restrictions. On the other hand, if accountants are educated on the importance of ethical behavior and professionalism is promoted, this could help solve the problem.

Individuals and Society :: essays research papers

American social institutions treat individuals fairly because people are a threat to themselves, they are a danger to others and without a judicial system there would be mass chaos. Delusion is the main theme in the early twentieth century in â€Å"The Secret Life Of Walter Mitty† by James Thurber when Walter is thrown back and forth between reality and a daydream state. Twenty five years later, Ray Bradbury, presents the schizophrenic views of Albert Brock in the story â€Å"The Murderer.† The most sanely treated patient, however, is seen in the late twentieth century between Doctor Mark Powell and Probe in Gene Brewer’s K-Pax.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Back it up, Mac! Look out for that Buick!† were only some of the preaching’s Mr. Mitty heard during his state of inattentiveness nearly causes several accidents. Another clearly portrayed view that Americans are a danger to themselves is shown by Brewer. Probe went through a tragic event that manifested itself through an altered state of reality and eventually left him as a mindless vegetable.   Ã‚  Ã‚  Ã‚  Ã‚  A risk to others is reinforced by Brock after being arrested for â€Å"murdering† electronics. â€Å"And did you realize in committing these crimes that the wrist radio, the broadcasting transmitter, the phone, the bus radio, the office intercom, all were rented or were some-one else’s property?† Albert reinforces his punishment by boldly stating â€Å"I would do it all over again.† Another high offender to others is clearly shown by the pleas of Mrs. Mitty to slow the car down while Walter, in his unmindful state, drives recklessly down the road.   Ã‚  Ã‚  Ã‚  Ã‚   Without courts or a judicial system, according to Bradbury, there would be â€Å"Pandemonium, riot, and chaos!† This is shown when Albert brings a portable diathermy machine onto a public bus carrying citizens. With a complete lack of concern for others well being Mr. Brock carried this event out. Without due process, Porter’s killing of another man would never have been discovered. After many counseling sessions between Probe and Dr.

Off Site Visits

CONTRIBUTE TO CHILDREN AND YOUNG PEOPLES HEALTH AND SAFETY EXPLAIN THE PREPARATION AND SUPERVISION OF CHILDREN IN OFF SITE VISITS. Safety is our top priority even the shortest visits need to be thoroughly planned and requires its own risk assessment. All are off site visits for this age group (2yrs-3yrs old) are local. All visits our thoroughly planned and a risk assessment is carried out. A visit is made to all new places/venues.The risk assessment includes details of the modes of travel, possible hazard areas and precautions to minimise the risks, staffing ratio, medical and special needs of pupil and staff, and staff telephone contact details. The risk assessment is reviewed before a second visit is made. The register is taken before the children leave the centre. The children our counted at regular intervals throughout the visit and on return. The children remain under supervision at all times.Before the group/ party leaves the centre key person/ managers will provide a list/ reg ister of everyone including adults travelling with the group/ party. Together with a time table/ programme for the offsite visit. The children are briefed in advanced about the visit. Parent/carers of children taking part in the offsite visits/activities should be provided with all appropriate information about the intended visit. Parent/carers must give their permission in writing before a child can be included in any off site activity .The children leave the centre mostly in pushchairs, the children that walk, walk in pairs, hand in hand. When walking by roads an adult will walk in front, middle and behind. The children taking part in offsite visits are 2-3yrs old, the ratio is 1 adult and 4 children. There are always two key persons one designated as group leader for the visit. All adults accompanying a party/ group must be made aware by the managers of the emergency procedures which will apply. Each adult should be provided with an emergency phone and numbers.This will normally be the manager’s number. Close super vision and proper protective clothing/ blankets and rain wear are essential for even the shortest visits/excursions. All key persons are qualified in paediatric first aid. If a child has a minor accident or becomes ill, the group leader or another member of staff will phone the child’s parent/carers emergency contact number at once and arrange for him/her to be collected. If contact cannot be made, the group leader, or another member of staff will take the child to the local hospital or, if the llness is more minor, back to school. A member of staff will remain with the child at the hospital or school until parent/carer arrives. A member of staff will carry a first aid kit at all times. If a child/children are on medication the nessecery forms are signed by parent/carer. Medison is named, dated and put in a bag/container and taken on offsite visit. The key member of staff will administer the medication to their key child, this is th en reported on a medication form timed, dated and signed. A contingency plan is important because it is a what if plan.A contingency plan is known as a plan B, a backup plan in case in case things go wrong. If the contingency plan is good then a plan c is not needed. Contingency plan is a plan put together (by the key person) for an outcome other than in the usual expected plan. Things seldom go exactly as we plan, so having an idea, something out of your control will sometimes happen. A contingency plan helps you navigate these potentially threatening moments and give you steps to do so in a practical manner. EVALUATIONUpon returning to school a review and evaluation should be carried out as soon as possible. A copy of the completed form should be given to the child co-ordinator within one week of your return to school. Leaders should also ensure that upon completion of a visit a complete file of names, addresses, insurance arrangements, contacts, procedures etc. is kept for at lea st 3 years. This information will be required if of any future claim, from any incident that may of occurred on the offsite visit. Karen fairbrother 6. 2. 13 Resources Trinity policy

How to Grow Ammonium Phosphate Crystals

How to Grow Ammonium Phosphate Crystals Monoammonium phosphate is one of the chemicals included in commercial crystal growing kits because it is safe and practically foolproof for producing a mass of crystals quickly. The pure chemical yields clear crystals, but you can add food coloring to get any color you desire. The crystal shape is perfect for green emerald crystals. Difficulty: Easy Time Required: 1 day What You Need Monoammonium phosphateHot waterClear container Growing Monoammonium Phosphate Crystals Stir six tablespoons of monoammonium phosphate into 1/2 cup of very hot water in a clear container. I use water heated from an electric drip coffee maker and a drinking glass (which I wash before using it again for beverages).Add food coloring, if desired.Stir until the powder is completely dissolved. Set the container in a location where it wont be disturbed.Within a day, youll have a bed of long, thin crystals blanketing the bottom of the glass, or perhaps a few large, single crystals. Which type of crystals you get depend on the rate at which the solution cools. For large, single crystals, try to cool the solution slowly from very hot down to room temperature.If you get a mass of crystals and wanted one big crystal, you can take a small single crystal and place it in the growing solution (either new solution or the old solution that has been cleared of crystals) and use this seed crystal to grow a large, single crystal. Tips If your powder doesnt completely dissolve, it means your water probably should have been hotter. Its not the end of the world to have undissolved material with these crystals, but if it concerns you, heat the solution in a microwave or on the stove, stirring occasionally, until its clear. Monoammonium phosphate, NH4H2PO4, crystallizes in quadratic prisms. The chemical is used in animal feed, plant fertilizers, and is found in some dry chemical fire extinguishers. This chemical may cause irritation and itching. If you spill it on your skin, wash it off with water. Inhaling the powder may lead to coughing and a sore throat. Monoammomium phosphate is not toxic, but its not exactly edible.

5 Reasons to Get a DailyWritingTips Pro Subscription Today

5 Reasons to Get a DailyWritingTips Pro Subscription Today 5 Reasons to Get a DailyWritingTips Pro Subscription Today 5 Reasons to Get a DailyWritingTips Pro Subscription Today By Daniel Scocco If you are still on the fence about becoming a DailyWritingTips Pro subscriber, here are five reasons that will certainly convince you to join today. 1. 50% discount ($3.99 per month) The regular price of the subscription is $7.99 per month. For a limited time we are offering the subscription with a 50% discount, so you pay only $3.99 per month. When you join you will also lock your subscription price and wont be affected when it increases in the future. If you think about it, you will be paying $1 per week for a service that will improve your English and writing skills over time. Beats buying some overpriced gum huh? 2. Daily articles + exercises The Pro subscription is the only one that will deliver to you our writing tips and exercises every day. The free subscription (which is no longer offered but still honored for old subscribers) delivers our writing tips only twice per week and does not include our interactive exercises. 3. Easy to join For many years we relied on PayPal to process the subscription payments. Many users complained about that because it forces them to create and maintain a PayPal account. For this reason we decided to migrate to a better solution. We are now using Stripe, which is the industry standard in online payments. Stripe offers you the same level of security (i.e. your financial information will never be available to us and only to Stripe) but it is much more user-friendly. In order to join you just need to provide an email address and a valid credit card, and the process takes literally 15 seconds. 4. Easy to try and cancel We wanted to make it easy to join but also easy to try, and thats why we offer a 15-day free trial. You do need a valid credit card to start your trial, but you will not be charged anything for the first 15 days. Canceling your subscription is equally easy, be it in the trial or after. All you have to do is send us an email and we cancel your account on the same day, no questions asked. It is also our standard policy to grant all refund requests. In other words, if you forget to cancel before your next payment happens we will be glad to refund it (after all we have been there ourselves with other subscriptions). 5. Three Awesome eBooks as a bonus Finally, we have three awesome e-books to give you as a bonus right after you join. You will get access to download the eBooks on the free trial, and they are yours to keep even if you cancel during the trial. The first bonus eBook is titled 100 Writing Mistakes You Should Avoid. It used to sell for $10 and always received great feedback. It will be yours for free. Ready to give it a try? Click here to get all the details and join. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:What is the Difference Between "These" and "Those"?Empathy "With" or Empathy "For"?Plurals of Proper Names

Was D-day a turning point for America during WW2 Research Paper

Was D-day a turning point for America during WW2 - Research Paper Example This restructured the view of total war where every citizen became a victim of the war. Such ultimatums obliged the citizens to take utmost responsibility in defending their city (Brasch, 35). The events that followed shaped the year 1944 into a combatant year, with every nation asserting pressure to the field of war. The war lasted between four and three years, in the process subjecting the citizens to travel restrictions, slavery in factories or fields, air defense blackouts and ceaseless rationing. The wars impact on the budgetary allocation of the European countries ate up two thirds of the national product (Simpson, 27). Soviet Union and the Nazi Germany had mobilized approximately 46 million men and women between them in the armed war. These conditions prompted a stop in the trends, as the populations fast depreciated (Eisenhower, 24). The total war, for instance included the massive participation of women. Women constituted 35% of the American and British workforce, and up to 50% in the USSR and Nazi Germany. The American population was lucky enough to escape these restrictions, because of the geographical immunity (Brown and Andrew, 32). The war affected the economic balance of America, as the economy strained to afford the high technology expensive armaments, hence straining to maintain a reasonable living standard for the population. The first six months of 1944 were slow to ambushes on the Axis, as forces slowly move towards Europe’s West (Weintraub, 12) with the aim of finishing the European allies of Nazi Germany. The preparations included invasion of France, at the same time prolonged wars continued against other allied forces. The Italian siege was tough as the German resurgence stuck high in mountains to provide strong resistance against confronting forces (Brasch, 22). The assault continued until Polish assault broke the German line to

The Cranes by peter meinke Essay Example | Topics and Well Written Essays - 1000 words

The Cranes by peter meinke - Essay Example The bare plot of the story is quite simple: a couple who have mated for life are driving on the seashore and watching the Whooping Cranes, which also mate for life. They admire the cranes and wish that they could see a mating dance. There is not any time to wait, because the woman has a terminal disease. We are never told what the disease is, but we can guess at lung cancer from her coughing. At the end of the story we are not quite sure what will happen, but the author hints that the husband will kill the wife and then himself. The most ironic note in the story is that Whooping Cranes were once almost extinct, but are now a viable population. We might wonder if humans who mate for life are as lucky. We learn all of this in a just a few pages, because the writer uses what we now about the cranes and what most people know about the controversial subject of euthanasia is also used. The description of the tall and stately cranes hints at how the author see the two people, dignified. This is a mainstay of the euthanasia controversy, that people have the right to die with dignity. We find out how old the couple is by the conversation. The man says that he has been coming for years and never seen a Whooping Crane. When she says they make the little birds look like clowns makes him mention that he could use some laughter. This prompts her to wonder if this is the right things to do. She says she feels responsible. It is then that we get a fuller picture of this couple, who have, apparently, been married a very long time. He answers her statement that she feels responsible with a list of all the things he cannot do, and we realize that his health is not very good. At this point we do not know that it is she who is terminally ill, but her statements hint at this. At first read, we might assume that this couple do not believe in God. However, that is not really what is said. She mentions a time when he got